Preparation and sending of SZV-M from 1C: Accounting 3.0

SZV-M report: general description

There are a lot of reporting forms in the Pension Fund of Russia, but in 2021 another one appeared called SZV-M as information about insured persons. This event is connected with the ban on indexing pensions for working pensioners and this now needs to be somehow controlled. This report is filled out by companies of all organizational forms where there are subordinates working under a contract. Even if you have only one, you will still have to report. There are two ways to send such a report:

1. Those who have no more than 25 subordinates on their staff are allowed to report in paper form.
2. Anyone above this threshold is reported electronically only.

The pension also provided for a fine for violation of reporting deadlines or errors in it. Each employee will be charged 500 rubles. If you violate the filing form, you face a fine of 1,000 rubles.

Who submits the SZV-M report in 2021 - in the infographic below:

Electronic form SZV-M

Everything is clear in paper format, but the following services will help you create an electronic report:

• online services on an ongoing basis;
• trial versions in online services;
• special accounting programs;
• free PFR software or “personal account” on the PFR website.

Filling out SZV-M

Let's consider the procedure for filling out the SZV-M.

1. We indicate the organization, date and period of generation of the report.
2. Select the type of information:
   Initial - indicated if the report is submitted for the first time for the current period.
3. Supplementary - indicated if errors in a previously submitted report are corrected.
4. Cancelling—indicated if the report cancels previous information.
5. Click the “Fill” button to automatically fill out the report. As a result, the table will display employees and information about them. You can also select employees using the “Selection” button. Individuals working under civil contracts are not included in the document; if necessary, we add them manually.

6. We save the report using the “Save” button and to check it, click “Check”.
7. If “1C-Reporting” is used, the report is sent directly to the Pension Fund of Russia using the “Send” button.
8. If “1C-Reporting” is not used, you can upload the file for transfer to the Pension Fund of Russia, and also print the SZV-M form.

9. After submitting the report to the Pension Fund, check the “Bundle accepted by the Pension Fund (not edited)” checkbox to protect the report from unnecessary changes.

Types of SZV-M reports

It is necessary to decipher what forms of clarification to this report the regulator has provided for us. They are needed to correct previously submitted information to the pension. So, the possible options are outlined in the table below.

Finding the required functionality in the software and how to make a SZV-M report in 1C is not difficult and it is located in the salary and personnel menu in the information about insured persons, SZV-M. This is where you will need to create a new working form and for its type at the top right, select the required indicator from the list.

We generate an extract from SZV-M upon dismissal - sample

An extract from the SZV-M report upon dismissal is drawn up according to the same rules as the report itself:

1. Section 1 provides information on the policyholder - name of the organization or full name. entrepreneur, Pension Fund registration number, tax identification number and checkpoint (if available).
2. Section 2 must reflect the reporting month and year for which the statement is provided.
3. In section 3, indicate the type of form - original (ref);
4. Section 4 includes information about the employee to whom the document is issued.

It is impossible to include information on other team members in the statement, as this will lead to the disclosure of personal data, and this is subject to disciplinary, administrative, and in some cases, criminal liability.

See what an extract from SZV-M looks like when an employee is dismissed:

The most common options for clarifying data using 1C

So, as will be clear later, there are many reasons for clarifying the information submitted to the pension, but the following are the most widely used:

1. The reporting form for September was not compiled taking into account layoffs that took place on the first day of this month. Even one business day indicates the need to add it to the report. It is in this option that a clarification is submitted reflecting information on the last name, INN and SNILS of the person who was fired. There is no need to list everyone again.
2. 2. The opposite situation, when we submitted information for the current month on a subordinate who was fired before it occurred, requires you to use the canceling clarification option. You resubmit only the erroneous position with all the necessary data on it. This situation also prohibits listing everyone, since the pension machine will reset such information for everyone. The subordinate may no longer work in the company, but receive some types of payments and deductions from them, and this is not the basis for filing a report on him.

1. Incorrectly submitted information specifically about a subordinate requires the use of additions to the report listing new correct data. Only the corrective item should be sent to the regulator, and not the entire list in a row.

Deadlines for submitting the SZV-M report

The reporting limit for SZV-M is the middle of the month following the reporting month, that is, the 15th day. Holidays and weekends move this deadline to the next working day. But you have the right to submit information earlier than the specified period; this is not prohibited by law. However, you must be completely sure that no changes in staffing will occur this month, which is very risky. The opposite situation threatens with penalties for inaccurately submitted information.

