Cancellation of SNILS: how to register employees in the persuet accounting system now?

What is said in Law No. 27-FZ about SNILS in SZV-M

In clause 2.2 of Art.
11 of the Law “On Individual (Personalized Accounting)…” dated 04/01/1996 No. 27-FZ provides for the mandatory reflection of SNILS in the monthly report of SZV-M. The SZV-M form itself, in section 4 “Information about insured persons,” contains a direct indication of the mandatory presence of SNILS in this report.

Two important conclusions:

• SNILS belongs to the category of mandatory information for this reporting form.
• The Pension Fund of Russia will not accept SZV-M if the employee does not have SNILS.

If you try to send SZV-M without an employee’s SNILS electronically via TKS, you will receive a protocol from the Pension Fund of the Russian Federation with a refusal to accept it - such a report will not pass the program’s control.

Can SNILS be issued to an organization?

A legal entity in the Pension Fund is assigned the same number that is issued to an ordinary person. For example, every individual entrepreneur must obtain a SNILS for his organization. This is necessary so that he can make contributions to the fund for his employees and present all the necessary documents.

Remember that SNILS for an ordinary person and the same document for an organization are somewhat different from each other. It is also important to remember that in an organization, any person working there should have a SNILS.

What to do if an employee does not have SNILS

If there is no SNILS, information about the employee cannot be included in the SZV-M report. It turns out that the employer submits a SZV-M report to the Pension Fund with incomplete information.

For this violation, the fund will issue a fine of 500 rubles. for each individual whose information is not available in the SZV-M (Article 17 of Law No. 27-FZ).

There is only one way out - to arrange for the employee to receive SNILS as quickly as possible.

The figure below shows the nuances of obtaining SNILS:

Legislatively, the procedure for making a decision by the Pension Fund of Russia on opening a personal account (that is, issuing SNILS) takes 5 working days from the moment the fund specialists receive the necessary documents (clause 11 of the order of the Ministry of Labor of Russia dated December 21, 2016 No. 766n, letter of the Pension Fund dated June 28, 2019 No. 09 -19/13246).

But no one prohibits the fund’s specialists from issuing SNILS faster. To speed up the process, send the employee himself to the fund branch. There, a specialist will register the application within half an hour and issue a sheet with the SNILS number.

As soon as the employer has information about SNILS, you need to fill out and submit to the Pension Fund the supplementary form SZV-M, if the original report has already been sent. It is better to accompany the submission of the adjustment with a letter, indicating in it the reason for the late submission of data (the employee does not have SNILS). In this case, the chances that the employer will not be fined increase.

How to take SZV-M if the employee does not have SNILS?

The procedure for submitting information in the SZV-M form in the case where on the date of submission of such information the employee does not have SNILS is not regulated
09/07/2018 Russian Tax Portal
Foreign citizens who do not have SNILS are hired under an employment contract. From what time is an employee considered insured - from the moment of drawing up an employment contract or from the moment of registration in the personal accounting system and issuance of SNILS? Within what time frame must the employer send the ADV-1 form to the Pension Fund for such employees? How to submit reports for such employees under SZV-M?

Having considered the issue, we came to the following conclusion:

1. The employer’s obligation to submit reports on individual (personalized) accounting in the SZV-M form in relation to insured persons who are in an employment relationship with this organization arises from the moment they are hired.

2. The deadline for submitting information in form ADV-1 is not established by law.

3. The procedure for submitting information in the SZV-M form in the case where on the date of submission of such information the employee does not have SNILS is not regulated.

Rationale for the conclusion:

On the question of when an employee is considered insured.

The procedure and deadlines for submitting individual (personalized) accounting information are regulated by Federal Law No. 27-FZ of April 1, 1996 “On individual (personalized) accounting in the compulsory pension insurance system” (hereinafter referred to as Law No. 27-FZ).

Article 15 of Law No. 27-FZ stipulates that the policyholder is obliged to submit to the PFR bodies, within a specified period of time, information about the insured persons determined by this Federal Law, as well as to obtain insurance certificates of compulsory pension insurance from the PFR bodies, as well as duplicates of these insurance certificates and issue them under signature of the insured persons working for him under an employment contract or who have entered into a civil law contract for the remuneration for which insurance premiums are calculated in accordance with the legislation of the Russian Federation.

