Territorial departments of the PFR continue to accept new monthly reports in the SZV-M form. The peculiarity of the situation is due to the fact that in the period from May 1 to May 10, 2016 there are only 4 working days. If the reporting is submitted in advance and after that the insured hired an employee, then by May 10 it is necessary to submit a file with supplementary information (form type "additional") for new employees.

Recall that the obligation to submit monthly reports to the FIU in the form of SZV-M appeared with policyholders in connection with the adoption of Federal Law No. 385-FZ of December 29, 2015. Reporting must be submitted monthly, no later than the 10th day of the month following the reporting month. The first reporting (for April) must be submitted no later than May 10th. For non-presentation in fixed time information on the SZV-M form, employers may be fined 500 rubles. for each employee for whom information is not provided.

Since the OPFR for the Vladimir Region receives a large number of questions related to the introduction of new monthly reporting, we provide clarifications on the most common of them.

Is it necessary to submit the SZV-M form to organizations that do not conduct financial and economic activities ("zero" reporting is submitted)?

In this case, the heads of organizations that are the sole participants (founders), members of organizations are insured persons, in accordance with paragraph 1 of Article 7 of Federal Law No. 167-FZ. The fact of the absence of accruals in favor of the above persons of payments and other remuneration for the reporting period is not a reason for non-submission of reports in respect of these persons in the SZV-M form.

Is it possible to submit reports in the SZV-M form on paper, and not in electronic form?

Insurers with less than 25 people can submit reports for hard copy. Policyholders numbering from 25 people and more are required to submit reports in electronic form as part of a formalized document flow through electronic document flow channels.

What are the features of reporting in the SZV-M form?

The approach to receiving reports by PFR divisions has been changed. Reporting is not accepted in case of detection of critical errors - violation of the integrity of the EDS, erroneously indicated registration number and TIN. In such cases, the reporting is considered not accepted and a negative protocol is sent to the insured. In this case, the policyholder, after correcting the errors, is again obliged to submit to the FIU form SZV-M "Initial".

If errors related to full name and SNILS are found in the accepted reporting, the reporting is considered accepted, a positive protocol is sent to the insured. An error log is sent along with the positive protocol. The policyholder is obliged to provide information on the identified errors (only for the insured persons for whom errors were made) in the form “Supplementary” within the time limits established by law.

Question 1. To whom specifically should policyholders submit monthly reports?

Answer. In accordance with clause 2.2 of Article 11 of Federal Law No. 27-FZ of 01.04.1996 “On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance”, policyholders submit monthly reports on each insured person working for him (including persons who have entered into civil law contracts nature, the subject of which is the performance of work, the provision of services).

In accordance with section 4 "Information on the insured persons" in the form SZV-M, the said form indicates data on the insured persons - employees of the insured, with whom in reporting period the following contracts have been concluded, continue to operate or terminated:

- employment contracts;

- civil law contracts, the subject of which is the performance of work, the provision of services;

- agreements on the alienation of the exclusive right to works of science, literature, art;

- publishing license agreements;

- licensing agreements on granting the right to use a work of science, literature, art.

Thus, in order to resolve the issue of submitting or not submitting monthly reports to a specific insured person, it is necessary to proceed from the following:

1) what contract has been concluded between the employer and the insured person (type of contract);

2) whether this agreement was valid in the reporting period - month (Information in the SZV-M form is subject to submission if the corresponding agreement was valid for at least 1 day in the reporting period);

3) it does not matter whether the accrual and payment of wages (remuneration) under this agreement and insurance premiums for compulsory pension insurance were made in the reporting period.

Let's consider this situation with examples.

The insured person who worked under an employment contract was dismissed (the employment contract was terminated) on November 1, 2019 (i.e. in November 2019, this insured person had only one working day).

In this case, there is a situation when the contract was terminated in the reporting period - November 2019. Accordingly, the policyholder is obliged to submit to this insured person the Information in the SZV-M form for November 2019.

On October 31, 2019 (the last working day of October 2019), a civil law contract was concluded between the policyholder and the insured person, the subject of which is the performance of certain types of work. Since the work under this contract has not yet been completed, then, accordingly, at the time of submission of the monthly reporting, the Act of acceptance of work performed has not been issued, and payment has not been made under this contract.

The contract was concluded in the reporting period - October 2019. Accordingly, the policyholder is obliged to submit Information on the SZV-M form for October 2019 for such an insured person.

