Methods for correcting information in the SZV-TD form in 1C: Accounting

Form type

The information form can be submitted with three types:

1. The initial one is the form that is submitted by the enterprise to its employees for the first time. In the document itself it is designated “Ikhd”;
2. Additional - submitted only if you want to add information about an employee (perhaps you mistakenly forgot to indicate information about him in the original form). In the document, this form will have o;
3. Cancellation - a form that is used to cancel incorrectly submitted information. The type of this form will be indicated in the report as “Cancel”.

Example 1.

Rosa LLC submits information for February 2021 for all its employees on March 10. In such a situation, the LLC accountant will put an o on the report.

Example 2.

Rosa LLC submitted information for February 2021 to the Pension Fund for employees on March 10, 2021. After submitting the report, the accountant found out that in SZV-M he forgot to indicate a new employee who started working on February 28, 2021. In this case, the accountant submits information with the “Additional” (supplementary) form type.

Example 3.

Rose LLC filed its February 2021 report in March 2021. Two days after filing, the accountant discovered that she had forgotten to exclude from the information an employee who was fired on January 31, 2021 and did not work a single day in February. In this case, the accountant must submit information with the “Cancel” type for this employee.

Cancellation form SZV-M - how to fill out

Filling out the SZV-M cancellation form has two features compared to the original one:

• in paragraph 3, instead of the code “ref”, “cancel” is indicated;
• the main table of the report (clause 4) contains information only on those persons whose data is removed from the original form; if this data is shown with an error in the original report, then it should be entered with the same error in the canceling form.

For other report parameters, the same filling procedure applies as for the original form:

• clause 1 reflects the data of the reporting entity (PFR registration number, name, INN, KPP);
• clause 2 contains the month and year corresponding to the reporting period to which the corrections relate;
• for clause 3, the requirement to enter the form type code remains mandatory;
• in clause 4 all data related to the employee, information about whom is to be deleted from the original report, is entered;
• the report is signed by an authorized person, indicating the date of completion and, if available and necessary, a seal.

Example of filling out a canceling SZV-M

How to apply

It is not very difficult to fill out the SZV form. It consists of two sections - one with data on the enterprise, the second - in the form of a table that lists data on employees, specifically full name, SNILS and taxpayer number. Let's look at how to fill out the report:

1. Details of the company that submits the report - name, TIN, registration number in the pension, checkpoint of the organization (if the information is submitted by an entrepreneur, then he must leave the checkpoint field empty);
2. The period for which information is submitted has a numerical expression (the number indicates the number of the month for which the report is submitted);
3. Report type - here the short designation is given: canceling, supplementing or initial form.
4. Direct information about employees - their tax identification number, personal pension account number and full name;
5. Information about the head of the enterprise - his position, surname and initials, signature;
6. The report is certified with the seal of the enterprise, and if the document is submitted by an individual entrepreneur, the seal may be missing.

The form itself can be downloaded here:

Form SZV-M

Form SZV-M - report description

SZV-M is a monthly report on insured persons, which was introduced as part of personalized registration of citizens. Its form was approved by the Board of the Pension Fund of Russia - Resolution No. 83p dated 02/01/2016. The electronic format of information and the procedure for providing it are described in another Resolution - No. 1077p dated December 7, 2016.

The reporting procedure is regulated by Law No. 27-FZ of April 1, 1996.

In 2021, a new form SZV-M was not developed while the previous form and reporting procedure are in effect. Let us remind you that since October 2018, updated, more stringent rules for filing adjustments have been in effect.

Many people are interested in whether there is a decoding for the name SZV-M, what is it - an abbreviation or just a designation? There are options “Information about the insured (incoming)” and “Information about earnings (incoming)”. But all these are nothing more than versions.

In fact, SZV-M is just a symbol for a report, and there is no point in looking for a special meaning in the letters. The main thing is to submit it correctly and on time.

Who rents

All employers who have insured employees must submit the SZV-M certificate. This category includes:

• Legal entity, including divisions and individual entrepreneurs.
• Foreign companies operating in the Russian Federation.
• Individuals conducting economic activities (notaries, lawyers, private detectives).

