Possible errors when filling out SZV-M and how to eliminate them

General information about submitting the SZV-M form

Since the indexation of pensions of working pensioners was cancelled, the Pension Fund has needed to regularly update information about employees working at enterprises. It was decided to obtain information of interest to the Pension Fund by imposing an obligation on policyholders to submit a monthly report in the SZV-M form. If a legal entity or individual entrepreneur has insured persons at the enterprise, from whose remuneration insurance premiums are paid as part of compulsory pension insurance, an SZV-M must be submitted for these persons.

Important!

The SZV-M report must include information about the sole founder (manager) of the operating company as the sole executive body. The fact that he does not have a salary does not affect this obligation, nor does the lack of a properly executed employment contract.

In the SZV-M form, policyholders must indicate the number of the compulsory pension insurance certificate (SNILS), last name, first name, patronymic and TIN (if known) of each insured person

:

• full-time employees employed on the basis of an employment contract;
• remote employees with employment contracts;
• officially employed part-time workers;
• performers under civil contracts (the subject of which is the provision of services or performance of work).

Frequent mistakes when passing SZV-M

In block 4 of this form, it is necessary to list all the company’s employees with whom employment contracts or GPC agreements were in force in the reporting month (only for those GPC agreements from which insurance premiums were calculated). You need to include even those employees who were fired on the 1st day of the month or hired on its last day.

SZV-M must also be issued to the resigning employee.

Read about what points in this regard deserve attention in the publication “The month is over, the employee quits, the SZV-M has not yet been handed over - what to do?”

How to fill out the SZV-M form correctly

The SZV-M form consists of 4 sections:

“SZV-M error 50”: what does this entry mean

If the company received a negative inspection report after sending the electronic report, it is necessary to retake the form again, correcting any inaccuracies.

Digital codes of detected errors are given in the order of the Board of the Pension Fund of the Russian Federation dated December 7, 2016 No. 1077p.

Code 50 means an error whose report cannot be accepted by the fund. For example:

1. The file has an incorrect structure.

The submitted file must be filled out correctly in XML document format with the following structure:

PFR__SZV-M__.xml,

where: Reg. number - the number under which the policyholder is registered as a payer of insurance premiums.

PFR TO code - code of the territorial body of the PFR to which the file is sent (indicated according to the classifier of territorial bodies of the PFR).

The date the file was created is the date in the YYYYMMDD format.

GUID is a globally unique identifier that reflects the uniqueness of an electronic document. The GUID value must be identical to the document GUID value. For example: PFR_034-012-008689_034012_SZV-M_20151121_2d2b5a89-157c-44e8-a2a0-639b7ce30a69.xml.

2. An incorrect electronic signature was provided.

3. The TIN of the reporting company is indicated incorrectly.

4. A file with the “Ex” type has been sent, and the primary file for the reporting month has already been submitted.

Read about the consequences of incorrectly indicating the reporting period in the material “Error in the period - is the fine for SZV-M legal?”

How to submit a report using the SZV-M form

Important!

Companies that submit reports for 25 or more insured persons are required to report electronically. In this case, the document in electronic form must be signed with an enhanced qualified electronic signature.

The Board of the Pension Fund provides policyholders with several options regarding filing SZV-M, so that everyone can choose the most convenient option for themselves and avoid delays in reporting. Form SZV-M can be submitted to the Pension Fund:

1. In electronic form using public information and telecommunication networks (including the Internet), including the “personal account”, the Unified Portal and the official website of the Russian Pension Fund.
2. On paper (can be delivered in person or sent by mail).
3. Through MFCs (multifunctional centers).

In what cases will the SZV-M report be sent to the policyholder for revision?

If the Pension Fund returned the form for revision, it means that the policyholder made errors in the information on the insured persons. In such a situation, it will be necessary to submit an additional form SZV-M indicating only those employees for whom false information was initially provided. Errors may be the following:

• the employee’s last name, first name and/or patronymic is missing;
• SNILS and the employee’s full name do not match;
• “0” was put in place of the TIN, since the policyholder did not have information about the employee’s TIN.

How to fix them

The cost of each error in the report is 500 rubles. Therefore, for companies with large staff, the amount can be impressive. You can correct inaccuracies yourself only if they were discovered and corrected with a new report before the deadline. But when the reporting period has passed, corrections can only be official. And here there are two options:

• In case of non-fatal errors (code 30, 400), the submitted SZV-M is accepted, but an additional report is submitted for inaccurate positions.
• If the errors are serious (code 50), the form is rejected and needs to be replaced.

