A software application recommended by the Pension Fund of the Russian Federation for monitoring reporting and other documents sent to the pension fund. The CheckPFR program allows you to check documents sent to the Pension Fund of the Russian Federation for compliance with the approved format and control ratios. The application was developed in one of the regional branches of the fund, so you can vouch for the accuracy of the verification. It is only important to have the latest version of the program due to constant changes in legislation and updating of forms for filling out documents. The software only monitors incoming documents. To create files of the required format, you can use another recommended solution, also developed by the Pension Fund of Russia, Spu orb.
How and on what form is the SZV-M submitted?
Form SZV-M is the most frequently filled out report because it is submitted monthly (by the 15th day of the month following the reporting month).
Individual entrepreneurs report using this form only if they have hired employees, but organizations are required to submit this report to the Pension Fund in any case, since they cannot exist without employees. Even if the company has a single founder with whom an employment contract has not been concluded (it is safer and as legal as possible to conclude an employment contract), then it is still required to provide information on him in the SZV-M form. I wonder what the abbreviation SZV-M means? Read about this in the article .
The form on which the information should be submitted has been approved since May 30, 2021 by Resolution of the Pension Fund Board of April 15, 2021 No. 103p.
You can view and download a sample form SZV-M in ConsultantPlus. If you don't already have access to this legal system, get a free trial:
Clause 2 art. 8 of Law No. 27-FZ states that this information is submitted exclusively in electronic form if the number of people on the list is 25 or more. For SZV-M containing less than 25 people, a paper version of the submission is acceptable.
if you can send a report by mail from the article .
Types of inspections and their periods
The Pension Fund of the Russian Federation, through its territorial divisions, conducts desk and on-site inspections of organizations (Article 33 of Law No. 212-FZ of July 24, 2009). In both cases, the goal is the same - to check whether contributions for pension and compulsory health insurance have been correctly calculated and paid. But the periods covered by such checks, as a rule, differ. You can quickly navigate all the timing and periods of on-site and desk inspections using the comparative table. If payments do not go to the Pension Fund, then read how to transfer money from a non-state pension fund.
As part of the desk audit, employees of the territorial office of the fund control only the period for which the organization compiled and submitted the calculation in accordance with the RSV-1 Pension Fund form (Part 1 of Article 34 of the Law of July 24, 2009 No. 212-FZ). For example, this is the calculation of the RSV-1 Pension Fund for the nine months of 2015. Then, as part of a desk audit of this calculation, the Pension Fund of the Russian Federation can check whether contributions have been calculated correctly only for these nine months. Although during the audit, fund employees can use information for other reporting periods.
But as part of an on-site inspection, fund employees have the right to check a period within three calendar years. Those that precede the year in which such an inspection was appointed (Part 9 of Article 35 of the Law of July 24, 2009 No. 212-FZ). And by the way, specific periods of the on-site inspection must be indicated in the decision to conduct it (clause 3, part 4, article 35 of the Law of July 24, 2009 No. 212-FZ).
In what electronic format should I submit the SZV-M?
In order for the report file to be sent and read correctly by the receiving party, it must have a certain format. This format was approved by Resolution of the Pension Fund Board of December 7, 2016 No. 1077p. Let's pay attention to the structure of the file name that should be generated when unloading SZV-M.
As you can see, SZV-M electronic documents are submitted in xml format.
They are created in a specialized program. There are a lot of programs on the market with the help of which accountants not only create SZV-M, but also submit this form to the Pension Fund. In addition, free programs for generating the necessary reporting in the required formats are available for download on the official website of the Pension Fund of Russia.
As a rule, in programs that allow you to both create and send reports, the algorithm for checking all forms is already built-in. We tell you how to check SZV-M for errors for those who do not have electronic reporting.
What errors can there be in SZV-M
Since the accountant creates the form on the Pension Fund of Russia website, can he also check the SZV-M on the Pension Fund of Russia website online? Let's say right away that yes, but for this you need to download the software. There are other ways to check SZV-M online. Let's look at this issue later in the article, and now let's look at what errors there are in SZV-M. After all, not all errors are detected by checking SZV-M online.