The insured person has been working for the insured since 2012 under an employment contract concluded for an indefinite period. From September 2018 to the present, this employee is on parental leave until the child reaches the age of 1.5 years.

In the reporting period - November 2019, the contract continues to operate. Accordingly, the policyholder is obliged to submit to this insured person the Information in the SZV-M form for November 2019.

The insured person has been working for the insured since 2010 under an employment contract concluded for an indefinite period. From November 1 to November 30, 2019, the specified employee was on leave without pay.

In the reporting period - November 2019, the contract continues to operate. Accordingly, the policyholder is obliged to submit to this insured person the Information in the SZV-M form for November 2019.

Similarly, the issue of submitting monthly reports is also resolved in cases where an employee who is actually in an employment relationship with the insured (i.e., there is a situation where the contract was valid for at least one day in the reporting period) did not work (i.e. for some reason did not comply with the internal labor regulations). For example, during a period of temporary disability, maternity leave, leave to care for a child aged 1.5 to 3 years, as well as during absenteeism, downtime (both through the fault of the administration and the fault of the employee) and in other similar situations.

At the same time, please note that if the organization made any payment to the insured person outside the framework of an employment contract or a civil law contract, the subject of which is the performance of work or the provision of services (for example, the payment of remuneration for a holiday date to former employees of the organization, the payment of scholarships to students, etc. .p.), for such insured persons Information in the SZV-M form is not subject to submission.

Question 2. Can the organization submit "zero" Information in the SZV-M form (without filling in information about the insured persons).

Answer. There are no legal grounds for accepting “zero” Information from insurers in the SZV-M form (without filling in information about the insured persons) from the PFR authorities. This information in without fail should contain information about specific insured persons.

Question 3. Should insurers who independently pay insurance premiums(individual entrepreneurs, lawyers, notaries in private practice, arbitration managers)?

Answer. The categories of policyholders indicated in the question do not submit monthly reports FOR THEM.

However, if independent payers of insurance premiums have employees (i.e. persons with whom they have employment contracts or civil law contracts), then, accordingly, the named insurers must submit Information in the SZV-M form for their employees.

At the same time, it should be borne in mind that from 01/01/2017 in connection with the transfer of functions for the administration of insurance premiums from pension fund RF tax authorities the procedure for registering with the PFR bodies of individuals who have concluded contracts with employees (individual entrepreneurs, lawyers, notaries engaged in private practice, arbitration managers), as well as the procedure for submitting reporting documents by them, has changed.

In this regard, independent payers of insurance premiums that are employers must submit information on individual (personalized) records of insured persons working for them to the Pension Fund of the Russian Federation indicating the registration number assigned to them as individuals self-paying insurance premiums for themselves. The registration number in the PFR, assigned to independent payers of insurance premiums with employees, before 01/01/2017, should not be used when reporting to the PFR authorities.

Question 4. Is it necessary to submit monthly reports on law enforcement officers and other law enforcement agencies?

Answer. Information in the SZV-M form should be submitted for insured persons who are covered by compulsory pension insurance (Article 7 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”).

For military personnel, employees of bodies of the Ministry of Internal Affairs of the Russian Federation, Federal Service security of the Russian Federation and other power and law enforcement agencies, compulsory pension insurance does not apply. Accordingly, monthly reporting on them should not be submitted.

However, this rule does not apply to persons working in the named bodies for free employment. If an employment or civil law contract is concluded between the relevant body and the employee, then Information on the form SZV-M must be submitted for such employees.

Question 5. Should information be submitted in the form of SZV-M for unemployed citizens?

Answer. For citizens who are registered with the employment authorities as unemployed, information in the SZV-M form is not submitted.

Question 6. Should monthly reporting be submitted for foreign citizens and stateless people?

Answer. Information in the SZV-M form should be submitted for insured persons covered by compulsory pension insurance.

According to Article 7 of Law No. 167-FZ, the insured persons are:

1) foreign citizens and stateless persons permanently residing on the territory of the Russian Federation;

2) foreign citizens and stateless persons temporarily residing on the territory of the Russian Federation;

3) foreign citizens or stateless persons temporarily residing on the territory of the Russian Federation, provided that such a citizen does not belong to the category of highly qualified specialists in accordance with Federal Law No. 115-FZ of July 25, 2002 “On the Legal Status of Foreign Citizens in the Russian Federation».

Accordingly, for these foreign citizens and stateless persons with whom the employer has concluded employment or civil law contracts, Information must be submitted in the form of SZV-M.

