On submitting reports in the form SZV-M and SZV-STAZH to the Pension Fund of Russia

For what purposes does the SZV-M report serve?

First of all, let us remind you what goals the Pension Fund of the Russian Federation pursues by requiring organizations to provide a report in the SZVM form.

The legislation of the Russian Federation is constantly undergoing changes. In the area of ​​pension provision, innovations have recently occurred - the indexation of pensions for pensioners who continue to work in various companies has been cancelled. In order to avoid errors in calculating pension accruals for such citizens, they need to be tracked. That is why, in 2021, the Board of the Russian Pension Fund issued a resolution obliging all employers to submit a report to this fund in the SZV-M form.

Is it possible to submit reports to the pension fund by mail?

Submission of reports to the Pension Fund of Russia

For example, for the reporting period of the 1st quarter of the current year, the deadline for submitting reporting documentation will be May 15. It is very important to submit documents on time, as otherwise the company may be subject to penalties.

After the expiration of the digital signature, the signature becomes invalid.

:

1. Less than 25 people - on paper. The most common option for submitting a report on paper is to appear in person at the Pension Fund to submit it.
2. 25 people or more - the form is submitted electronically (via telecommunications channels).

Who is required to submit a report in the SZV-M form in 2021?

All organizations and individual entrepreneurs that have at least one employee on their staff must report to the Pension Fund. There are also no concessions for such employers when passing the SZV-M.

Thus, answering the question of who is required to submit the SZV-M report in 2021, we can confidently say that all employers (both organizations and individual entrepreneurs) are required to prepare and send this document to the Pension Fund.

Important ! The report includes all employees who are employed on the basis of civil law and labor contracts. That is, the report indicates not only those currently employed, but also employees on maternity leave, annual leave and long-term sick leave.

Sending through the “Policy Account” on the Pension Fund website

Now electronic work record data can be provided through the Pension Fund website, bypassing all intermediaries. But for this you will need a manager’s account in the “Unified Identification and Authentication System (USIA)”. This method does not require sending a ZPED application to the Pension Fund.

At the moment, you can only upload a file prepared in advance. In the future, it is planned to introduce a service for filling out SZV-TD directly on the website. This mode is currently under development.

What is the procedure for preparing the SZV-M report?

The SZV-M report is small and consists of four sections:

1. Information about the policyholder, who is the employer;
2. Information about the reporting period;
3. Information about the type of form to be filled out;
4. Information about insured persons - employees of organizations and individual entrepreneurs.

In the first section, be sure to fill in the employer’s number for identification with the Federal Tax Service, its checkpoint, as well as the name and registration number with the Pension Fund of Russia.

The second section should contain the name of the month for which the report is being compiled.

In the third section, the responsible employee, when submitting the report for the first time, indicates that SZV-M is primary. If the report for the specified period is submitted again, since not all data is indicated in the primary report, then the form type is selected - supplementary. In the case where erroneous data was previously sent, indicate the cancellation form.

Next, fill out the main section, where the following information about all employees should be indicated:

1. Last name and initials of the employee;
2. His SNILS;
3. His Taxpayer Identification Number.

Important ! The employer does not always have information about the employee’s TIN or SNILS, so in this case it is allowed not to fill out the corresponding field, but to put a dash in its place. At the same time, Pension Fund specialists strongly advise attaching an explanatory letter to such a report, which will indicate the reason for the employer’s lack of this information.

Submission of SZV-TD reports without errors

In February 2021, companies will have to begin submitting another personnel report to the Pension Fund of Russia - a report on the employee’s labor activity (SZV-TD), this report was needed due to the transition to electronic work books. We offer recommendations for filling out this report in our article.

It is worth immediately drawing your attention to the fact that the STD-R and SZV-TD forms are forms for different purposes and one does not replace the other. The report in the form SZV-TD is submitted to the Pension Fund; this form is seen only by the employer and specialists of the Pension Fund. We can say that this reporting will essentially replace work books for employers. In this case, there is no need to issue a copy of the submitted SZV-TD report.

