Issues of interaction between employers and Pension Fund bodies, reports provided by employers to the Pension Fund in 2021

Types of reporting to the Pension Fund

All information that will have to be provided to the Pension Fund is grouped by reporting period:

• monthly reporting to the Pension Fund;
• quarterly;
• annual

A separate group of information is provided to the Pension Fund of the Russian Federation upon individual request. For example, when an employee of an institution applies for retirement, representatives of an extra-budgetary fund have the right to request missing information. The composition of the reporting of an individual entrepreneur to the Pension Fund of the Russian Federation does not differ from the list of forms for organizations.

IMPORTANT!

Administrative liability is provided for failure to provide mandatory information.

What do politicians say?

Politicians believe that the activities of the Pension Fund need to be slightly changed, depriving it, for example, of the powers to monitor insurance funds. By the way, they propose to transfer the latter under the control of the tax service, and this is not all the innovations in this area of ​​activity that Russians can count on. Already today, all reports on insurance are in the department of the federal tax service, although, in fairness, it must be said that monthly reporting to the Pension Fund from 2021 will still include data on personal length of service based on the C3B-M form provided in the National Assembly monthly, and statistics on length of service.

The law on monthly reporting in the Pension Fund is not just being discussed, it has already been adopted, and this suggests that the accounting system will actually switch to an online operating mode, a separate advantage of which will be the prompt recording of pension rights of Russians and improved accounting of insurance contributions from employers. Improving the activities of this institution will increase the legalization of employment among the population, which has recently been at an extremely low level. Moreover, the bill proposes to introduce special notifications when registering a person for insurance, and after completing the registration procedure, specialists will be forced to send the person a document that precludes the manipulation in electronic form.

Key changes you need to know about

Speaking about what the new reporting to the Pension Fund will look like in 2018, it is worth saying that the planned changes will affect not only government organizations and individual entrepreneurs. For example, the requirement for hiring employees who perform official duties under contract agreements will change, and in this case, author’s order agreements will also be taken into account, and that’s not all. The good news for individuals is that organizations that do not carry out any economic activity are now exempt from submitting zero reports, although previously the Pension Fund required reports from them even if they included only the founder, who did not hire any employees for doing the work. Now they don’t have to waste time filling out the C3B-M form and worry about submitting it on time.

Separately, it must be said that when changing the surname of an individual entrepreneur, he is also obliged to change his SNILS, because otherwise, representatives of the Pension Fund will simply not be able to deposit the amount of insurance contributions into his lyceum account, which will subsequently create problems when calculating the length of service. When personal data is changed, a person’s previous card becomes invalid, so funds are not transferred to their personal accounts, and they are not displayed in the database, so this issue must be monitored very carefully.

It is also impossible not to say that control over the calculation of employee salaries and, accordingly, the transfer of insurance premiums is in the tax service. Pension Fund employees can only monitor the accrual of length of service, and it must be said that this may lead to a decrease in the number of employees in the Pension Fund, while tax officers will have more work, and accordingly, their length of service may expand.

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Unified reporting table in the Pension Fund for 2021

Let's imagine when and what reports to submit to the Pension Fund in 2021 in the table (all current reports):

IMPORTANT!

The Pension Fund regulations indicate which reports to submit to the Pension Fund for 2021 - SZV-STAZH and inventory EDV-1 (information about the employer).

Representatives of the Fund are authorized to request other information and information that is necessary for the calculation and calculation of pensions for citizens. The deadline for submission and penalties that are provided for evading the submission of information are indicated in the individual request.

Forms of annual reporting to the Pension Fund and deadlines for its submission

The annual report forms are approved by one document - Resolution of the Pension Fund Board of December 6, 2018 No. 507p. You can download them here.

IMPORTANT! Starting from 2021, the obligatory must submit an additional report to the Pension Fund of Russia in the SZV-TD form with a fairly strict frequency.

