If the founders / participants of the organization have decided to liquidate it, then one of their next actions should be the appointment of a liquidation commission or liquidator (clause 2 of article 61, clause 3 of article 62 of the Civil Code of the Russian Federation, clause 1 of article 57 of the Law of 08.02 .1998 No. 14-FZ). It is to the liquidation commission or the sole liquidator that the powers to manage the affairs of the company are transferred (Clause 4, Article 62 of the Civil Code of the Russian Federation).
After some time, in the area of calculating payments and insurance contributions in the organization, the following situation develops: all employees were dismissed after advance notice of dismissal (clause 1 of article 81, article 84.1 of the Labor Code of the Russian Federation), the contract with the director was terminated (if there was one at all) ), and all the affairs of the company are handled by the liquidator. A reasonable question arises: is it necessary to file a SZV-M against the liquidator.
Information about the liquidator in SZV-M
Let's start with the fact that the liquidated organization should conclude a civil law agreement (CLA) with each member of the liquidation commission or with the liquidator. This may be a contract for the provision of services, which will be valid until the liquidation of the company is registered by the tax authorities.
On the part of the organization, one of the company’s participants can sign the GPA with a power of attorney provided by the other participants. By the way, in such a situation it will be more convenient to pay the members of the liquidation commission or the liquidator in advance so that debts in the amount of their remuneration do not interfere with the liquidation balance sheet.
Now directly about SZV-M. This form reflects individual information not only about the organization’s employees, but also about those with whom the company has entered into a GPA for the provision of services (clause 2.2 of Article 11 of the Law of April 1, 1996 No. 27-FZ). After all, insurance premiums must be charged from remunerations (Part 1, Article 7 of Law No. 212-FZ of July 24, 2009). Thus, in the SZV-M form it is necessary to indicate the full name, SNILS and TIN of the sole liquidator or all members of the liquidation commission. And you will need to submit a form with this information every month until the month inclusive, until the registration entry on the liquidation of the company is compiled.
Who should take SZV-STAZH: what the law says
The obligation of policyholders to submit an annual report on the length of service of employees to the territorial bodies of the Pension Fund of the Russian Federation is provided for in paragraph 2 of Article 11 of Federal Law No. 27-FZ of April 1, 1996. It is stipulated that such a report must be submitted to the Pension Fund no later than March 1 of the year following the reporting year. That is, the work experience report for 2021 must be submitted to the Pension Fund no later than March 1, 2021.
Insureds must submit an annual report on work experience to the departments, namely:
- organizations, including foreign ones, operating in Russia, and their separate divisions;
- entrepreneurs, lawyers, notaries, private detectives.
Reporting to the Pension Fund of Russia as part of the year-end work experience report is required for all employees who perform work under an employment or civil contract. This follows from Article 1, paragraph 1 of Article 8 and Article 15 of the Federal Law of April 1, 1996 No. 27-FZ.
Thus, in order for there to be a legal basis for submitting a report on work experience, employment or civil law contracts must be concluded in the reporting period (year).
If there is no agreement with the liquidator
Sometimes the director, who is also the sole founder, decides to liquidate his own company on his own. At the same time, he does not enter into an agreement with himself, and does not pay remuneration. What should I do?
In such a situation, during the period when the organization is in the process of liquidation, zero reports in the SZV-M form, or rather empty ones, do not need to be submitted (Letter of the Pension Fund of the Russian Federation dated July 27, 2016 No. LCH-08-19/10581). After all, although the liquidated company is still registered with the Pension Fund as an insurer, it has no one to submit individual information to.
What to do with the CEO - the only founder
Some policyholders may be faced with the question of the need to fill out the SZV-STAZH form for the general director, the only founder, with whom an employment contract has not been concluded and who has not received any payments from the organization in the reporting period. The controversy of this situation lies in the particularity of the legal status of the head of the organization: he is subject to the norms of labor law, as an employee who has entered into labor relations with an employer - a legal entity on the basis of an employment contract, as well as the norms of civil legislation and laws on legal entities, as executive body of a legal entity (part 1 of article 273, article 274 of the Labor Code of the Russian Federation, paragraph 4 of article 53 of the Civil Code of the Russian Federation).