Foreign citizens or stateless persons temporarily residing on the territory of the Russian Federation, who are classified as highly qualified specialists in accordance with Law No. 115-FZ, are not covered by compulsory pension insurance, they are not insured persons. Accordingly, information in the SZV-M form is not subject to submission for such persons.

Question 7. Should independent payers of insurance premiums fill in such a detail of the Information in the SZV-M form as the code of the reason for registering the taxpayer?

Answer. Filling in all the details about the insured specified in section 1 of the Information in the SZV-M form, including an identification number the taxpayer and the CPR of the insured, is mandatory.

However, independent payers of insurance premiums do not have a checkpoint. Accordingly, the said category of policyholders, when submitting Information in the SZV-M form for persons who are in labor or civil law relations with them, does not fill in this requisite.

Question 8. Information in the form SZV-M is a separate subdivision. How in this case should I fill in the details of the TIN and KPP?

Answer. Separate divisions legal entities fill in these details as follows:

- TIN of the parent organization, since the separate subdivision does not have its own TIN;

- Checkpoint of a separate division (not the parent organization).

Question 9. Section 4 of the Information on the SZV-M form provides for filling in such information about the insured person as the TIN of the insured person. Is it obligatory to fill in such a requisite? Will financial sanctions be applied for the provision of false information if the specified details are absent in the Information in the SZV-M form?

Answer. Clause 2.2 of Article 11 of Law No. 27-FZ, as well as the SZV-M form approved by Resolution of the PFR Board of February 1, 2016 No. 83p, provides that the TIN of the insured person is filled in if the insured has data on the TIN of the employee.

Thus, if the policyholder does not have information about the TIN of the employee, then this requisite in the SZV-M form is not filled out. At the same time, the PFR authorities do not have legal grounds for refusing to accept from policyholders Information in the SZV-M form, in which data on the TIN of the insured person are not filled out.

Question 10. Should peasant (farmer) households submit monthly reports?

Answer. Peasant farms registered with the PFR bodies after 01/01/2017 are registered with the PFR bodies as:

1) KFHs, in which, in addition to the head of the farm, there are members of the KFH (category 89 - the head of the KFH is registered with the PFR authorities, paying insurance premiums for himself and for the members of the KFH).

In this case, the head of the peasant farm should not submit Information in the form of SZV-M (both for himself and for members).

2) The head of the peasant farm, which has no members (category 96 - the head of the peasant farm is registered with the PFR, paying insurance premiums only for himself).

In this case, the head of the KFH does not have to submit Information in the form of SZV-M.

Peasant farms (both categories 89 and 96) can have employees, i.e. persons with whom the KFH has concluded employment or civil law contracts (DO NOT CONFUSE with members of the KFH).

In this case, the KFH submits Information in the form of SZV-M for employees.

It should be borne in mind that peasant farms registered with the Pension Fund of the Russian Federation before 01/01/2017 and using the labor of employees were assigned the insured category code 24. The specified category of the peasant farm must submit Information in the SZV-M form for employees in categories 89 or 96.

KFH was registered with the territorial bodies of the PFR on 02/01/2018.

KFH consists of three members of the farm, one of which is elected as the head of this farm. In addition, the head of the peasant farm concluded labor contracts for an indefinite period with two employees.

This farm is registered with the Pension Fund of the Russian Federation in category 89 (the head of a peasant farm with members).

Accordingly, the head of the peasant farm must submit Information in the SZV-M form only for employees - for two insured persons (indicating the registration number for category 89).

For himself and members of the farm The head of the peasant farm should not submit information in the form of SZV-M.

Question 11

Answer. The insured must annually submit to the PFR authorities "Information on the insurance period of insured persons" in the form of SZV-STAZH, approved by Resolution of the PFR Board dated December 06, 2018 No. 507p.

Information on this form is submitted by policyholders for reporting periods starting from the calendar year 2017.

Question No. 12

Answer. The specified information must be submitted by the insured for each insured person working for him (including persons who have entered into civil law contracts for remuneration for which insurance premiums are charged in accordance with the legislation of the Russian Federation on taxes and fees).

Question number 13

Answer. In accordance with paragraph 2 of Article 11 of Law No. 27-FZ, insurers making payments and other remuneration to individuals (employers) must submit Information in the SZV-STAZH form annually, no later than March 1 of the year following the reporting one.

Thus, reporting for the calendar year 2019 will need to be submitted no later than March 2, 2019.

Question No. 14. What information is reflected in the information on the SZV-STAZH form?