In accordance with clause 2.2 of Art. 11 of Law N 27-FZ, the insured monthly, no later than the 15th day of the month following the reporting period - month, submits information about each insured person working for him (including persons who have entered into contracts of a civil law nature, the subject of which is, in particular, the performance of work , provision of services) the following information: insurance number of an individual personal account; last name, first name and patronymic; taxpayer identification number (if the policyholder has data on the taxpayer identification number of the insured person).

Information provided for in clause 2.2 of Art. 11 of Law No. 27-FZ, are provided in the form SZV-M, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 No. 83p.

When implementing this rule under insured persons on the basis of Art. 1 of Law No. 27-FZ refers to persons who are subject to compulsory pension insurance, including persons employed in a workplace that, in accordance with the legislation of the Russian Federation, gives the right to early assignment of an old-age insurance pension, for whom insurance contributions are paid to the Pension Fund of the Russian Federation in accordance with with the legislation of the Russian Federation.

It should be taken into account that the basis of state regulation of compulsory pension insurance in the Russian Federation is established by Federal Law of December 15, 2001 N 167-FZ “On compulsory pension insurance in the Russian Federation” (hereinafter referred to as Law N 167-FZ). This Law regulates legal relations in the system of compulsory pension insurance, and also determines the legal status of subjects of compulsory pension insurance, the grounds for the emergence and procedure for exercising their rights and obligations, and the responsibility of subjects of compulsory pension insurance.

Subjects of compulsory pension insurance on the basis of Art. 4 of Law N 167-FZ are insurers (which in Article 6 of this Law, in particular, include persons making payments to individuals: organizations, individual entrepreneurs, individuals), the insurer (according to Article 5 of the same Law - Pension Fund RF and its territorial bodies) and insured persons (specified in Article 7 of the Law).

The provisions of paragraph 1 of Art. 7 of Law N 167-FZ, the number of insured persons includes foreign citizens permanently or temporarily residing in the territory of the Russian Federation, as well as foreign citizens (with the exception of highly qualified specialists in accordance with the Federal Law of July 25, 2002 N 115-FZ “On the Legal Status foreign citizens in the Russian Federation"), temporarily staying on the territory of the Russian Federation, working under an employment contract or under a civil law contract, the subject of which is the performance of work and the provision of services. At the same time, Art. 2 of Law N 167-FZ provides that in cases where an international treaty of the Russian Federation establishes rules other than those provided for by this federal law, then the rules of the international treaty of the Russian Federation are applied.

Relations regarding compulsory social insurance arise: with the insurer (employer) for all types of compulsory social insurance from the moment of concluding an employment contract with the employee; from the insurer - from the moment of registration of the policyholder; for insured persons - for all types of compulsory social insurance from the moment of concluding an employment contract with the employer, unless otherwise established by federal laws (clause 1, article 9 of the Federal Law of July 16, 1999 N 165-FZ “On the Basics of Compulsory Social Insurance” (hereinafter - Law N 165-FZ), Article 2 of Law N 167-FZ).

Based on the above standards, we can conclude that these foreign workers are considered insured persons from the moment of concluding an employment contract with the employer, unless other rules are established by an international treaty of the Russian Federation.

Therefore, the rules for organizing individual (personalized) accounting established in Chapter II of Law No. 27-FZ stipulate that when concluding an employment contract or a civil law contract, the remuneration for which insurance premiums are calculated in accordance with the legislation of the Russian Federation, these categories of foreigners must present an insurance certificate of state pension insurance (SNILS), and if they enter into such an agreement for the first time, then they receive an insurance certificate of compulsory pension insurance containing the insurance number of an individual personal account through the policyholder (paragraph 3 of article 1, paragraph 2 of article 7, Clause 3, Article 9 of Law No. 27-FZ, Part 4, Article 65 of the Labor Code of the Russian Federation).

In turn, by virtue of paragraphs. 1-2 tbsp. 8 of Law No. 27-FZ, the insurer submits to the relevant body of the Pension Fund of the Russian Federation information about all persons working for him under an employment contract, as well as those who have entered into contracts of a civil law nature, for remuneration for which, in accordance with the legislation of the Russian Federation, insurance premiums are calculated, for which he pays insurance premiums. Information for individual (personalized) accounting is submitted to the Pension Fund of Russia in accordance with the procedure and instructions established by the Pension Fund of Russia. Forms and formats of information for individual (personalized) accounting, the procedure for filling out forms of specified information by policyholders are determined by the Pension Fund of the Russian Federation.

