Objection to the PFR inspection report || Objections to the act of identifying a violation of the Pension Fund

What are they fined for?

The basis for a fine will be, in particular, submission of reports later than the deadline. Let us remind you that the deadline for submitting information is the 15th day of the month following the reporting month. It is clear that the deadline that falls on a weekend is moved to the next weekday. The fine is 500 rubles. for each insured employee.

It’s one thing if the company has only a few employees, but if the number is high. The amount of the fine will be quite significant. How to challenge a Pension Fund fine for late submission of SZV-M? We'll talk about this in the article.

It is most prudent not to delay submitting reports, in particular, with the SZV-M form. After all, information must not only be sent on time, but also accepted by the fund (clause 39 of the Instructions, approved by order of the Ministry of Labor dated December 21, 2016 No. 766n). By submitting the form in advance, the company will have time to respond to errors identified by the Fund and correct them without penalty.

Is it possible to submit written objections to the Pension Fund of Russia act?

On November 1, 2016, the organization submitted the SZV-M form for October 2021 through telecommunications channels (hereinafter referred to as TCS). Due to a technical glitch, one employee was not included in the report. On 12/07/2016, a SZV-M report was submitted for this employee with the form type “supplementary”. 12/14/2017 The Pension Fund of the Russian Federation drew up an act on identifying a violation in the field of legislation of the Russian Federation on individual (personalized) accounting in the compulsory pension insurance system and wants to hold the organization accountable for the incompleteness and unreliability of the information provided (under Part 3 of Article 17 of the Federal Law of 01.04 .1996 No. 27-FZ). The act is dated December 14, 2017, sent by mail on December 21, 2017 (as confirmed by the stamp on the postal envelope). An act on the identification of an offense in the field of legislation of the Russian Federation on individual (personalized) accounting in the compulsory pension insurance system was received by the organization on January 17, 2021. The additional information was accepted without any errors or warnings, as documented. Are the deadlines for drawing up the act violated? Have the deadlines for delivery of the act been violated (must be delivered personally or sent by registered mail or via TKS channels within 5 days from the date of signing)? Is there a violation in the fact that the report was sent by registered mail, and not through TKS channels, given that the reports are submitted electronically, and if the organization submits a “paper” report, it will be fined? Is it possible to file objections to the act that will lead to the cancellation of the fine?

In accordance with clause 2.2 of Art. 11 of the Federal Law of 04/01/1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” (hereinafter referred to as Law No. 27-FZ), the policyholder monthly no later than the 15th day of the month following the reporting period - the month provides the following information about each insured person working for him (including, in particular, persons who have entered into contracts of a civil law nature, the subject of which is the performance of work, the provision of services): 1) insurance number of an individual personal account; 2) last name, first name and patronymic; 3) taxpayer identification number (if the policyholder has data on the taxpayer identification number of the insured person). Information provided for in clause 2.2 of Art. 11 of Law No. 27-FZ, are provided in the SZV-M form “Information on insured persons” (hereinafter referred to as the SZV-M form), approved by Resolution of the Pension Fund Board dated 01.02.2016 No. 83p and put into effect on April 1, 2021.

Until 01/01/2017, the deadline for submitting information on the monthly form SZV-M was set “no later than the 10th day of the month following the reporting period - month.” If information about the employee was mistakenly not included in the initial report, then the policyholder must provide information regarding this person in the SZV-M form with the code “additional” - supplementary form.

Part 3 of Art. 17 of Law No. 27-FZ it is determined that for the failure of the policyholder to provide within the prescribed period or the provision of incomplete and (or) unreliable information provided for, inter alia, clause 2.2 of Art. 11 of Law No. 27-FZ (in the SZV-M form), financial sanctions in the amount of 500 rubles are applied to such an insured for each insured person.

At the same time, Art. 15 of Law 27-FZ gives the policyholder the right to supplement and clarify the information transmitted to him about the insured persons in agreement with the relevant Pension Fund of Russia body.