But a document in the STD-R form, which contains information about the employee’s work activity in the company, will be issued by the personnel officer to the employee upon written application or upon dismissal of the employee. This document will replace paper work books and will be issued to those employees who, after switching to electronic work books, took the original of their work books.

The STD-R form will need to be issued only to those employees who do not have work records on paper. To do this, the employee must refuse the paper work in writing. Every employee has this right, but only until December 31, 2021.

Using the SZV-TD form, the organization submits a report to the Pension Fund in the following cases:

— hiring an employee;

— transfer of an employee to another permanent job;

— dismissal of an employee;

- if the employee has been assigned a second or subsequent profession or other qualification;

- if the court has prohibited the employee from holding a position;

— the name of the organization has changed;

— the employee brought an application to the HR department with a decision on the work book.

It is worth noting that there is no need to submit zero reporting for SZV-TD; SZV-TD is submitted to the Pension Fund only if some change in the monthly reporting occurred, as indicated above.

Deadlines for submitting SZV-TD reports?

The first time you must submit reports in the SZV-TD form before February 17, 2021, during this period you will submit information for January 2021.

The SZV-TD must be submitted monthly no later than the 15th day of the month following the month in which there were personnel changes or the employee submitted an application that he wants to keep the paper work record in the personnel or, on the contrary, plans to take it away. If the deadline for submitting the report coincides with a weekend or non-working holiday, you have the right to report on the next next working day. Since the 15th of February falls on a Saturday, the last day you can submit your report is moved to Monday, February 17th.

Where to submit the SZV-TD report?

The SZV-TD form is submitted to the territorial office of the Pension Fund at the place of registration of the individual entrepreneur or organization. It is important to take into account that organizations with 25 or more employees must submit reports to the Pension Fund only in electronic form, signed with an enhanced qualified digital signature.

If the organization has less than 25 people, reporting can be submitted on paper or electronically, whichever is most convenient for you. In this case, information on paper can be submitted in person or through a representative, as well as sent by registered mail or a letter with a declared value and an inventory of investments.

How to fill out information about the company in the SZV-T report?

The first part of the report contains information about the organization; this can be done using a current extract from the Unified State Register of Legal Entities.

Registration number in the Pension Fund of Russia. Write 12 numbers in the column, using them the Pension Fund specialist will determine the region and specific area in which the company is registered, and will also understand which organization reported.

Employer (name). Rewrite the company name from the articles of association. Write the words in full; nothing can be abbreviated in the report. Write instead of “Limited Liability Company “Romashka”, LLC “Romashka”, you will make a mistake.

TIN. This 10-digit number can be found in extracts from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs, as well as in the certificate of TIN assignment.

Checkpoint. In the tax certificate, next to the TIN number, there is a checkpoint code, it contains nine digits.

Filling out information about an employee in SZV-TD

Please note that the SZV-TD form is individual and is submitted separately for each employee.

SNILS. His number for each employee can be taken from their electronic database or copied from the employee’s personal T-2 card. If it turns out that the organization does not have an employee’s SNILS, ask him to bring a paper SNILS or download the notification from his personal account on the Pension Fund website.

Full name of the employee. Information regarding the employee’s full name in the SZV-TD form is indicated in the nominative case. You cannot replace your first name and patronymic with initials or abbreviate anything. The last name and first name of the employee are always filled in, but if the employee does not have a middle name in the SNILS certificate, leave this column empty.

Please note that the Pension Fund employee checks the information not with the employee’s passport data, but with information in the Pension Fund system, that is, compares the employee’s full name with his data in SNILS.

When you fill out the SZV-TD form for the first time for an employee in 2021, simultaneously with personnel changes, provide information about his work activity as of January 1, 2021. That is, about the last personnel event for this date

Which employees should be included in the SZV-TD report?

From January 1, 2021, you will have to submit, along with information about the dismissal of an employee, information about personnel activities regarding him in the reporting period.