The procedure for registering and changing personal accounting information.

Clauses 1 and 2 of Art. 9 of Law No. 27-FZ establishes that the policyholder represents the provisions provided for in paragraphs. 1-8 p. 2 tbsp. 6 of Law No. 27-FZ information (including SNILS) to the relevant PFR body, in particular:

during the initial registration of insured persons for individual (personalized) registration in the compulsory pension insurance system;

when hiring citizens or when concluding civil contracts with citizens, for remuneration for which, in accordance with the legislation of the Russian Federation, insurance premiums are charged, who did not previously have insurance experience and an insurance certificate of compulsory pension insurance.

We are talking about providing the following information: last name, first name, patronymic, as well as the last name that the insured person had at birth; date of birth; place of birth; field; permanent residence address; series and number of the passport or identity card, the date of issue of the specified documents, on the basis of which the above information is included in the individual personal account, the name of the authority that issued them; citizenship.

The specified information is presented in the following order:

- during the initial registration of insured persons for individual (personalized) accounting in the compulsory pension insurance system - within the time frame established by the Pension Fund of the Russian Federation (each insured person working for a given policyholder, in turn, presents to the policyholder documents confirming information about him and fills out the appropriate forms) ;

- when hiring a citizen or concluding a civil law agreement with a citizen, for remuneration for which, in accordance with the legislation of the Russian Federation, insurance premiums are charged, who did not previously have an insurance record and an insurance certificate of compulsory pension insurance, as well as when such information contained is changed in the individual personal account of the insured person working for this policyholder - within the time limits specified in Art. 11 of Law N 27-FZ (every citizen entering work, as well as every insured person whose information in his individual personal account has changed, in turn presents to the policyholder documents confirming information about them and fills out the appropriate forms).

In accordance with paragraphs. 5 and 8 of the Instructions on the procedure for maintaining individual (personalized) records of information about insured persons, approved by Order of the Ministry of Labor of Russia dated December 21, 2016 N 766n (which entered into force on February 19, 2017, hereinafter referred to as the Instructions) to issue an insurance certificate, the employer must submit to the territorial body The Pension Fund of the Russian Federation (hereinafter referred to as the territorial body of the Pension Fund of the Russian Federation) the following documents: an employee’s application for the issuance of a certificate, drawn up in any form (clause 3 of Article 9 of Law No. 27-FZ); questionnaire of the insured person in form N ADV-1, approved by Resolution of the Pension Fund of the Russian Federation of January 11, 2017 N 2p “On approval of document forms used for registering citizens in the compulsory pension insurance system, and Instructions for filling them out.”

Let us note that clauses 5, 10 of Law No. 27-FZ establish only the deadline for the insured person to submit an application for restoration of the insurance certificate in the event of its loss or exchange - within a month from the date of loss or change of information. The procedure for submitting an application and making changes to a personal account is determined by paragraphs. 15-20 Instructions.

The deadline for submitting personalized accounting information to the Pension Fund during the initial registration of insured persons (in Form No. ADV-1) is not established either by Law No. 27-FZ or by the Instructions.

Clause 12 of the Instructions establishes only the deadline for the adoption of a decision by the Territorial body of the Pension Fund of the Russian Federation on opening a personal account or refusing to register an insured person - within five working days from the date of receipt of the insured person’s questionnaire, information on state registration of birth or a citizen’s application for the issuance of a universal electronic card .

These deadlines are also not established by the resolutions of the PFR Board, which approved the reporting forms for individual (personalized) accounting and the procedure for their submission, including:

— Resolution of the Board of the Pension Fund of January 11, 2017 N 3p “On approval of the form “Information on the insurance experience of insured persons (SZV-STAZH)”, the form “Information on the policyholder transferred to the Pension Fund for maintaining individual (personalized) records (EDV-1)” , forms “Data on the adjustment of information recorded on the individual personal account of the insured person (SZV-KORR)”, forms “Information on earnings (remuneration), income, amount of payments and other remunerations, accrued and paid insurance premiums, periods of employment and other activities included in the insurance period of the insured person (SZV-ISH)", the procedure for filling them out and the format of information";

- Resolution of the Board of the Pension Fund of 01.02.2016 N 83p “On approval of the form “Information about insured persons”.

