Filling out the SZV-M form when dismissing an employee

14.08.2019
0

359

3 min.

A copy of the SZV-M form is filled out and issued upon dismissal of an employee. This is a mandatory document that the former employee receives along with 2-NDFL and a work book. The need for its preparation is provided for in Federal Law-27. Its main purpose is to inform the Pension Fund about the length of service of a particular person. The requirement applies not only to employees employed on a permanent basis, but also to those who temporarily performed duties under a civil contract.

As it was before

Until 2021, all insurers were required to issue all their employees with a copy of the reports submitted for them in the SZV-M form. Organizations and individual entrepreneurs were obliged to do this by paragraph 4 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system.” It said that a copy of the SZV-M had to be given to employees within the deadline established for submitting the SZV-M. That is, employers were required to issue copies no later than the 10th day of the month following the reporting month.

In addition, previously some additional deadlines for issuing copies were previously provided for in certain cases (clause 4 of article 11 of the Federal Law of 01.04.96 No. 27-FZ):

performers (contractors) - it was necessary to issue a copy of the SZV-M on the day of termination of the civil contract;
for those who quit – on the day of dismissal;
for those who retire - within 10 calendar days from the date when the employee submits an application that he requires documents to be submitted to the Pension Fund.

Why do you need the SZV-M form?

All employers starting from April 2021 are required to submit a SZV-M report to the Pension Fund.
The report is a register of information about employees (full name, INN and SNILS) who worked during the reporting month in an organization or for an entrepreneur. The basis for an employee to be included in SZV-M is a concluded employment contract or civil law contract.

The reporting form was approved by Resolution of the Pension Fund Board of February 1, 2016 No. 83p and has continued to be valid since then without changes. It was introduced in order to obtain timely data on pensioners, who, in the event of termination of work, should have their pension indexed. Previously, pensioners independently wrote an application for pension indexation when such a right arose, but now the Pension Fund independently monitors this point.

What were the difficulties?

The obligation to issue copies of SZV-M to employees and contractors caused many complaints among accountants. They were connected with the fact that many issues were simply not regulated by law, for example:

it was not said which month a copy of the SZV-M should be given to resigning employees;
it was not specified in what form exactly copies of the SZV-M should be given to employees (considering that they contain personal data of other employees);
it did not explain how to confirm that employees had received copies. Do I need to take receipts with it?

We discussed these issues in detail in the article “Copy of SZV-M to employees and contractors: to issue or not?”

At the same time, we note that until 2021 there was no liability for failure to issue copies of SZV-M to employees. In this regard, many policyholders simply ignored the requirement to provide employees with copies of the SZV-M.

Now we’ll tell you what to do regarding issuing copies of SZV-M upon dismissal in 2021.

The procedure for issuing an extract from SZV-M to employees

In order to avoid disagreements with the inspection authorities, the enterprise must have confirmation of the fact that the employee received an extract from the SZV-M in the prescribed manner.

This can be organized in 3 ways:

issue an extract in 2 copies and ask the employee to sign the one that will remain in the organization;
keep a log of documents issued to employees, including extracts from SZV-M, in which employees will sign for their receipt;
issue an extract from SZV-M against a separate receipt.

Read more about the procedure for issuing an extract in the article “Is it necessary to issue SZV-M when dismissing an employee?”

Copies of SZV-M: what to do in 2021

The legislation was amended to paragraph 4 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ, which regulated the issue of issuing copies of SZV-M to employees. Let us explain the procedure for issuing copies of SZV-M to employees in 2021.

Copy of SZV-M upon request

In 2021, an organization or individual entrepreneur (policyholder) is obliged to issue to the insured persons copies of the SZV-M handed over for them no later than five calendar days from the date of its application. Thus, in 2021, policyholders are required to issue copies of SZV-M solely at the request of employees or contractors. There is no need to issue copies of monthly reports based on the results of each month.

But in what form should the request come from an employee or contractor? The law says nothing on this matter. In our opinion, in 2021, an employer can issue copies of SZV-M upon oral request to employees. However, in this case, it is not entirely clear how to ensure that the employer complies with the issuance deadlines?

