The Board of the Pension Fund of Russia, by its Resolution No. 507p dated December 6, 2018, updated the reporting forms (the changes are valid from January 1, 2019). The changes introduced by this administrative document in the structure and content of reporting forms affected the SZV forms: EXPERIENCE, ISH, KORR, as well as the EDV-1 inventory.
Taking into account the innovations in the standard of the form, in today’s publication we will tell you how to fill out the SZV-ISH form in 2019, we will remind you about the procedure and deadlines for submitting the report, which insurers are required by law to submit this type of reporting to the Pension Fund.
SZV-ISH: form, purpose, regulatory order
After the transfer of the administration of insurance premiums, which were administered by extra-budgetary funds, to the fiscal authorities in 2021, a number of functions were retained by the Pension Fund, incl. Maintaining records for periods up to 2021. To generate reporting, the Fund approved a number of new forms, including the SZV-ISH form - a report on persons whose information was not submitted by the employer in a timely manner.
In its updated form, SZV-ISH is an optimized alternative to the previously (until 2021) existing RSV-1 report, which is used when it is necessary to submit to the Pension Fund personal information about insured persons for the period that was not provided in a timely manner. In this case, only accounting periods up to 2021 are considered.
This type of report includes data on income, other payments received by the employee, the calculation and payment of insurance premiums, and the length of service for the corresponding period.
The procedure according to which the SZV-ISH is filled out, as well as the electronic report form that can be used by clients of the electronic document management system, are approved by the same resolution of the Pension Fund Board No. 507p.
SZV-M for February 2021: new form, deadlines, sample
The SZV-STAZH form refers to annual reporting, which in general an organization must submit once a year, after its completion. At the same time, the deadline is established at the legislative level by what date to submit for the previous year - until March 1 of the following reporting year.
Attention! Thus, reporting for 2021 must be submitted by March 1, 2021. In addition, this form must be given to employees upon dismissal.
In relation to this report, the rule also applies to postponing the deadline to the next working day if it falls on a weekend or holiday. Therefore, since March 1 falls on a weekend, the due date is postponed to March 2, 2021.
In addition, the deadlines for registration of SZV-STAZH have been determined for:
- When an employment contract with an employee is terminated - on the employee’s final day of work, along with the rest of the required documents.
- When an employee retires, the employer must send the SZV-STAZH to the Pension Fund of Russia within three days from the date of receipt of the request.
When you prepare a report on the SZV-M form for February 2021, take into account the new rules. Now it will be more difficult to cancel fines and errors. The article contains the deadline for submitting the SZV-M, the current form and sample of completion, as well as recommendations from experts and fund employees that will help to prevent errors in the report and avoid disputes.
Entities that have hired employees must submit the document SZV-STAZH to the Pension Fund once every year. The deadline for submitting this document is March 1 of the year following the reporting year. The rule for this date is that if it falls on a weekend, the final filing deadline will automatically move to the first closest working day.
In 2021, this report was not required to be submitted. For the first time, business entities will do this until March 1, 2021 for the period of 2021.
However, there are also two cases in which it will be necessary to immediately issue a SZV-STAGE:
- If an employee applies for a pension and brings a notification of this event to his accounting department, then a form must be filled out for him and submitted within three days from the fact of the notification;
- It is necessary to draw up a SZV-STAGE upon dismissal of an employee. This should happen on the final working day when the remaining required documents are issued.
Business entities with employees must send a new report to the Pension Fund annually.
The last day for filing is determined to be March 1 in the year following the year of the report. As usual, if the due date falls on a weekend, it will need to be automatically moved to the first next working day.
In 2021, the full form of the report will not be sent. The first time this must be done is March 1, 2021.
In addition, the terms of two special cases are determined:
- If an employee retires and gives notice of this, the report is sent to the Pension Fund no later than 3 days from the date of notification;
- When dismissing an employee, a printed and certified SZV-STAZH form must be handed in on the last working day.
Important!
If at
dismissal
the employee did not receive information about the length of service in the form SZV-STAZH or a report within 3 days when
his retirement
is not sent to the FPR, the organization may be fined. For information on what fines exist for this reporting, see the end of the article.
SZV-ISH: who takes it and when
SZV-ISH is a relatively new type of reporting, which employers have been working with since 2021, so the questions of who should submit a report to the Fund and within what time frame have not yet lost their relevance. Let's answer these questions.
SZV-ISH report: who submits it? Policyholders who have identified the fact of failure to provide personal information on the insured person (several insured persons) for any of the periods that expired before 2017.
When is it necessary to submit? There are no deadlines for submission of SZV-ISH reporting, regulated by regulations. The form is used for use as needed, and is submitted immediately after the fact of failure to provide information to the Pension Fund of the Russian Federation on individuals for past periods is discovered.
Together with the SZV-ISH, the legislation obliges the employer to submit the accompanying EDV-1 inventory form.