At the same time, in Art. 11 of Law No. 27-FZ, specific deadlines are established only for the submission of information in the forms SZV-M and SZV-STAZH, as well as DSV-3 (approved by Resolution of the Board of the Pension Fund of the Russian Federation dated 06/09/2016 N 482p). Other information is provided when certain conditions occur.

Thus, taking into account the above norms, in the situation under consideration, the obligation to provide information in the SZV-M form about newly hired foreign citizens who are insured persons arises for the insured-employer from the moment of concluding an employment contract with the employee.

This conclusion is confirmed by the explanations given in letters from the Ministry of Labor of Russia dated March 16, 2018 N 17-4/10/B-1846 and dated July 7, 2016 N 21-3/10/B-4587. They also stated that, taking into account Art. 16 of the Labor Code of the Russian Federation, if an individual has an employment relationship with an organization, then such persons for the purposes of Law N 167-FZ are classified as working persons. Thus, an employer registered with the Pension Fund of Russia as an insurer of compulsory pension insurance is required to submit reports on individual (personalized) accounting in the forms SZV-M and SZV-STAZH in relation to insured persons who are in an employment relationship with this organization.

Therefore, taking into account the limited deadlines for sending these reports, as well as in order to avoid the application of financial sanctions for failure by the policyholder to submit the SZV-M form within the prescribed period, we recommend that organizations when concluding an employment contract or a civil law contract, for the remuneration for which insurance premiums are calculated in accordance with the legislation of the Russian Federation , with foreign insured persons who are not registered in the compulsory pension insurance system, promptly submit the insured person’s application form to the territorial body of the Pension Fund of the Russian Federation (taking into account the five-day period for opening an individual personal account).

On the submission of information in the SZV-M form in the absence of information about the employee’s SNILS.

The procedure for submitting reports provided for in Art. 11 of Law No. 27-FZ, in the absence of information about the employee’s SNILS at the time of its submission, the above acts have not established. There are also no official explanations.

At the same time, part 3 of Art. 17 of Law No. 27-FZ establishes, in particular, that for the provision by the insured of incomplete and (or) unreliable information provided for in clause 2.2 of Art. 11 of Law N 27-FZ, financial sanctions in the amount of 500 rubles are applied to such an insured for each insured person.

The absence in SZV-M of data on the insurance number of the individual personal account of the insured person can be interpreted by inspectors as the provision by the policyholder of incomplete information about the insured person, which may serve as a basis for bringing the organization to liability under Part 3 of Art. 17 of Law No. 27-FZ.

Moreover, the absence of the insured person’s SNILS data is not a basis for releasing him from liability under Part 3 of Art. 17 of Law N 27-FZ (see, for example, the resolution of the Tenth AAS dated 03/21/2017 N 10AP-1577/17 (resolution of the Moscow District Court dated 06/08/2017 N F05-7409/17 was left in force)).

At the same time, Article 15 of Law No. 27-FZ provides for the right of the policyholder to supplement and clarify the information transmitted to him about the insured persons in agreement with the relevant PFR body or tax authority.

At the same time, from paragraph 39 of the Instructions it follows that financial sanctions are not applied to the policyholder if the policyholder, upon identifying an error in the previously submitted individual information regarding the insured person, before the error is discovered by the territorial body of the Pension Fund of the Russian Federation, independently submits updated (corrected) data to the territorial body of the Pension Fund of the Russian Federation. information about this insured person for the reporting period.

Sanctions also do not apply if the policyholder provides updated (corrected) individual information within five working days from the date of receipt of the notification about the elimination of existing discrepancies sent to the policyholder by the territorial body of the Pension Fund of the Russian Federation in accordance with Part 5 of Art. 17 of Law No. 27-FZ.