To protect yourself, it may make sense to ask employees (contractors) for written applications to provide them with copies of SZV-M reports. Of course, there is no form for such an appeal. Its employees have the right to draw it up in any form. A sample employee appeal, in our opinion, may look like this:

Having received such a request, the policyholder will be obliged to provide the employee or contractor with a copy of the required SZV-M report no later than five calendar days from the date of the request. Accordingly, if the employee applied on January 18, 2021, then a copy must be issued no later than January 22, 2021.

An employee has the right to submit an application for a copy of SZV-M in 2021 at any time. And he is not obliged to explain why he needed such a copy.

Copies of SZV-M upon dismissal and for contractors

The provisions of paragraph 4 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ, in force in 2021, provide that the policyholder is obliged to issue copies of the SZV-M:

on the day of dismissal of the employee;
on the day of termination of a civil contract for which insurance premiums are calculated.

Note that in 2021, in paragraph 4 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ, there is no provision that employers are required to issue a copy of the SZV-M to employees retiring.

In 2021, copies of SZV-M must be issued on the day of dismissal or termination of a civil contract. No applications from employees or contractors are required for this.

SZV-M upon dismissal of an employee

This document indicates the employee’s length of service, and it does not matter what type of contract was signed with him. The point is that the employer (the policyholder) pays contributions for the employee even for 1 day worked. In the future, this certificate will be needed for the correct calculation of pension payments.

The employer is obliged to provide data in the SZV-M form to employees before the 15th day of each month, at the same time as reporting to the Pension Fund. Upon dismissal, the SZV-M is issued on the employee’s last day of work.

To the Pension Fund of Russia, policyholders provide SZV-M for all employees of the company. The accountant does not have the right to provide the employee with an exact copy of the SZV-M, since it contains personal data of other employees (TIN, full name, SNILS). It is prohibited by law to disclose such information.

Administrative and criminal liability may be applied for the dissemination of personalized data:

For disclosure of inaccessible information by an official, a fine for citizens is from 500 to 1,000 rubles, for officials - from 4,000 to 5,000 rubles. (according to Article 13.14 of the Code of Administrative Offenses of the Russian Federation);
For the illegal collection or transfer of information that is a personal secret under the Criminal Code of the Russian Federation, large fines of up to 300,000 rubles may be applied. Also, the perpetrators may be subject to forced labor, removed from certain positions, or punished with detention for up to 4 years (Clause 2 of Article 137 of the Criminal Code of the Russian Federation);
Criminal punishment is almost never applied in such a situation, but in order to avoid various types of punishments, it is worth following the rules for drawing up SZV-M and other reports.

How to issue copies: procedure

Unfortunately, no innovations that would more clearly explain how exactly to issue copies of SZV-M to employees in 2021 have appeared in the legislation. In this regard, we consider it appropriate to remind you that an exact copy of the SZV-M with data on all employees of a company or individual entrepreneur cannot be issued to anyone. The fact is that the reports contain personal data (full name, SNILS and INN). This information is considered secret, which the policyholder has no right to disclose to other employees. This follows from Article 7 of the Federal Law of July 27, 2006 No. 152-FZ “On Personal Data”.

In order not to violate anything, employees can be given extracts from the submitted reports, which will relate directly to the insured persons themselves. Such statements, as a rule, allow you to create many accounting programs necessary for submitting electronic reporting. Here is a sample extract from SZV-M, which can be issued to employees as copies of the report:

How to properly prepare a report (step by step)

The rules for filling out the SZV-M form for issuance to an employee generally correspond to the requirements for filling out the SVZ-M form when it is submitted to the Pension Fund.

Section 1 indicates the registration number of the employer in the Pension Fund of the Russian Federation, its short name (last name, first name, patronymic of the individual entrepreneur), TIN and KPP, in section 2 - the month and year corresponding to the reporting period, in section 3 - the type of form “iskhd” (original ).

Section 4 is filled in with information about the employee - last name, first name, patronymic, SNILS and INN. In the first column of the table “P/n” the employee number must correspond to the number in the general report for this period.

The data provided must be certified by the head of the organization, individual entrepreneur or authorized person.

Sample form SZV-M for an employee upon dismissal

Form SZV-M for an employee upon dismissal can be found here.