How to fill out sections 1-3 of SZV-ISH
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Heading:
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SZV-ISH personalized reporting instructions for an accountant
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Report on the SZV-ISH form: due date in 2021
By analogy with the answer to the question about the deadline for submitting the report, the 2019 SZV-ISH is also provided to the Pension Fund of the Russian Federation for insured persons for whom personal information was not provided for the periods of 2016 and earlier.
Note!
Often, when reporting to the Pension Fund of Russia, policyholders confuse two report forms - SZV-KORR/SZV-ISKH. Let's explain the difference between them:
- The SZV-ISH form is intended for those cases when the policyholder did not promptly submit to the Fund information about the insured person employed at the enterprise in any reporting period until 2021. With the submitted report, the employer supplements the information base for the deduction of insurance premiums about one or more insured persons;
- The SZV-KORR form is submitted when errors were discovered in the previously provided information, and it is necessary to clarify, cancel or supplement the credentials on the ILS (individual personal account) of the persons for whom incorrect information was provided.
Section 5. Information on accrued insurance premiums for the reporting period
This section is intended to reflect data on insurance premiums accrued in relation to the insured person.
Attention! You should begin filling out this section by selecting the reporting period for which information is being presented.
In the section, depending on the reporting period for which information is submitted regarding the insured person, the following fields are filled in:
- for reporting periods up to 2000, the fields “Paid by the policyholder”
and
“Paid from the earnings of the insured person”
in, which indicate the amount of insurance premiums paid by the employer in relation to the insured person and the amounts withheld from the earnings of this person; - for the reporting period of 2001, data on accrued insurance premiums and contributions at the additional tariff are reflected in the “By tariff”
; - for the reporting periods from 2002 to 2013, the fields “At an additional tariff”
,
“For an insurance pension”
and
“For a funded pension”
; - for reporting periods since 2014, the field “At the rate of insurance premiums for the amount of payments and other remunerations included in the base not exceeding the maximum”
.
At the same time, for the reporting periods of 2010 the amounts for the last 6 months of the reporting period are indicated, and for reporting periods from 2011 - for the last 3 months of the reporting period.
Features of the formation of SZV-ISH in 2021
There are no fundamental differences in the procedure for compiling the SZV-ISH from the previously filled out form. It has been clarified that the data on accrued insurance premiums for the additional tariff for the periods 2002-2009. should be reflected in column 4 “At an additional tariff” in the table of section 5.
The form itself has changed slightly: after the second section, one new line has been added - “Information about the dismissal of the insured person.”
The report is generated separately for each of the insured persons. If an individual was charged according to two (or more) tariffs, two (or more) SZV-ISH reports must be generated for him (separately for each tariff).
The structure of the form consists of 8 information blocks (sections). We present a table in which we indicate what information must be entered into each of them:
| Section number | Section name in the SZV-ISH form | Information reflected in information fields |
| Sec. No. 1 | "Information about the policyholder" | The registration data of the policyholder is indicated - INN/KPP, short name (as in the Charter), registration number in the Pension Fund of the Russian Federation |
| Sec. No. 2 | “Information about the insured person” | The full name and SNILS of the insured person, for which information was not previously provided, is filled in. The line “Information about dismissal...” is filled in with the value “December 31.yyyy” if the date of dismissal fell on December 31 of the year for which the form is being submitted. The information fields “Contract number” and “Conclusion date” are filled in only in cases where information is submitted for reporting periods up to 2001. (inclusive). “Type of contract”: “labor” or “civil law” is indicated. “Additional tariff code” is indicated (if one was used) in accordance with the Classifier given in the Appendix to the Post. Board of the Pension Fund No. 507p dated December 6, 2018 |
| Sec. No. 3 | "Reporting period" | Information fields are filled in in accordance with the Classifier given in the Appendix to the Post. Board of the Pension Fund No. 507p dated December 6, 2018 |
| Sec. No. 4 | “Information on the amount of payments and other remuneration accrued in favor of an individual” | Information about earnings, payments, income and other remunerations accrued by the policyholder in favor of the insured person is indicated. Only those information fields whose names of months must be included in the reporting period for which the report is generated must be filled out. The “category code of the insured person” is indicated in accordance with the Classifier in the Appendix to the Post. Board of the Pension Fund of the Russian Federation No. 3p dated January 11, 2017 (for hired workers, the code “NR” should be used). |
| Sec. No. 5 | “Information on accrued insurance premiums for the reporting period” | When filling out, entering data into the columns of the table depends on the period for which the report is provided:
|
| Sec. No. 6 | “Information about paid insurance premiums” | To be completed only if information is provided for the period from 2010 to 2013. |
| Sec. No. 7 | “Information on the amount of payments and other remuneration...” | Filled out only in cases where insurance premiums were calculated for the insured person at additional rates |
| Sec. No. 8 | “Periods of work of the insured person” | This block contains data similar to the information in section 3 of the SZV-STAZH report for the insured person in respect of whom the reporting form is being filled out: The “period of operation” is indicated within the reporting period for which the form is submitted. If there are several periods of work, each is entered on a separate line. |
Section 4. Information on the amount of payments and other remuneration accrued in favor of an individual
The section reflects information about earnings, income, the amount of payments and other remunerations accrued in favor of the insured person.