Currently, errors regarding incorrect SNILS are qualified by result code 30 (Table 7 of the Resolution of the Pension Fund Board of December 7, 2016 N 1077p “On approval of the format of information for maintaining individual (personalized) records (form SZV-M)”). At the same time, in the previously effective order of the Board of the Pension Fund of August 31, 2016 N 432r “On approval of the data format for information about insured persons (Form SZV-M)” it was reported that if there are errors in the SZV-M verification protocol with codes 30 and 40, a positive protocol is generated with the status “Document partially accepted” and the text “Re-submission of information on the insured person is required”, SZV-M is considered partially accepted. When reading the protocol, you must pay attention that data on insured persons for whom the protocol contains errors of the specified types will not be accepted and taken into account on individual personal accounts. The policyholder for these insured persons must correct the errors and submit reports on them. There are no such explanations in the current description of the format for presenting the SZV-M form.

At the same time, the procedure for filling out the SZV-M form, approved by Resolution of the Pension Fund Board dated 01.02.2016 N 83p, provides for three types of information to be submitted, reflected in the “Form type (code)” field:

- “outcome” - the original form submitted for the first time by the policyholder about the insured persons for a given reporting period;

— “additional” — a supplementary form submitted to supplement the information previously accepted by the Pension Fund about insured persons for a given reporting period;

— “about Question: When sending a report using the SZV-M form, error messages are received from the Pension Fund. How to read these messages correctly? Do errors need to be corrected? Can the Pension Fund fine for errors in SZV-M? (EZh Question-Answer magazine, No. 10, October 2021)” explains the following:

“Errors that require correction include the discrepancy between full name and SNILS. Such an error will be assigned a code from 20 to 30. The Fund will not accept information only for a specific employee whose full name does not correspond to SNILS. This is possible, for example, if the fund has not yet assigned SNILS to the employee, and the company has recorded someone else’s number. To correct such errors in the SZV-M, it is necessary to submit a supplementary form to the Pension Fund of Russia. It should include only employees for whom there are errors in the SZV-M data.”

The absence of grounds for holding liable if the policyholder makes changes to previously submitted information in the established manner is also indicated in the ruling of the RF Armed Forces dated January 22, 2018 N 301-KG17-20650 (the period is indicated incorrectly).

And in the resolution of the Arbitration Court of the Ural District dated 02/06/2018 N F09-8453/17, the judges also came to the conclusion that the submission of a supplementary form in relation to persons not reflected in the original form, when independently correcting the error, exempts from the application of financial sanctions provided for in paragraph 3 of Art. . 17 of Law No. 27-FZ. Similar conclusions were made in the resolutions of the Eleventh AAS dated November 2, 2017 N 11AP-14259/17, the Twentieth AAS dated October 18, 2017 N A54-3773/2017, and the Seventeenth AAS dated October 11, 2017 N A60-24770/2017.

At the same time, the Pension Fund of Russia, in letter No. 19-19/5602 dated March 28, 2018, insists that financial sanctions are not applied only if the previously submitted information for a specifically insured person is corrected. Submission by the policyholder of additional forms for persons for whom information was not previously provided during the reporting period is grounds for the application of financial sanctions.

Considering the above, we recommend that the organization contact the Pension Fund for appropriate clarification on the procedure for submitting information in the situation under consideration.

Prepared answer:

Expert of the Legal Consulting Service GARANT

auditor, member of RSA, professional accountant Elena Makarenko

The answer has passed quality control

Post:

Comments

Incorrect SNILS in SZV-M

Citizens provide information about SNILS to their employer when applying for a job or concluding a GPC agreement. An employer can find out SNILS:

• from a plastic card (insurance certificate of compulsory pension insurance) received by an individual before 04/01/2019;
• from the ADI-REG form - a document confirming registration in the individual (personalized) accounting system generated by the Pension Fund of Russia after the specified date.

Both documents have equal force (Article 7 of the Law “On Amendments...” dated 04/01/2019 No. 48-FZ).

Find out more about the new ADI-REG form:

• “ADI-REG: Pension Fund of Russia approved a new form of persuchet”;
• “SNILS has been cancelled—what’s the replacement?”

The SNILS assigned to an individual can be quickly checked in your personal account on the Federal Tax Service website. To verify the data, create a request, certify it with an electronic signature and send it to the Pension Fund. The answer will come within 24 hours, and you can not only view it, but also download it in PDF format.