When a similar issue was considered in relation to the SVZ-M form, it was not possible to finally reach a consensus. So, for example, Letter No. LCH-08-19/10581 dated July 27, 2016 stated that if an organization does not have insured persons with whom an employment contract or a civil law contract has been concluded, for the benefits for which insurance premiums are calculated, then the obligation to submit a form SZV-M is missing.
However, from the explanations of the Pension Fund of the Russian Federation, given in Letter No. 08-22/6356 dated May 6, 2016, we can conclude that information must be submitted to the manager in the SZV-M form, even if there is no employment contract with him.
What to do with the SZV-STAZH form? Should the founding director be included? We will consider this issue in a separate article.
Read also
28.02.2017
Whom do we include in SZV-STAZH during liquidation?
Include in SZV-STAZH during liquidation in 2021 all company employees with whom employment contracts were concluded. Also include part-time workers in the reporting form.
Do not forget to include citizens working in the liquidated enterprise under civil law contracts. For example, working under a contract or author's order.
In SZV-STAZH during liquidation, add information for each employee:
- FULL NAME. But we indicate the middle name if available.
- SNILS - number of the insurance certificate of the insured citizen.
- A period or several periods of work in a company, from the beginning of the year until the moment of termination of activity.
- Information about accrued contributions.
Use the standard SZV-STAZH form, approved by Resolution of the Board of the Pension Fund of the Russian Federation No. 507p, to fill out. There is no other form for liquidation reporting.
Report period
If the policyholder ceases its activities, it is important to correctly reflect the working periods in the reporting. How to fill out SZV-STAZH during liquidation:
- Reflect the period of work in the company from January 1 of the year to the day of liquidation, if the employment contract or civil service agreement was valid at the time of reporting. For example, an employee was hired by the company last year and continued to work until the actual termination of operations.
- Indicate the period of work from the date of actual hiring to the day of liquidation, if the employee was employed by the company not from the beginning of the calendar year. For example, a worker under a GPC contract was hired in March and worked until the business was closed.
- Record the period from the moment of actual hiring until the moment of dismissal or termination of the contract. For example, if a fixed-term employment contract was concluded with an employee.
Procedure for filling out the report
Fill out the form following the instructions below.
Step No. 1. Policyholder details.
We register information about the liquidated enterprise. We indicate the registration number assigned to the Pension Fund. We enter the TIN and KPP. Then we indicate the name of the insurance company.
Here: indicate the type of information provided - “initial”.
Step No. 2. Reporting period.
We indicate the calendar year for which the liquidation form is generated. For example, if a firm goes out of business in 2021, report “2019.”
Step No. 3. Information about the insured persons and periods of work.
We detail the information separately for each employee of the company. We indicate your full name and SNILS. Then we register all periods of work in the company. For each period, we enter the appropriate code, in accordance with the Appendix to the Resolution of the Board of the Pension Fund of the Russian Federation No. 507p.
SZV-M upon liquidation
The report form was approved by Resolution of the Pension Fund Board No. 83p. It has several sections:
- Details of the policyholder.
- Reporting period.
- Form type.
- Information about the insured persons.
The first section contains information about the employer. They register his registration number, assigned by the Pension Fund of Russia when registering the employer as an insurer. Indicate the checkpoint and short name in accordance with the statutory documents (individual entrepreneurs enter their last name, first name and patronymic). Enter the TIN. There are 12 cells in the report to indicate this parameter. If the length of the TIN is 10 characters, dashes are placed in the remaining cells.
In the “Reporting period” section, enter the serial number of the month for which the report is submitted. For example, when taking the SZV-M for December 2021, the section says “12” and the year “2020”.
In the third section, indicate the code that corresponds to the type of information provided:
- "Out." - original form. It is provided at the end of the month.
- "Add." - complementary form. It is intended to supplement the information provided on the original form.
- "Rec." - canceling form. It is submitted to partially or completely cancel the data specified in the original form.