The main sign for including an employee in the report is the deduction of insurance premiums for it. Insured persons in these reports are considered to be:

• Employees with whom an employment contract has been concluded.
• Executors under a civil contract (CLA).
• Journalists and authors with whom relevant agreements have been concluded.

Owners of intellectual property who transfer it under a license agreement or contract for the alienation of rights.

If during the reporting period the company had employees with the listed forms of interaction, a report should be submitted, even if no business activity was carried out. If the director is the only employee of the company, he must submit a report for himself.

Please note: There are clarifications regarding the employees on the GPD. The report should only include those who are eligible for premium payments. There are other nuances.

What information does the SZV-M sample fill out contain?

The form consists of four sections. For each, explanations on how to fill out are provided.

• Section 1 - information about the policyholder. Here you should write down: the short name of the enterprise or individual entrepreneur (individuals write their full name), registration number in the Pension Fund of the Russian Federation, as well as INN and KPP codes.
• Section 2 - reporting period. You must specify the month and year. Months are marked with codes from 01 to 12. For example, in a report for November 2021, you should enter “11” in the reporting period field and 2021 in the calendar year field.
• Section 3 - form type. If the report is submitted for the first time, the form is always the original one (code “source”). If you need to supplement the report, submit an additional form “additional”. To remove redundant data from the report, submit o.
• Section 4 - information about insured persons. For each employee insured by you, please indicate: full name, SNILS, INN, if you have one.

If you submit it on paper, certify the report with the signature of your manager. Electronic data transfer is possible only using DCP.

Submission form

Russian document flow is rapidly digitizing, and reports to the Pension Fund are no exception.

• If the SZV-M lists 25 or more employees, it should be submitted digitally - through an electronic document management system.
• If there are 24 or fewer insured people, you can report the old fashioned way, on a paper form - in person to the Pension Fund or by letter with a list of the contents and notification of receipt.

Where to submit SZV-M

Most policyholders report to the Pension Fund branch at their place of registration. Difficulties may arise for personnel officers of branches and other separate departments. Where should they report: at the place of their own registration or at the same place as the parent company?

• Subdivisions that have their own current (personal) account report to their place of registration
• At the place of registration of the parent company, reports are submitted by divisions that do not have at least one: a personal account or payroll. Only information about department employees should be entered on the form.

Submission methods

There are several ways to submit this report:

• On paper during a personal visit of the director of an enterprise or an individual entrepreneur to the Pension Fund (the report can also be submitted by power of attorney, which must be presented to an employee of the Pension Fund);
• On paper, sent by mail (in this case, you need to make an inventory of the attachment so that you have one copy left and the inventory as confirmation that you sent the report);
• Electronically - by signing a document with an electronic digital signature.

Important ! There is a single deadline for all filing methods - until the 15th day of the month following the reporting month.

Addendum SZV-M

According to the resolution of the Board of the Pension Fund of Russia dated 01.02.2016 No. 83p, which approved the SZV-M form “Information on insured persons”, in its paragraph (section) 3 it is necessary to indicate the code that corresponds to its type.

So, “additional” means that it is a complementary form. It is submitted in order to supplement the information previously accepted by the Pension Fund about insured persons for a given reporting period (month).

There are no other rules governing the delivery of the supplementary SZV-M. This is also why numerous disputes arose between policyholders and the Pension Fund.

The situation for all employers is approximately the same. The first form SZV-M was submitted on time. After some time, the employer finds the “forgotten” employees and submits a supplementary report. But the Pension Fund of the Russian Federation believes that the reports regarding these employees were submitted untimely.

Where is the cancellation sign in SZV-TD

The employer report form SZV-TD entitled “Information on the work activity of a registered person” for submission to the Pension Fund was approved by Resolution of the Pension Fund Board of December 25, 2019 No. 730p (hereinafter referred to as Resolution No. 730p), and the procedure for filling it out is Appendix 2.

If the employer previously submitted incorrect information about the employee’s work activity, the last column 10 “Indication of cancellation of the recording of information on admission, transfer, dismissal” is intended to indicate the cancellation of the personnel event:

Deadline for completion of SZV-M in 2021

Information about insured persons must be submitted monthly, no later than the 15th day of the month following the reporting month. In this case, the “principle of transfers” applies - if the last date for submitting data falls on a weekend, the deadline is moved forward to the next working day.

