Mandatory reports to the Pension Fund of Russia
Key changes in terms of insurance coverage for citizens, which were carried out back in 2021, significantly reduced the composition of the forms required to be submitted to the Pension Fund of the Russian Federation. Now policyholders fill out only two mandatory reports - SZV-M and SZV-STAZH.
In addition to mandatory reporting, representatives of the Pension Fund have the right to request other information. For example, information about the insurance experience of specialists for past periods. The forms and deadlines for providing such data are usually reflected in a written request for information.
Russian organizations are subject to significant fines for failure to submit mandatory forms. Thus, for untimely submission of SZV-M, Pension Fund employees will fine the company 500 rubles. And not for the entire report, but for each insured person, which must be reflected in this form. That is, if there are 10 people in the company, you will have to pay 5,000 rubles for late SZV-M.
The form is monthly, so if the deadlines are violated several times, the amount of penalties becomes increasingly significant. Many companies, fearing fines, do not take risks and submit zero reports to the Pension Fund in 2021. To figure out whether it is worth sending zero reports, let us recall the conditions for filling them out.
How to fill out zero reporting from the Pension Fund of Russia
Any legal entity or enterprise, regardless of its form of ownership or type of taxation, has certain rights and obligations. One of the main obligations to the state is the timely submission of relevant documents and reports to state control bodies. If an enterprise does not receive the required income during the reporting period, this does not relieve it from fulfilling this obligation.
If for some reason the enterprise did not conduct business activities for the specified period, but is still listed as an employer, then zero reporting is submitted to the Pension Fund of the Russian Federation.
When filling out the zero reporting form for submission to the Pension Fund, you must indicate the exact number of insured persons. Most often, this is one director of the company, if there is no activity. You also need to fill in the name of your organization, the period for which you created the report, and the address of the company. RSV-1 must be filled out in two copies. One of them will remain with you with the seal of the Pension Fund. If you decide to send the report by mail, then you keep one completed report for yourself, and instead of the Pension Fund stamp, keep the receipt from the post office.
Zero reporting to the Pension Fund must be submitted every month before the 15th. For example, a completed form is submitted before:
- May 15,
- August 15,
- 15th of November,
- February, 15.
Note 1
In addition to the Pension Fund, you should remember about reporting to statistical authorities, tax authorities and the social insurance fund.
SZV-M
The obligation to submit a monthly form is assigned to legal entities, individual entrepreneurs and representatives of private practice (lawyers, lawyers, notaries, detectives) who use hired labor in their activities.
That is, if the company has at least one employee with whom an employment contract or a civil law contract has been concluded, then the SZV-M must be taken. Moreover, the position of this employee does not matter. This clause directly applies to directors and management companies.
The reporting form includes information about the insured persons with whom employment contracts or civil servants' agreements were concluded during the reporting period. Even if in the current month there is no obligation to calculate and pay insurance premiums for such employees, SZV-M will have to be submitted. For example, if employees went on a long vacation at their own expense, then you need to account for them.
IMPORTANT!
If the report contains information about the insured person with an error, then a fine of 500 rubles will also be issued for such an oversight. A similar punishment is provided for each specialist who was simply forgotten to be indicated in the reporting form.
We talked in more detail about the rules for drawing up the form in a separate material, “SZV-M reporting: step-by-step instructions for filling out.”
When do you need to take the SZV-TD?
The SZV-TD form is filled out by employers taking into account the filling procedure given in Resolution No. 730p. It is mandatory to fill in the report with the information of the employer, employee, reporting period, the signature of the manager (with transcript), date and, if any, stamp. Filling out the remaining lines depends on the presence of a corresponding personnel event in the reporting month.
The Law on Accounting No. 27-FZ of 04/01/1996 obliges the submission of SZV-M information in the following cases (clause 2.4 of Article 11 of Law No. 27-FZ):
- recruitment,
- dismissal,
- transfer to another job (permanent);
- submission by the employee of an application to continue maintaining a “paper” work book or to switch to electronic information (the date of its submission is indicated in the report).
In addition, it is necessary to submit a SZV-TD in the event that an employee is assigned a qualification, a new specialty, profession, when he is prohibited from holding a certain position (by a court verdict), as well as when the employer is renamed (clauses 2.5.3, 2.8 of the Filling Out Procedure).
When specifying any information from the above list, the report will not be zero. Even if it only reflects the date of filing the application for a work book, it is still a fully completed SZV-TD.
The completed report should be submitted to the territorial office of the Pension Fund no later than the 15th day of the month following the month in which at least one of the listed personnel events occurred, and in the case of hiring and dismissal, a special deadline applies - no later than the next working day after the date of issue of the relevant order .
Zero SZV-M
To avoid penalties, prepare zero reporting to the Pension Fund in form SZV-M. Moreover, this will have to be done in the following cases:
- The activities of an individual entrepreneur or company have been suspended.
- The activity is seasonal, the “dead” season has begun.
- The company has no employees, only the director.
- An employment contract has not been concluded with the sole director.
