SZV-M in 2021 - who is required to submit personalization

SZV-M what kind of reporting is this?

Let's look at what SZV-M is in more detail.
This reporting form was introduced by the Pension Fund of the Russian Federation as the main source containing current information about people employed at the enterprise in the current month. The main purpose of the report is to timely inform this body whether retired citizens are working or not, since according to the new legislation, indexation of pension benefits for working pensioners is not allowed.

As soon as they stop working, indexation resumes. Therefore, the SZV-M report submitted by employers determines the month from which the pension must be recalculated. Now pensioners do not need to independently contact the Pension Fund to resume indexation.

Attention! This report also reflects not only working retirees, but also all other employees of the organization. For them, basic registration data is checked. This form is monthly and should be completed immediately after the end of the reporting period and sent to the Pension Fund.

Who must submit SZV-M reports in 2018?

In 2021, all employers must submit monthly SZV-M reports to the Pension Fund:

• organizations and their separate divisions;
• Individual entrepreneurs, as well as lawyers, private detectives and notaries.

The report should include data on all employees performing work on the basis of employment or civil law contracts.

IMPORTANT

It does not matter whether the organization conducted actual activities in 2021 or not, whether there were payments to employees in the reporting month or not. If there are employees, reports must be submitted.

However, individual entrepreneurs, lawyers, private detectives and notaries who do not have hired employees do not rent out SZV-M. Because they are not considered employers.

Who should submit the SZV-M form

The new form SZV-M is submitted by all business entities if they had valid labor agreements with employees over the past month. Thus, the report must include information on all individuals on a monthly basis, and this must be done both with employment contracts and agreements for contract work.

The form is not allowed to be provided to entrepreneurs who operate independently and do not have employment contracts with third parties. Such individual entrepreneurs are not registered with the Pension Fund and Social Insurance Fund as employers.

Attention! If the organization did not conduct any activities over the past month and did not make contributions to funds for its employees, the SZV-M form must still be submitted. However, in this case, there is one exception - if the sole founder acts as a director, and an employment contract has not been concluded with him, then such a company is also exempt from submitting the form.

Will there be a new form?

According to our information, the new form of SZV-M will not be introduced in 2021. The leadership of the Pension Fund does not seem to be harboring such plans. In addition, changes in legislation since 2021 have had virtually no effect on the structure and content of the current SZV-M report form.

Also see “What will change in 2021: taxes, insurance premiums, reporting, accounting and a new fee.”

Let us recall that the SZV-M report form is individual (personalized) accounting information about insured persons for the purposes of the Pension Fund. Only the management of the Pension Fund of Russia has the right to approve the new form and format of the SZV-M report in 2021. This is stated in paragraph 2 of Art. 8 of the Law of 01.04.1996 No. 27-FZ “On personal accounting in the compulsory pension insurance system” (hereinafter referred to as the Law on Personalized Accounting).

Since 2018, there have been no fundamental changes in the legislation on personalized accounting that would force the Pension Fund of Russia to approve a new form of the SZV-M report from 2018.

We also note that all insurance premiums (except for contributions for injuries) from 2021 came under the control of the Federal Tax Service of Russia. However, the Pension Fund continued to fully manage individual personalized accounting and accept relevant reporting. Including SZV-M.

Also m. “Bodies for monitoring the payment of insurance premiums from 2021.”

Do I need to provide a form upon dismissal?

The law establishes that upon dismissal, an employee must receive a copy of the SZV-M report. It will confirm the fact of the employee’s work and the accrual of contributions to him, regardless of what contract was signed with him. The document must be issued in any case, even if the dismissed person worked for only one day.

Form SZV-M, when sent after a month, contains data on all employees of the company. Since they are personal data, when handing over the report to the person leaving, you need to make an extract, i.e. leave him alone. There are fines for the employer for disclosing personal data.

The certificate must be issued in person on the final day of work. It should be noted that there is no penalty for SZV-M for failure to issue it. According to the Civil Code, an employee can sue the company for compensation for moral damage because he did not receive the required documents. However, in practice no one does this.

Attention! Many people do not know for what period a SZV-M must be issued when an employee is dismissed. The number of certificates handed over must be equal to the number of months that the employee has worked.

After the documents are issued, the employee must provide written confirmation of their receipt.

Where to submit reports

Companies and individual entrepreneurs must send a report to the Pension Fund of Russia at the place where they are registered as an employer. This means that firms report according to their location, and entrepreneurs according to their registration.

In addition, the law establishes that individual divisions and branches must submit reports separately from their parent companies. In this situation, they indicate the TIN code of the head unit on the form, and the checkpoint code - their own.

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Reporting methods

The SZM form can be sent to the pension authority in two forms - paper and electronically.