Each policyholder has the right to send this form to the pension for persons with whom an employment contract has been drawn up and for whom insurance payments are transferred. The reporting form is sent to the territorial body in which the company is registered.

The location of the report differs in different configurations. Therefore, it would not be amiss to dwell on this in more detail:

• The 8th version allows you to enter the working form thanks to two possible options. So, the first one is in the salary and personnel menu in the insurance contributions field. The second way is in 1C-Reporting in regulated reports. There, click on create a report. Select reporting for individuals here and you will see the required report there;
• version 7.7 has the same report name as everywhere else and is located in the personnel subsection at the very bottom of the list;
• In ZUP, the report is placed directly on the desktop in the Pension Fund tab.

Submission of information about labor activity to the Pension Fund of the Russian Federation (form SZV-TD) and to the employee (form STD-R)

The second reporting campaign for employers to submit information about their employees’ work activities to the Pension Fund has ended.
According to the Pension Fund of Russia, by mid-February more than half a million policyholders had sent to the Pension Fund HR information regarding almost five million employees. New features of “1C: Salaries and HR Management 8” (rev. 3). Work of the personnel department in the program. Interaction with the payroll team. Personnel activities and report SZV-TD in 1C: ZUP 8 (rev. 3)

Note that the term “electronic work books” does not exist in Russian legislation. The words “electronic work book” for the employer imply recording of work activities, including:

• interaction with the Pension Fund of the Russian Federation - submission of reports to the Pension Fund in the SZV-TD form;
• interaction with employees - submitting a report to them in the STD-R form.

The employer should follow the procedure in accordance with the legislation of the Russian Federation, taking into account the changes made to the Labor Code by Federal Law No. 439-FZ of December 16, 2019, Fig. 1.

Rice. 1. Accounting for the labor activity of employees in 2021

Interaction of the employer with the Pension Fund of the Russian Federation and submission of the SZV-TD

The interaction of the employer (organization, individual entrepreneur) with the Pension Fund of the Russian Federation in 2021 consists of the monthly submission of a report in the SZV-TD form for employees who had a personnel event from the list:

• submitting an application (about choosing an option for obtaining information about work activity);
• recruitment;
• transfer to another permanent job;
• dismissal;
• changing the name of the policyholder;
• establishment of a second profession, specialty, qualification;
• deprivation of the right to hold office by court verdict.

When sending a SZV-TD for an employee for the first time, the report should be supplemented with a record of the last personnel event as of 01/01/2020 for this policyholder (“historical record”).

The SZV-TD form and the electronic submission format were approved by Resolution of the Pension Fund of Russia Board dated December 25, 2019 No. 730p (valid from February 4, 2020).

The deadline for submitting a regulated report to the Pension Fund according to general rules is no later than the 15th day of the month following the month in which personnel activities were carried out; an application has been submitted to continue maintaining a work record book or to provide information about labor activity (clauses 2.4, 2.5 of Article 11 of Federal Law No. 27-FZ dated April 1, 1996 (hereinafter referred to as Law No. 27-FZ), clause 1.6 of the Filling Out Procedure form SZV-TD, approved by Resolution of the Pension Fund Board of December 25, 2019 No. 730p (hereinafter referred to as Resolution No. 730p)).

Currently, due to the spread of the new coronavirus infection, the SZV-TD report must be submitted to the Pension Fund of the Russian Federation in cases of hiring and dismissing a citizen no later than the working day following the day the relevant order is issued. This requirement allows for the need to submit the SZV-TD report multiple times within the same month.

The SZV-TD report is submitted electronically if the number of employees is 25 people or more (clause 2.6 of Article 11 of Law No. 27-FZ, clause 1.9 of the Procedure for filling out the SZV-TD form, approved by Resolution No. 730p).

Employer interaction with employees

The interaction of the employer with employees includes the following actions:

1. Notification of each employee against signature until June 30, 2020:

• on changes in labor legislation (in accordance with Federal Law dated December 16, 2019 No. 439-FZ) related to the generation of information about labor activity in electronic form;
• on the right to choose an option for obtaining information about work activity;
• about the need to confirm the choice by December 31, 2020 with an appropriate written statement:
• on the continuation of maintaining a work book in accordance with Article 66 of the Labor Code of the Russian Federation;
• on providing information about labor activity in accordance with Article 66.1 of the Labor Code of the Russian Federation.