- There are no accruals in favor of employees.
- Other cases provided for by law.
For information on how to correctly draw up a report and in what situations this must be done, read the special material “In what cases is a “zero” SZV-M drawn up and submitted.”
Resources for submitting zero reporting to the Pension Fund
If time is limited and you do not have time to fill out the necessary data and prepare lists for zero reporting, then you can use one of the specialized computer resources. Such services perform work on the report for a low price and are in demand in such situations. In order for the resource to create a report, the entrepreneur needs to fill in the basic details and codes of the organization, and then the program itself will create a zero reporting of the Pension Fund of the Russian Federation and send the finished task to the email of the individual entrepreneur or his organization.
You should also choose the form of the enterprise - a legal entity or an individual entrepreneur, because there are certain differences between the forms. The cost of such assistance is quite reasonable and you can pay for it in any convenient way.
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Such resources will be especially beneficial for young companies that do not have the services of an accountant. Instead of studying all aspects of creating reports, it is easier for an entrepreneur to pay for finished work.
Zero SZV-EXPERIENCE: to pass or not
A different procedure is provided for the annual form SZV-STAZH. The form itself does not provide for the submission of empty “zero” fields. Therefore, there is no need to provide zero SZV-STAGE to the Pension Fund. Read more about the rules for submission: “We fill out and submit the SZV-STAZH form to the Pension Fund of the Russian Federation.”
Please note that this conclusion can be made after analyzing the electronic format of the form. For example, if the tabular part of the report is not filled out (there will be no records about the insured persons), then the report will not pass logical control. This means that providing a “blank” form does not make any sense.
What is the difference between zero reporting under different forms of taxation?
Individual entrepreneurs have the most questions and problems in submitting zero reporting to the Pension Fund. This is due to the fact that the reporting procedure for this form of activity directly depends on the type of taxation.
If we take a closer look at enterprises that operate under a simplified form of taxation, we can understand that there is no need to make advance payments, since there is no tax base. If the company's expenses turn out to be an order of magnitude higher than its income, then the tax amount should be 1% of the total income.
Late submission or failure to submit zero reports entails penalties for the enterprise in accordance with the criminal code.
A fine may also be applicable if there is no explanatory letter stating that the enterprise is not operating for a given period for any reason.
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Zero reporting to the Pension Fund
Zero reporting to the Pension Fund of the Russian Federation is an obligation to provide standardized forms on time, even in the absence of reporting data. That is, if there are no indicators in the activity to be reflected in the reporting documents, then the company’s obligation to submit a report still remains. In this article we will talk about the features of submitting zero reports to the Russian Pension Fund. Key changes in terms of insurance coverage for citizens, which were carried out back in 2021, significantly reduced the composition of the forms required to be submitted to the Pension Fund of the Russian Federation. Now policyholders fill out only two mandatory reports - SZV-M and SZV-STAZH. In addition to mandatory reporting, representatives of the Pension Fund have the right to request other information. For example, information about the insurance experience of specialists for past periods. The forms and deadlines for providing such data are usually reflected in a written request for information. Russian organizations are subject to significant fines for failure to submit mandatory forms. Thus, for untimely submission of SZV-M, Pension Fund employees will fine the company 500 rubles. And not for the entire report, but for each insured person, which must be reflected in this form. That is, if there are 10 people in the company, you will have to pay 5,000 rubles for late SZV-M. The form is monthly, so if you violate the deadlines several times, the amount of penalties becomes increasingly significant. Many companies, fearing fines, do not take risks and submit zero reports to the Pension Fund in 2021. To figure out whether it is worth sending zero reports, let us recall the conditions for filling them out. The obligation to submit a monthly form is assigned to legal entities, individual entrepreneurs and representatives of private practice (lawyers, lawyers, notaries, detectives) who use hired labor in their activities. That is, if the company has at least one employee with whom an employment contract or a civil law contract has been concluded, then the SZV-M must be taken. Moreover, the position of this employee does not matter. This clause directly applies to directors and management companies. The reporting form includes information about the insured persons with whom employment contracts or civil servants' agreements were concluded during the reporting period. Even if in the current month there is no obligation to calculate and pay insurance premiums for such employees, SZV-M will have to be submitted. For example, if employees went on a long vacation at their own expense, then you need to account for them. We talked in more detail about the rules for drawing up the form in a separate material, “SZV-M reporting: step-by-step instructions for filling out.” To avoid penalties, prepare zero reporting to the Pension Fund in form SZV-M. Moreover, this will have to be done in the following cases: A different procedure is provided for the annual SZV-STAZH form. The form itself does not provide for the submission of empty “zero” fields. Therefore, there is no need to provide zero SZV-STAGE to the Pension Fund. Read more about the rules for submission: “We fill out and submit the SZV-STAZH form to the Pension Fund of the Russian Federation.” Please note that this conclusion can be made after analyzing the electronic format of the form. For example, if the tabular part of the report is not filled out (there will be no records about the insured persons), then the report will not pass logical control. This means that providing a “blank” form does not make any sense.
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