However, not every business entity can choose how to report to it - it all depends on the number of registered entities:

• Electronically - this is how all companies and entrepreneurs with more than 25 employees must submit. The report must be signed with a digital electronic signature and submitted to the Pension Fund via the Internet. There is a fine for incorrect delivery;
• On paper, either in person or by mail - this can only be submitted if the business entity has an average headcount of 24 people or less.

Composition of SZV-M and filling procedure

With a small number, all data can easily fit on one page of the SZV-M form.

Form SZV-M contains minimal information, but at the same time allows the Pension Fund to keep records of insured persons.

In the first section of the form, policyholders indicate their details: name, registration number assigned by the Pension Fund of Russia, INN, KPP.

The second section includes only the reporting period, encrypted with a special code. The codes are indicated directly on the form.

The third section indicates the type of form. If you are reporting for the first time, enter the code “ref”. If there were errors in the primary report or additional information needs to be entered, code SZV-M with the code “o” accordingly.

The most important and informative last section. Information about employees is directly recorded here: full name, SNILS, TIN of each insured person.

Deadline for submitting the SZV-M form in 2019

The law sets the deadline for submitting the SZV-M - before the fifteenth day of the month following the month of the report.

In addition, according to the generally accepted rule, if the day of the report falls on a weekend or holiday, then the deadline for transmitting the document is moved forward to the next working day.

In addition, the law does not prohibit sending a report a month before it is completed. However, it is necessary to understand that during the remaining days no employment agreement or contract should be concluded.

Attention! If changes occur, then it will be necessary to send a corrective report, and if this is not done, then fines may be imposed on the business entity for submitting false information. Therefore, it is better to submit the form at the end of the month.

SZV-M deadlines for 2021 are as follows:

SZV-M due date for September 2021

The deadline for submitting the SZV-M according to the law falls on the 15th day of each next month, i.e. for September 2021 it must be submitted no later than 10/15/2018 (Monday).

Let us remind you that the procedure for submitting the form depends on the number of insured persons (Clause 2, Article 8 of Law No. 27-FZ). If their number is small (less than 25), then submission of the report on paper is allowed. If the form includes data on 25 or more persons, it must be submitted only electronically.

Sample of filling out the SZV-M form

To fill out the form, you can use special computer programs or online reporting services.

The SZV-M form includes four sections.

Section 1

All information about the subject who sends the form to the authority is recorded here. Here you need to enter the registration number of the company or entrepreneur in the Pension Fund, full name or full name. according to the constituent documents, assigned TIN and KPP codes (the entrepreneur does not have a KPP code).

Section 2

This section is small - here you need to enter the reporting period code and the four-digit year number. Both of these fields are required. The period number is the serial number of the month in the year. Just in case, there is a hint on this issue below on the form.

Section 3

This section contains a column in which you need to determine the type of form.

It can take one of three values:

• ISHD - initial, a report with data is submitted to the Pension Fund for the first time;
• Additional information - supplementary, contains new information that must be added to the previously submitted original form. This status must be used if, for example, some employee’s data from the original report needs to be corrected, or another “forgotten” employee needs to be added. In the latter case, the form sent must contain information only on it alone.
• OTMN - canceling; this status must be assigned if information on a certain employee needs to be removed from the original report. The document includes only rows with those employees that need to be canceled.

Section 4

It includes a four-column table. The first column of the table contains the row number in order. In the second - full name. employee. The third and fourth are the TIN and SNILS codes of this employee.

The filling rules stipulate that if any of these codes are unknown, then the field can be left blank without striking through.

Attention! This table must include all employees with whom the business entity had valid employment agreements in a given month, including those who were hired, fired, were on vacation or took sick leave during this period. Also here you need to record those who entered into a contract, from the price of which the business entity calculated and sent contributions.

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The completed document is signed by the head of the company or the entrepreneur personally, indicating the position of the person and the date of registration. Also, if there is a seal, it is necessary to put its imprint.

Based on the fact that the document does not provide space for information about the submission of the report by a representative, it can only be submitted personally by the manager.

Who must submit reports using the SZV-M form

SZV-M should be sent to the Pension Fund of Russia branches if in the previous month the subject concluded labor agreements with employees.

Moreover, this rule also applies to individuals registered under contracts and services. That is, the report must be submitted by companies and entrepreneurs - employers.

If an individual entrepreneur works independently without hiring hired employees, then he does not prepare this report. That is, the individual entrepreneur must not be registered with the Pension Fund and social insurance authorities as an employer.

There are situations when an organization does not have economic activities, employee benefits are not accrued - when opening or closing, or suspending a business.

Attention! The law requires that as long as she has at least one employment contract with an employee, she must submit the SZV-M report without fail. For example, when it has only one director.

However, when he acts as the sole founder and at the same time has not drawn up an employment contract with himself, reporting in the SZV-M form should not be submitted to the Pension Fund of Russia.

Should I submit zero reporting?