How to fill out the section with notes on employee statements and the reporting period

Every time you submit a form to the Pension Fund of Russia, check which of the employees in the reporting month brought statements to the staff with a decision to leave a paper labor report in the company or make do with only an electronic one.

To make this task easier for yourself. use the register of notifications and statements that we have prepared for you. With one click you can sort those who submitted such an application and indicate when.

If an employee has brought an application and wants the work record to continue to be maintained in the usual format, in the line “An application has been submitted to continue maintaining the work record book,” indicate the date of submission of the application in the format DD.MM.YYYY.

If an electronic work record is sufficient for the employee, then indicate the date when you received the application from him in the line “An application for provision of information about work activity has been submitted.”

Fill out the section with the reporting period if you report to the fund every month. The record format will be as follows: month number in MM format, and year in YYYY format. If the company's first personnel event in 2021 occurred in March, leave the reporting period field blank.

How to cancel or correct information in the SZV-TD report

If you find an error in the report or cancel a personnel event, send another SZV-TD form to the fund. In it, duplicate the initial information that was filled out incorrectly or canceled, but in column 2 do not forget to put the “X” sign.

An employee can change his mind about picking up a paper work record at any day and withdraw his application. In such a situation, fill out a new SZV-TD form. In it, in the line “an application has been submitted to continue maintaining the work record book,” write down the date that you indicated earlier and in the “Sign of OH” field.

If you need to correct the incorrect date when the employee submitted the application, then fill out a new SZV-TD form and in the line “An application to continue maintaining the work book has been submitted,” fill in the new date when the application was submitted. Proceed in the same way when you need to cancel or adjust an application for providing information about work activity.

What are the deadlines for submitting the SZV-M report?

The SZV-M report must be submitted by employers on a monthly basis. Like any other reporting, SZV-M has its deadline for submission - the 15th day of the month following the reporting month. Thus, in 2021, the Pension Fund of Russia requires submitting a report in the SZV-M form no later than the dates indicated in the following table.

What is SZV-M?

Form SZV-M is a monthly report submitted to the Pension Fund by employers - this is provided for in clause 2.2 of Art. 11 of the Law “On individual (personalized) accounting in the compulsory pension insurance system” dated 04/01/1996 No. 27-FZ. This report contains the following information about employees who worked for the employer in the reporting month:

• FULL NAME.;
• SNILS;
• TIN.

You can read about filling out the SZV-M report in detail and see a sample of it here.

We also recommend downloading our checklist for filling out the SZV-M.

Is it possible to submit SZV-M by mail?

To submit reports to the Russian Pension Fund, you can use several options:

1. Visit your local Pension Fund branch in person;
2. Send documents to the territorial Pension Fund service by mail;
3. Use the services of companies providing electronic services.

Sending a SZV-M report to the Pension Fund is no exception and allows all of the above methods. However, it should be remembered that not everyone has the right to submit reports to the Pension Fund on paper. Only those organizations and individual entrepreneurs whose subordination includes no more than 25 people can do this.

Important ! Companies with 25 or more employees must provide reporting only in electronic form.

Thus, answering the question whether it is possible to submit the SZV-M report by mail, we note that those individuals and legal entities whose subordination is no more than 25 employees can use the services of the Russian Post when submitting this report, since they have the opportunity to independently choose the delivery method depending on what is convenient for them. For those who manage 25 or more employees, there is no opportunity to submit the SZV-M on paper; therefore, for them, sending this document by mail can be done, but is far from desirable, since it can lead to unpleasant consequences, such as impositions on organizing a fine.

For those employers who do not want to waste time traveling and still decide to send a report to the Pension Fund of Russia in the specified form through the post office, pension service employees advise sending it by registered mail, to which a list of attachments is attached. It must include the name of the addressee and his location, as well as information about the sender and the documents being sent. This inventory must be compiled in two copies: the first copy is placed in the envelope, and the second remains in the hands of the sender.

When do you need to take the SZV-M?

The deadline for submitting the SZV-M is the same for submitting the report both on paper and in electronic form: before the 15th day of each month following the end of the reporting month.