Answer. The Information in the SZV-STAZH form reflects information on the period of work of the insured person during the calendar year, including the periods of activity included in the length of service in the relevant types of work, determined by special working conditions.

Question 15. Should an organization that does not conduct financial and economic activities, which does not have employees, submit Information in the SZV-M form and Information in the SZV-STAZH form to the founder acting as the head, if an employment contract has not been concluded with him?

Answer. Since April 2018, the procedure for submitting Information in the SZV-M form by policyholders who do not conduct financial and economic activities, who do not have employees (with whom labor or civil law contracts have been concluded), has changed, and the functions of the head are performed by the sole founder or one of the founders of the organization .

Starting from the reporting period - April 2018, these policyholders must submit Information in the form of SZV-M for the following categories of insured persons:

For the sole participant (founder), member of the organization, owner of its property, who performs the functions of the head without concluding an employment or civil law contract;

To one of the participants (founders) of the organization, who is entrusted with the functions of a leader without concluding an employment or civil law contract.

In addition, starting from the reporting period - the calendar year 2018, for the specified categories of insured persons, policyholders are required to submit Information in the SZV-STAGE form.

Information on the periods of work of the insured person in section 3 of the Information on the SZV-STAGE form is filled out as follows:

Question 16. Should an organization submit accounting documents for persons holding elected positions in non-profit cooperatives and partnerships?

Answer. In accordance with the provisions of the Labor Code of the Russian Federation, persons holding elective positions in non-commercial cooperatives (partnerships) are considered to be engaged in labor activity, regardless of the fact that an employment or civil law contract has been concluded with them.

Based on the foregoing, starting from the reporting period - May 2018, policyholders that are non-profit cooperatives and partnerships are required to submit Information in the SZV-M form for persons holding elective positions in these cooperatives (partnerships), regardless of the fact that there is a contract concluded with them employment or civil law contract, as well as the frequency of payment of monetary remuneration to them.

Also, starting from the reporting period - the calendar year 2018, the insurers are required to submit Information for the indicated persons in the form of SZV-STAGE.

An exception is the situation when the Charter contains provisions that the person holding an elective office carries out activities on a voluntary basis, for the conduct of which the payment of monetary remuneration is not provided. Such an insurer, in order to be exempted from the obligation to submit Information in the SZV-M form and Information in the SZV-STAZH form, must submit the said Charter to the PFR Department.

At the same time, information on the periods of work of the insured person in section 3 of the Information on the SZV-STAZH form is filled in as follows:

The calendar months in which payments and other remuneration in favor of the insured person were not made (and, accordingly, insurance premiums were not charged) must be reflected in column 11 “Calculation of the insurance period. Additional Information" with the code "NEOPL";

The calendar months in which payments and other remunerations were accrued in favor of the insured person and, accordingly, insurance premiums were accrued, are reflected as periods of work included in the insurance record (without specifying any code).

Question 17. Should organizations engaged in charitable activities submit Information in the SZV-M form?

Answer. Based on the provisions of the Federal Law of August 11, 1995 No. 135-FZ “On Charitable Activities and Volunteerism (Volunteering)”, disinterested performance of work, provision of services, provision of other support is possible within the framework of charitable activities, the conditions for which, in accordance with Article 17.1 of the said law, can be fixed in a civil law contract, which is concluded between a volunteer (volunteer) and a beneficiary, and the subject of which is the gratuitous performance by a volunteer (volunteer) of work and (or) the provision of services by him for the purposes specified in paragraph 1 of article 2 of the said law, or in other public useful purposes.

At the same time, in accordance with part 6 of article 420 tax code of the Russian Federation, payments to volunteers (volunteers) as part of the execution of concluded civil law contracts, to reimburse the expenses of volunteers (volunteers), with the exception of food costs in excess of the daily allowance provided for in paragraph 3 of Article 217 of the Tax Code of the Russian Federation, to the object of taxation of insurance premiums do not apply.

In this regard, if, within the framework of civil law contracts concluded with volunteers (volunteers), voluntary (volunteer) organizations make payments aimed at reimbursing their food expenses in an amount exceeding the daily allowance, for such insured persons Information on the SZV form -M appear.

Question No. 18. What measures of responsibility are provided for insurers for submitting individual (personalized) accounting information (including Information in the SZV-M form and Information in the SZV-STAZH form) in violation of the established deadlines, as well as in case of submission of incomplete and (or) false information?

