Sample of filling out SZV-M for September 2021

Deadlines for completion of SZV-M in 2020

SZV-M is submitted no later than the 15th day of the month following the reporting period - the calendar month (clause 2.2 of Article 11 of Law No. 27-FZ).

Here are the deadlines for submitting the report in 2021:

* The date of submission of the form is postponed to the next working day, since it falls on a weekend (Letter of the Pension Fund of the Russian Federation dated December 28, 2016 No. 08-19/19045 informs about the application of the analogy of the law with reference to Article 193 of the Civil Code of the Russian Federation).

When to take SZV-M in 2021, canceling or supplementing SZV-M? For such reports, the deadlines for their submission are not established by law. Therefore, they can be submitted at any time. But some territorial branches of the Pension Fund of the Russian Federation believe that such forms should be transferred to the fund before the deadline for submitting the main report (that is, before the 15th day of the month following the reporting one). Otherwise, the organization or individual entrepreneur may face a fine.

SZV-M for July 2021: form

The SZV-M information form did not change in 2021 (Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 No. 83p). The report consists of 4 data blocks, the design of each of them is not difficult. The first three parts are devoted to general information:

1. Information about the policyholder (employer registration data).
2. Designation of the reporting period.
3. Identification of the type of form being submitted.

The last block of data contains personalized accounting information about hired workers and persons working under the terms of GPC agreements. The SZV-M form for July 2021 provides for the entry of information about the full name, SNISL numbers, TIN (if available) for each insured person, regardless of the fact of payment or non-payment of income in favor of such citizens. If an error is made in this section by the responsible official, financial sanctions may be imposed on the employer in accordance with Art. 17 of the Law of April 1, 1996 No. 27-FZ – 500 rubles. for each insured person.

Read also: SZV-M: if there are no charges

Corrective forms SZV-M

When to take SZV-M in 2021, canceling or supplementing SZV-M? For such reports, the deadlines for their submission are not established by law. Therefore, they can be submitted at any time. But some territorial branches of the Pension Fund of the Russian Federation believe that such forms should be transferred to the fund before the deadline for submitting the main report (that is, before the 15th day of the month following the reporting one). Otherwise, the organization or individual entrepreneur may face a fine.

Read more about the deadlines for submitting supplementary and canceling SZV-M reports in this article .

In the “Reporting period” field of SZV-M, indicate the code of the month for which you are submitting the calculation:

Data about which persons are reflected in the SZV-M form

The SZV-M form is submitted by both organizations and individual entrepreneurs who have concluded agreements with individuals.

If these contracts are concluded, continue to operate or are terminated in the reporting month, then they are reported on in the SZV-M form.
Whether payments were made under these agreements during the reporting month does not matter. The very fact that the contract is valid in the reporting month is important.

Example: the publishing house Print LLC entered into a publishing license agreement with the author Ivanov I. I. for a period of 5 (five) years from May 18, 2021. Payments under the agreement Ivanov I.I. received July 20, 2021. According to the agreement, royalties are paid one-time.

The accountant of Print LLC reflects Ivanova I.I. in the SZV-M form on a monthly basis, starting with reporting for May 2021 and ending with reporting for May 2025.

An individual entrepreneur without employees does not report to the Pension Fund for himself.

The organization submits information to the general director - the only founder. The absence of an employment contract is not a reason not to submit such information.

Thus, we can conclude that there cannot be a zero form of SZV-M.

No changes were made by law regarding what information should be reflected in the SZV-M for July 2020.

Another monthly report to the Pension Fund since 2020

From January 1, 2021, we will be switching to electronic work books. They will be led by the Pension Fund of Russia. But accountants will have to collect information about the work activities of employees, prepare a new monthly SZV-TD report and send it to the fund’s information system. For more details, see “ New report for the Pension Fund from 2021. ”

Employers submit a new monthly report to the Pension Fund of the Russian Federation in the SZV-TD form for employers with information about their work activities:

• from January 1, 2021;
• every month;
• no later than the 15th day of the month following the reporting month.

Thus, the first reporting month is January 2021, and the deadlines are the same as for submitting the SZV-M.

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10.04.2020

Passing SZV-M for October 2021: methods

In accordance with Law No. 27-FZ of April 1, 1996, the report is provided in two ways:

• electronically, if the employer employs more than 25 people;
• on paper if the employer employs less than 25 people.

For non-compliance with this rule, a fine of 1000.00 rubles is provided.

The government plans to make adjustments to the reporting procedure in 2021. If they are adopted, employers with fewer than 10 employees will submit SZV-M on paper. And policyholders who employ more than 10 people - in electronic form. These changes have not yet been adopted, so the report is provided according to the old rules.

When can you avoid a fine for SZV-M?

