Regulatory framework
The SZV-STAZH form represents a relatively new format for reporting to the Pension Fund of Russia. It must be submitted to the Federal Tax Service every year. The reporting procedure submitted by policyholders – legal entities and individual entrepreneurs – has recently undergone changes. Today, this issue is being resolved by the Federal Tax and Duty Service, which accepts a single report in a new format .
But the funds managed to retain some of their powers, so they have recently introduced new reports. The updates are enshrined in Resolution of the Board of the Pension Fund of the Russian Federation No. 507p dated December 6, 2021. In accordance with them, policyholders undertake to provide the following forms:
- SZV-STAZH (information about the insurance experience of citizens working at the enterprise);
- EDV-1 (information about the policyholder transferred to the Pension Fund of the Russian Federation for the purpose of conducting personalized accounting operations);
- SZV-KORR (data on updating personal account information);
- SZV-ISH (information about earnings, amount of payments and other remuneration).
The SZV-STAZH form is the main one, so it requires detailed consideration.
Fine for SZV-STAZH supplementary 2021
In accordance with Federal Law No. 27-FZ of 04/01/1996, SZV-STAZH includes the data of employees, as well as persons who are paid remuneration on the basis of GPC/GPD agreements and others, if they were acted upon or concluded with them during the reporting period employment agreements were terminated. In practice, there are cases when an accountant or other person responsible for drawing up a report does not include in it employees working on the basis of civil contracts or other agreements.
After discovering the error, the Pension Fund will issue a fine to the policyholder. Its amount is 500.00 rubles for each insured person. To correct such an error, the policyholder must submit to the Pension Fund a supplementary form SZV-STAZH. In it, indicate the employee’s data that was missing in the original report form.
A fine can be avoided if the supplementary SZV-STAZH form is submitted before the Pension Fund discovers the error. The legislation has approved the rule that the policyholder has the right to supplement and correct personalized accounting information.
Responsibility measures
Relatively recently, policyholders began to report to the Pension Fund about their length of service by submitting the SZV-STAZH form. For erroneous data in the information provided, ignoring deadlines, or failure to provide a document, the law provides for penalties, the amounts of which will be discussed further.
Failure to submit the form in 2021
In paragraph 2 of Art. 11 Federal Law No. 27 of April 1, 1996 states that the employer must report to the Pension Fund by March 1 . This is the deadline when you need to provide information about the length of service gained by employees in the past year. Despite the fact that some branches of this organization have developed their own schedules for receiving information (before the due date), the fund has the right to charge fines only if the information was not submitted before March 1 (inclusive) .
The official websites of regional branches of the Pension Fund of the Russian Federation began to post information about individual schedules for submitting annual reports. The deadlines that are present in them differ from the time frames prescribed in the law.
The amount of fines imposed for ignoring the reporting requirement depends on the number of insured persons about whom information must be submitted. For each individual employed, you will have to pay 500 rubles, which is prescribed in Part 3 of Art. 17 Federal Law No. 27.
Providing Incorrect Data
Indication of false information that contradicts reality also implies the accrual of fines. It will also be impossible to avoid punishment if the employer makes an accidental mistake. The penalty amount will be 500 rubles for each individual in respect of whom incomplete or incorrect information is found.
In a number of situations, officials will also be forced to pay the amount of the penalty, as specified in Art. 15.33.2 Code of Administrative Offenses of the Russian Federation. However, there is a range of fines for them, amounting to 300-500 rubles .
Punishment will also follow if the format of the reporting provided is not followed. If the number of employees of the institution exceeds 25 people, the report is submitted using electronic channels. Ignoring this rule results in a fine in an amount equal to 1000 rubles.
To avoid such fines, it is recommended to report on the documents in advance, so that there is time to correct the information provided if fund employees discover erroneous or missing data.
Failure to issue the SZV-STAZH form to employees
The company that is the insurer is obliged to provide information about the length of service to employees who quit on the last day of work, which is prescribed in Part 4 of Art. 11 Federal Law No. 27. And this does not depend on whether the employee asks to show him a document or not.
Along with this, if the retiring specialist retires, it is required to send the data to the Pension Fund of the Russian Federation 3 days from the date of the employee’s request, as stated in Part 2 of Art. 11 Federal Law No. 27.
If the data was not presented to the employee and was not sent to the fund, the policyholder will be forced to pay a fine in accordance with the provisions of Art. 5.27 Code of Administrative Offenses of the Russian Federation. The amount in this case depends on several factors:
- the number of times the offense is committed;
- person who is subject to a penalty.
Thus, organizations that are policyholders pay 30,000 - 50,000 rubles in case of a primary violation, and in case of repeated non-compliance with the law - 50,000 - 70,000 rubles. Pension Fund officials are sometimes given a warning. However, in a number of situations they are given a fine of 1,000 - 5,000 or 10,000 - 20,000 rubles. depending on the time the violation was committed. Another penalty is a ban on doing business for a period of 1-3 years.
Late delivery deadline
The SZV-STAGE form contains detailed information about the insurance length of employees who were active and terminated. It also includes information about the persons with whom contracts were concluded. In Art. 11 Federal Law No. 27 states that the deadline for submitting the report is March 1 of the year following the reporting period. If you miss it, the employer will be forced to pay fines, the amount of which depends on the number of employees.
