Submission of the SZV-M form for July 2021: deadline and filling out the form

New form SZV-M from 2021: approved or not

In 2021, policyholders (organizations and individual entrepreneurs) will need to submit a report in the SZV-M form to the territorial divisions of the Pension Fund. The deadlines for submitting SZV-M reports have changed. See “SZV-M in 2017: new deadlines for submitting initial, corrective and updated reports.”

The SZV-M report form is individual (personalized) accounting information. In 2021, the Pension Fund retained the right to approve the new form and format of SZV-M reports. This is stated in paragraph 2 of Article 8 of the Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system.”

Thus, the Pension Fund of Russia could take advantage of this right and approve the new SZV-M form, used from 2021. Now let’s look at the official website of the Pension Fund of Russia in the section “Draft regulatory legal acts of the Pension Fund of Russia”. In this section, the Pension Fund publishes documents that need to be approved. However, this section does not contain any information that the new SZV-M report form is planned for use from 2021. Accordingly, we can say that there will be no new form of SZV-M from 2021. There were no plans to approve the new form.

Electronic format

We can say that the relatively new form of SZV-M for July 2017 is only in part of its electronic form. Thus, since January 8, 2017, Resolution of the Pension Fund of December 7, 2016 No. 1077p has been in force, which approved a new electronic format for personalized accounting information in the SZV-M form. This fund regulatory document contains basic technical information to be sent to the SZV-M fund for July 2017 in electronic form.

A variant of a correctly formed file name for sending SZV-M is something like this:

Electronic SZV-M is created in XML format in UTF-8 encoding.

To prepare an electronic report, from the official website of the Pension Fund of Russia – www.pfrf.ru – in the “For Employers” section, download the verification module in its latest version for free. SZV-M for July 2021 can be analyzed using this software before sending it to the fund. Here is the exact link.

New report from 2021: is it necessary?

It is worth noting that all insurance premiums (except for contributions for injuries) from 2021 will come under the control of the Federal Tax Service. However, the Pension Fund of Russia will continue to fully control individual personalized accounting and accept appropriate reporting. See “Control bodies for the payment of insurance premiums from 2021”.

At the same time, there have been no changes in the legislation on personalized accounting since 2017 that would require approval of the new SZV-M form from 2021. In 2021, as before, the report must show (clause 2.2 of Article 11 of Federal Law No. 27-FZ dated 04/01/1996):

• SNILS;
• FULL NAME.;
• TIN (if the policyholder has data on the TIN of the insured person).

The current form SZV-M “Information about insured persons”, approved by Resolution of the Pension Fund of the Russian Federation Board dated 02/01/2016 No. 83p, allows you to reflect the specified information in it. Accordingly, there was no need to approve the new SZV-M form from 2021.

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.

Where to download the new SZV-M form

Starting from 2021, those who submit monthly Pension Fund reports in electronic form will not need to download the new SZV-M form. After all, personalized reporting forms are already included in the accounting programs that are used to fill out reporting.

If the organization reports “on paper,” then you can download the form for filling out the SZV-M in 2021 on our website in a convenient Excel format. See “Form “information about insured persons” (SZV-M)”. However, it is worth saying that for many accountants this form should have been preserved since 2016.

Note that in 2021, if SZV-M includes 25 or more “physicists” in a month, then the policyholder (organization or individual entrepreneur) is obliged to submit reports via the Internet as an electronic document signed with an enhanced qualified electronic signature. If there are less than 25 people in the report, then the submission of a “paper” report is allowed (paragraph 3, paragraph 2, article 8 of the Federal Law of April 1, 1996 No. 27-FZ).

Due dates

Rented monthly. The last day for submission is the 15th day of the month following the reporting month. If the date falls on a weekend, the dates are postponed by 1-2 days.

How to fill out information about the insured persons SZV-M 2021?

There are no legally prescribed instructions for completing this report.

Form 83p information about insured persons consists of four sections:

Section 1. Details of the policyholder

. The name of the company and other details are indicated: TIN, KPP, registration number in the Pension Fund.

Section 2. Reporting period

. Enter the month for which the report is being created.

Section 3. Type of form

. One of three types of forms is entered. In the case of initial submission - the original form; resubmitting to supplement the previous version - a supplementary form; retake due to an incorrect original form - a cancellation form.

Section 4. Information about the insured persons

. The information is submitted in the form of a table into which the full names of employees, SNILS and Taxpayer Identification Number of each of them are entered.

!! The column with the TIN of employees may not be filled out if the company does not have this information.

Note!

If an employee working under a contract is on maternity leave or on annual leave, information about him is still included in the report.

How to send, where, in what form

In 2021, personalized information about insured persons is submitted to the Pension Fund on paper or in electronic form.

• Paper form. Allowed exclusively for companies with less than 25 employees.
• Electronic form. Mandatory for all companies with more than 25 employees.

To create an electronic version, you can use: a pre-installed accounting computer program, online services on the Internet, a personal account on the Pension Fund website (login after mandatory registration and receiving a registration card for entry), special Pension Fund programs - for example, “PU 6 Documents”, Spu_orb (download and install it on your PC).

Penalties for errors and failure to meet deadlines

A fine is due if the company:

• forgot to submit a report;
• submitted at the wrong time;
• provided incorrect information about employees.

The fine is 500 rubles. for each employee (Article 17 of Law No. 27-FZ). If there are a lot of employees, then the amount is significant.

When submitting a document in paper form instead of electronically (if it is mandatory for a legal entity), a fine of 1000 rubles is imposed.