In the situation under consideration, the error was identified by the policyholder and independently corrected (the supplementary form SZV-M was submitted) until it was discovered by the territorial body of the Pension Fund of the Russian Federation. However, the provisions of Art. 17 of Law No. 27-FZ does not regulate such cases. Formally, in this case, the policyholder committed an offense, liability for which is provided for in Part 3 of Art. 17 of Law No. 27-FZ.

Let us note that this norm (unlike, for example, clause 2 of Article 126.1 of the Tax Code of the Russian Federation, which is applied to some extent in similar respects) does not provide for the release of the insured from the liability provided for in the event that he independently identifies errors and presents them in PFR body updated information until the moment when the policyholder learned that the PFR body discovered the unreliability of the information provided by it.

The letter of the Pension Fund of the Russian Federation dated December 14, 2004 No. KA-09-25/13379 “On the application of financial sanctions in accordance with Article 17 of the Federal Law of April 1, 1996 No. 27-FZ” indicates the possibility of non-application of financial sanctions provided for in Part. 3 tbsp. 17 of Law No. 27-FZ, if the policyholder independently identified the error and provided reliable information on personalized accounting.

Such a law enforcement approach will stimulate the interest of policyholders in independently and timely elimination of mistakes made, more prompt processing of individual (personalized) accounting information by Pension Fund bodies, reduce tension in the relationship between policyholders and Pension Fund bodies, and also serve as additional argumentation in protecting the interests of the Pension Fund.

The above approach of the Pension Fund of Russia is also supported by the courts (see, for example, the ruling of the Supreme Arbitration Court of the Russian Federation dated February 25, 2013 No. VAS-1338/13). Personalized accounting information initially submitted in a timely manner by the policyholder, containing shortcomings and errors, subsequently corrected by the company, cannot be regarded as unreliable information, since they are corrected in accordance with the current legislation (decision of the Supreme Court of the Russian Federation dated 02/03/2015 No. 310-KG14-7805).

The procedure for the Pension Fund of Russia to maintain individual (personalized) records of information about insured persons, children, as well as information about other categories of individuals for opening an individual personal account for the purpose of providing state and municipal services is established by the Instruction on the procedure for maintaining individual (personified) records of information about insured persons , approved by order of the Ministry of Labor of Russia dated December 21, 2016 No. 766n (which entered into force on February 19, 2017, hereinafter referred to as the Instruction).

From paragraph 3 of clause 39 of the Instruction it follows that financial sanctions are not applied to the policyholder if the policyholder, upon identifying an error in the previously submitted individual information regarding the insured person, before the error is discovered by the territorial body of the Pension Fund of the Russian Federation, independently submits updated (corrected) information to the territorial body of the Pension Fund of the Russian Federation. information about this insured person for the reporting period.

How will it be processed?

If Pension Fund employees identify violations, they will draw up a report. The form of this document was approved by Resolution of the Pension Fund Board of November 23, 2016 No. 1058p. The policyholder will be made aware of it. If the company does not agree with the act, then written objections must be sent. This must be done within 15 days after receiving the act.

After considering the objections, the controllers will decide whether to hold the insured accountable or not. If the Foundation insists on a fine, it will have to be paid. How to challenge a fine for late submission of SZV-M in 2021? Go to court.

Companies with more than 24 insured people must submit reports only in electronic form. Submitting SZV-M on paper will also be the basis for a fine. Its size will be 1,000 rubles. (Part 4 of Article 17 of the Federal Law of April 1, 1996 No. 27-FZ).