Accountants fill out SZV-M with special care and attention, since mistakes are very expensive - the fines for them are considerable and are often disproportionate to the mistake made.
Read the article about the penalties for incorrectly filling out SZV-M .
Errors that the program will not check include the legality of including a particular person in the SZV-M form. Only you know with which people you have employment or civil contracts, when they were concluded and when they will cease to be valid.
Also, the program will not check whether you have entered the correct code to indicate the month for which the calculation is being submitted. The exception is the case when the delivery period you set goes beyond the general deadlines for submitting these reports:
- if they set a period when SZV-M had not yet given up at all;
- if you set a period that has not yet arrived.
The rules for submitting the supplementary form SZV-M are described in the article .
Now let’s look at what errors are tracked programmatically and what SZV-M verification program does this in 2021.
What documents may the Pension Fund require during an on-site inspection?
The Pension Fund of the Russian Federation may require from the payer of insurance premiums copies of documents that:
- are the basis for the calculation and payment of insurance premiums;
- confirm the correctness of calculation and payment of insurance premiums.
This is stated in paragraph 1 of part 1 of Article 29 of the Law of July 24, 2009 No. 212-FZ.
For example, Pension Fund employees may require copies of settlement, settlement and payment statements, pay slips, documents confirming employment in hazardous working conditions, civil contracts, etc.
Fund employees do not have the right to demand documents that are not related to the subject of the audit (clause 2.3 of the Methodological Recommendations, approved by order of the Board of the Pension Fund of the Russian Federation dated May 5, 2010 No. 120r). For example, they cannot require tax returns that record the amounts of insurance premiums.
The list of documents that fund employees can request during an on-site inspection is given in paragraph 7.4 of the Methodological Recommendations approved by Order of the Board of the Pension Fund of the Russian Federation dated February 3, 2011 No. 34r. These include, in particular:
- constituent documents;
- orders on accounting policies;
- licenses;
- calculations of accrued and paid insurance premiums;
- financial statements, including annual reports, explanatory notes thereto, audit reports;
- accounting (tax) registers for settlements with personnel and accountable persons, for social insurance and security, for cash accounting;
- cards for individual accounting of accrued payments (rewards) and insurance premiums;
- organizational and administrative documents, contracts and additional agreements to contracts (orders, collective agreements, employment contracts, etc.);
- bank and cash documents;
- primary documents confirming payments to personnel (for example, statements of accrual and payment of salaries, cash receipts, statements of advance payments, salaries, bonuses and other remunerations, bank statements for crediting funds to bank cards and accounts of individuals).
Additionally, during the on-site inspection, copies of individual registration documents in the compulsory pension insurance system may be requested.
The list of documents subject to verification is given in Appendix 1 to the Methodological Recommendations, approved by order of the Board of the Pension Fund of the Russian Federation dated February 3, 2011 No. 34r.
Situation: can the Pension Fund of the Russian Federation seize documents during an inspection?
No, he can not.
The list of control measures that officials of the Pension Fund of the Russian Federation can carry out during an on-site inspection is defined in Articles 36–37 of Law No. 212-FZ of July 24, 2009. Among them:
- access to the territory of the fee payer;
- requesting documents for inspection.
The law does not give Pension Fund employees the right to seize documents. Therefore, even if they have reason to believe that documents may be destroyed, hidden or changed, fund employees (unlike tax inspectors) cannot carry out such an event.
Free check from the Pension Fund website
We will show you how to check SZV-M online on the Pension Fund website.
First, we go through a simple path on the official website of the Pension Fund: main page - menu - employers - software. You can immediately follow the link.
We get to the following page:
You can check the SZV-M report online for free and not with the only program developed by Pension Fund specialists. For example, we download the Check PFR program or the PD software program to check the SZV-M.
Go to the latest version of the SZV-M verification program and save the ZIP archive of the version:
We go into the archive saved on the computer and run the PD software installer:
The program is installed on your computer; you must follow the instructions of the installation wizard. Once the installation is complete, the program will launch.