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Sample of filling out information about insured persons

Download a free completed sample of information about the insured persons SZV-M to simplify the preparation of the report and avoid mistakes.

forms “Information about insured persons” 2019

We invite you to download a blank form for information about insured persons, valid in 2021.

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New format SZV-M from 2021

The SZV-M report format is needed for the purpose of submitting reports to the territorial bodies of the Pension Fund of Russia in electronic form. It was approved by order No. 432r dated August 31, 2016. See “The Pension Fund of Russia approved the new format of the SZV-M report.”

At the same time, given that the new form of the SZV-M report for 2021 was not approved, the Pension Fund did not need to develop and approve a new report format. That is, in 2021 the previous format will apply.

Who submits the SZV-M form?

This reporting must be provided by absolutely all legal entities and individual entrepreneurs who have subordinate employees who are employed in accordance with labor and civil law. The report includes absolutely all employees, even those who are on vacation, sick leave, and so on. The most important thing is that the employee is listed in the documentation. If any employee resigns, the dismissal must be recorded in the report. If individual entrepreneurs do not have employees, they do not have to submit these reports to the pension fund.

To policyholders. An additional reporting form has been introduced to the Pension Fund of Russia

From April 1, 2021, Federal Law No. 385-FZ dated December 29, 2015 “On the suspension of certain provisions of legislative acts of the Russian Federation, amendments to certain legislative acts of the Russian Federation and features of increasing the insurance pension, fixed payment to the insurance pension and social pensions » for all employers - both for organizations and individual entrepreneurs, a simplified form of reporting on personalized accounting in the Pension Fund is being introduced.

The introduction of this measure is due to the refusal in 2021 from the indexation of insurance pensions for working pensioners. It is for the prompt identification of citizens’ data that additional reporting is being introduced, which will also save non-working pensioners from going to the Pension Fund to submit an application for the resumption of indexation of the insurance pension.

Reporting is submitted to the territorial body of the Pension Fund of the Russian Federation at the employer’s place of business on a monthly basis no later than the 10th day of the month following the reporting period - month.

Taking into account weekends (holidays), the first reporting must be submitted no later than May 10, 2016 .

Resolution of the Board of the Pension Fund dated 01.02.2016 No. 83p “On approval of the form “Information about insured persons” approved the form of monthly reporting on personalized accounting in the Pension Fund - form SZV-M . The resolution was registered by the Ministry of Justice of Russia on February 18, 2016.

The SZV-M form contains data on the insured persons - employees with whom, during the reporting period, employment contracts, contracts of a civil law nature, the subject of which is the performance of work, the provision of services, contracts of author's order, contracts for the alienation of exclusive rights to works of science, literature, art, publishing license agreements, license agreements granting the right to use works of science, literature, art, including those concluded on a collective basis, in particular:

1) Insurance number of an individual personal account (SNILS);

2) Last name, first name, patronymic;

3) Taxpayer Identification Number (TIN).

Please note that for failure by the policyholder to provide within the prescribed period or provision of incomplete and (or) false information, such policyholder is subject to financial sanctions in the amount of 500 rubles in relation to each insured person.

The collection of the specified amount is carried out by the bodies of the Pension Fund of the Russian Federation in a manner similar to the procedure established by Articles 19 and 20 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund compulsory health insurance."

Attached is the SZV-M form “Information about insured persons.”/files/branches/tuva/2015/dokumentyi_dlya_novostey/forma_SZV-M.rtf

Head of OPPU N. S. Emasheva

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SZV-M for July 2021: example of filling

How can I make corrections to the SZV-M reporting form that has already been submitted?
08/04/2017Russian tax portal
Who is required to submit a report in 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 .

It should be taken into account that 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, as well as regardless from paying 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.

Let's summarize - for which employees can you not submit a 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.

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.

Downloads

• SZV-M blank form.rtf (201Kb)
• SZV-M - example of filling.rtf (204Kb)

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Filling out the form

Filling out the SZV-M form for July 2021 has no fundamental features. Only in the “Reporting period” field indicate the code – “07”. It shows that you are submitting the July report. Otherwise, everything is standard. The following is a sample of filling out this form for July 2021:

And here you can fill out this sample.

Also on our website you can read an article that discusses the features of filling out the fourth section of the SZV-M form for women on maternity leave, part-time workers, as well as individual entrepreneurs (See “SZV-M: filling out information about insured persons”).

Copies to employees

Starting from 2021, the employer is obliged to issue copies of all reporting forms to the Pension Fund to individuals within the following terms (new edition of paragraph 4 of Article 11 of the Law “On personalized accounting of the Pension Fund of the Russian Federation” No. 27-FZ):

• no later than 5 calendar days from the date of the person’s application (this is a general case);
• on the day of dismissal or termination of a civil agreement.

Note that similar requirements for employers existed until 2021. However, it was established that employers are required to provide employees or contractors with copies of reports, regardless of whether they have applied for them. And copies had to be issued along with the submission of the appropriate reporting forms to the fund.

Thus, starting from 2021, you only need to issue copies of SZV-M for July 2017:

1. When contacting employees directly.
2. Their dismissal.

There is no need to give everyone a copy of the entire SZV-M form! The fact is that it contains the personal data of all colleagues included in the report. And disclosing them to third parties is prohibited. Therefore, in return, you can issue an extract for a specific person.

For more information about this, see “Copy of SZV-M to employees and contractors: to issue or not?”

Form submission technology

The SZV-M form for July 2021 can be submitted electronically or on paper (see table).

The fine for submitting the SZV-M in the wrong form – on paper/electronically – is 1,000 rubles.