It is possible to postpone the deadline for submitting the report if it falls on weekends or holidays (letter of the Pension Fund of the Russian Federation dated 04/07/2016 No. 09-19/4844).

If the deadline for submitting the form is violated, employers will be subject to a fine of 500 rubles. for each employee whose information was submitted late (Article 17 of Law No. 27-FZ). In addition, officials will be subject to administrative liability in the form of a fine of 300 to 500 rubles. (Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation). An administrative fine does not apply to individual entrepreneurs.

To find out whether there are sanctions for failure to submit a report, read the article “What is the penalty for failure to submit a SZV-M report?”

What is the responsibility for submitting the SZV-M report in paper form?

In the case when SZV-M is sent by mail to organizations or individual entrepreneurs with 24 or fewer employees, liability is provided only if this document is sent untimely; in another situation there will be no fine, since this is the legal right of such an employer.

However, there are many situations when an organization with more than 25 employees still does not have the opportunity to “drop” it into its territorial service of the SZV-M Pension Fund in electronic form and sends it in paper form by mail. In this situation, a company or entrepreneur may be fined one thousand rubles.

SZV-M on paper: can it be submitted, where to send it, in what time frame

Since SZV-M is one of the youngest types of pension reporting, the main method of filing it is electronic. But in some cases, a more traditional paper version is also possible.

General information

After all, if for some reason the policyholder is not satisfied with submitting an electronic version of the SZV-M, then he can do this in paper form, but only if the company or company has less than 25 employees. In this case, there are several options for submitting a report:

• Bring it in and hand it in in person (this is done most often).
• Send by post.

How to send by mail

Before sending the report by mail, you must make sure that the number of employees in SZV-M at the time of sending will not exceed 25 people. Otherwise, the company may be fined 200 rubles due to violation of the rules for sending reports. If the required figure is met, then the form can be sent, and for this:

• It is advisable to send by a valuable letter with an inventory.
• The inventory can be drawn up in a ready-made form or freely.
• The recipient's details are indicated.
• Sender details.
• Name of attachment (SZV-M).
• Number of documents (in this case – one).
• Conditional assessment.
• Confirm the inventory with a stamp from the postal department with the date of dispatch.

Where to send

In this case, you should separate:

• Reporting on the amount of insurance premiums, which is submitted to the tax office.
• Personalized pension accounting (SZV-M). This monthly form is required by the Pension Fund, where it should be sent.

Delivery forms

There are two forms for submitting SZV-M:

They are absolutely identical when filled out and have equal rights in essence, and differ only in the information carrier.

SZV-M on paper

In order to report in paper form you need to:

1. Print out the required form, which can be easily found on the Internet upon request.
2. Fill it in with blue or black ink.
3. Send to “your” PF branch by mail or bring it in person.

The filling out procedure is the same for both paper and electronic versions and includes four sections of the document:

Deadlines for sending the report in 2017:

• January – February 15th.
• For February - March 15th.
• For March – April 17th.
• For April – May 15th.
• For May – June 15th.
• For June – July 17th.
• For July - August 15.
• For August – September 15.
• For September – October 16th.
• For October – November 15th.
• And for November - December 15th.

Electronic

Such reporting is provided for:

• Budgetary organizations.
• Large (more than 25 employees) companies.
• Firms with a staff of 24 people or less, at their request.

The deadlines for submission are similar to those for paper forms. You can fill out SZV-M:

Report requirements:

• XML extension.
• UTF-8 encoding.
• The file name structure must have a strictly defined form.

How to submit a report:

If the electronic report is not sent, that is, its sending is not confirmed by the appropriate protocol from the Pension Fund, then:

• We need to check once again whether the report is filled out correctly and the SZV-M form file is generated.
• If everything is done correctly, then there is no need to resend.
• And you need to contact the Pension Fund for clarification. If time permits, then in 1–2 days, as this may be due to technical glitches on the PF website itself.