Objection to the Pension Fund inspection report: sample

Objections are submitted to the SZV-M Pension Fund in any form. There is no regulated form. But in order for the Pension Fund to consider the company’s written opinion, some rules must be followed:

1. The preparation of the document must begin by indicating the details of the policyholder and the Pension Fund of the Russian Federation branch that conducted the inspection. Be sure to indicate the registration number of the organization and TIN. It is by these details that the company is identified by the regulatory authority.
2. In the text, make reference to the number and date of the inspection report to which the response is being drawn up. You should also indicate your full name. the specialist who carried out the inspection.
3. State why penalties were assessed.
4. Express your opinion about your disagreement with the accrual of fines and indicate the reasons why you think they are wrong. Be sure to make references to legal acts, court decisions and opinions of the Armed Forces of the Russian Federation.
5. The document must be signed by the head of the organization and submitted to the territorial body of the Pension Fund.

Sample objection to the PFR inspection report

Good chances

A company that is late in submitting a report will be fined. Moreover, the Pension Fund will take a formal approach and assign a fine based on the total number of people in the report. Officials cannot reduce the amount of the fine. However, the court can reduce the amount of the fine. How to challenge a fine for SZV-M? File a claim. We list the circumstances that will help reduce the fine.

This is the current judicial practice regarding fines for SZV-M.

Read also

16.01.2021

An example from judicial practice

As an illustration, we cite case No. A83-7961/2017 . A company from Crimea submitted form SZV-M on time (at the beginning of February 2021 for January). A little later (in March of the same year), an error was discovered in these data and a corrective report was submitted - of course, already outside the deadline for submitting the form.

Despite the fact that the error was found by the company independently and did not result in non-payment of any amounts, the Pension Fund imposed a fine. The company did not agree with this, went to court and won (decision of the Arbitration Court of the Republic of Crimea dated December 18, 2017).

Rules of law

As for this article, in accordance with it, responsibility is imposed:

• for violating the deadline for submitting the form;
• for providing incomplete or incorrect information.

At the same time, Article 15 of the law contains an indication of the right of the policyholder to clarify the information provided . The rules for such clarification are described in the Instructions on the procedure for maintaining individual (personalized) records. During the period to which the case under consideration relates, the old instruction was in force, and from February 2021 a new one came into force. However, they have the same names and essentially similar rules. The only difference is that the old instructions did not specifically mention the SZV-M form, because at the time the instructions were approved, this form had not yet been developed. But this does not change the essence.

Both the old and new instructions state that the policyholder has the right to provide clarifying information if he independently discovers an error or if it is pointed out by a regulatory authority. The old instructions stated that corrective information can be submitted within 2 weeks. The new instructions say that the policyholder has the right to submit corrected or clarifying information about the insured person until the error is discovered by the Pension Fund of Russia. If he himself finds an inaccuracy, the correction will need to be made within 5 working days. If the deadline is met, no sanctions should be applied . At the same time, no restrictions on the number of clarifying forms are provided either by the instructions or by law.

Zero SZV-M has been cancelled: it is no longer necessary to include the director in the report

“However, the letter of the Ministry of Labor dated July 7, 2016 No. 21-3/10/B-4587, contains a completely different conclusion.
If you have any questions, you can consult for free via chat with a lawyer at the bottom of the screen or call by phone (consultation is free), we work around the clock.

In particular, officials agree that there are cases when general directors work without concluding employment contracts and do not receive any payments from organizations: But officials also add that insurers are obliged to SZV-M exclusively in relation to insured persons working in organizations for labor or a civil contract.

Yes, this is exactly the conclusion that follows from the commented letter. However, there is a caveat:

Regional Pension Funds explain in which cases policyholders must submit SZV-M and in which cases they should not.

Information must also be provided about those individuals with whom civil contracts have been concluded, if insurance contributions are paid to the Pension Fund from the remuneration under such contracts. This is stated in paragraph 2.2 of Article 11 of the Federal Law of 01.04.96 No. 27-FZ

“On individual (personalized) accounting in the compulsory pension insurance system”

“From April 2021, monthly reporting to the Pension Fund will be introduced: who, how and why should submit it”

and “Form SZV-M: how to fill out and submit a new form for monthly reporting to the Pension Fund”). The Pension Fund branches clarify that monthly reports must be submitted for all employees in an employment relationship. Including if during the reporting period wages were not paid and contributions were not accrued (for example, the employee was on maternity leave or on leave without pay). See the explanations of the Pension Fund for the Altai District, Belgorod Region, and Primorsky Territory.