Here's what the reporting schedule looks like for 2021:

The fine for SZV-M can be challenged even after notification from the Pension Fund of the error

The Pension Fund of Russia identified a discrepancy between the SZV-M and ERSV delivered by the company. The company was sent a notification, as a result of which the company submitted an updated SZV-M form (several new employees were not taken into account in the SZV-M).

The Pension Fund of Russia drew up a report on incomplete provision of information and imposed a fine on the company, which the company did not pay. It is interesting that in this case the PFR inspectors went to court in order to collect a fine.

However, the judges of the first instance decided that the company identified and corrected the error on its own, since the notification from the Pension Fund of Russia inspectors only indicated the inconsistency between the two reports. Therefore, the judges considered, the company had the right to correct such an error without a fine.

Legislative basis for submitting information using the SZV-TD form

In accordance with the Resolution of the Board of the Pension Fund of the Russian Federation dated December 25, 2019 No. 730p “On approval of the form and format of information about the work activity of a registered person, as well as the procedure for filling out the forms of the specified information,” the SZV-TD form is filled out and submitted by policyholders to the territorial body of the Pension Fund of the Russian Federation for all insured persons (including persons working part-time and remotely) with whom labor (service) relations have been concluded (or terminated) in accordance with the Labor Code of the Russian Federation.
In 2021 and the coming 2021, the following procedure for submitting information in the SZV-TD form applies:

• no later than the working day following the day of issuance of the order for admission/dismissal (even if the date of admission/dismissal differs from the date of the order),
• no later than the 15th day of the month following the month in which other personnel events took place (transfers to another permanent job, deprivation of the right to hold certain positions by a court verdict, renaming the organization, or filing an application for the method of maintaining a work record book).

When generating an order for employment in 1C: Accounting, it is now possible to indicate the method of maintaining the work record and the date of writing the application, if such an application was written at the previous place of work.

In this case, the 1C:Accounting program will not offer to fill out an application on the method of maintaining a work book, and a report on the SZV-TD form will be generated only with a personnel record of admission.

In addition, the ability to specify a second document-basis for personnel events has been added. Information about two supporting documents is transferred to the electronic work book entry (form SZV-TD).

After a positive protocol has been received from the territorial body of the Pension Fund of Russia on the acceptance of the SZV-TD, it is necessary to check the box that the information has been accepted and cannot be edited.

If information on several employees was presented as part of the SZV-TD, and it was partially accepted by the Pension Fund of the Russian Federation, we mark only the accepted information with a checkbox.

How to fill it out in 2021

Instructions

Instead of standard sections 1–4 of the SZV-M form, the employer fills out the items that are located in the main menu about and “Employees”.

Title page

• In the “Reporting period” paragraph, write the month for which the Pension Fund provides information about the worker, and the calendar year.
• In the “Form type” item, write the type of form of the report being compiled. The SZV-M report can be of 3 types - initial, supplementary or canceling.

When entering information for the reporting period (month), the program automatically sets o by default.

• If the employer adds additional information to the reports previously submitted to the Pension Fund, he writes this type of document SZV-M - “supplementary”. Moreover, in this report form the employer includes only those workers who were not in the original report.
• If you cancel the information previously specified in the SZV-M report, the head of the document form. In this document, the policyholder indicates those individuals whom he accidentally included in the original form.

In the “Direction of submission” section, indicate the regional PFR body to which the report is being submitted.

In the “Company Name” field, write the employer’s details:

• abbreviated company name;
• TIN and checkpoint of the company;
• registration number in the Pension Fund of Russia.

Next, in specific fields indicate the title of the position and full name of the director of the company.

Employees

This section provides information about employees - insured individuals. Insured persons are individuals with whom the employer (policyholder) has entered into an employment or civil legal contract, copyright or under license.

When filling out the section about workers, the company director clicks on the “Add employee” button and in a new window for each employee enters the following information:

• FULL NAME;
• SNILS;
• TIN.

Attention! The section of the canceling SZV-M about employees is filled out even if the employer did not accrue salary to the worker in the reporting month. The main thing is that the contract itself is valid for at least 1 day in the reporting month.

An example of filling out a canceling SZV-M for 1 person is presented below.

Cancellation SZV-M for 1 person (filling sample)

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