To check the SZV-M form, it is necessary that the file with it be downloaded to your computer. As already mentioned, you can get such a file by creating it in one of the specialized programs.
Click the “File” button:
Select the file to check:
The verification process starts immediately:
As you can see, the program did not find any errors. The form is ready for submission to the Pension Fund:
The Check PFR program works in a similar way. It also needs to be installed on your computer and the file you saved in advance must be entered.
How to check SZV-M without downloading programs to your computer
There are free online services that allow you to check the SZV-M form without downloading any programs to your computer. The verification is carried out by the same programs that are presented on the official website of the Pension Fund. For example, a free online check is available on the Konturn-extern website:
To do this, the file with SZV-M must also be generated in the proper format and saved on the computer. To check it, click the “Reports” button:
Select the required file:
You can also add several files to scan and scan them all at once. Click the “Check” button:
After the check is completed, a positive or negative result will be given:
Many specialized services for preparing and sending reports provide the opportunity to test their capabilities for free for some time. They usually contain built-in verification programs. It should be understood that their built-in programs are the same as those presented on the official website of the Pension Fund.
How to win a lawsuit against a pension fund?
Whether a person wins a dispute with a pension fund depends on individual circumstances.
A clearly and competently formulated position on the case, which is confirmed by specific evidence, as well as the rule of law, will help you win a court case against the Pension Fund of the Russian Federation.
When preparing an application to the court, it is necessary to identify and indicate the violations that were committed during supervision, what rights and legitimate interests of the applicant were violated, and how this is confirmed.
If the applicant’s point of view has already been confirmed in judicial practice on similar disputes, references should be made to such judicial practice, since not all points and not all judges can understand. Even if such judicial practice is not found, it is necessary to indicate specific rules of law that confirm that the applicant is right and the pension authorities are wrong.
Error codes when checking SZV-M
What errors the verification program detects and how it encodes them is indicated in the mentioned resolution of the Pension Fund Board of December 7, 2016 No. 1077p.
Gross errors prevent the submission of a report to the Pension Fund. Warnings may also be issued. For example, if an individual does not have a TIN, the program will pay attention to this and issue a warning, but will accept the report.
The following error and warning codes exist:
- 20 - warning in connection with the completion and correctness of the individual’s TIN;
- 30 - error in information about an individual: inconsistency or incomplete filling of full name, SNILS;
- 50 — the error is related to general flaws when filling out the form: incorrect format; inconsistency of full name or policyholder registration number; non-existent electronic signature; a period is indicated that goes beyond the scope of the SZV-M representation; a repeated form with the “original” type was submitted.
Types of on-site inspections
There are two types of on-site inspections: scheduled and unscheduled.
The territorial branches of the Pension Fund of Russia can carry out scheduled on-site inspections only together with the territorial branches of the FSS of Russia. The schedule of such inspections for each reporting period can be found on the portal of your regional branch of the FSS of Russia. Please note that this schedule is subject to change.
Unscheduled on-site inspections are carried out only in certain cases. For example, during liquidation or reorganization of an organization. This was stated in the letter of the Ministry of Health and Social Development of Russia dated February 22, 2011 No. 19-5/10/2-1748. Unscheduled inspections can be carried out by both the Pension Fund of Russia and the Federal Social Insurance Fund of Russia separately.
By the way, in addition to fund employees, tax inspectors can also take part in joint audits. They are involved to check the validity of the application of reduced insurance premium rates if the organization:
- carries out activities in the field of information technology;
- provides engineering services.
This procedure is established by paragraph 2 of part 5 of article 33 of the Law of July 24, 2009 No. 212-FZ.
Results
Before submitting the SZV-M form, it must be checked to avoid errors. If you have an electronic reporting service connected, it does this automatically. If you do not have electronic reporting, then you can check the SZV-M form by downloading a special program for free on the Pension Fund website or online using Kontur-extern.
Sources:
- Federal Law of April 1, 1996 No. 27-FZ
- Resolution of the Board of the Pension Fund of December 7, 2016 No. 1077p
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