Answer. For failure to submit within the prescribed period, as well as for the submission of incomplete and (or) inaccurate information on individual (personalized) records, the following liability measures are applied to policyholders:

Financial sanctions in the form of a fine of 500 rubles for each insured person (third part of article 17 of Law No. 27-FZ). This measure of responsibility applies to the insured (employer);

overlay administrative fine for an official of the insured in the amount of 300 to 500 rubles (Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation).

Nowadays, technology is advancing at breakneck speed. Gone are the days when reporting was mostly done on paper. Many hours of live queues at the tax office and funds have long since sunk into oblivion. This is undoubtedly a huge plus. Especially now, when reporting becomes more and more complicated. A huge number of accountants breathed a sigh of relief when it became possible to send statements without leaving their office or home.

Why are reports submitted on paper?

On the this moment requirements for submission exclusively in electronic form apply only to the VAT return.

There is a fairly large number of taxpayers who provide reports on paper. All of them are not VAT payers. And everyone has their own reasons for giving up "the old fashioned way." For some, operator services are too expensive, someone sends a minimum number of reports and sees no reason to pay money for electronic change, and someone fundamentally does not want to give up differently.

Submission of reports in electronic form

Our article, of course, is not about surrender through telecommunication channels, but it is impossible not to mention them.

Most of the reports are now submitted electronically. It's simple, convenient, reliable and fast. True, it is quite costly.

In order to "surrender by e-mail" you need to conclude an agreement with the operator, get an electronic signature key and you can start.

A huge plus is the fact that all forms of reports are always up-to-date, updated automatically. In addition, after the formation of an electronic report, a check of its indicators is provided. If errors are detected, the program will show exactly what needs to be corrected.

The answer about the acceptance of the report comes from the inspection quickly enough, if there are errors, they are indicated in the tax report.

In addition, in electronic form, you can receive and send various documents, respond to the requirements of the tax inspectorate, and conduct reconciliations.

Who can submit a report on paper

As a general rule, enshrined in law, companies or individual entrepreneurs with less than 25 employees can submit a paper report. This means that if 24 employees are employed, then you can report on paper, if 25 or more, we send a report by e-mail.

In addition, there are force majeure situations. For example, there is no Internet or a computer is broken, and you need to take it urgently. In this case, with the number of employees up to 25 people, the report can be submitted in paper form, even if earlier reports were always submitted via telecommunication channels.

The procedure for filling out SZV - M on paper

In order to fill out a report in paper form, you must first find an up-to-date form. This can be done on the Internet and is not difficult.

Compiling a report on paper is no different from filling it out electronically.. All 4 sections of the form are filled, that is, it is indicated:

• Information about the organization that prepared the report
• Month and year for which the report is submitted
• Information type. If the report is filled out for the first time for the specified period, then the type of information "outgoing" is affixed. A form with the type of information "additional" or "cancelling" is used when correcting errors.
• Information about the employees of the organization. SNILS and TIN of the employee are indicated

At the bottom of the report, the signature of the director, the seal of the organization and the date the form was submitted are indicated.

Programs for generating and checking generated reports

Especially for those who submit a report on paper, the Pension Fund places on its website free programs for generating and verifying reports. Such programs include "Documents PU-6" and PFR - POPD.

The program "Documents PU-6" allows you to generate, among other things, a SZV-M report. It is worth mentioning right away that the program is quite simple, but requires very careful filling in all information fields. To generate a report, you must enter all the data about the organization, and then about the employees of the enterprise. The program not only compiles a report in an up-to-date form, but also generates an upload file for transfer to the Pension Fund. The file must be checked in the PFR-POPD program. If all checks are passed successfully, you can submit the form.

Submission of the report in person or by proxy

Is the report generated, checked in all possible ways? Now you can go "surrender".

To do this, print out the form in 2 copies, transfer the download file to the USB flash drive and go to the Pension Fund office.

If the report is submitted by the director of the organization or the individual entrepreneur himself, then no additional documents need to be provided.

A power of attorney will be required if a representative, for example, an accountant, submits a report from the organization. Representative individual entrepreneur must submit a notarized power of attorney to the fund.

The Pension Fund specialist enters the upload file into his database and, if he finds no errors, makes a mark on the taxpayer's copy of the change. From this moment the report is considered sent.

Sending a report by mail

Another way to deliver a hard copy report to the Pension Fund is by mail.

Forwarding a letter can take quite a long time. There is no need to worry about this, because the date of submission of the report will be the date the letter was sent by the taxpayer. That is, the form can be sent even on the last day of delivery.