If, nevertheless, you made a mistake and the SNILS is incorrectly indicated in SZV-M, a protocol with an error will be received from the Pension Fund of Russia - discrepancies will be revealed when comparing the full name. and SNILS for a specific individual. The error should be corrected by submitting the corrective form SZV-M to the Pension Fund.

How to get an answer

The Pension Fund will make a decision on opening a personal account for the employee within five working days. If the information in the application form:

• are indicated correctly - the Pension Fund will open a personal account for the employee, issue a SNILS and transfer it to the policyholder along with the accompanying statement.
  After receiving the pension certificate, issue it to the employee within a week. He must check the data in SNILS and sign the accompanying statement.
• is already in the compulsory pension insurance system - the Pension Fund will send a refusal. This means that the certificate has already been issued. But for some reason the employee did not receive it. In this case, send an application to receive a duplicate SNILS.

Results

SZV-M without SNILS will not be accepted by the Pension Fund. If the employee does not have this number, they should contact the fund to obtain it. Instead of the usual plastic card, they will issue a document in the ADI-REG form, in which SNILS will be indicated. If the SZV-M is not accepted due to a missing or erroneous SZV-M, you should obtain/clarify this number and submit the corrective SZV-M form to the Pension Fund.

Sources:

• Federal Law No. 27-FZ dated 04/01/1996 (as amended on 04/01/2019) “On individual (personalized) accounting in the compulsory pension insurance system”
• Order of the Ministry of Labor of Russia dated December 21, 2016 No. 766n “On approval of the Instructions on the procedure for maintaining individual (personalized) records of information about insured persons”
• Federal Law dated April 1, 2019 No. 48-FZ

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What is SNILS. History of appearance

The abbreviation SNILS stands for “Individual Personal Account Insurance Number”. It contains information about the citizen’s work experience and paid insurance premiums. The first mentions of state pension provision on the territory of Rus' appear in the 17th century. Already in 1663, under Tsar Alexei Mikhailovich, “therapeutic” monetary payments were awarded, the amount of which depended on the severity of the injuries received. Radical changes in pension provision began to be implemented after the socialist revolution. In the 1920s, the pension system was replaced by a social insurance system, which worked on the principle that all organizations paid taxes to the state, from which the country's budget was formed. This budget was used to cover all government needs: payment of pensions to citizens, construction of factories and roads. This system was maintained until the collapse of the USSR. The project to create personalized accounting of information on pension rights in Russia started in 1995 in accordance with the concept adopted by the resolution of the Pension Fund of the Russian Federation in January of the same year. The goal of the project is the formation of a multi-level pension system to improve the pension provision of citizens. On April 1, 1996, Federal Law No. 27-FZ “On individual (personalized) registration in the compulsory pension insurance system” was adopted. On March 15, 1997, by Decree of the Government of the Russian Federation No. 318, the Instruction on the procedure for maintaining individual (personalized) records of information about insured persons for the purposes of compulsory pension insurance was approved. These documents have become the main guarantors of the new pension rights of Russian citizens. Since 2003, the country's employed population began to receive so-called “chain letters”. They displayed payments for insurance premiums.

SNILS can look in two versions:

1. Paper until April 1, 2019;
2. Electronic from 04/1/19 (ADI-REG detailed article)

Paper SNILS is most often issued in a green laminated card, which contains a unique number assigned to a person once for life. The certificate itself can change, for example, when personal data changes, but the number never does.

SNILS contains the following information:

• surname, first name, patronymic;
• gender;
• date and place of birth;
• insurance number of the personal account;
• date of registration as an insured person in the compulsory pension insurance system.

Electronic SNILS (ADI-REG sample) includes the same information that is reflected in the SNILS card:

• insurance number of an individual personal account;
• last name, first name and patronymic of the person;
• date and place of birth;
• floor;
• date of registration in the individual accounting system (in the Pension Fund of Russia).

The document is supported by an electronic signature of an authorized person of the territorial branch of the PFR.chnik:

What's happened?

On April 1, 2021, on the day of its official publication, Federal Law No. 48-FZ of April 1, 2019 came into force, according to which the Russian Pension Fund will no longer issue insurance certificates of compulsory pension insurance (SNILS) to citizens. Paper and plastic cards themselves have been abolished, all data on the individual personal account of insured persons will now be reflected in electronic form. As the Pension Fund emphasized, the changes will affect only formal registration in the insurance system and will not affect pension provision in any way. In addition, those who already have a SNILS card will be able to continue to use it.