The fourth section, which is presented in a table, indicates the data of employees (including those working on the basis of the GPD or GPC). They write down their last names, first names, patronymics, SNILS, INN. If the TIN is unknown to the employer or the employee does not have it, it may not be indicated in the report. You can submit SZV-M without a TIN. There is no mistake in this. The form contains not only the details of the employees, but also the details of the liquidation commission. The employer must have employment agreements with them.
Filling example
VESNA LLC will be liquidated in 2021. The date of approval of the liquidation balance sheet is 06/03/2019.
The company had two employees: director Ivanov I.I. and specialist Petrov P.S.
Employment contracts were concluded with both employees, which were terminated on 06/03/2019. In the period from January to the date of liquidation, the employees had periods of incapacity for work.
Sample of filling out SZV-STAZH during liquidation of an organization
How to submit a report to the Pension Fund of Russia
There are no special rules on how to surrender SZV-STAZH during liquidation. Prepare reports either on paper or electronically.
Companies with fewer than 25 employees have the right to report in any way convenient for them - both on paper and in digital format.
Firms with 25 or more employees do not have the right to choose. Such policyholders are required to provide information to the Pension Fund exclusively in electronic form.
Articles on the topic
If the company is liquidated, then the HR officer must prepare and submit the SZV-STAZH report. This is done within a month from the date of approval of the interim liquidation balance sheet. In the article you will find a sample of filling out information and a completed report form.
Download the document on the topic
Frequency of provision
Personalized reporting is submitted to the Pension Fund of the Russian Federation once per year, no later than March 1. That is, the employer reports for the past period. Exceptions are situations where the employee has reached the deadlines established by law for retirement. Then the policyholder reports three days after the date the future pensioner applies for payment of benefits. Failure to submit reports is punishable by a fine.
An additional feature of reporting arises if the company initiates reorganization or is completely liquidated. The report must be generated and submitted no later than a calendar month from the date of approval of the liquidation balance sheet. It is important to submit the documentation no later than sending the accounting form to the Federal Tax Service. The liquidated company will report for the time worked from the beginning of the year to the date of liquidation.
On the day of dismissal, citizens receive a set of standard documentation: a work book, certificates 182-, 2-NDFL and an individual report SZV-STAZH. The last template is prepared for one person and is not provided to the tax office.
What is the deadline for submitting a report upon liquidation of an organization?
Most companies are required to submit a report in the SVZ-STAZH form to the Pension Fund of the Russian Federation based on the results of 2021. Deadline - until March 1, 2021, based on the results of 2019 until March 1, 2021 inclusive. You need to report for the past year. But in some cases it is necessary to prepare and submit information about insured persons during the reporting year.
★ Find out in the main article on the topic how to fill out the form correctly.
The SZV-STAZH report upon liquidation of an organization is submitted within one month from the date of approval of the interim liquidation balance sheet. It is necessary to take into account that information about the insured persons must be submitted before the package of liquidation documents is completed and submitted to the tax office.
SZV-STAZH upon closure of an individual entrepreneur is handed over within one calendar month from the day on which the decision was made to terminate entrepreneurial activity. If the established deadlines for submitting reports to the Pension Fund are violated, the company will be fined 500 rubles per each insured employee (paragraph 3, article 17 of Federal Law No. 27-F3 of April 1, 1996).
When liquidating an LLC, the SZV-STAZH form includes all employees who worked:
- under an employment contract;
- under a civil contract.
The report also includes those employees who were fired during the year. The information also includes members of the liquidation commission, regardless of what type of agreement was concluded with them. The SZV-STAZH form is drawn up during liquidation from January 1 of the current year until the day of direct liquidation. The Pension Fund of the Russian Federation explained that the day of termination of a company’s activities is considered the date of entry into the Unified State Register of Legal Entities on liquidation (based on paragraph nine of Article 63 of the Civil Code of the Russian Federation).
Table. Is it necessary to include founders, part-time workers, maternity workers and other employees in SZV-STAZH and in what situations
How to fill out SZV-STAZH upon liquidation of an organization: sample filling
When liquidating an organization, SZV-STAZH is drawn up strictly in the form approved by the Pension Fund of the Russian Federation (Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 No. 507p).
- In the header of the form, enter the registration number assigned by the Pension Fund of Russia branch at the place of registration. In separate fields, write down the TIN and KPP of the organization. The second section provides the calendar year for which the reporting was prepared.
- In a separate block, information about the type of reporting is entered. Upon liquidation. The full and abbreviated name of the company is written down in the line. The tabular part of the third section includes details of employees and the period of each person’s work in the company. FULL NAME. enter in the nominative case, for example, Petrov Alexander Viktorovich.
- If employees performed duties under a civil contract during the period of work and received money for this, then “ AGREEMENT
” is written in column 11.
For example, if the services were performed by a liquidator and the SZV-STAZH is filled out upon liquidation of the company, “ NEOPLDOG
” or “
NEOPLAVT
” is entered in the column. - Sections 4 and 5 of the form are left blank; they are filled out only when submitting information for an employee who retired in 2021 (clause 2.4 of the Procedure, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 No. 507p).
SZV-STAZH when assigning a pension to an employee
When an employee is going to retire, he must write a statement in which, along with a request to be dismissed in connection with retirement, he asks to submit personalized accounting information to the Pension Fund of the Russian Federation. The SZV-STAZH form and the procedure for filling it out were approved by Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 No. 507p.
For employees who are retiring, SZV-STAZH must be submitted to the Pension Fund within three calendar days from the date of submission of the application.
How to fill out SZV-STAZH when assigning a pension
When you submit SZV-STAZH for an employee retiring, in the upper right corner of the form, opposite the “Pension Assignment” field in the information type, you need to put o.
What to consider when preparing SZV-STAZH for a person retiring
Section 3
Section 3 of the SZV-STAGE reflects the employee’s periods of work, including periods of vacation, sick leave and other reasons for absence from work. Specific dates are indicated in columns 6 and 7.
SZV-STAGE is compiled for a calendar year. If an employee has been working in the company for a long time, the employment contract with him was concluded much earlier than the beginning of the year, the first date in column 6 will still be the first day of the reporting year “01/01/2019”. There is no need to indicate previous years in the report.
The last date in column 7 will be the day of retirement.
Please note: when submitting a retirement application, the employee must indicate the start date of the pension.
For employees who work in special conditions, in hazardous work part-time, the periods of work must be indicated in column 11. This applies to those who are eligible for early retirement.
Columns 8–10, 12 and 13 need to be completed only if the employee has the right to early retirement. In this case, it is necessary to indicate the codes of the relevant working conditions in column 12.
In column 10, write the code of the basis for calculating the insurance period of an employee who is entering early retirement.
How to submit SZV-STAZH upon liquidation of an organization
There are several ways to submit reports: on paper or electronically.
- if the organization had less than 25 employees
, upon liquidation of a company, the employer has the right to independently choose in which way he will prepare and submit a report:
paper or electronic
;
— if the company employed more than 25 people
, you can submit the SZV-STAZH form
only electronically
.
To avoid having to redo the report, it must be completed without errors. Pay special attention to the signature. The document is certified with an enhanced qualified signature. The deadline for submitting SZV-STAZH during liquidation does not change and is one month from the date of approval of the interim liquidation balance sheet.
Manual on the new form SZV-STAZH
Learn how to show the following in an updated report form:
- work under two contracts;
- part-time work;
- paid and unpaid vacations;
- work while on parental leave.
Where to submit SZV-STAZH upon liquidation of an individual entrepreneur
Upon liquidation, organizations hand over SZV-STAZH to the territorial offices of the Pension Fund at the place of registration. Individual entrepreneurs submit the report at their place of residence (clause 1, article 11 of the Federal Law of April 1, 1996 No. 27-FZ).
When liquidating an organization, you must submit the SZV-STAZH form within one month from the date of approval of the interim liquidation balance sheet. LLCs submit information about all employees to the territorial office of the Pension Fund of the Russian Federation at the place of registration of the company. Individual entrepreneurs submit a report to the regional branch of the Pension Fund of the Russian Federation at their place of residence.