Find out how to fill out the form correctly in various situations in ConsultantPlus. Study the material by getting trial access to the K+ system for free.

Each of the reports approved by this resolution has its own short name, including:

• SZV-STAZH - with information on length of service;
• EDV-1 - with information about the employer providing information about the length of service.

Read more about them in the article “What are the differences between the SZV-STAZH and EDV-1 forms?”

The deadline for submitting annual reports to the Pension Fund of Russia is set at March 1 of the year following the reporting year (Clause 2, Article 11 of the Law “On Individual (Personalized) Accounting...” dated 04/01/1996 No. 27-FZ). It is valid for both annual reports, since they form a single set and are submitted at the same time. Law No. 27-FZ does not provide for postponing the deadline if it coincides with a weekend.

To find out whether it is possible to submit reports on length of service before the end of the reporting year, read the material “Forms SZV-STAZH and EDV-1 are submitted upon liquidation of a company or individual entrepreneur.”

Employers submitting information about the length of service for more than 24 persons must send reports to the fund electronically (Clause 2, Article 8 of Law No. 27-FZ dated April 1, 1996). With a smaller number, it is possible to provide information on paper.

What has changed in reporting to the Pension Fund of Russia

The main change is the introduction of a new reporting form to the Pension Fund of Russia - SZV-TD. This is not just a new form that will have to be submitted quarterly to the Pension Fund. Such reporting to the Pension Fund implies a transition to electronic work books in Russia.

There is no need to give up paper media. Employees who decide to keep their old work book submit a written application addressed to the employer. If the application is submitted, the employer is obliged to keep a work book in electronic and paper forms.

For newly hired employees, starting from 2021, a paper work book will no longer be created. For this category of workers, only electronic documents are provided.

In 2021, rumors appeared about a daily report to the Pension Fund. But for 2021 there is no news about daily reporting to the Pension Fund. Probably, experts recognized the new SZV-TD as daily only because from 2021 it must be submitted no later than one working day from the date of registration of the personnel change.

Samples of reporting to the Pension Fund for the 4th quarter of 2018

This section provides samples of filling out forms available for downloading:

Sample of filling out the SZV-MS form Complies with all legal requirements. Download for free Sample of filling out the ADV-2 form Complies with all legal requirements. Download for free Sample of filling out the SZV-ISH form Complies with all legal requirements. Download for free a sample of filling out the SZV-STAZH form. Complies with all legal requirements. Download for free Sample of filling out the SZV-KORRS form Complies with all legal requirements. Download for free

You can compile, check and submit any report in the BukhSoft program. To report using the SZV-M form, simply click on the button below:

Prepare and submit SZV-M

Table. Submitting reports to the Pension Fund of Russia

See the link for how to fill out the SZV EXPERIENCE correctly.

Monthly reports

Once a month in the Pension Fund of the Russian Federation, all legal entities and individual entrepreneurs are required to submit the SZV-M and the new SZV-TD. Current table of deadlines for submitting reports to the Pension Fund of Russia in 2021 for policyholders:

The SZV-M form is mandatory not only for those companies that have hired employees. Those organizations that have one founder will also have to fill out the form. The document is filled out on the appropriate unified form, which was approved by Resolution of the Board of the Pension Fund of the Russian Federation No. 83p dated 02/01/2016. It contains information about the insured persons: their full name, INN and SNILS.

The information must be submitted no later than the 15th day of the month following the reporting month. Moreover, if there are more than 24 employees on staff, then the form is submitted only electronically. For violation of the deadline, a fine is provided: 500 rubles for each insured person. For example, if a company has 20 employees, then you will have to pay 10,000 (20 employees × 500 rubles) for failure to provide information on time.

How to make a report to the Pension Fund for 2021: “Instructions for filling out the SZV-M.”