The algorithm of actions in case of sending by mail will be as follows:

1. We print out the report in 2 copies, put a seal, sign it with the director. One of them can be immediately put into the folder with reports, since only one copy needs to be put in the envelope.
2. We go to the nearest post office, we pay for sending the letter. Our goal is to send a valuable email with an attachment description. Where can I get this description? You can at the post office, while we are standing in line, we will just have time to fill it. Or you can use the services for the formation of such documents on the Internet and come with a completed form ready to be sent. In the inventory, we must indicate the sender, that is, the name of the organization or individual entrepreneur, the address for sending the letter (branch of the Pension Fund), the name of the reports to be sent and their number. Since our letter is valuable, we indicate the value in the inventory, you can put down 1 ruble. The postal worker makes a note of acceptance on our copy of the inventory and issues a receipt for payment.
3. An inventory with a mark and a receipt are attached to our copy of the report. Report submitted!

When sending by mail, the uploaded file is not transferred to the Pension Fund. The received information will be entered manually by the fund staff.

Responsibility of organizations and entrepreneurs to the Pension Fund

Information on violations during the delivery of the report will be presented in the table.

Is it necessary to include part-time workers in the SZV - M report?

Part-timers are different - external and internal. In both cases, an employment contract is concluded with such employees, they are paid wage, there are deductions, including to the Pension Fund.

Internal part-timers perform additional duties at the main place of work. It turns out that information about them is automatically reflected in the report.

External part-time workers are employed in accordance with our legislation and the labor code, therefore, they should also be included in the form of SZV - M.

The SZV-M report is one of the simplest among those submitted by taxpayers. It is very disappointing to receive a fine, for example, for late delivery. Moreover, depending on the number of employees, the punishment can be quite decent. Therefore, it is worth taking a very thorough approach to compiling a report, even such a simple one as SZV - M.

It is also worth noting that the work "the old fashioned way", reporting on paper will sooner or later go into oblivion. Life does not stand still, there is more and more reporting and it is becoming more and more difficult, because the regulatory authorities want to have an idea about all areas of the organization or entrepreneur.

The transition to the submission of a report in electronic form for those taxpayers who now provide a form on paper will greatly facilitate and simplify the work of an accountant.

The unified form of the report was approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 No. 83p. The information is necessary for the registration of insured persons. Budgetary organizations are required to submit this type of reporting for employees. This should be done monthly, no later than the 15th day of the month following the reporting period. That is, for September, the company must report no later than October 15th. If the deadline for submitting the report falls on a weekend or holiday, the date is moved to the next business day.

Organizations with an average headcount of 25 or more people are required to report electronically or fill out SZV-M on the PFR website online. Otherwise, representatives of the territorial branch of the Pension Fund of the Russian Federation will issue a fine - 1,000 rubles.

Organizations with 24 or fewer employees may submit both electronic forms and paper reports.

How to fill in SZV-M

Making mistakes in a report is expensive. For misrepresentation of information, a fine of 500 rubles is threatened for each insured person in whose information inaccuracies were identified. A similar amount of penalties threatens the organization if the report is submitted later than the deadline, or not sent at all.

The step-by-step algorithm for filling out the report is discussed in the article "". The requirements for filling in the fields are the same and do not depend on how the report is submitted: online or on paper. The only difference is that you will need an Excel document (XML file).

How to submit electronically

All budgetary organizations are interested in reducing the cost of reporting. The Internet offers a large selection of programs and online services that will generate and send any reporting for free. Accounting programs are equipped with the function of automatic sending of reporting forms to regulatory authorities.

How to send a free report:

1. Install a free program from the list of recommended FIUs.
2. Fill out the SZV-M online for free on the PFR website.
3. Take advantage of promo access in paid online services.

In any case, it will not be possible to organize electronic document management for free. You will have to order an electronic signature (ES) of the head in a special certification center. ES is necessary to certify the information and information contained in electronic documents. Otherwise, the report will not be accepted and a fine will be issued.

Free PFR programs

Using specialized software is quite simple. To do this, download one of the presented programs for generating and sending reports on the official website of the Pension Fund of Russia, in the section "Free programs, forms and protocols".

The following applications are suitable for preparing the SZV-M form:

• "Documents PU 6";
• "Spu_orb";
• "PD SPU";
• "PsvRSV".

To determine which app is best for your particular budget organization, consult with a specialist of the Pension Fund.

