Supplementary SZV-M upon expiration of the deadline: will there be a fine?

The supplementary form SZV-M is submitted when new information needs to be added to the original version or errors must be corrected. For example, they forgot to indicate SNILS or INN in the employee’s information, they made a mistake in the employee’s last name, or they forgot to indicate the employee in the initial report. Then the employer needs to clarify information about employees and provide a new SZV-M report on the same form, only instead of the original code, put the code “additional”

Submission deadlines and composition of SZV-M

This document is submitted to the pension fund every month before the 15th day of the month following the reporting month. For example, a report for March must be submitted by April 15. If the fifteenth falls on a weekend or holiday, the filing deadline is moved to the next business day. In particular, April 15th falls on a Sunday, which means the filing date is moved to the 16th.

The form consists of four sections:

1. Details of the policyholder: information about the employer is indicated. In particular, registration number in the Pension Fund of Russia, name, tax identification number and checkpoint.
2. Reporting period: enter a code corresponding to the serial number of the month for which the documentation is submitted. For example, January is code “01”, February is “02” and so on. The year is entered in a separate column.
3. Type of form: depending on whether the report is being submitted for the first time for a specific period or not, one of three codes is entered - “output”, “additional”, “o”; indicated only if the report is submitted for the first time.
4. Information about the insured persons: the full name of each employee, as well as SNILS and INN are indicated.

How to fill it out

Instructions

Instead of standard sections 1–4 of the SZV-M form, the employer fills out the items that are located in the main menu about and “Employees”.

Title page

• In the “Reporting period” paragraph, write the month for which the Pension Fund provides information about the worker, and the calendar year.
• In the “Form type” item, write the type of form of the report being compiled. The SZV-M report can be of 3 types - initial, supplementary or canceling.

When entering information for the reporting period (month), the program automatically sets o by default.

• If the employer adds additional information to the reports previously submitted to the Pension Fund, he writes this type of document SZV-M - “supplementary”. Moreover, in this report form the employer includes only those workers who were not in the original report.
• When canceling the information previously specified in the SZV-M report, the head of the company fills out the “cancelling” form of the document. In this document, the policyholder indicates those individuals whom he accidentally included in the original form.

In the “Direction of submission” section, indicate the regional PFR body to which the report is being submitted.

In the “Company Name” field, write the employer’s details:

• abbreviated company name;
• TIN and checkpoint of the company;
• registration number in the Pension Fund of Russia.

Next, in specific fields indicate the title of the position and full name of the director of the company.

Employees

This section provides information about employees - insured individuals. Insured persons are individuals with whom the employer (policyholder) has entered into an employment or civil legal contract, copyright or under license.

When filling out the section about workers, the company director clicks on the “Add employee” button and in a new window for each employee enters the following information:

• FULL NAME;
• SNILS;
• TIN.

Attention! The section of the canceling SZV-M about employees is filled out even if the employer did not accrue salary to the worker in the reporting month. The main thing is that the contract itself is valid for at least 1 day in the reporting month.

An example of filling out a canceling SZV-M for 1 person is presented below.

Cancellation SZV-M for 1 person (filling sample)

SZV-M: canceling or supplementing

Canceling reporting is applied if incorrect information about the insured persons was entered into it. If the report does not reflect all information about employees, then a supplementary form is used. Such definitions are given directly in the reporting form. In practice, employees authorized to prepare SZV-M have difficulty distinguishing between these two concepts.

Currently, there are three conditions when additional SZV-M is applied. Below is a sample of filling out this form for April 2021.

What is the cancellation form SZV-M

Concept and purpose

The cancellation form SZV-M is a document in which the employer confirms the cancellation of information submitted to the Pension Fund of the Russian Federation in the past about insured persons - about its employees. This form is similar to the one filled out in the original report. Only when filling it out in the “Form Type” section (3) do they put a mark – “cancel”.

As a result, the canceling form SZV-M is the same SZV-M, but with o.

• A canceled SZV-M is issued when inaccuracies or errors are detected in the information about a new employee hired, as well as when there is no information at all. However, this does not always need to be done.
• In particular, in the case when the company has already compiled and sent a report to the Pension Fund, and a new employee was hired at the end of the month. In such a situation, the employer does not indicate information about the employee in the report, so there is no need to cancel the original SZV-M.
• There is also no need to fill out the SZV-M report again. In such a situation, you can submit a supplementary SZV-M to the Pension Fund.
• If an incorrect TIN is indicated in the company’s report, then two forms must be submitted to the Pension Fund: canceling and supplementing SZV-M.
• In the cancellation form of the document, the employer indicates the erroneously entered TIN, and in the supplementary form - correct information about the company. Such report forms must be submitted at the same time.
• The supplementary form is also used when an incorrect SNILS of the worker was indicated in the submitted report.

