Absolutely all employers who have concluded labor and civil contracts with employees (and these employees, in turn, receive income that is subject to insurance contributions) must report in the SZV-STAZH form. It turns out that the SZV-STAZH must be passed, even if the organization or individual entrepreneur has concluded at least one employment contract or GPC agreement during the year for which the report will be submitted. It is submitted annually before March 1 to the territorial branch of the Pension Fund of the Russian Federation at the place of registration.
The policyholder will be sent a notification from the Pension Fund to eliminate shortcomings if he discovers errors or inconsistencies in the information provided. Notification can be received in several ways:
- in person against signature;
- in paper form, sent by mail;
- in electronic form, sent via telecommunication channels (TCC).
Regulatory framework
The SZV-STAZH form represents a relatively new format for reporting to the Pension Fund of Russia. It must be submitted to the Federal Tax Service every year. The reporting procedure submitted by policyholders – legal entities and individual entrepreneurs – has recently undergone changes. Today, this issue is being resolved by the Federal Tax and Duty Service, which accepts a single report in a new format .
But the funds managed to retain some of their powers, so they have recently introduced new reports. The updates are enshrined in Resolution of the Board of the Pension Fund of the Russian Federation No. 507p dated December 6, 2021. In accordance with them, policyholders undertake to provide the following forms:
- SZV-STAZH (information about the insurance experience of citizens working at the enterprise);
- EDV-1 (information about the policyholder transferred to the Pension Fund of the Russian Federation for the purpose of conducting personalized accounting operations);
- SZV-KORR (data on updating personal account information);
- SZV-ISH (information about earnings, amount of payments and other remuneration).
The SZV-STAZH form is the main one, so it requires detailed consideration.
If you want to correct the length of service or its features
You forgot to reflect the employee’s vacation in the report or indicate data on the regional coefficient. To correct this, submit a SZV-KORR report with the “corrective” type. It must reflect the correct length of service of the employee. Used to indicate forgotten sick leave, vacation, regional coefficients or correct errors in the date of admission and dismissal of an employee.
How to do it in Elba
- Click the “Prepare corrective report” link on the last step of the “Submit SZV-STAZH report” task.
- Select the “Adjusting” report type.
- Check the box for the employee whose data you need to correct, click on him and indicate the correct period of service.
Responsibility measures
Relatively recently, policyholders began to report to the Pension Fund about their length of service by submitting the SZV-STAZH form. For erroneous data in the information provided, ignoring deadlines, or failure to provide a document, the law provides for penalties, the amounts of which will be discussed further.
Failure to submit the form in 2021
In paragraph 2 of Art. 11 Federal Law No. 27 of April 1, 1996 states that the employer must report to the Pension Fund by March 1 . This is the deadline when you need to provide information about the length of service gained by employees in the past year. Despite the fact that some branches of this organization have developed their own schedules for receiving information (before the due date), the fund has the right to charge fines only if the information was not submitted before March 1 (inclusive) .
The official websites of regional branches of the Pension Fund of the Russian Federation began to post information about individual schedules for submitting annual reports. The deadlines that are present in them differ from the time frames prescribed in the law.
The amount of fines imposed for ignoring the reporting requirement depends on the number of insured persons about whom information must be submitted. For each individual employed, you will have to pay 500 rubles, which is prescribed in Part 3 of Art. 17 Federal Law No. 27.
Providing Incorrect Data
Indication of false information that contradicts reality also implies the accrual of fines. It will also be impossible to avoid punishment if the employer makes an accidental mistake. The penalty amount will be 500 rubles for each individual in respect of whom incomplete or incorrect information is found.
In a number of situations, officials will also be forced to pay the amount of the penalty, as specified in Art. 15.33.2 Code of Administrative Offenses of the Russian Federation. However, there is a range of fines for them, amounting to 300-500 rubles .
Punishment will also follow if the format of the reporting provided is not followed. If the number of employees of the institution exceeds 25 people, the report is submitted using electronic channels. Ignoring this rule results in a fine in an amount equal to 1000 rubles.
To avoid such fines, it is recommended to report on the documents in advance, so that there is time to correct the information provided if fund employees discover erroneous or missing data.
Failure to issue the SZV-STAZH form to employees
The company that is the insurer is obliged to provide information about the length of service to employees who quit on the last day of work, which is prescribed in Part 4 of Art. 11 Federal Law No. 27. And this does not depend on whether the employee asks to show him a document or not.
Along with this, if the retiring specialist retires, it is required to send the data to the Pension Fund of the Russian Federation 3 days from the date of the employee’s request, as stated in Part 2 of Art. 11 Federal Law No. 27.
If the data was not presented to the employee and was not sent to the fund, the policyholder will be forced to pay a fine in accordance with the provisions of Art. 5.27 Code of Administrative Offenses of the Russian Federation. The amount in this case depends on several factors:
- the number of times the offense is committed;
- person who is subject to a penalty.
Thus, organizations that are policyholders pay 30,000 - 50,000 rubles in case of a primary violation, and in case of repeated non-compliance with the law - 50,000 - 70,000 rubles. Pension Fund officials are sometimes given a warning. However, in a number of situations they are given a fine of 1,000 - 5,000 or 10,000 - 20,000 rubles. depending on the time the violation was committed. Another penalty is a ban on doing business for a period of 1-3 years.
Late delivery deadline
The SZV-STAGE form contains detailed information about the insurance length of employees who were active and terminated. It also includes information about the persons with whom contracts were concluded. In Art. 11 Federal Law No. 27 states that the deadline for submitting the report is March 1 of the year following the reporting period. If you miss it, the employer will be forced to pay fines, the amount of which depends on the number of employees.