SZV-TD reports reflect information about all hired and dismissed employees of the employer. The report also includes information about all personnel movements and changes in the company. For example, transfer to another position, assignment of a new qualification, etc. From 01/01/2020, report using the new SZV-TD form by the 15th day of the month following the reporting one. Include in the document information only about those employees for whom personnel changes have been formalized. All employees of the company are not required to be reflected in the SZV-TD on a monthly basis. The report is submitted on paper or electronically. For policyholders with up to 24 employees, reporting is permitted in any of the following ways. Other employers report only in electronic format.

Responsibility for violation of deadlines for submitting reports to the Pension Fund of Russia

Sometimes, due to various circumstances, the employer does not have time to report to the Pension Fund on time. If the deadline for submitting a report to the Pension Fund is missed, what liability awaits the policyholder?

Fines for violating regulatory deadlines

First of all, the consequences in the form of penalties are faced by those companies that are late in submitting their financial statements to the Pension Fund. SZV-M i f. SZV-STAGE. For failure to comply with regulatory deadlines or for submitting data incompletely or falsely, a fine of 500 rubles will be imposed. for each insured individual (Article 17 of Law No. 27-FZ). In practice, this means that a sanction must be paid for each employee for whom incorrect information was submitted or the report was submitted late.

For example, you must submit the form for September 2021 by October 15th. But the company sent the document only on October 28th. The number of insured individuals is currently 35 people. This means that the Pension Fund of the Russian Federation will impose a demand on the policyholder to pay a sanction in the amount of 17,500 rubles. = 500 rub. x 35 people

Penalties for non-compliance with the mandatory format

If a company is required to report only electronically, but in fact sent the reports (SZV-STAZH, SZV-M, etc.) on paper, such actions will not be in vain. The employer will have to pay a penalty of 1000 rubles. (Article 17 of Law No. 27-FZ). This amount is collected not from the number of employees of the company, but from the enterprise as a whole. This measure of liability also applies to entrepreneurs if the number of hired specialists exceeds 24 people.

Fine for failure to issue f. SZV-STAZH upon dismissal

In accordance with paragraph 4 of Art. 11 of Law No. 27-FZ, when terminating an employment relationship with an individual, the employer is obliged to give him a copy of the form. Since this obligation is approved at the legislative level, failure to provide information may result in a fine. The amount of the sanction is established in Part 1 of Stat. 5.27 of the Code of Administrative Offenses and amounts to:

• For official employees of the employer - 1000-5000 rubles. or announcement of a warning.
• For legal entities – 30,000-50,000 rubles.
• For entrepreneurs – 1000-5000 rubles.

Repeated offenses will result in increased penalties. The legal entity will have to pay 50,000-70,000 rubles; entrepreneur or official - 10,000-20,000 rubles. In addition, the official may be subject to liability in the form of disqualification for a period of 1-3 years.

Who is at risk of having their bank account blocked?

The Pension Fund currently does not block policyholders' accounts. The Federal Tax Service may impose an arrest if the deadline for filing the DAM is violated. Such an innovation in clause 3.2 of Art. 76 of the Tax Code introduced Law No. 232-FZ of July 29, 2018. According to the amendments to the legislation, failure to provide the DAM within a 10-day period from the generally established period threatens the violator with the suspension of transactions on bank accounts.

Quarterly reporting

Companies that calculate additional contributions for the insurance coverage of their employees must generate separate reporting information. For this category of policyholders, a special form is provided - DSV-3. The form and the procedure for filling it out are set out in the resolution of the Pension Fund of Russia board No. 482p dated 06/09/2016.

Submit Form DSV-3 no later than the 20th day of the month following the reporting period. Indicate information about the insured persons in whose favor the amounts of additional insurance contributions for the funded part of the pension were credited, in accordance with Law No. 56-FZ of April 30, 2008.

In ConsultantPlus you will find forms and instructions for filling out all reports to the Pension Fund. Use free access to find and download what you need.

to read.

