Why is the complementary SZV-M needed?
The supplementary SZV-M allows the employer to clarify and supplement information about insured persons previously transferred to the Pension Fund (Article 15 of the Law of 01.04.1996 No. 27-FZ “On individual (personalized) accounting...").
Using the supplementary SZV-M, the employer submits to the Pension Fund:
- information that is not in the original report (for example, for a forgotten employee);
- correct data instead of erroneous ones (correction of errors in the employee’s full name, TIN or SNILS made in the original SZV-M).
The supplementary SZV-M allows you to generate complete and reliable personalized information on the personal accounts of insured persons.
Is it difficult to fill out the report?
No, it's not difficult at all. The report is filled out by both individual entrepreneurs and organizations that employ employees under an official employment contract or a civil contract. There is a limitation: if the organization has more than 25 employees, then the report is submitted only in electronic form with an electronic signature. A special form was approved by the Government of the Russian Federation. And therefore, it has the required details:
- FULL NAME. the insured;
- Policyholder details;
- SNILS and TIN;
- Date and stamp.
All of the above is located in the table. After the last name, first name and patronymic of the insured there is a combination of numbers (11), which express a unique number. SZV-M supplementary form - fine in 2021: you can be fined if previous mistakes are not removed from it. Among them there may be, for example, an error in specifying SNILS. Then the report will be returned and a decision on the violation will be sent.
Since this document is required by law to be written in this form. It is served monthly (usually no later than the 15th, 16th or 17th). For unpaid SZV-M, the fine for additional information may be supplemented with new information. The amount increases significantly if you do not pay it on time. There are other administrative penalties for accountants and other officials (from 300 to 500 rubles).
They are charged for gross errors made in the report. There is a rule that states that even if the organization’s activities are suspended, such a document must be submitted to the government agency. It's called zero. It is not applied only in cases where:
- If there are no workers available under a civil law contract or under an employment contract;
- There is a single founder, who is also a manager, but without formalization of labor relations;
- No official employment contract has been concluded with anyone.
A special protocol has been established where you can see information whether the report passed or not. If yes, then a green checkmark appears (this means the documentation has been accepted). There may be an inscription that the documentation has not been accepted or has been partially accepted. What stands out in bright red color. The protocol contains codes:
- 10 and 20 (everything is ok);
- 30 and 40 (there are errors);
- 50 (not fully accepted).
Note! For such codes, corrections are made no later than the 15th day following the reporting day. Basically, the Pension Fund gives no more than 5 working days to make amendments
All this is indicated in the Instructions approved by Order No. 766n.
Report
On what form should I fill out the supplementary SZV-M?
There is no separate form for the supplementary SZV-M. This report must be completed on the same form that was used for the original report.
In order for the Pension Fund to distinguish the original report from the corrective one, the reporting form contains a special Section 3 “Type of form (code)”.
For supplementary SZV-M, the code “additional” should be entered in this section:
Error in information on insured persons
The essence of the changes made to the Instructions is that the policyholder can painlessly correct information regarding those employees for whom a report was previously submitted.
What are the consequences of the changes made in practice?
Note!
If the fund finds an error in the submitted reporting and sends a notice to the policyholder, then within five days the policyholder can, without penalty, correct the information regarding those employees included in the notice. In this case, the policyholder must submit a “clarification” within 5 days from the date of receipt of the notification from the Pension Fund of the errors. But “forgotten” workers cannot be corrected without a fine.
Today, judicial practice is on the side of policyholders. And if the policyholder filed additional reports for the “forgotten” employees before the Pension Fund discovered errors, the fine is unlawful (Resolution of the Twentieth Arbitration Court of Appeal dated September 12, 2018 No. A23-1031/2018, AS of the Ural District dated August 9, 2018 No. A34- 12550/2017 and dated 08/01/2018 No. A34-12432/2017).
As the judges noted, the insurer’s independent identification of an error, which was subsequently corrected, before it was discovered by the Pension Fund of Russia, by submitting corrected information, indicates the possibility in this case of not applying appropriate financial sanctions to the policyholder.
Let us note that when making their decision, the courts were guided by the “old” edition of the Instructions.
Thus, it is possible to avoid a fine if the policyholder submitted information about “extra” employees, and then submitted an update with the form “cancelled”.
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.
Step 5. 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 6. In section 3 “Form type (code)” enter the code “additional”.
Step 7. In section 4 “Information about insured persons”, enter the correct individual information (full name, INN and SNILS) only for the employee whose erroneous information was reflected in the original report and was canceled in SZV-M with the “cancel” type.
Step 8. Send the SZV-M with the “additional” type to the Pension Fund.
Example 1
When registering SZV-M for October 2021, the accountant of Veter LLC made a mistake in the SNILS number of one employee - Igor Yuryevich Kitaev. In his SNILS, two numbers were swapped and instead of the number 040-298-765 08, the report included the number 040-298-675 08.
In order for the employee’s personal account to reflect reliable information, two reports were sent to the Pension Fund of Russia in the SZV-M form: with the type “o. It reflected information about only one employee, whose individual information contained an error in the original report.
How the error in SZV-M was corrected, see the samples:
Rules for filling out cancellation and adjustment information in SZV-TD
Let us remind you that in order to cancel transferred work activities, you must submit an SZV-TD, filled out in full accordance with the initial information about the event, setting for them the attribute o in the last column of the printed form SZV-TD).
To correct previously submitted information about a personnel event, you must indicate a line with previously submitted information about the event with a sign of their cancellation, and in the next line indicate new correct information about the event.
For example, to correct information on an employee’s position from Chief Expert to 2nd Category Expert, the printed form SZV-TD will look like this:
The first line reflects the information previously transferred to the Pension Fund with a sign of its cancellation, and the second line contains the corrected data.
The difficulty in preparing an adjustment according to SZV-TD is that in electronic format it is necessary to indicate the unique identifier (UUID) of the event that is being canceled/corrected:
A UUID is a technical string with a long set of characters in the form of letters and numbers.
When adjusting or canceling, you will need to indicate exactly the UUID of the event that was previously transferred to the Pension Fund, otherwise the information will not be accepted.
We issue a supplementary SZV-M for forgotten employees
Filling out the supplementary SZV-M for forgotten employees takes several steps:
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 “additional”.
Step 3. In section 4 “Information about insured persons”, indicate individual information (full name, INN and SNILS) only for the employee (employees) whom you forgot to include in the initial report. There is no need to duplicate individual information about employees already indicated in the original SZV-M.
Step 4. Send the SZV-M with the “additional” type to the Pension Fund.