Online submission of reports through the website of the Pension Fund of the Russian Federation

Instructions on how to submit SZV-M to a pension fund for free via the Internet:

1. Conclude an agreement on electronic document management.
2. Specialists of the Pension Fund of the Russian Federation will carry out a difficult procedure for connecting and registering.
3. Conduct special testing of the electronic document management channel.
4. Fill out the SZV-M form.
5. Sign the report with an electronic signature and send it through your personal account on the PFR website.

For registration in personal account on the website of the Pension Fund of the Russian Federation, an electronic signature and a registration card are required, which are issued by specialists of the territorial department of the fund.

How to check the correctness of filling out the report

Before sending the document, it is necessary to check SZV-M online for free. To control and eliminate errors, use free checkers. Download them on the website of the Pension Fund. Please note that the format of the generated file is only XML or reporting will not be accepted.

The popular ones are CheckXML and CheckPFR. To work, install the application on a working computer and follow the software prompts. The procedure is simple:

1. In the validation section, specify the path to the XML file with the report.
2. The program will analyze it and indicate what to fix.

How to make reporting easier

We suggest that you familiarize yourself with little tricks that will save time on the formation and delivery of SZV-M:

1. When submitting a report on paper, take with you an electronic version of the report on a USB flash drive, in XML format. Many representatives of the Pension Fund began to demand an electronic form of the document. Of course, this is not necessary, but it will avoid unnecessary conflicts.
2. The employer is obliged to report on a monthly basis in the SZV-M form not only to the Pension Fund, but also to employees. That is, monthly print out and issue statements to employees that they are included in the list of insured persons. There is no penalty for violating this condition. It is most convenient to register the issuance of statements for each employee in an arbitrary journal, where you indicate the reporting period, the surname and initials of the employee, the date of issue, and the employee signs for the form received.
3. Is there no information for reporting in the reporting period? In such a situation, for insurance, send an empty SZV-M form. Does the company expect a long absence of employees? Then send a written request to the representatives of the Pension Fund of the Russian Federation, with a detailed description of the circumstances. Without written confirmation from the Pension Fund, it is risky to stop reporting.

Since 2017, changes have come into force ( the federal law dated July 3, 2016 No. 250-FZ (hereinafter - Law No. 250-FZ)), which affected personalized accounting. We talked about the amendments with Olga Prygova, Deputy Head of the PFR Department for Moscow and the Moscow Region

03.02.2017

— Olga Igorevna, tell me, please, when will the new form be approved, which will replace the RSV-1 and will be submitted once a year? Will SZV-M undergo changes?

— The changes came into effect on January 1, 2017, and according tolaw250-FZ forms and formats of information for individual (personalized) accounting, the procedure for filling in the forms of the specified information by insurers is determined by the PFR.

The first reporting period is 2017, reporting will be submitted by the insured for this year already in 2018. Due to the rather long period until the fulfillment of obligations, it is currently not possible to give exact dates for the approval of the forms and instructions for them.

The SZV-M form should remain in the old format, however, from January 1, 2017, according to law No. 250-FZ, it is supplemented with a mandatory requisite - TIN.

— From January 1, 2017, insurance premiums are administered by the tax office. What information should be submitted to the FIU?

– According to the amendments to the legislation, insurers will submit, starting from 2017, data for the year on the employee and periods of work (the deadlines for submission are being agreed), as well as monthly reporting by SZV-M on the fact of work in the reporting month - no later than the 15th day of the month following the reporting one. The information must contain: the insurance number of the individual personal account, full name, TIN of the employee.

But information on the amount of taxable income and the amount of company contributions will be submitted to the tax office. Thus, the legislators divided the powers between the Federal Tax Service of Russia and the PFR. It turns out that from 2017, only tax inspections, and the reliability of information about the experience - employees of the FIU.

Information about insurance premiums and insurance experience must be submitted according to the new rules. The deadline for submission is no later than March 1, 2018.

The insured will have to submit the following information to the FIU: the insurance number of the individual personal account, full name. employee, the date of employment or the date of conclusion of a civil law contract, the date of dismissal or the date of termination of the contract, the periods of activity included in the length of service in the relevant types of work, information about the insured person who is the subject of the early non-state pension provision system, other information, necessary for the correct determination of the pension.

Will the inspections of the Federal Tax Service of Russia and the PFR departments interact, passing information to each other?