Despite the fact that SZV-M has been submitted for several years, many disputes regarding fines due to errors in this form have to be resolved only in court. And often the courts support the policyholders. Here are a few court decisions that will help you avoid a fine or significantly reduce its size:

• The court reduced the fine by 10 times for being late in submitting the SZV-M, taking into account mitigating circumstances: the violation was committed for the first time, the period of delay was insignificant (4 days), there was no intent and no negative consequences for the budget (Resolution of the Central District Court of 06/02/2020 in the case No. A83-10587/2019).
• A grammatical error in SZV-M is not punishable by a fine (Resolution of the Administrative Court of the East Siberian District dated May 26, 2020 in case No. A78-11257/2019).
• There will be no fine if the fund misses the deadline for collecting sanctions, which must be calculated from the date established for submitting information about the accounting (Resolution of the Ural District Administrative District dated June 10, 2020 in case No. A34-14254/2019).
• An error in information about an employee, corrected within 5 days after receiving a notification from the Pension Fund of Russia, is not grounds for a fine (Resolution of the Administrative Court of the West Siberian District dated 03.03.2020 in case No. A75-9576/2019).
• Technical failure of the software (Determination of the RF Armed Forces dated 08.08.2019 No. 309-ES19-12439).
• A technical typo in SZV-M is not grounds for a fine (Determination of the RF Armed Forces dated September 28, 2018 No. 309-KG18-14482).
• It is impossible to fine a branch for being late with SZV-M (Resolution of the Supreme Court of the Russian Federation of December 10, 2018 No. 308-KG18-19977).
• An error in the SZV-M, corrected after the reporting deadline, but before its discovery by the Pension Fund of Russia, cannot be the basis for a fine (Determination of the RF Armed Forces dated November 29, 2018 No. 310-KG18-19510).
• The organization in the original SZV-M did not indicate information about 248 employees and only a year later supplemented the information that was missing. The Pension Fund of the Russian Federation fined her for this after an inspection, but the judges considered the prosecution to be unlawful, since the fund itself did not discover the error during the past period (Resolution of the Volga-Vyatka District Administrative District dated October 29, 2018 in case No. A82-1008/2018).
• The SZV-M was submitted late due to the accountant’s illness ─ the court reduced the fine by 11 times, recognizing the accountant’s disability as a mitigating circumstance (Determination of the RF Armed Forces dated July 4, 2018 No. 303-KG18-8663).
• The employer submitted the SZV-M a day late for a good reason (on the last day of submitting the report, the lights were turned off) ─ the judges sided with the employer, disagreeing with the imposition of a fine (Resolution of the Volga-Vyatka District Administrative Court dated July 17, 2017 No. A28-11249/2016) .

When and how to take SZV-M for July 2021

The standard deadline for submitting a report in the SZV-M form is monthly no later than the 15th day of the month following the reporting month. However, SZV-M for July 2021 must be submitted no later than August 17, since the date falls on a weekend and is transferred to the first working day.

If the employer has no more than 24 employees, the SZV-M report for July can be submitted on paper. If this condition is not met, reporting must be submitted electronically via telecommunications channels.

Let's sum it up

• The SZV-M for September 2021 must be submitted no later than October 15, 2020.
• The report is submitted on paper only if the number of employees does not exceed 24 people. For 25 or more employees, you will have to report electronically via TCS through EDI operators.
• From March 2021, SZV-M must be handed over to organizations with a single founder acting as a director, even if an employment contract has not been concluded with him.
• In order to properly defend yourself in court and not pay fines, you should take into account the current judicial practice on SZV-M.

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What does reconciliation of SZV-M with SZV-TD give?

Before sending to the Pension Fund of Russia, check SZV-M with SZV-TD and make sure that you have included all hired employees in the report and removed dismissed ones. This will save you from a fine.

If earlier fund specialists could check information about the insured person only by checking with the DAM (that is, not earlier than the end of the quarter), then with the advent of the SZV-TD report, the Pension Fund receives information about fired and hired employees the very next day and can quickly identify information incorrectly reflected in the SZV-M, or missing data.

SZV-M for September 2021: example of filling

The report must indicate all insured employees with whom the enterprise or individual entrepreneur had an employment relationship during the reporting period. Both labor contracts and GPC agreements, author’s orders, etc. are taken into account. The financial results of the company's activities and downtime facts do not affect the data of such a reporting form.

Submission of SZV-M for September requires the following set of data for each employee to be reflected in the document:

• insurance number of the person insured by the Pension Fund (SNILS);
• FULL NAME. no abbreviations;
• TIN (if the employer has such information).

To fill out the SZV-M for September 2021, the form should be taken from the appendix to the Pension Fund Resolution No. 83p. You can report in paper or electronic format - the choice of a particular option depends on the number of staff. If the number of people is more than 25, you should report electronically; if there are fewer insured people, you can submit a paper report.

Example.

Data for filling out SZV-M for September 2021 Factoria LLC:

• the company employed 3 people in September, one of whom was hired on September 5, 2021;
• an employment contract has been concluded with the director;
• the company submits the primary form, the employer did not submit other versions of the report for this month to the Pension Fund;
• All employees have SNILS and INN codes.

The delivery of SZV-M for September 2021 was carried out on October 9, which fits within the deadline.

Filling algorithm:

• in paragraph 1 of the Information form, enter the registration number of the employer in the Pension Fund of Russia database, provide the short name of the enterprise, indicate the TIN and KPP numbers;
• in clause 2, the period for which the report was generated is identified - September is indicated by the code “09”, the reporting year must be entered - “2019”;
• clause 3 reflects the type of the submitted form SZV-M for September 2021 - the form is primary, therefore the combination of letters “iskhd” is entered, if it were necessary to cancel the previous document, then it would be necessary to enter “cancel”, supplementary forms are designated as “additional”;
• the main and most voluminous block is clause 4, it is represented by a table in which you must enter line by line information about your full name. each employee, his SNILS number and TIN.

If an employee has a middle name in his passport, then it must be indicated in the SZV-M, otherwise the employer will be fined for incomplete and unreliable data about the insured person. The tabular part of the rows should contain as many people as people worked for the company in the period under review, taking into account those who quit in the reporting month and those newly hired (even if the contract with the employee was valid for one day in the reporting month). The report is completed by the manager’s signature and the date the document was compiled.