Do we prepare and submit monthly insurance contributions to the Pension Fund? What this video will help us with:

Source: https://uriston.com/kommercheskoe-pravo/buhgalteriya/otchetnost/szv/na-bumazhnom-ili-elektronnom-nositele.html

Rules for drawing up SZV-M on paper

There are no special rules for formatting a report created on paper. It is also filled out for individuals:

• executed for work under labor contracts, civil process agreements, author's orders, alienation of the exclusive right to created works, publishing license agreements and the granting of the right to use created works or manage such rights;
• those who worked the full reporting month, were hired or dismissed during this month;
• for which there is personal information required to be entered into the form.

Sending information to the Pension Fund

“The TIN element of the insured person must be filled in”

If there is this message in the test log, you can ignore it.

“The last 2 digits of the Insurance Number must be the number calculated according to the Algorithm for generating the Insurance Number control number”

Check whether the “SNILS” field is filled in correctly.

"Leading spaces are not allowed in character elements"

Check if there are spaces at the beginning of the 'Last Name', 'First Name' and 'Middle Name' fields. If there are, remove them.

“The element “Middle name” must be filled in”

If there is this message in the test log, you can ignore it.

Sending unformalized reporting to the Pension Fund

In addition to formalized reporting, you can send files of any type to the territorial bodies of the Pension Fund, for example, prepare an information letter or send an electronic copy of a document.

You can do this in two ways:

1. attach the file to the transport container using the “Add attachments” button at the bottom of the data transfer window.

You can attach files of any type; the volume of files in one submission should not exceed 20 MB.

2. On the “Output control” tab, select the “PFR Unformalized e-document flow” item.

In the dialog box that appears, fill in the subject and text of the letter.

Using the “Add file(s)” button, you can attach files of any type to the letter, then click the “Create” button.

The generated transport container will be displayed in the “Output Control” tab.

To send reports, you need to mark the line with the reports and click the “Submit” button.

Requests for clarification of payments to the Pension Fund of Russia

To create a request for clarification of payments (reconciliation) in the Referent program, you must:

• On the toolbar, click on the “PFR payments clarification” icon.
• In the request window, select an organization from the list (if there are several organizations), in the “RNS / UPFR” field, select the corresponding parameters:

The request will be generated after clicking on the “Generate a file to send to the Pension Fund” button; it will be displayed on the “Output control” tab. To send a request, you need to mark the line with it and click the “By Email” button.

To create a request for reconciliation or clarification of payments in the Online Sprinter system:

• go to “Drafts” and click the “Create” button;
• In the document creation window, select “Reporting to the Pension Fund”;
• Specify the document form “Request to the Pension Fund”;
• click the “Go to editing” button;
• indicate the “Response Code”;
• Click the “Check” and “Submit” buttons.

Further document flow occurs in accordance with the scheme:

The description of this project and the document flow regulations are published on the Pension Fund website.

Sending information after registering the certificate with the Pension Fund of Russia

To successfully submit information to the Pension Fund, we recommend that you send it at least 2 business days after receiving notification of successful registration of the certificate with the Pension Fund. In this case, UPFR employees will have time to establish whether an agreement exists for your organization.

In the last days of the reporting period, send the information immediately after registering the certificate; there is no need to wait for the FPR staff to establish the sign.

Checking Pension Fund information using CheckXML and CheckPFR programs

Before sending information to the Pension Fund, it is recommended to check it using the CheckXML and CheckPFR programs. These verification programs are used by the Russian Pension Fund to verify the reports of policyholders.

The CheckXML program was developed by the Russian Pension Fund and is built into the verification modules of software products and is updated automatically. Reporting is always checked by this program before being sent to the Pension Fund.

The CheckPFR program was developed by the branch of the Pension Fund of the Russian Federation for the Republic of Bashkortostan and has been used by payers and territorial bodies of the Pension Fund of the Russian Federation to check calculations of accrued and paid insurance premiums and personalized accounting information in electronic form since 2014.