For the technical implementation of this procedure, three types of SZV-M forms with different codes have been developed. This:

1. Initial (iskhd) – for the initial submission of the report.
2. Supplementary (additional) – to supplement the report in case of minor errors, or to resubmit it if the original report was rejected.
3. Canceling (cancel) – to cancel a report submitted with errors.

Legislative acts on the topic

If you forgot to indicate one employee

Such errors may occur due to:

• The employee was fired on the 1st and therefore was let go.
• The employee began working on the last day of the month.
• The employee has not worked for a long time, but is not fired, for example, due to maternity leave.
• Just an oversight.

In all these cases, you should do this:

• Draw up an additional SZV-M report, including in section 4 only data on the missed employee.
• In section 3, indicate the type of form “additional”.
• Send the form to PF.

Common mistakes

Error:

The policyholder considered that he could not avoid a fine for an error in SZV-M, since the Pension Fund of Russia had already received a notification about the error.

A comment:

After receiving notification of an error in the SZV-M form, the policyholder has 5 working days to submit clarifying information. If he meets the deadline, there will be no fine.

Error:

The policyholder did not submit a SZV-M for the sole founder-manager, since the company is not operating and the director does not receive a salary.

A comment:

Even if the director has no salary and the company does not operate, a report in the SZV-M form must be submitted if an employment contract has been concluded with the director.

What has changed in the rules for SZV-M

The unified form of monthly pension reporting in the SZV-M form is familiar to all accountants, without exception. This report has been submitted to the Pension Fund of the Russian Federation for more than two years. However, as of October 1, 2018, officials approved a number of innovations in the procedure for preparing and submitting pension reporting.

The key change is that the procedure for submitting reporting information to the Pension Fund has been adjusted. Now the report is considered submitted if an official notification is received from the Pension Fund of Russia about its acceptance. That is, if the organization submitted the report on time (by the 15th day of the month following the reporting month), but the notification was not received, then the SZV-M is considered not submitted. In this case, the institution faces a fine of 500 rubles for each insured person in an unaccepted reporting form.

Another important innovation: the Russian Ministry of Labor resolved disputes that lasted several years. In Letter No. 17-4/10/B-1846 dated March 16, 2018, officials approved that information on the sole founder of the company must be submitted to the Pension Fund. That is, if the organization does not have employees, and there is only one general director, who is the sole founder, then information must be submitted to him.

Let us recall that the current procedure, approved by Order of the Ministry of Labor dated December 21, 2016 No. 766n, was adjusted by Order of the Ministry of Labor of Russia dated June 14, 2018 No. 385n. The changes come into force on 10/01/2018.

Answers to common questions about how to correct errors in SZV-M without penalties

Question #1:

In SZV-M, how can errors be corrected without penalties if the policyholder realizes that he completely incorrectly filled out all the reports for employees and managed to send them to the Pension Fund?

Answer:

A cancellation form must be submitted, which completely cancels the previously incorrectly submitted employee information for the payroll month. After this, you need to submit clarifying information to the Pension Fund. This must be done as soon as possible, since after the error notification arrives, there will be only 5 working days to correct the situation.

What happens if you send corrections before notifying the Pension Fund

So, there are two ways to correct an error in reporting:

• on its own initiative, that is, when the institution independently identified an inaccuracy and sent corrective information to the Pension Fund;
• or the error was identified by the Pension Fund, then the inaccuracy must be corrected within 5 business days from the date of receipt of the notification from the Pension Fund.

IMPORTANT! The “5 working days” rule now applies only to those errors pointed out by regulatory authorities. It will not be possible to correct other defects. There will be penalties for “newly discovered” errors.

How to act before notifying the Pension Fund of the Russian Federation about an error in SZV-M? Self-identified inaccuracies can be corrected without a fine only if two conditions are met: the report with the error was submitted in a timely manner and accepted by the Pension Fund, and the organization independently sent corrective information to the Pension Fund of the Russian Federation before notification.

If you forgot an employee, you can avoid a fine only if you submit an additional report form before the 15th. If you do this later, you cannot avoid a fine.

Advice: generate and submit reports in the SZV-M form before the due date (15th day of the month following the reporting month). This way, the organization will have more time to correct inaccuracies and errors without applying penalties.