At the same time, the abolition of paper (plastic) SNILS is one of the steps towards the introduction of a digital profile of a citizen, which is planned by the Government of the Russian Federation. But SNILS has long become a necessary personal identifier. Without it, you cannot see a doctor, make a deal, or get a job.

For many organizations and institutions, this card is one of the mandatory documents that they must receive from a person to formalize relations with him. How should they act now that SNILS has been cancelled?

Deadlines for SZV-M 2021: table

The reporting form must be submitted to the territorial office of the Pension Fund on a monthly basis. All due dates in 2021 are shown in the table:

Form SZV-M with a single director and he is also the founder (2020) is submitted according to the same deadlines; no special conditions are provided for this case.

Methods for assigning SNILS

The obligation to submit information to the Pension Fund for persons who do not have an insurance certificate in order to obtain such a document before 04/01/2019 was also assigned to the employer (Article 65 of the Labor Code of the Russian Federation, paragraph 2 of Article 7 of Law No. 27-FZ). Moreover, they had to do this when applying for a job both under an employment contract and under a GPC agreement.

Only individuals who independently paid contributions to the fund were in an exceptional position. They themselves registered with the Pension Fund and received such certificates themselves.

Since April 1, 2019, the situation has changed. Now an individual personal account can be opened (Clause 1, Article 6 of Law No. 27-FZ):

• according to the personal application of the person subject to insurance (this includes both citizens of the Russian Federation and foreigners, as well as stateless persons residing in Russia permanently or temporarily), and its submission is allowed either by the individual himself directly or through an employer or MFC;
• based on information received through interdepartmental data exchange, i.e. an individual may not even know that he is already registered with the Pension Fund.

At the same time, in Art. 65 of the Labor Code of the Russian Federation retains the provision on the employer’s obligation to provide information for an employee who does not have SNILS to register him in the OPS system. However (taking into account the possibility of registration through interdepartmental exchange), such an employee should first submit a request to the Pension Fund about the SNILS assigned to him.

In response, he will either receive information about the number he already has, or will be entered into the system based on the information he himself submitted to the fund. If the latter does not happen, the employer will provide information for registration.

Mandatory documents for employment

In accordance with the requirements of Part 1 of Article 65 of the Labor Code of the Russian Federation, when concluding an employment contract, a person applying for work must present to the employer:

• passport or other identity document;
• work book, with the exception of those employees who enter work for the first time, registration on a part-time basis, loss, damage to the work book;
• a document confirming registration in the individual (personalized) accounting system, including in the form of an electronic document, with the exception of the employment of a person for whom an individual personal account has not been opened;
• military registration documents (for those liable for military service and persons subject to conscription for military service);
• a certificate of the presence (absence) of a criminal record and (or) the fact of criminal prosecution or the termination of criminal prosecution on rehabilitative grounds (in some cases);
• document on education, qualifications or special knowledge (when applying for a job that requires special knowledge or special training).

It follows from this that although SNILS has been abolished, it still remains mandatory when applying for a job. What should an employer do if he or she does not have access to such electronic databases?

License

Any tariff for the “Reporting via the Internet” service.

1. In the “PFR” section, create a report and select the “Receipt and exchange of insurance certificates” form.

2. Check the box “Registration in the compulsory pension insurance system” and click “Next”.

3. Add employees who do not have SNILS.

4. Basic information about employees will be filled in automatically; fill in the missing information.

5. Check and submit the form.

How to employ a person without SNILS

From April 1, 2021, branches of the Russian Pension Fund stopped issuing the usual “green” SNILS cards to citizens. However, many institutions and organizations continue to require this document. Is such a requirement legal? And what if the employee or contracting party does not have an insurance certificate?

What's happened?

On April 1, 2021, on the day of its official publication, Federal Law No. 48-FZ of April 1, 2019 came into force, according to which the Russian Pension Fund will no longer issue insurance certificates of compulsory pension insurance (SNILS) to citizens. Paper and plastic cards themselves have been abolished, all data on the individual personal account of insured persons will now be reflected in electronic form. As the Pension Fund emphasized, the changes will affect only formal registration in the insurance system and will not affect pension provision in any way. In addition, those who already have a SNILS card will be able to continue to use it.