Very often, responsible persons have a question: is it necessary to submit a zero form. In fact, the answer to this lies in the very concept of form. It is submitted if the company or entrepreneur has concluded employment agreements.

In this case, the key word is “concluded”, because even if an individual entrepreneur or company does not operate and does not pay wages to employees, but they themselves have employees with valid contracts, they do not cease to be insured persons.

On the other hand, if an entrepreneur has no hired employees at all, and the company has no concluded contracts, including with the director, then they are generally exempt from filing a report.

Attention! Thus, SZV-M cannot be zero at all - either contracts have been concluded and the report is filled out, regardless of payment/non-payment of wages, or there are no contracts and the subject is exempt from completing the report.

Who is taking SZV-M and where in 2020

According to the current law No. 27-FZ, all LLCs and individual entrepreneurs with at least one employee on staff submit a monthly report to the Pension Fund of Russia. It indicates personal data about the insured persons with whom they have an employment relationship. The report is prepared by:

• companies and their separate divisions;
• foreign organizations operating in the Russian Federation;
• Individual entrepreneurs, notaries, lawyers.

Note. If a company is declared bankrupt, this does not eliminate the obligation to file the form. In this case, a zero report is drawn up, and the bankruptcy trustee endorses it.

In 2021, SZV-M reports include personalized data about all insured persons working in the company based on:

• employment contract;
• civil law;
• another agreement specified in clause 2.2 of Article 11 of Law No. 27-FZ.

Information is submitted on the basis of existing contracts concluded or terminated in the reporting month.

Important! Don't forget to include employees on maternity leave.

Organizations and individual entrepreneurs submit the form to the territorial branch of the Pension Fund of the Russian Federation with which they are registered.

Separate divisions, if they have a separate current account, independently accrue and pay remuneration to individuals, report at their location.

FAQ

Are reports submitted if the individual entrepreneur has no employees?

The legislation establishes that this form of reporting is submitted only in relation to employees, or people engaged under civil contracts, when contributions must be calculated for payments in respect of them.

Therefore, if an entrepreneur works independently, without involving employees, then he does not need to draw up and submit a SZV-M report, including a zero one. This does not need to be done, even if in the previous month there were employees who terminated their contracts.

In the next period, they do not need to be shown in the report, which means there is no need to submit the report itself. However, in this case, it is recommended to send a letter to the Pension Fund with appropriate explanations.

Attention! An individual entrepreneur does not prepare this type of reporting for himself personally.

Should I submit a report if the company is being liquidated?

The process of liquidating a company takes quite a long period.

Until all employees are fired, a SZV-M report on them must be submitted to the Pension Fund.

In the future, it all depends on who the liquidator is and whether a liquidation commission has been created.

The legislation establishes that the owners of a closed company can, during the liquidation process, involve specialists under civil contracts who will deal with this process.

Since accruals and payments of remuneration will be carried out in relation to them, the SZV-M report will need to be submitted until the very moment when an entry about the closure of the enterprise is made in the register. Information is submitted to the liquidator, as well as to each member of the liquidation commission.

Attention! The founders may not involve third-party specialists, but take over the entire process of closing the legal entity. If they do not pay themselves remuneration during liquidation, which is subject to insurance premiums, then SZV-M does not need to be handed over.

Should I rent it out to new organizations if there is no bank account and no director?

The Pension Fund of the Russian Federation has issued letters on this issue with explanations, according to which if the only founder is a director and he does not pay himself remuneration, the company does not carry out activities, and the bank account has not yet been opened, then there is no need to submit a SZV-M report.

Zero SZV-M - is it necessary to take it?

Let's consider a situation when an organization or individual entrepreneur suspends business activities. In fact, it turns out that there is a staff, but it does not perform any functions, therefore, it does not receive a salary and insurance premiums are not charged. It is logical to think that there is no need to submit a personalized report. The situation was explained by PF inspectors in a Letter from one of the territorial bodies:

In case of suspended activities, insured employees continue to be registered at the enterprise, and their number and composition are reported accordingly.

SZV-M is not submitted when all employees are fired, or the individual entrepreneur does not have personnel and independently conducts business activities.

Penalty for failure to submit reports

The law establishes that the completed report must be sent to the regulatory authority within a strictly specified time frame. If it is violated, a fine will be imposed on the subject for late submission of the SZV-M.

Currently it is 500 rubles. for each employee who needed to be included in the report. Since the amount of the penalty is calculated based on the number of employees in the month for which the report was not sent, for large firms with large staff, it can be quite significant.

A similar amount of fine is determined for business entities that submitted a form with incomplete or incorrect information. The amount of punishment in this case will be determined based on the number of people for whom information was not submitted or distorted.

Attention! Another type of penalty is for those who file the report incorrectly. Thus, an entity with more than 25 people must report only electronically. If the form is provided on paper, a penalty of 1000 rubles will be imposed.