If you want to add an employee to the report
You passed the SZV-STAZH, and then realized that you forgot to include one of your employees. In order for the Pension Fund to know about his experience, submit a supplementary report SZV-STAZH. You only need to indicate in it the employee you forgot about in the initial report.
How to do it in Elba
- Click the “Prepare corrective report” link on the last step of the “Submit SZV-STAZH report” task.
- Select the “Additive” report type. Check the box for the employee you want to add to the report.
- Click on the employee and indicate his periods of service.
How to transfer a copy correctly
In a number of situations, the Pension Fund offers legal entities and officials personal deadlines for submitting reporting documentation . This approach helps reduce the load on reception points during the period when legal entities begin to bring filled out forms en masse.
Traditionally, such situations arise in the last days before reporting deadlines. Institutions have the right to ignore them and report on a general basis until March 1 without the need to subsequently pay fines .
Filling out this form is the responsibility of all persons with whom an enterprise or individual entrepreneur has employment or civil law contracts. It is also noteworthy that the Pension Fund of the Russian Federation expects reporting for those persons who are insured and do not officially work. Information on them is provided by the Employment Center of the Russian Federation.
New fines for SZV-M and SZV-Stazh in 2021
On October 1, 2021, the legislative changes provided for by Order of the Ministry of Labor of the Russian Federation No. 385n dated June 14, 2021 came into force. The new provisions increase penalties for employers who file SZV-M and SZV-Stazh with errors.
New fines for SZV-M and SZV-Stazh have been in effect since October 1, 2021, so many organizations and individual entrepreneurs have already experienced them for themselves. To warn employers in 2021, we will talk in detail about the new sanctions.
According to the new procedure, employers who made errors in the SZV-M and SZV-Stazh reports can submit a corrective document no later than the standard reporting deadline. This rule applies to both the correction of errors discovered by the employer independently and the correction of information based on the comments of the Pension Fund.
In 2021, it will be possible to correct errors made in SZV-M and SZV-Stazh, and not “accumulate” a fine, provided that the corrective form is submitted:
- no later than the 15th day of the month following the reporting month - for SZV-M;
- no later than March 1 of the next reporting year - for SZV-Stazh.
If errors are discovered later than the established deadline, or earlier, but the employer was unable to submit the corrective form within the specified period, then in this case the Pension Fund of Russia will assess a fine in accordance with the general procedure.
What information is indicated?
One page of the document must contain the following details :
- FULL NAME;
- SNILS;
- working conditions code;
- code of grounds for early retirement;
- duration of performance of labor duties at the enterprise.
Each form must be completed by one employee only.
Next, it is certified by the signature of the originator. Certification is carried out by hand or in electronic format. The color used to design the document can be any color, but not green or red. In practice, it is unacceptable to make mistakes and make corrections. The new reporting form can be submitted in electronic format.
In order to correctly fill out the document, it is necessary to enter the following information about the insured person:
- salary and other income information;
- information about benefits provided to employees;
- materials on insurance premiums;
- data on the period of the citizen’s labor activity, including corrective information.
Where and how the SZV-STAZH report is submitted
The SZV-STAZH form is submitted to the Pension Fund office:
- Legal entities: at the location of the company.
- Separate companies: according to their location.
- Individual entrepreneur: at the place of residence.
There are two options for submitting a report:
- On paper. Thus, only those entrepreneurs who have no more than 25 employees submit the SZV-STAZH report. The completed report form is printed in two copies, an EDV-1 inventory is made, and employee data is transferred to a memory card. On your copy of the report, the Pension Fund employee makes a mark of acceptance and copies the information from the flash drive.
- Electronic format. Entrepreneurs who have a staff of more than twenty-five people submit a report this way. The report is signed with an electronic digital signature and sent to the Pension Fund using a special document. data transmission operator.
Changes in 2021
Representatives of the Government of the Russian Federation developed and approved a new form of this form for 2021, so there have been some changes in the structure of the document.
- Props "page" has been completely eliminated, so specifying the page number value is no longer required.
- There is no need to duplicate the TIN, checkpoint, or registration number.
The changes also affected the rules for drawing up the document.
- Column 8 does not need to be filled out if column 11 contains the code value DETIPRL.
- The list of persons for whom reports are submitted has been expanded. Additionally, changes were made to clause 1.5. The heads of enterprises, who were the only participants, were included in the form.
- Adjustments were also made to the procedure by which the report is filled out by the Employment Center. Currently in gr. 14 the indication “BEZR” is required.
Six required documents for dismissed employees
On the last working day of the dismissed employee, be sure to give him the following documents:
- Certificate SZV-STAZH.
- Certificate SZV-M.
- Information on the amount of earnings according to the Ministry of Labor form dated April 30, 2013 No. 182n (as amended on January 9, 2017).
- Extract from the “Calculation of insurance premiums”, section 3.
- Work book.
- 2-NDFL.
Always remember that if you violate the procedure for issuing mandatory documents to an employee, you may be subject to unnecessary penalties.
Penalty for failure to submit SZV-STAZH report
- Violation of reporting deadlines will result in a fine of 500 rubles. for each employee.
- If the report is submitted on time, but not all employees were included in it, penalties will also amount to 500 rubles. for each “missed” employee.
- If the report reveals inaccurate information or errors regarding the insured, but the report is submitted on time, a fine cannot be avoided. It will be 500 rubles. for each “erroneous” employee.
- For late submission of reports, company managers may be fined 300 - 500 rubles.
- Violation of the reporting format will result in a fine of 1,000 rubles. (when the report is submitted in paper form instead of the established electronic format).
And the most severe fine awaits a legal entity in the amount of 50 thousand rubles if:
- On the day of dismissal, the employee was not given a copy of the SZV-STAZH form.
- A report was not sent to the Pension Fund to issue a pension to the employee.