Are you late with the delivery of SZV-M? Find out how to avoid a fine

Consequently, the reorganization does not change the conditions and procedure for remuneration of employees. The employer’s obligation to pay contributions in favor of the employee after the reorganization remains and does not arise again due to the fact that the employment relationship continues both during the reorganization process and after its completion.

Sometimes the heads of Pension Fund departments, reviewing the audit materials, express surprise: why spend so much time to remove a fine of 500 rubles? Meanwhile, objections even about such a tiny amount are often very useful.

Penalties for SZV-M are provided for by various regulatory documents, including Federal Law No. 27-FZ dated 01.04.1996 (hereinafter referred to as Law No. 27-FZ). Arbitration Court of the North Caucasus District. The arbitrators drew the attention of the Pension Fund to the fact that the insurer submitted the initial SZV-M report within the period established by law. Indicating an incorrect period could not cancel this fact, since it is obvious that before May 10 the organization reported for April, and it had already submitted the report for March earlier. The judges noted that the employer had made a mistake.

Someone may decide that it is possible not to respond to the requirement to provide explanations during desk audits. The organization is not fined for this.

The courts of the first two instances supported the insurer. The judges' position was that the plaintiff independently corrected the mistake before it was discovered by inspectors from the Pension Fund. Therefore, the arbitrators did not find the organization at fault for the late submission of the SZV-M form.

So, judicial practice suggests that in such a situation there is still a chance to challenge the fine. So if the amount is really significant, you should go to court.

This is pure speculation by the Pension Fund of Russia, because the criterion of an “insured person” is not the fact of providing information about him to the Pension Fund of the Russian Federation, but the fact of his insurance in the compulsory insurance system. If Pension Ford has not violated the order, then the fine is unlikely to be canceled completely, but, I repeat, it can be significantly reduced.

Which organizations are subject to inspection?

During the period of validity of the SZV-M form, the regulatory authorities represented by the Pension Fund of the Russian Federation, the Ministry of Labor and the Ministry of Finance gave a number of clarifications on the issues of filling out and submitting the SZV-M form (see table).

We invite you to read: Objections to the execution of a court order for collection

Do I need to take zero SZV-M?

In any case, this is what accountants call these monthly reports. Legal entities and individual entrepreneurs who have entered into an employment or civil contract with individuals are required to submit the report in question to the Pension Fund.
At the same time, it is important to comply with 2 conditions: If you have any questions, you can consult for free via chat with a lawyer at the bottom of the screen or call by phone (consultation is free), we work around the clock.

The agreement/contract has not expired. There is an obligation to pay insurance premiums (even if there is nothing to charge premiums for, and employees go out at their own expense).

SZV-M is submitted monthly to the territorial Pension Fund at the place of registration of the enterprise as an insurer. For more information about this, see “.” It is impossible to take an empty sample zero SZV-M and submit it to the Pension Fund, and it does not make sense. The fact is that at the legislative level the concept of “zero reporting SZV-M” is not spelled out in 2021, as before. If you familiarize yourself with the contents of this form, among the mandatory details you can see: registration In other words, this provides support. We obtain the following formula using linear regression. Does this mean that the scales 20 and 9 are incorrect? Possibly, although note that the correlation coefficient is the same using either weight. This means that although regression involves using different weights, changing the weights does not seem to make much difference. Regular reports on website development are important. In this tutorial we will show you how to create and customize reports. The reports are module-wide, meaning you can use them to collect data from any module. You can add different domains to a report, as you will see in this tutorial. Reports may differ for objective reasons: The calculation includes information on former employees. This is possible if the organization paid a bonus after dismissal or paid sick leave within 30 days after termination of the contract.