Penalty for SZV-STAZH: late submission 2021
SZV-STAZH is submitted annually before March 1. The reporting period is the previous year. That is, for 2021 the form is submitted until 03/01/2021. There are exceptions. When liquidating a legal entity, the report is provided within a month from the date of approval of the interim liquidation balance sheet. In case of bankruptcy - until the bankruptcy trustee’s report is submitted to the arbitration court. In case of reorganization by separation - within a month from the date of approval of the transfer balance. In case of reorganization by merger - until an entry about the reorganization is made in the Unified State Register of Legal Entities. Lawyers and notaries upon termination of status must submit a report on the day the application for deregistration is submitted.
Types of administrative responsibility for SZV-STAZH:
- for violation of the procedure for submitting a report (Article 17 No. 27-FZ of 04/01/1996) - 1000.00 rubles;
- for violation of the procedure and deadlines for providing information (Article 15.33.2 of the Administrative Code) - 300.00 - 500.00 rubles;
- for failure to comply with the deadlines for submitting a report - 500.00 rubles for each insured person.
The fine can be appealed in court. In the application, indicate mitigating circumstances. As a rule, arbitrators take the side of policyholders, reducing the amount of the fine.
How to transfer a copy correctly
In a number of situations, the Pension Fund offers legal entities and officials personal deadlines for submitting reporting documentation . This approach helps reduce the load on reception points during the period when legal entities begin to bring filled out forms en masse.
Traditionally, such situations arise in the last days before reporting deadlines. Institutions have the right to ignore them and report on a general basis until March 1 without the need to subsequently pay fines .
Filling out this form is the responsibility of all persons with whom an enterprise or individual entrepreneur has employment or civil law contracts. It is also noteworthy that the Pension Fund of the Russian Federation expects reporting for those persons who are insured and do not officially work. Information on them is provided by the Employment Center of the Russian Federation.
Do I need to pass zero SZV-STANH?
There are employers who do not have labor relations with individuals, they do not enter into GPC agreements and they do not have movements on current accounts. But it will not be possible to submit a zero report in all these cases.
Firstly, it will simply not be accepted, because it will not pass format and logical control.
Secondly, even if over the past year the organization did not make any payments to individuals, but employment contracts or civil employment contracts were concluded with them, then the experience report must be filled out and submitted in any case.
Thirdly, even if no agreements were concluded with employees, any company has a founder. If a contract for the provision of services has been concluded with him, it must be included in the report. However, if there is no agreement with the founder, discrepancies arise in the legislation. To avoid problems, we recommend that you still include in the report the founder, with whom the agreement is not drawn up in writing.
What information is indicated?
One page of the document must contain the following details :
- FULL NAME;
- SNILS;
- working conditions code;
- code of grounds for early retirement;
- duration of performance of labor duties at the enterprise.
Each form must be completed by one employee only.
Next, it is certified by the signature of the originator. Certification is carried out by hand or in electronic format. The color used to design the document can be any color, but not green or red. In practice, it is unacceptable to make mistakes and make corrections. The new reporting form can be submitted in electronic format.
In order to correctly fill out the document, it is necessary to enter the following information about the insured person:
- salary and other income information;
- information about benefits provided to employees;
- materials on insurance premiums;
- data on the period of the citizen’s labor activity, including corrective information.
Deadlines for submitting SZV-STAZH
According to clause 2 of Article 11 of Law No. 27-FZ, SZV-STAZH is submitted annually. The deadline for submitting information is set at March 1 of the year following the reporting year . That is, for the first time, you will have to report using the new form for 2021 before March 1, 2018.
But there are exceptions here. SZV-STAZH will have to be passed early if:
- the company is liquidated or the individual entrepreneur ceases its activities before the end of the year;
- the employee (contractor) retires.
In the first case, the policyholder submits to the Pension Fund the form SZV-STAZH for the period from the beginning of the year until the date of liquidation of the legal entity (termination of the activities of the individual entrepreneur). He is given a month for this, starting from the day the interim liquidation balance sheet is approved (the decision is made to terminate activities as an individual entrepreneur) (Clause 3, Article 11 of Law No. 27-FZ).
In the second case, the policyholder submits to the Pension Fund the form SZV-STAZH with the type “appointment of pension” within 3 calendar days from the day when the “physicist” announced his retirement (paragraph 12, paragraph 2, article 11 of Law No. 27- Federal Law). If he does not quit, but continues to work, then at the end of the year, a working pensioner in the usual manner submits an SZV-STAZH with the “initial” type.
Note! On the day of dismissal (to the contractor on the day of termination of the GPC contract), the insurer must provide information about his insurance experience in the form SZV-STAZH. This obligation is provided for in paragraph 2, paragraph 4, article 11 of Law No. 27-FZ. But this information is submitted to the Pension Fund only at the end of the year. There is no need to submit anything ahead of time.
Changes in 2021
Representatives of the Government of the Russian Federation developed and approved a new form of this form for 2021, so there have been some changes in the structure of the document.
- Props "page" has been completely eliminated, so specifying the page number value is no longer required.
- There is no need to duplicate the TIN, checkpoint, or registration number.
The changes also affected the rules for drawing up the document.
- Column 8 does not need to be filled out if column 11 contains the code value DETIPRL.
- The list of persons for whom reports are submitted has been expanded. Additionally, changes were made to clause 1.5. The heads of enterprises, who were the only participants, were included in the form.
- Adjustments were also made to the procedure by which the report is filled out by the Employment Center. Currently in gr. 14 the indication “BEZR” is required.