Attention! You should begin filling out this section by selecting the reporting period for which information is being presented. The section is filled out only for months included in the reporting period for which the information is presented.
This section reflects the monthly amounts of payments, including those included in the base for calculating insurance premiums within and above the limit, as well as under GPC agreements. In a separate information field, select the category code of the insured person.
Attention! If during the reporting period an employee’s category code has changed, then a separate SZV-ISH form is filled out for each new code.
Attention! In the column “Amount of payments in favor of the insured person”
indicated:
- for reporting periods for 1996-2001. - the amount of total accruals taken into account when assigning a pension. The amount minus accruals for sick leave and scholarships is indicated in the field “including included in the base not exceeding the maximum amount”
; - for reporting periods from 2010 - the amount of payments accrued by employers in favor of an individual within the framework of employment contracts, GPC agreements, as well as copyright agreements, including those included in the base for calculating insurance premiums, both exceeding and not exceeding the maximum amount.
At the same time, for the reporting periods of 2010 the amounts for the last 6 months of the reporting period are indicated, and for reporting periods from 2011 - for the last 3 months of the reporting period.
The total payment amounts in the section are calculated automatically.
What new reporting forms have been approved?
Organizations and individual entrepreneurs became familiar with the SVZ-M form back in 2021. This form was approved by Resolution of the Pension Fund Board of February 1, 2016 No. 83p. Using the SZV-M form, organizations and individual entrepreneurs are required to submit monthly information about their employees to the territorial offices of the Pension Fund:
- last name, first name and patronymic;
- SNILS;
- TIN.
Monthly SZV-M reports in 2021 must be submitted to the Pension Fund no later than the 15th day of the month following the reporting month. See “SZV-M in 2017: new deadlines for submitting initial, corrective and updated reports.”
At the same time, Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2017 No. 3p approved completely new personalized accounting documents, which policyholders have not previously encountered. These regulatory documents are approved:
- form “Information on the insurance experience of insured persons (SZV-STAZH)”;
- form “Information on the policyholder transferred to the Pension Fund of the Russian Federation for maintaining individual (personalized) records (EDV-1)”;
- form “Data on the adjustment of information recorded on the individual personal account of the insured person (SZV-KORR)”;
- form “Information on earnings (remuneration), income, amount of payments and other remunerations, accrued and paid insurance premiums, periods of labor and other activities counted in the insurance period of the insured person (SZV-ISH).”
Also, Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p approved the Procedure for filling out the above document forms and the format of information necessary for transmitting the forms to the divisions of the Pension Fund in electronic form.
Next, we will explain why these forms are required, to whom and when they will need to be submitted to the Pension Fund units. These forms are not submitted to the Federal Tax Service. You can also download the new forms and familiarize yourself with their samples. However, this article does not contain detailed instructions. Later we will publish a special article in which we will consider all the main aspects related to the formation of new personalized reporting.
From what date do they apply?
By Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p, it was registered by the Ministry of Justice of Russia on February 21, 2017 No. 45735. This document was officially published on February 22, 2017 on the official Internet platform. The document comes into force 10 calendar days after the date of publication. Therefore, it is necessary to apply new forms of individual (personalized) accounting documents from March 4, 2017.
Who, when and where to submit the EDV-1 form
Form EDV-1 (together with SZV-STAZH) is submitted by organizations and individual entrepreneurs that paid income during the reporting period to persons with whom they have concluded:
- employment contracts;
- GPC agreements;
- copyright and licensing agreements.
Form EDV-1 (together with the SZV-STAZH report) is also submitted by organizations with a single founder-director, regardless of whether an agreement has been concluded with him or not (Letter of the Ministry of Labor of the Russian Federation dated March 16, 2018 No. 17-4/10/B-1846).
EDV-1 - inventory for the SZV-STAZH, SZV-KORR, SZV-ISKH reports submitted to the Pension Fund. The inventory is submitted as a separate document only in two cases:
- with the “Adjusting” type - to change the data in Section 5 in the previously submitted EFA-1 with the “Original” type;
- with the “Cancelling” type - to cancel the data in Section 5 in the previously filed EFA-1 with the “Initial” type.
Since EFA-1 is submitted mainly with SZV forms, the deadlines and methods for submitting it coincide with the deadlines and methods for submitting the reports to which it is attached.
Thus, the inventory for the SZV-STAZH report for 2021 must be submitted to the Pension Fund no later than 03/02/2020. The deadline for submitting these two reports (March 1) falls on Sunday and is postponed to the first working day - Monday 03/02/2020 (Letter of the Pension Fund of the Russian Federation dated 12/28/2016 No. 08-19/19045).
If several SZV reports are submitted to the Pension Fund at once (STAZH, SZV-ISKH, SZV-KORR), an inventory is drawn up separately for each report.