Annual details

From 2021, policyholders are required to report using new forms - SZV-STAZH. The form contains basic information about the labor (insurance) experience of employees. See the table for when to submit your annual report to the pension fund in 2021:

Sometimes the SZV-STAZH will have to be prepared earlier than the generally accepted deadline. For example, if an employee resigns, then give him an extract from SZV-STAZH on the day of dismissal. If an employee is applying for a pension, the document will have to be sent to the Pension Fund of the Russian Federation.

How to properly prepare a report was described in a separate material, “Filling out and submitting the SZV-STAZH form to the Pension Fund: step-by-step instructions.”

Changes in legislation

The reform, which was carried out over several years, led to the division of labor pensions. Now it is divided into savings and insurance. From 2021, you can submit a monthly report in paper or electronic form. The new regulations do not cancel the key rules: reporting to the Russian Pension Fund must be submitted in full and on time.

Reporting is submitted using a single form. The employer enters into the document information about the payment of insurance premiums, information on additional tariffs, which are formed depending on the assessment of labor. The paper and electronic report contains data not only for each full-time employee, but also for those employees who are on maternity leave, undergoing a probationary period, or working part-time. If dismissed or resigned employees worked at least one day during the reporting period, they are also reported and paid a contribution.

Reports are submitted monthly in the SZV form, quarterly - in the RSV-1 form.

Since individual entrepreneurs work for themselves and are not employers, they are exempt from paying contributions and submitting insurance reports. The Pension Fund of Russia also exempted the self-employed population from submitting reports (notaries, lawyers and other specialists fall into this category).

Data upon individual request

Quite often, representatives of the Russian Pension Fund require you to provide information on an individual basis. This information is required in the following situations:

• provide missing information;
• confirm information about the insured person;
• carry out reconciliation of accrued amounts of SV;
• check the accuracy of previously provided data.

The most frequently requested forms: SZV-K, ADV-1, ADV-2 and ADV-3.

Reporting upon dismissal of an employee

The resolutions of the Pension Fund of the Russian Federation board and other regulations explain which reports to submit when dismissing an employee (RF PP No. 590 dated 04/26/2020, RF Pension Fund PP No. 83p dated 02/01/2016):

• SZV-M;
• SZV-TD;
• SZV-STAGE.

It is also necessary to fill out the third section of the DAM - personal information about the employee, accrued and paid insurance premiums for him. But RSV is reporting that is now submitted to the Federal Tax Service, and not directly to the Pension Fund. Send information about the dismissed employee along with everyone else - at the end of the quarter, by the 30th day of the month following the reporting month. But the signed third section of the ERSV must be given to the employee upon dismissal - on the last working day, along with other documents.

Which form to use in 2018

As before, the SZV-M form in 2021 was approved by Resolution of the Pension Fund Board dated December 1, 2021 No. 83p. It looks like this:

From our website you can get a free paper SZV-M report for submission to the fund in 2018 via a direct link here.

The electronic format for submitting the SZV-M report is fixed by Resolution of the Pension Fund Board of December 7, 2021 No. 1077p.

What changed in reporting in 2021 and earlier

Since 2021, all administrative rights regarding insurance coverage for working citizens have been transferred to the Federal Tax Service. Tax officials not only collect and control the completeness of transfers to the relevant budgets, but also check reports.

The innovations affected only part of the SV (OPS, OMS and VNiM). Contributions for injuries (from accidents and occupational diseases) are controlled by the Social Insurance Fund. The old reporting form to the Social Insurance Fund has changed; now payers of contributions for injuries submit a new 4-FSS.

How to fill out the document correctly, read the separate material “Instructions: filling out form 4-FSS.”

The changes also adjusted the procedure for settlements with budgets. Now the amounts are credited to the current accounts of the Federal Tax Service, and only then the tax authorities independently transfer budget funds to the corresponding accounts of extra-budgetary funds.

How to fill out payment slips correctly, read the article “Who should pay insurance premiums now?”