Filling out the SZV-experience 2021, if the salary was not accrued

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).

SZV-STAGE zero - to pass or not?

To the question: “Is it necessary to take a zero SZV-EXPERIENCE for a person who actually performs a labor function without being registered for work?” - responds to the letter of the Ministry of Labor of the Russian Federation dated March 16, 2018 No. 17-4/10/B-1846. This letter states that the fact of performing the work itself indicates the existence of an employment relationship, regardless of whether it is documented.

Thus, the answer to the question: “Is zero SZV-INTERVIEW needed?” - positive. Moreover, this report is not the only one of the reports on length of service that, in relation to an employee who disinterestedly performs the functions of a manager, must be submitted to the Pension Fund. It is also required to submit monthly reports SZV-M and SZV-TD.

When you need to take the SZV-STAZH, see here.

What does the procedure for filling out the report say?

The form of the SZV-STAZH report and the procedure for filling it out were approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2017 No. 3p. At the same time, in accordance with clause 1.5 of the Procedure, the SZV-STAZH report is filled out and submitted by the insured for all insured persons who are in an employment relationship with the insured (including with whom employment contracts have been concluded) or who have concluded civil contracts with him, the subject of which is the performance of work, provision of services under copyright contracts in favor of authors of works under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art, including remunerations accrued organizations for managing rights on a collective basis in favor of authors of works under agreements concluded with users, or who have concluded employment contracts and (or) civil law contracts.

It turns out that the obligation to fill out and submit a report in the SZV-STAZH form arises for policyholders only if there is an employment or civil law relationship under the contracts listed above.

Let's look at the SZV-STAZH report form. First of all, we are interested in section 3 of this form

As you can see, in this section of the report you need to provide a list of insured persons indicating, in particular, full name, SNILS, periods of work in the reporting period, working conditions and information about dismissal. That is, if, suppose, in 2021 the organization had an employment relationship with one employee, then this section will contain a record with one line.

Filling out a conditionally zero report

Let's consider an example of filling out a zero SZV-experience 2021. The document form consists of 5 main sections. The header contains lines for entering standard details of a business entity: checkpoint, tax identification number, number in the Pension Fund and number of pages. Then comes the name of the document - SZV-zero experience.

Main blocks:

Information about the policyholder. Contains basic data: company name, tax identification number, checkpoint and number in the Pension Fund database;
Reporting period. The period for which the report is generated. In this case, 2021;
Information about the periods of business activity of the insured persons. A table is provided for entering information for each employee. In the case of zero SZV-experience for 2021, only the first line is filled in, where the personal data of the founder and the period of his business activity within the enterprise are entered.
Information about accrued contributions. In the case of real standard transfers to a pension fund or at an additional tariff, checkboxes “yes” or “no” are entered.
Information about pension contributions. Here you need to indicate the period for payment of contributions and mark the facts with “yes” or “no”.

At the end of the document, the date of formation of the document and the personal initials of the founder are indicated.

A sample SZV can be downloaded from the link below:

SZV-experience zero

Is it possible to submit a zero form?

Some policyholders do not have an employment relationship with any individuals. Also, many do not enter into any civil contracts and have no movements on their current accounts at all. In such situations, is it necessary to fill out and submit a zero report SZV-STAZH? To answer these questions, let’s turn to the format required for submitting the report electronically. This format was also approved by Resolution of the Pension Fund Board of January 11, 2017 No. 3p. Also see “New forms of personalized accounting: SZV-STAZH, ODV-1, SZV-KORR AND SZV-ISKH”.

The format stipulates that the SZV-STAZH report must have at least one entry containing, among other things, full name, SNILS and period of work. Accordingly, if there is no such (at least one) record, then the empty report simply will not pass the format-logical control and cannot be accepted. Consequently, submitting a “zero” SZV-STAZH report simply does not make any sense. Moreover, we note that on the basis of the SZV-STAZH report, the territorial bodies of the Pension Fund of the Russian Federation must distribute information about periods of service and insurance premiums paid for these periods to the individual personal accounts of insured persons. If such information is not included in the report, then its presentation becomes meaningless. Thus, we can say with confidence that there is no need to submit the “zero” form of SZV-STAZH.

At the same time, we note that if in the reporting period (for example, in 2017) there were no payments in favor of individuals, but employment or civil law contracts were concluded with them, then the SZV-STAZH experience report must be filled out and submitted. The fact that there was no payment does not relieve the policyholder of the obligation to submit a report on the periods of service. Also see “Form SZV-STAZH: how to fill out and submit a new form for annual reporting to the Pension Fund of Russia.”

Who rents

Since 2021, a new form has been used as part of pension reporting, approved by Resolution of the Board of the Pension Fund of the Russian Federation No. 3p dated January 11, 2017.
SZV-STAZH reflects information on accrued and paid insurance premiums sent to the Pension Fund for each employee for a certain reporting period. All employers report on this form:

budgetary and commercial organizations;
individual entrepreneurs;
self-employed persons, lawyers and notaries.