At the same time, the abolition of paper (plastic) SNILS is one of the steps towards the introduction of a digital profile of a citizen, which is planned by the Government of the Russian Federation. But SNILS has long become a necessary personal identifier. Without it, you cannot see a doctor, make a deal, or get a job.

For many organizations and institutions, this card is one of the mandatory documents that they must receive from a person to formalize relations with him. How should they act now that SNILS has been cancelled?

Mandatory documents for employment

In accordance with the requirements of Part 1 of Article 65 of the Labor Code of the Russian Federation, when concluding an employment contract, a person applying for work must present to the employer:

passport or other identification document; work book, with the exception of those employees who enter work for the first time, registration on a part-time basis, loss, damage to the work book; a document confirming registration in the individual (personalized) accounting system, including in the form of an electronic document, with the exception of the employment of a person for whom an individual personal account has not been opened; military registration documents (for those liable for military service and persons subject to conscription for military service); a certificate of the presence (absence) of a criminal record and (or) the fact of criminal prosecution or the termination of criminal prosecution on rehabilitative grounds (in some cases); document on education, qualifications or special knowledge (when applying for a job that requires special knowledge or special training). It follows from this that although SNILS has been abolished, it still remains mandatory when applying for a job. What should an employer do if he or she does not have access to such electronic databases?

How to employ a person without SNILS

After April 1, 2021, employers must require applicants for a position of their choice:

a document confirming registration in the individual (personalized) accounting system. An applicant for employment can independently download such a document in his personal account on the Pension Fund website. The data can also be sent to the employer electronically; a previously received paper or plastic SNILS card. If a person is employed for the first time, the employer will no longer need to issue him a pension insurance certificate in the form of a SNILS card. Now for those citizens who enter into an employment contract for the first time, they will simply need to open an individual personal account with the Pension Fund. To do this, the employer, immediately after hiring a person, will have to transfer information about him to the territorial body of the Pension Fund of the Russian Federation.

ligazakon.ru

Share link:

• Click here to share content on Facebook. (Opens in a new window)
• Click to share on WhatsApp (Opens in new window)
• Click to share on Telegram (Opens in new window)
• Click to share on Twitter (Opens in new window)

Similar

Opinion of the Pension Fund on filing SZV-M for the sole founder

The Pension Fund of the Russian Federation, in letter dated May 6, 2021 N 08-22/6356, expressed the position that the head of the SZV-M - the sole founder - is obliged to submit the report for himself, even if he does not receive a salary. According to representatives of the Fund, if wages and benefits were not paid in the reporting month, reporting in the SZV-M form is still submitted. The Pension Fund of the Russian Federation refers to the law of December 15, 2001 N 167-FZ “On compulsory pension insurance in the Russian Federation.” The regulation states that the insured persons are:

• Russian citizens;
• foreign citizens or stateless persons (residing in the Russian Federation),

if they work under an employment contract, including heads of organizations - the only participants and owners of the organizations' property.

According to Part 1 of Art. 7 Federal Law dated July 24, 2009 N 212-FZ, insurance premiums are paid from amounts transferred to citizens within the framework of labor relations. And we have already found out that the director - the only founder - is an employee without an employment contract, that is, he is in an employment relationship.

Following the conclusions of the officials, the director will have to submit a report to:

• even if an employment contract was not concluded with him;
• even if no payments were made to the general director in the reporting month.

True, then the Pension Fund of the Russian Federation changed its position, and for a whole year employers could not include the only founders in their reporting. But as of the March 2021 report, they are obliged to do this again, since the FIU has returned to its original point of view. This was stated in his information message.

How to get an answer

The Pension Fund will make a decision on opening a personal account for the employee within five working days. If the information in the application form:

• are indicated correctly - the Pension Fund will open a personal account for the employee, issue a SNILS and transfer it to the policyholder along with the accompanying statement.
  After receiving the pension certificate, issue it to the employee within a week. He must check the data in SNILS and sign the accompanying statement.
• is already in the compulsory pension insurance system - the Pension Fund will send a refusal. This means that the certificate has already been issued. But for some reason the employee did not receive it. In this case, send an application to receive a duplicate SNILS.