With CheckPFR you can check the following types of documents:

• calculation of accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance and the Federal Compulsory Medical Insurance Fund by payers of insurance premiums making payments and other benefits to individuals - RSV-1 for the periods from 2010–2013;
• calculation of accrued and paid insurance premiums for compulsory pension insurance to the Pension Fund of the Russian Federation, insurance premiums for compulsory medical insurance and territorial compulsory medical insurance funds by payers of insurance premiums who do not make payments and other remuneration to individuals - RSV-2;
• calculation of accrued and paid contributions to the Pension Fund of the Russian Federation, used when monitoring the payment of contributions at the additional tariff for employers using the labor of flight crew members of civil aviation aircraft - RV-3;
• a list of information transmitted by the policyholder to the Pension Fund (ADV-6-2);
• a list of documents on accrued and paid insurance premiums and the insurance experience of the insured persons transferred by the policyholder to the Pension Fund of the Russian Federation (ADV-6-3);
• information on accrued and paid insurance contributions for compulsory pension insurance and the insurance period of the insured person (SZV-6-1);
• register of information on accrued and paid insurance contributions for compulsory pension insurance and the insurance period of insured persons (SZV-6-2);
• information on the amount of payments and other remunerations accrued by payers of insurance premiums - policyholders in favor of an individual (SZV-6-3);
• a list of documents containing information on the amount of payments and other remunerations accrued by payers of insurance premiums - policyholders in favor of an individual, ADV-6-4 (form accompanying a bundle of documents in the form SZV-6-3);
• information on the amount of payments and other remuneration, on accrued and paid insurance contributions for compulsory pension insurance and the insurance period of the insured person (SZV-6-4);
• a list of documents containing information on the amount of payments and other remuneration, on accrued and paid insurance contributions for compulsory pension insurance and the insurance period of the insured person (ADV-6-5);
• information on accrued and paid insurance contributions for compulsory pension insurance and the insurance period of the insured person to establish a labor pension (SPV-1);
• information about the period of work of the insured person to establish a labor pension (SPV-2);
• application for voluntary entry into legal relations for compulsory pension insurance in order to pay additional insurance contributions for the funded part of the labor pension (DSV-1);
• register of insured persons for whom additional insurance contributions have been transferred to the funded part of the labor pension and employer insurance contributions have been paid (DSV-3).

Installing CheckPFR

The current version of the verification program can be downloaded from the website of the Russian Pension Fund. To install CheckPFR you need:

• run the installation file setupCheckPfr.msi and click “Next”:
• Read the license agreement and click “Next”:
• Using the “Browse” button, select the directory to install the program (or leave the default directory “C:CheckPfr”) and click “Next”:
• select the program installation type “Standard installation” and click “Next”: Note!
  The “Portable (Built-in Firebird)” installation type is selected if the program does not work correctly after the initial installation.
• determine the location of the program shortcuts in the Start directory, on the desktop and in the Quick Launch panel (it is recommended to leave the default values) and click Next:
• To start installation, click the “Install” button:
• wait for the installation of program components:
• in the installation completion window, make sure that the “Install Firebird” item is checked (the Firebird program is required for CheckPFR to work correctly) and click “Finish”:
• If necessary, restart the computer.

Checking information using CheckXML and CheckPFR

CheckXML verification is built into all Taxcom software products and is performed automatically before sending information.

The verification log contains “Errors” and “Warnings” that must be corrected before sending information:

To check information using CheckPFR, you need to run this program and add a file to check (or move the file to the program workspace):

Then click on the “Check selected file” button and wait for the scan result:

If warnings or errors appear in the test report, you must make corrections and perform the test again.

Setting up automatic check CheckPFR in the Referent program

To set up automatic verification of PFR information using the CheckPFR program, you must:

• launch the “Referent” program;
• go to the program settings (“Options” - “Program settings”);
• open the “Check programs” tab and use the “…” button to specify the path to the CheckPFR program:
• Click “Ok” in the program settings.

Source: https://taxcom.ru/tekhpodderzhka/otchetnost/otchetnost-pfr/otpravka-pfr/