Information is provided for each employee of the institution who receives payment for work with subsequent deductions of contributions, including for employees employed under civil contracts.

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.

Is it necessary to submit if the salary has not been accrued?

So, let's figure out how to pass the SZV-STAZH in the absence of payroll. Employers do not always enter into civil labor contracts with their employees. In the event that the contractual relationship between the employee and the policyholder has not been established and salaries were not accrued during the entire reporting period to be reflected in the SZV-STAZH report, then a zero report does not need to be submitted. Moreover, in the above case it is impossible to prepare it in specialized programs, since when generating reporting files it is necessary to indicate information about the individual (employee), his length of service in the organization and SNILS.

Filling out SZV-STAZH without salary in zero form is possible if employment agreements were concluded during the reporting period, but accruals and payments were not recorded. The report is submitted to the Pension Fund if employees of the enterprise were on unpaid leave during the reporting period. Such a report is not considered zero, and in column 11 the value “NEOPL” must be entered.

Also, a zero report is submitted in the case when the head of the enterprise is its sole founder, therefore an employment agreement is not concluded with him. According to Letter of the Pension Fund of the Russian Federation No. 08-22/6356 dated 05/06/2016, the policyholder is recommended to submit a report in this situation in order to avoid administrative liability and a fine.

Thus, SZV-STAZH in the absence of salary is submitted in any case if during the reporting period the organization entered into employment contracts and civil law agreements.

If there are no employees

An organization can operate without having full-time or part-time employees. If the company is registered as an individual entrepreneur and it does not have employees who perform their duties on the basis of an employment contract or a CPC contract, then there is no need to submit a report in the SZV-M form.

However, this rule applies only when the activity is carried out by only one person - a private entrepreneur who does not use anyone else’s labor.

From 2021, the employer is obliged to issue copies of all reporting forms to the Pension Fund to individuals within the following terms (clause 4 of article 11 of the Law

Statement of financial results (form 2): how to fill in line by line
Sample of filling out the calculation of insurance premiums RSV-1 for the 1st quarter of 2019

Under what conditions and who rents it?

Legal entities and individual entrepreneurs who have entered into an employment or civil contract with individuals are required to submit the report in question to the Pension Fund. It is important to comply with 2 conditions:

The agreement/contract has not expired.
There is an obligation to pay insurance premiums (even if there is nothing to charge contributions for, and employees walk at their own expense).

SZV-M is submitted monthly to the territorial Pension Fund at the place of registration of the enterprise as an insurer.

For more information about this, see “Who should take the SZV-M in 2021.”

Failure to comply with delivery deadlines and format

Information on the SZV-STAZH form for 2021 had to be submitted before March 1 of the current year. After checking the reports, the Pension Fund may send the employer a request to correct certain errors. This must be done within five days from the date of receipt of the notification. The date of submission of personalized information is considered to be the date of their dispatch, which is confirmed either by the EDF operator, or by the post office, or by the territorial office of the Pension Fund of Russia.

If an employer files a report for 25 or more people, it must do so electronically using a qualified electronic signature. For failure to comply with this requirement, the employer may face a fine of 1,000 rubles. If there are fewer employees, then the reports can be sent by mail or delivered in person to the territorial office of the Pension Fund.

Zero form SZV-STAZH.

Questions are often asked about the zero form of this type of reporting. They were caused by the long silence of the Pension Fund when making a decision; moreover, the agency has already changed its decision regarding the zero form of the monthly SZV-M report.

So, if during the reporting period there were no employees in the organization, employment and/or civil contracts were not concluded, there is no need to take the SZV-STAZH. The verification program simply will not miss such a report, because the mandatory elements of the file are SNILS and full name, and the Pension Fund will return it to the employer.

Information on employees under the GPC agreement.

A common misconception is that employees with whom civil legal relations have been built are not included in the report. This is wrong. Using the SZV-STAZH form, information is submitted for all employees (insured persons) with whom both labor and civil law contracts are valid in the current period.

This requirement also applies to cases where there were no payments during the reporting period. Then in column 11 “Additional information” you should put the label NEOPLDOG. The duration of the contract for such employees is indicated either in the contract itself or in the certificate of completion of work.

SZV-STAZH must be submitted one year in advance. That is, the document is submitted to the Pension Fund annually.

IMPORTANT! The report for 2017 must be submitted no later than March 1, 2021 (based on Article 11 No. 27-FZ of April 1, 1996).

CLARIFICATION: IN WHAT CASES IS IT NECESSARY TO PASS IN THE FORM EARLY?

An employee (contractor) of an organization (IP) submitted a statement that he intended to retire in the near future.

EXAMPLE

In this situation, the policyholder is obliged to send the SZV-STAZH report to the Pension Fund of Russia within three days from the date of receipt of the application (in accordance with paragraph 2 of Article 11 No. 27-FZ of April 1, 1996).

In addition, the above-mentioned employee must be reflected in the annual reports and submit the form before March 1, 2018.