Submission of reports to the Pension Fund from April 1, 2021

Why are reports submitted on paper?

At the moment, only VAT returns are required to be submitted exclusively electronically.

There are a fairly large number of taxpayers who provide reports on paper. All of them are not VAT payers. And everyone has their own reasons for giving up the old fashioned way. For some, the operator’s services are too expensive, some send a minimum number of reports and see no point in paying money for electronic delivery, and others fundamentally do not want to submit any other way.

Sending a document via mail

If the employer cannot submit the SZV-M on paper in person, he can send it by mail, this is permitted. To do this, the document must be filled out and certified accordingly. After this, you need to prepare an inventory of the attachment and send the inventory, the document itself, by valuable or registered mail. When accepting it, the postal worker will indicate the date of dispatch. This option is convenient because it does not require the personal presence of the manager or authorized person. Any employee can send SZV-M by mail. Even if he does not have power of attorney or authority.

Submitting reports electronically

Our article, of course, is not about renting through telecommunications channels, but it is impossible not to mention them.

Nowadays, the bulk of reporting is submitted electronically. It's simple, convenient, reliable and fast. True, it is quite expensive.

In order to “surrender electronically,” you need to conclude an agreement with the operator, receive an electronic signature key, and you can start.

A huge advantage is the fact that all report forms are always up to date and are updated automatically . In addition, after generating an electronic report, it is possible to check its indicators. If errors are detected, the program will show you exactly what needs to be corrected.

The response to accept the report comes from the inspectorate quite quickly; if there are errors, they are indicated in the tax report.

In addition, you can receive and send various documents electronically, respond to the requirements of the tax inspectorate, and conduct reconciliations.

Who can submit a report on paper

According to the general rule established by law, companies or individual entrepreneurs with fewer than 25 employees can submit a paper report . This means that if 24 employees are employed, then you can report on paper, if there are 25 or more, we send the report by email.

In addition, there are force majeure situations. For example, there is no Internet or the computer is broken, and you need to submit it urgently. In this case, if the number of employees is up to 25 people, the report can be submitted in paper form, even if previously reports were always submitted via telecommunication channels.

Penalties

Penalties are provided for violation of the procedure for submitting a report in the SZV-M form. This applies not only to violation of deadlines, but also to errors when filling out (intentional or unintentional). Common mistakes - an organization tries to submit SZV-M in paper form if it has 25 or more employees, or if all insured persons are not included in the document.

If the employer did not meet the permitted period and submitted the SZV-M after the 15th day of the next month or did not submit it at all, he will be assessed a fine in the amount of 500 rubles for each employee. For example, an organization filed a SZV-M on July 19 for June, and 10 employees are included in the report. In this case, penalties in the amount of 5,000 rubles will be applied to her.

https://www.youtube.com/watch?v=ytcopyrightru

The same amount of fine is provided for failure to include insured persons in the report. For each organization you will have to pay 500 rubles.

The procedure for filling out the SZV-M on paper

In order to fill out a paper report, you must first find an up-to-date form. This can be done on the Internet and is not difficult.

Drawing up a report on paper is no different from filling it out electronically . All 4 sections of the form are filled out, that is, the following is indicated:

• Information about the organization that compiled the report
• Month and year for which the report is submitted
• Information type. If the report is filled out for the first time for the specified period, then the information type is “outgoing”. A form with the information type “additional” or “cancellation” is used when correcting errors.
• Information about the organization's employees. SNILS and TIN of the employee are indicated

At the bottom of the report, the signature of the director, the seal of the organization and the date of submission of the form are indicated.

Is it possible to fill a letter with a ballpoint pen?

Since last year, legal entities and individual entrepreneurs have been submitting information about insured employees to the Pension Fund on a monthly basis. The PPT.ru material provides detailed instructions for filling out the SZV-M and some features of submitting this document.

The form, timing and procedure for submitting the SZV-M report were approved by Resolution of the Board of the Pension Fund of the Russian Federation No. 83p dated 02/01/2021. SZV-M report: who submits it and when SZV-M reporting must be submitted monthly no later than the 15th day following the reporting month.

If the deadline for submitting the form falls on a holiday or weekend, it must be submitted on the next business day. The current regulations do not prohibit taking it earlier, in the current month. However, the employer must be sure that it will not hire a new employee before the end of the month.

Otherwise, there will be a fine for providing incomplete information.