To which employees is it applied?

The cancellation form SZV-M is drawn up for the following employees:

• workers who were fired , but the accounting department still compiled a report on them;
• employees who changed their last name and ended up being included in the reporting twice.

In such a situation, the employer submits to the Pension Fund the cancellation form SZV-M marked “cancelled”. The director of the company includes only extra workers; there is no need to indicate everyone in this document. Otherwise, the updated form will invalidate the correct information.

This can happen if an accounting employee sent a report and the Pension Fund sent the company a positive protocol. Then it turned out that there was a worker in uniform, A.S. Skorokhodov, but he was fired last month - in June. In such a situation, the accountant sends a canceling SZV-M report to the fund (see example below).

SZV-M supplementary form: deadlines for submission

Before submitting the supplementary SZV-M, you should familiarize yourself with the deadlines for its submission. According to existing legislation, it is submitted before the 15th day of the month following the reporting month. That is, it must be provided before the end of the reporting campaign. Otherwise, the organization faces a fine of 500 rubles for each employee in respect of whom an error was made. This is stated in Article 17 of Federal Law No. 27-FZ. Therefore, it is advisable to leave a time gap between the date of submission of the form and the deadline prescribed by law.

When you can’t do without supplementary SZV-M

The reason for submitting a supplementary SZV-M may be forgetfulness or inattention when preparing the original report, when it did not include information on all insured persons.

An adjustment will also be necessary if the employer, in response to the original SZV-M, receives from the fund a protocol stating that the data on one of the employees has not been accepted (clause 37 of the Instructions, approved by order of the Ministry of Labor dated December 21, 2016 No. 766n) .

An example will help you understand in which cases a supplementary SZV-M should be drawn up and submitted to the PRF.

In the original SZV-M for February 2021, the accountant of TransAvtomatika LLC included all full-time employees in the amount of 134 people, but forgot to include in the report two individuals with whom contract agreements were valid in February.

The accountant noticed his mistake a week after submitting the original SZV-M. A supplementary SZV-M with information on the two forgotten persons was immediately completed and sent to the Pension Fund.

There is no need to provide additional information about other company employees who were reflected in the original SZV-M and accepted by the fund.

Correct errors using ready-made instructions:

• “forgotten” invoice: we register it in the accounting journal;
• Is it possible to take into account the “forgotten” depreciation bonus now without further clarification;
• A “forgotten” VAT deduction that cannot be postponed is declared only by clarification.

Instruction 1: they forgot to include the employee in SZV-M

If you forgot to include a person in the SZV-M, you should fill out an adjustment report form. To do this, take the usual form SZV-M, approved. Resolution of the Board of the Pension Fund of 01.02.2016 No. 83p, and fill it out as follows:

• In sections 1 “Insured Details” and 2 “Reporting Period”, indicate the same data as in the original SZV-M, which needs to be supplemented if there were no errors in these sections of the original SZV-M.
• In section 3 “Form type (code)”, enter the code “additional” - this means that the form is submitted to supplement the information about insured persons previously accepted by the Pension Fund for the reporting period.
• In section 4 “Information about insured persons”, include information about the “forgotten” employee. There is no need to repeat information about other employees already reflected in the original SZV-M.

Give the completed adjustment SZV-M form to your manager for signature and then send it to the Pension Fund.

Reasons why you may need to generate a supplementary report

There are several reasons, in the presence of which, the accountant has the right to issue an additional form SZV-M. Let's format the information in table form:

Additionally, the accountant should know that, although now there is a reason such as incorrectly indicating the TIN, this number is not required to be filled out in the SZV-M form. In other words, if an employee’s TIN is missing, there is no need to resubmit the form.

If the report is not submitted in a timely manner, the company will be fined in the amount of 500 rubles. for each employee.

Explanations of the Pension Fund of the Russian Federation

Many entrepreneurs who use the labor of hired workers in the process of carrying out commercial activities are interested in the question of what the complementary form of SZV-M is.
If in the process of preparing a report in the original form, which is submitted according to the norms of clause 2.2 of Art. 11 Federal Law No. 27 of April 1, 1996, not all employees were included in the document, or data on any specialists was not accepted, a supplementary form must be submitted, as specified in Art. 15 Federal Law No. 27. The document requires a reflection of the “ADOP” form type code and the missing data.