- Of course, the Federal Tax Service of Russia for each reporting period will transfer information to the FIU for personalized accounting. This will be the following information:

• the amount of income on which insurance premiums for compulsory pension insurance were calculated;
• accrued and paid amounts of insurance premiums;
• clarifying information provided by companies based on the results of tax audits of the accuracy of information and (or) in the event of self-identification of errors;
• other information necessary for personalized accounting, which is at the disposal of the tax inspectorate.

If errors or contradictions between the data presented and those held by the FIU are found in the information provided by the inspectorate, such information is returned to the tax office for rechecking and clarification ( Art. 11.1 Federal Law No. 27-FZ of April 1, 1996 (hereinafter Law No. 27-FZ) as amended. law No. 250-FZ).

— What is the responsibility for late submission of information?

- From January 1, 2017, for the late submission to the FIU of the information necessary for maintaining individual (personalized) records in the mandatory pension insurance system, or for the content of false (incomplete) information in them, a fine of 500 rubles is provided for each insured person, which must be indicated in counting. The same sanctions are provided for the late submission of SZV-M or for the submission of incomplete and inaccurate information in relation to each employee ( Part 4 Art. 17 Law No. 27-FZ).

— Can a PFR division fine an insurer who corrected an error in the original SZV-M report before it was discovered by the Fund?

— If the insured found an error in the original version of the report and sent a corrected version - “supplementing” or “cancelling” - after the deadline, then the following nuances are very important. During the reporting campaign, an error was discovered or outside of it; the error concerns the submitted data, or they forgot to indicate the data for a working employee, or simply erroneously indicated an already dismissed employee.

The form with the “add” code should be submitted if the insured decides to supplement the information that was previously accepted by the PFR authority. For example, if for some reason the employer did not indicate in the initial report information about the employee who was registered in the reporting period, then it is necessary to submit a report with information only about the “forgotten” employee. To do this, you need to fill out a form with the code "additional" and data on the missed person, the rest of the employees are not included in the form. Error in full name or SNILS is also eliminated by submitting a new form with the “add” code and correct data per person. Other employees are not included in the form.

As for the form with the “cancel” code, the SZV-M form is submitted in order to cancel the previously submitted information. For example, a cancellation form must be submitted if the insurer in the original form indicated an employee who was fired before the start of the reporting period.

From January 1, 2017, financial sanctions in the amount of 500 rubles for each insured person will be applied to the insured for failure to submit within the prescribed period or for the submission of incomplete or inaccurate information. If errors or inconsistencies between the information presented and the information available to the Fund are found in the information provided, a notice of elimination of the discrepancies within five working days is handed over to the insured personally against receipt (sent by registered mail or transmitted electronically via TCS).

— Is the TIN a mandatory field?

- If the employee has a TIN, then the field should be filled in. If the company does not have such information, then you do not need to fill in the field ( the federal law dated 01.05.2016 No. 136-FZ). But if the wrong TIN is affixed, you will need to send a supplementary form, the insured may later be fined for providing false information. The fine is 500 rubles. Such an inaccuracy will be able to be identified by the FIU employees themselves when checking or when reconciling data with the inspection. Therefore, it is better for the insured to double-check all the data and, in case of an error, send the supplementary form SZV-M.

I would like to draw special attention to the fact that from January 1, 2017, the TIN becomes a mandatory requisite for the SZV-M form ( sub. 9.1 p. 2 art. 6 Law No. 27-FZ as amended. law No. 250-FZ).

— Or maybe they won’t accept the SZV-M, which was submitted not according to the TCS, but on paper? Will the report be considered rejected?

— Let me remind you that policyholders are required to submit reports in electronic form if the number of insured persons for whom information is submitted to the FIU is 25 people or more. The report must be signed with an enhanced electronic signature. If there are 24 people or less, then you can submit the SZV-M on paper or electronically.

Previously, liability for violation of the method of submitting this reporting was not prescribed. From January 1, 2017, a fine is provided. For non-compliance by the insured with the procedure for submitting information in the form of electronic documents, financial sanctions in the amount of 1000 rubles are applied to him.

When sending the SZV-M form via telecommunication channels, three conditions must be met:

• the direction of the SZV-M form is carried out within the framework of the formalized workflow "PFR Information";
• the document is sent to the transaction "information", has the type "bundleIS" (it is unacceptable to use the type Application Information);
• ​in one transaction, it is allowed to send only one XML file containing the SZV-M form for one period.

However, the territorial subdivision does not have the right not to accept a report on paper, since such a reporting format is provided for by federal law.