Sample of filling out Section IV A sample document completely filled out according to the instructions looks like this: Common errors when filling out SZV-M Error How it should be How to correct There is no information about the insured person When filling out the form, you must indicate all employees with whom an employment contract or a GPC agreement has been concluded (even if a person worked only one day). Information must also be submitted if there have been no accruals or payments to the employee at the Pension Fund of the Russian Federation, but he has not been fired.

• Article
• How to correct sv-m: complementary and canceling form
• Sv-m 2021 sample filling
• Canceling report form sv-m: main nuances

Sample, deadlines for submission and rules for filling out the SZV report. The corresponding reporting year is also indicated. 3. Form type The form type code is entered in the field; there are three such codes:

• Outcome – set if the report for the indicated month is submitted for the first time;
• Additional – placed if an addition to the SZV-M form previously submitted and accepted by the Pension Fund of the Russian Federation is submitted with information about employees who were mistakenly not included in the original form.
• Cancel – is set to cancel information submitted for the reporting month earlier; a report with this type contains a list of insured persons who were mistakenly included in the original report.

This field is required for registration; you must enter one of the above letter codes. 4.

Sample, submission deadlines and rules for filling out the sv-m report

Important Since issuing SZV-STAZH upon dismissal is the employer’s responsibility, he needs to confirm the fact of transfer of such information. This can be done, for example, by marking the receipt of the form on a copy that remains with the employer.

Attention How to fill out the SZV-STAZH upon dismissal The SZV-STAZH form and the procedure for filling it out were approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2021 No. 3p. The information can be filled out in ink, with a ballpoint pen, in block letters, or using a computer without marks or corrections.

You can use any color for filling except red and green. In addition to information about the policyholder, in the SZV-STAZH certificate it is necessary to fill out information about the periods of work with the policyholder of the resigning employee.

Please note that it is not necessary to fill out column 14 “Information on the dismissal of the insured person” in the certificate of the resigning employee.

Sv-length of service upon dismissal

As stated in Resolution of the Board of the Pension Fund of the Russian Federation No. 83p, this column is filled out if the policyholder has the necessary information. Entering data into the table is allowed either in alphabetical order or randomly. At the end, the report must be signed by the general director or entrepreneur indicating the position and full name.

The date of compilation of the form is also indicated here and a stamp is affixed if it is used in the company. Since the SZV-M form does not provide for the possibility of signing the report by a representative of the policyholder, it must be submitted personally either by the director of the organization or by the entrepreneur.

Szv-m 2021 sample filling Working after the end of the working day is not always overtime If an employee regularly stays after work to finish things unfinished during the working day, this does not mean that he needs to be paid for overtime hours.

Online magazine for accountants

Registration number in the Pension Fund ХХХ-ХХХ-ХХХХХ Page. 0001 INN 123456789012 KPP ХХХХХХХХ Form SZV-STAGE Information about the insurance experience of the insured persons

1. Information about the policyholder
   Registration number in the Pension Fund 086-086-12345
2. INN 123456789012 KPP 34567890
3. Information type ORIGINAL
4. Name (short) LLC FC Spartak (Moscow)
5. Reporting period: Calendar year - 2021
6. Information about the periods of work of the insured persons

Source: https://advocatus54.ru/mozhno-li-szv-m-zapolnit-sharikovoj-ruchkoj/

Programs for generating and checking generated reports

Especially for those who submit reports on paper, the Pension Fund places on its website free programs for generating and checking reports. Such programs include “Documents PU-6” and PFR - POPD.

The program “Documents PU-6” allows you to generate, among other things, a SZV-M report. It’s worth mentioning right away that the program is quite simple, but requires very careful filling out of all information fields. To generate a report, you must enter all the data about the organization, and then about the employees of the enterprise. The program not only compiles a report in an up-to-date form, but also generates an upload file for transfer to the Pension Fund. The file must be checked in the PFR-POPD program. If all checks are successful, you can submit the form.

Fines SZV-M

Fines depend on what the company (IP) has violated. Three types of violations can be distinguished.

1. The report was not submitted at all or was submitted after the deadline. If the inspectors do not receive the SZV-M on time, they will fine the company. The size of the sanction is 500 rubles. for each person in the report (Article 17 of the Federal Law of April 1, 1996 No. 27-FZ). And it doesn’t matter whether you didn’t submit the report at all or were one day late. The manager or accountant will be fined 300-500 rubles.
   (Article 15.6 of the Code of Administrative Offenses of the Russian Federation) .
2. There were errors in the report. The fine for a report with inaccuracies is 500 rubles. for a person whose full name, INN or SNILS contains at least one error. If you did not indicate the TIN, this is not an error, so you will not be fined. But if you showed the TIN, but mixed up the numbers or missed one of them, then this is already a defect. Details such as full name. and SNILS are mandatory. Any errors in this information, even simple typos, will result in a fine.
3. The report was submitted in the wrong format. Information for 25 or more people should be submitted via the Internet.

Submitting a report in person or by proxy

Is the report generated and verified in every possible way? Now you can go “give up.”

To do this, print out the form in 2 copies, put the upload file on a flash drive and go to the Pension Fund branch.

If the report is submitted by the director of the organization or the individual entrepreneur himself, then there is no need to provide additional documents.

A power of attorney will be required if a representative, for example, an accountant, is submitting a report from an organization. A representative of an individual entrepreneur must submit a notarized power of attorney to the fund.

The Pension Fund specialist enters the upload file into his database and, if he finds no errors, makes a mark of delivery on the taxpayer’s copy. From this moment the report is considered sent.

According to the relevance of information

Any submitted report must indicate its type of form. In SZV-M a special code has been invented for this, which is entered in paragraph 3:

This code can have 3 meanings:

• initial (primary report);
• SZV-M feed with supplementary form type;
• delivery of SZV-M with the form type is cancelled.

Also see “SZV-M in 2021: form and sample filling.”

The catch is that the law does not clearly state by what date policyholders can submit amendment (clarifying) reports. Thus, some territorial divisions of the Pension Fund of the Russian Federation believe that policyholders who supplement or cancel SZV-M must submit no later than the main deadline - the 15th of the next month. If later, there will be a fine: 500 rubles for each “physicist”.

At the same time, the Pension Fund of the Russian Federation will not impose a fine if updated or corrected individual information is submitted within 5 working days from the date of receipt of a notice from the fund to eliminate discrepancies (clause 39 of Order of the Ministry of Labor of Russia dated December 21, 2016 No. 766n).

Also see “How to clarify the SZV-M report in 2021.”

Sending a report by mail

Another way to deliver a paper report to the Pension Fund is to send it by mail.

Sending a letter may take quite a long time. There is no need to worry about this, since the date of submission of the report will be considered the date the letter was sent by the taxpayer . That is, the form can be sent even on the last day of submission.

The algorithm of actions in case of sending by mail will be as follows:

1. We print out the report in 2 copies, put a stamp, and sign it with the director. One of them can be immediately put into the folder with reports, since only one copy needs to be put in the envelope.
2. We go to the nearest post office and pay for sending the letter. Our goal is to send a valuable letter with an inventory of the attachment. Where can I get this inventory? You can go to the post office while we’re standing in line and we’ll have time to fill it out. Or you can use services for generating similar documents on the Internet and come with a completed form ready to send. In the inventory, we must indicate the sender, that is, the name of the organization or individual entrepreneur, the address of sending the letter (branch of the Pension Fund), the name of the reports being sent and their quantity. Since our letter is valuable, we indicate the value in the inventory, you can put 1 ruble. The postal worker makes an acceptance mark on our copy of the inventory and issues a receipt for payment.
3. We attach an inventory with a mark and a receipt to our copy of the report. The report has been submitted!

When sent by mail, the downloaded file is not transferred to the Pension Fund. Fund employees will enter the information received manually.

How to submit SZV-TD on paper

The completed paper form of the SZV-TD form can be submitted to the Pension Fund in several ways:

• upon personal appearance at the territorial office of the Fund;
• via Russian Post - by a valuable letter with notification and a list of the contents;
• courier service for delivery of correspondence.

In any case, when submitting a report in paper form, you must ensure that the employer has confirmation of the submission of the report. Confirmation may be a stamp and signature of a Pension Fund employee confirming acceptance on the second copy of the report, a postmark or a delivery notification from a courier service. Otherwise, the report may be considered unsubmitted, which threatens the employer with a fine (Parts 1 and 2 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

• for officials and individual entrepreneurs: 1,000-5,000 rubles;

• for a company: 30,000-50,000 rubles.

Bill No. 748758-7 is currently under consideration, providing for a more lenient punishment for failure to submit the SZV-TD - a warning. Another bill - on the new Code of Administrative Offenses of the Russian Federation - provides for fines, but more lenient than the current ones:

• for officials and individual entrepreneurs: 300-500 rubles;
• for legal entities: 1,000-5,000 rub.

However, it is still unknown whether these bills will be adopted.

Thus, the SZV-TD can be submitted on paper only if the organization or individual entrepreneur employs 24 or fewer employees with whom employment contracts have been concluded (including those working part-time and remotely). Those employers who have a larger number of employees do not have the right to submit a report in paper format.