Delivery confirmation

To confirm that the accounting department has issued the SZV-M form to an employee, it makes sense to take appropriate confirmation from the individual. Such a document can be drawn up in any form.

SAMPLE CONFIRMATION OF ISSUANCE OF FORM SZV-M TO AN EMPLOYEE

Also in 2021, there are other possible options for obtaining confirmation of receipt of copies, namely:

the employee’s signature on the second copy of the SZV-M copy;
maintaining a log of issuing copies of SZV-M.

Read more about this in the article: “Copy of SZV-M to employees and contractors: to issue or not?”

How to confirm the issuance of SZV-M to an employee

Receipt of SZV-M by an employee can be confirmed in three ways.

The most convenient of them, especially if there are a large number of employees in the organization, is keeping a log of the issuance of documents. In this case, the issuance of the certificate is recorded with the signature of the employee, thus confirming its receipt.

The following two methods can be used either independently or in combination with the first: written confirmation of receipt of the certificate can be received from the employee or his signature can be left on a copy of the application remaining in the organization’s archives.

The issue journal must contain traditional columns: line number, document title, its number and date, date of receipt, employee signature and its transcript.

The employee’s written statement may contain the following phrase: “I confirm that in connection with the termination of the employment contract dated (date) No. (number) and on the basis of paragraph 3 of part 4 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ, I received from (name organization) (TIN number, checkpoint number) a copy of the report in the SZV-M form for the period of work on (number of sheets) sheets.”

The confirmation note on the copy must contain the words “Received in hand”, the date and signature of the employee with a transcript.

When sending SZV-M by mail, it is advisable to send documents by registered mail with a list of the contents and a return receipt. The receipt, the list of attachments and the returned notice received at the post office must be kept. If there is a journal for recording the issuance of documents, information about the shipment can be reflected in it.

When to submit a supplementary report

The deadline for submitting the supplementary SZV-M depends on who discovered the error - the employer or the Pension Fund:

The PFR notification must contain information about errors and (or) inconsistencies between the submitted individual information and the data available to the PFR (clause 38 of the Instructions, approved by Order of the Ministry of Labor No. 211n, Part 5 of Article 17 of Law No. 27-FZ).

Pension Fund specialists have the right to deliver the notice to the employer personally against signature, send it by registered mail, or send it electronically via TKS.

Source:

Personnel blog

Heading:

Personnel

SZV-M insured employees

Alexey Borisov

9750 ₽

–30%

What documents are issued upon dismissal?

The list of documents that must be given to an employee on the day of dismissal is strictly regulated. It includes:

work book – on paper or STD-R form;
certificate of income and paid tax (formerly 2-personal income tax);
extract from the SZV-M report;
extract from the SZV-STAZH certificate;
extract from section 3 of the RSV;
Certificate in the form of the Social Insurance Fund upon dismissal - about earnings for 2 years before the year of leaving;
Certificate of average earnings for the last 3 months - in case of dismissal due to layoffs or liquidation.

There are situations when an employee does not show up at work on his last day of work. In this case, he is sent a notice of the need to appear for documents or agree to have them sent by mail. To do this, use the option of a registered letter with acknowledgment of delivery.

To whom should the SZV-M extract be issued?

An extract from SZV-M is issued in the following cases:

upon dismissal of an employee (in the case of an application received from the employee);
upon the employee’s retirement (the extract is provided with a package of documents necessary for applying for a pension).

When providing SZV-M, the employee must receive confirmation that he has received the extract. You can receive confirmation as follows:

provide the employee with 2 copies of the statement, one of which, after signing, he leaves with the employer;
the employee signs in the Logbook of issued documents, indicating receipt of an extract from the SZV-M;
the employee provides a receipt to the employer stating that he received the extract from the SZV-M personally.

Certificate of earnings

Upon dismissal, issue employees with a certificate of earnings for two years on an updated form. Take it from the order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n. Indicate in the certificate your earnings for the two previous calendar years and for the period from the beginning of the current year (clause 3, part 2, article 4.1 of the Federal Law of December 26, 2006 No. 255-FZ). If the employee leaves in May 2021, enter: