Fines for late delivery of SZV-M in 2021 and the procedure for their collection

Late reporting: fines 2021

Organizations and individual entrepreneurs making payments and other remuneration to individuals are required to submit a report in the SZV-M form to the territorial divisions of the Pension Fund of Russia. This obligation is enshrined in 2021 in paragraph 2.2 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system.” The same law also provides for liability in the form of fines for late delivery of SZV-M. Article 17 of the law states that failure by the policyholder to submit within the prescribed period or submission of incomplete and (or) false information will entail a fine of 500 rubles in relation to each insured person.

If you want to know how much you will be fined for late submission of SZV-M in 2021, then you need to multiply 500 rubles by the number of individuals about whom you must report - employees and those with whom your organization has entered into civil law contracts.

Example

Let’s assume that the organization is late submitting the SZV-M report for January 2021. It had to be submitted no later than February 15th. However, in fact, the report was submitted to the Pension Fund only on February 22. A total of 105 people are listed in the report. Therefore, the fine for late submission of SZV-M in 2021 will be 52,500 rubles (500 × 105). Below in the table we present the amount of fines for late submission of SZV-M in 2021. As an example, we give fines from 1 to 25 individuals in the report (inclusive).

Let us remind you about sanctions

For late submission of the SZV-M form, liability is established under Article 17 of the Law on Personalized Accounting No. 27-FZ. This is 500 rubles for each insured person whose data was submitted in violation of the deadline. Thus, if the organization employs a large number of people, then late submission of the form can result in a very large fine.

It is one thing if the subject did not submit the SZV-M on time without a good reason. It is clear that going to court in this case is unlikely to help. However, it happens that the policyholder is fined for very offensive reasons. For example, when the delay occurred due to the fact that on the last day of filing reports there was no electricity or Internet in the office. Often, deadlines are missed due to the fact that an error is discovered in a timely submitted form , the correction of which is carried out outside the deadline for submitting reports. Let's look at similar cases next.

Reduced fine

In 2021, as before, the legislation does not provide that the fine for late submission of the SZV-M report can be reduced due to mitigating circumstances. In principle, there is no mechanism for reducing the fine.

However, it is worth noting that the absence of such norms in the legislation does not mean that the fine for late delivery of SZV-M cannot be reduced in any way. An organization or individual entrepreneur can apply to the court at the location of the PFR unit that issued the fine with a claim to partially invalidate the decision to prosecute and ask to reduce the sanctions (clause 5 of the reasoning part of the Resolution of the Constitutional Court of the Russian Federation dated January 19, 2016 No. 2-P) . Among the mitigating circumstances, one can indicate the commission of such a violation for the first time, a short period of delay, etc.

Note that in practice there have been cases when judges reduced the fine for SZV-M by 100 times - from 19,000 rubles. up to 190 rub. (decision of the Arbitration Court of the Sverdlovsk Region dated September 12, 2021 in case No. A60-33366/2016).

Another organization asked the court to reduce the fine by half - from 43,000 to 21,500 rubles. The court reduced it by that much (decision of the Arbitration Court of the Orenburg Region dated September 9, 2021 in case No. A47-6249/2016).

For more information about this, see the article: “Recent judicial practice on SZV-M: how to reduce fines.”

Penalties for failure to submit the SZV-M form

The fine for failure to submit monthly reports on time will be 500 rubles. This amount will have to be paid for each employee about whom information has not been reported. So, for example, if the SZV-M form is submitted late, and the policyholder employs 20 people, then the fine will be 10,000 rubles (20 people × 500 rubles).

Also, this fine of 500 rubles can be punished for providing incomplete and (or) false information regarding each employee.

If an organization with more than 25 employees submits a report not in electronic format, but on paper, the fine will be 1,000 rubles (Article 17 of Law No. 27-FZ).

For violation of the procedure and deadlines for submitting information (documents) of personalized records to the Pension Fund of the Russian Federation, Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation also establishes administrative liability. Thus, officials of the policyholder may be held liable in the form of a fine in the amount of 300 to 500 rubles.

But keep in mind that it is impossible to prosecute simultaneously both under the Code of Administrative Offenses of the Russian Federation and under Federal Law No. 27-FZ for the same offense. Resolution of the Constitutional Court of the Russian Federation of February 4, 2021 No. 8-P.

Fine for non-compliance with order

Since 2021, the legislation on personalized accounting has introduced a new fine related to SZV-M. Note that it is not related to the out-of-date presentation of monthly reporting. The new fine concerns the method of submitting the SZV-M.

Please note that in 2021 it is possible to report using the SZV-M form “on paper” only if the report includes information for less than 25 people. If the report includes 25 or more insured persons, then you need to submit the report in the form of an electronic document signed with an enhanced qualified electronic signature (paragraph 3, paragraph 2, article 8 of the Federal Law of 01.04.1996 No. 27-FZ “On individual (personalized) ) registration in the compulsory pension insurance system").

If in 2021 an organization or individual entrepreneur does not comply with the specified requirement regarding the method of submitting the SZV-M, then inspectors from the Pension Fund of the Russian Federation will have the right to impose a new fine of 1000 rubles. Since 2021, this fine has been added to Article 17 of Federal Law No. 27-FZ dated April 1, 1996.

What errors in the report lead to penalties?

SZV-M is the main reporting form submitted to the Pension Fund of the Russian Federation. The corresponding obligation is assigned to the following categories of insurance premium payers:

• legal entities;
• individual entrepreneurs;
• persons operating as privately practicing lawyers and notaries.

The SZV-M report form itself was approved by the Pension Fund of Russia at the end of 2016 and has not undergone any changes since then. At its core, SZV-M is a personalized report containing information about persons for whom an organization or individual entrepreneur pays contributions.

These include:

• employees with whom there is an employment relationship;
• citizens to whom the payer paid remuneration under a civil law contract.

This rule also applies to foreign citizens working in the Russian Federation. However, this does not apply to highly qualified specialists who have employment contracts for a certain period. This is due to the fact that this category of workers is not subject to compulsory pension insurance.

The SZV-M report includes the following information:

• information about the policyholder (name, legal form, contact details, registration number in the Pension Fund of Russia);
• information about the insured persons (full name, SNILS, INN).

The form must be certified by the signature of the manager.

For errors associated with non-compliance with the deadlines, procedure or form of reporting, the Pension Fund of the Russian Federation imposes monetary fines on the organization.

Let's name the most typical and frequently occurring errors associated with submitting this report to the Pension Fund:

1. Submitting documents after the deadline . The law establishes that the SZV-M report must be submitted monthly. It does not matter whether the organization is active or not. It should be noted that submitting a report later than the due date and not submitting it at all from the point of view of the law are identical offenses.
2. Errors in filling out the document . False information, lack of information and other inaccuracies in the document are considered as a failed report, for which financial sanctions are imposed.
3. Incorrect report submission form. It has been established that organizations and individual entrepreneurs can submit documents to the Pension Fund both electronically and in printed form. However, submitting paper documentation is possible only if the number of insured persons at the enterprise is less than 25 people. If the number of employees is larger, then the submission of SZV-M is allowed only in the form of an electronic document, confirmed by the enhanced electronic signature of the manager.

Attention! It should be noted that, depending on the specific situation, an organization or individual entrepreneur has the opportunity to challenge the Pension Fund’s fine in court.

How the Pension Fund will collect fines in 2021

The procedure for collecting fines for late submission of SZV-M and for failure to comply with the procedure for submitting a report is described in Article 17 of Federal Law No. 27-FZ of April 1, 1996. The procedure for collecting fines consists of several stages. So, in particular, an act will be drawn up. Then you will be required to pay a fine for late submission of the SZV-M. It will need to be paid within 10 calendar days from the date of receipt. Or, a longer period may be set for payment of the fine directly in the requirement itself. In 2021, you will need to pay the fine for late submission of SZV-M at KBK 392 1 1600 140. It has not changed.

In 2021, PFR units have the right to collect any fines for SZV-M exclusively in court. This is directly stated in Article 17 of the Federal Law dated 04/01/1996 No. 27-FZ (as amended by the Federal Law dated 07/03/2016 No. 250-FZ). Pension Fund authorities do not have the right to write off fines for SZV-M directly from bank accounts.

It is worth noting that in 2021, the PFR authorities actually had the right to write off fines for SZV-M in a pre-trial manner and write off fines directly from the accounts of payers. This possibility was provided for in Article 17 of the Federal Law of April 1, 1996 No. 27-FZ. However, starting from 2021, the Pension Fund does not have such an opportunity.

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How to pay in 2021

To pay the pension fund fine for errors related to the procedure for submitting the SZV-M form, the organization needs to issue a payment order.

Funds are paid according to the details of the Pension Fund branch to which the organization or individual entrepreneur usually submits documents and pays insurance premiums. Accordingly, if there is a demand, the details of the department that submitted it are used.

As a general rule, the requirement must be satisfied within 15 days , however, it itself may indicate other deadlines for fulfilling the relevant obligation.

The details of the PFR branch are usually indicated in the requirement itself. If there is no such information in it, then you can find the details on the official website of the Pension Fund.

When filling out a payment order, special attention should be paid to choosing the correct budget classification code (BCC). So, for delays or errors in the SZV-M the following BCC is entered:

39211607090066000140.

The purpose of the payment shall indicate the circumstances put forward as justification for the Pension Fund's request.