2. Receiving applications from employees and registering them in the 1C: Salaries and Personnel Management 8 program, edition 3, for inclusion in the SZV-TD report.

3. Providing an extract from the work book in the STD-R form upon application and upon dismissal to employees who have chosen the option of obtaining information about labor activity in accordance with Article 66.1 of the Labor Code of the Russian Federation.

The STD-R form was approved by order of the Ministry of Labor of Russia dated January 20, 2020 No. 23n. The document was registered with the Ministry of Justice of Russia on February 21, 2020 (No. 57578), officially published on February 25, 2020, and entered into force on March 7, 2020.

Features of filling out the SZV-M form in 1C

It would not be amiss to describe the procedure for generating SZV-M by the user in the software and for this, pay attention to such events. First, check whether all your subordinates have SNILS, and those with whom you signed an employment contract should also have it. You can see such information at the end of the reporting month by asking the machine to generate a report based on personal data.

The absence of SNILS for a subordinate entails that it will not be included in the report, and, consequently, a distortion of the reporting information for the pension.

Next, you should double-check that all business transactions and information as of the date the report was generated are reflected in the registers. The process of generating the reporting form is as follows:

• Set the generation of a new report;
• Select the required parameter, namely the company when maintaining multi-component accounting of several companies and the timing of the generation of the reporting form;
• Click on the data filling command.

Upon completion of the above steps, the machine will automatically begin to enter the required information into the reporting form. In order to be able to maintain precise control over both the accuracy of information and the timing of its sending, the developers came up with such convenient commands as:

• seal;
• examination;
• unloading;
• sending to the pension authority (who has 1C-Reporting connected).

If you are sure that your report has been included in the pension account, then the developers recommend checking the box Accepted by the Pension Fund. It is thanks to this function that you can be sure that no one will correct your report. Thus, the machine offers you to use a fully automated accounting method for filling out a reporting form for a pension. You just need to update the software version if for some reason you have not done this before and the functionality was not available to you.

Accounting features

Having carefully studied the explanations to the report, we can conclude that you will need to indicate information on those people with whom the company has agreements with the following content:

• a civil contract under which work is performed or services are provided. This can easily include a contract or a paid (paid) service agreement;
• author's order agreement;
• agreement on the alienation of special unique rights to works of science, literature and art;
• labor contract;
• publishing license agreement;
• a license agreement granting the right to use works of science, literature and art.

It does not matter whether there were payments for labor within the framework of the above contracts and, as a consequence, the transfer of insurance premiums. The machine, through 1C reporting in the general report menu, by creating a form, allows you to create an automated form. You only need to apply the required report called information about insured persons, SZV-M, in the report types of the reporting folder for individuals. Next, enter the reporting period correctly and use the auto-fill functionality. You also have the right to record the information you entered from its possible modification after sending the report to the regulator.

Results

An extract from the SZV-M report is issued to employees monthly when the report is drawn up and submitted by the policyholder to the Pension Fund of Russia, when the employee submits documents for a pension and upon dismissal. It does not provide information for the entire state, but only for the person to whom it is provided. Otherwise, the rules for generating an extract do not differ from those used to create the report itself.

Sources:

• Federal Law No. 27-FZ dated 04/01/1996 (as amended on 04/01/2019) “On individual (personalized) accounting in the compulsory pension insurance system”
• Labor Code of the Russian Federation
• Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 No. 83p “On approval of the form “Information about insured persons””

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Who does not submit SZV-M to the Pension Fund of Russia

Any obligation for companies to submit reports for review by regulators also has exceptional possibilities. Thus, the following business entities are exempt from drawing up the form:

• farms without hired subordinates;
• Individual entrepreneurs, arbitration, private lawyers and notaries, since they pay contributions to the treasury exclusively on their own;
• employers of foreigners and stateless people temporarily staying in the country or engaged in remote work, for whom standard pension accounting rules do not apply;
• employers in relation to the military, employees of the law enforcement agencies of the Ministry of Internal Affairs and the FSB, since pension insurance does not apply to them, and other guarantees apply.