Reporting by the HR service on employees to the Pension Fund of the Russian Federation

Personnel reporting, which the employer must submit to government agencies, includes reporting to the Pension Fund of the Russian Federation, statistical authorities, employment centers, military registration and enlistment offices, the Ministry of Internal Affairs of Russia and other government bodies.

What HR reporting should a company or individual entrepreneur (employer) submit to government agencies? The most important thing is to “divide” all types of reporting into categories according to due date:

• Once a month (monthly);
• Once a quarter (quarterly);
• Once a year (annual);
• Upon request once every 2 years or more (periodic);
• Upon the occurrence of a specific event (exceptional).

Let's look at individual reporting forms and the deadlines for their submission by employers to government agencies.

“One-time” HR reports in 2021

Ministry of Internal Affairs
Employers who have entered into or terminated an employment contract (GPC agreement) with a foreign citizen are required to notify the migration department of the Ministry of Internal Affairs about this. Notice period: within 3 days from the date of conclusion (termination) of the employment contract. The form of the document that must be sent to law enforcement agencies is established by Order of the Ministry of Internal Affairs of Russia dated June 4, 2019 No. 363.

Military registration and enlistment office

If a citizen liable for military service who is in the reserves is accepted into the organization, a corresponding notice must be sent to the military commissariat. In this case, the HR officer’s reporting schedule is individual: there are 2 weeks to prepare documents from the date of hiring the new employee. A similar notice must be sent within the specified time frame if the employment contract with a person liable for military service is terminated (Appendix No. 9 to the methodological recommendations for maintaining military records in organizations, approved by the Russian Ministry of Defense on July 11, 2017).

In addition, the law requires the transfer of information about changes in marital status, education, structural unit of the organization, position, place of residence or place of stay, and health status of an employee subject to military registration (Appendix No. 13).

Employment Service

If an organization is planned to be liquidated or a staff reduction is being prepared, what reports does the HR department submit? The first step is to notify the employment service about this. Deadline - no later than 2 months before the start of the relevant events. A period of 3 months is provided for cases where the closure of an organization will lead to mass layoffs of workers. If an individual entrepreneur is liquidated, then it is necessary to notify about the upcoming closure no later than 2 weeks in advance.

In addition, it is necessary to transmit data to the employment service about the introduction of a part-time working day (shift) and (or) part-time working week and about the suspension of production. 3 days are given to prepare the information. This follows from the Russian Federation Law of April 19, 1991 No. 1032-1 “On Employment of the Population in the Russian Federation.”

Rosstat

From January 2021, the list of reports from the HR department to Rosstat will be supplemented by monthly form No. 1-PR “Information on the suspension (strike) and resumption of work of labor collectives” (Appendix No. 14 to Order No. 404 dated July 15, 2019).

But the sample will include organizations where strikes were held as a result of a collective labor dispute or the resumption of work by the labor collective (end of the strike). If the observed event did not occur, there is no need to report.

Statistical reporting forms updated

Rosstat approved Order No. 404 dated July 15, 2019 (as amended on July 24, 2020), which since 2021 changes most statistical reporting forms filled out by HR departments. In 2020, the list of reports that a HR specialist makes has changed.

Once a year, starting with the report for 2021, you must submit updated data using the following forms:

• 1-T “Information on the number and wages of employees”;
• 1-T (working conditions) “Information on the state of working conditions and compensation for work with harmful and (or) dangerous working conditions”;
• 2-GS (ГЗ) “Information on additional professional education of federal state civil servants and state civil servants of the constituent entities of the Russian Federation” - becomes invalid as of the report for 2021 in accordance with Rosstat order No. 365 dated 07/08/2020;
• 2-MS “Information on additional professional education of municipal employees” - becomes invalid from the report for 2021 in accordance with Rosstat order No. 365 dated 07/08/2020;
• 1-T (GMS) “Information on the number and remuneration of employees of state bodies and local self-government bodies by personnel categories” - becomes invalid as of the report for 2021 in accordance with Rosstat order No. 365 dated 07/08/2020.

Quarterly, starting with the report for the first quarter of 2021, employers fill out and send personnel reports to Rosstat using updated forms:

• P-4 (NZ) “Information on underemployment and movement of workers”;
• Salary education “Information on the number and remuneration of employees in the education sector by personnel category”;
• ZP-science “Information on the number and remuneration of employees of organizations carrying out scientific research and development, by personnel category”;
• ZP-health “Information on the number and remuneration of healthcare workers by categories of personnel”;
• ZP-social “Information on the number and remuneration of workers in the social service sector by personnel category”;
• ZP-culture “Information on the number and remuneration of cultural workers by categories of personnel.”

Every month in 2021, employers are expected to provide data on new forms:

• 3-F “Information on overdue wages”;
• 1-PR “Information on the suspension (strike) and resumption of work of labor collectives”;
• P-4 “Information on the number and wages of employees.”

In addition, the order of Rosstat states that:

1. Once every 2 years for odd-numbered years, you will have to submit Form 57-T “Information on wages of employees by profession and position.”
2. Once every 3 years you will have to submit additionally:
   1-GS “Information on the composition of employees holding government positions and positions in the state civil service, by gender, age, length of service in public service, education”;
3. 1-MS “Information on the composition of employees filling municipal positions and municipal service positions, by gender, age, length of service in municipal service, education.”

Instructions and samples from ConsultantPlus experts will help you fill out all reports correctly. Use free access to the system to find and download what you need.

Monthly reports

Employment Service
Employers are required to inform the employment service every month by the 25th of the availability of available places (quota places for disabled people). There is no notification form, but there are still certain requirements.

Rosstat

The following are required to report monthly to the statistical authorities in form P-4 (information on the number and wages of employees):

• a legal entity whose average number of employees over the previous two years exceeds 15 people, and whose annual turnover during the same period exceeds 800 million rubles;
• holders of mining licenses, regardless of the average number of employees and turnover;
• organizations registered or reorganized in the current or previous year, regardless of the average number of employees and turnover.

The report must be submitted no later than the 15th.
Its form and rules for filling out are prescribed in the order of the Federal State Statistics Service dated July 15, 2019 No. 404. PFR

By the 15th day of each month, it is necessary to prepare and send information about the insured persons (form SZV-M). Regularly, the Pension Fund wants to find out about employees with whom employment contracts, civil law contracts, copyright contracts, contracts for the alienation of the exclusive right to works of science, literature, art, and publishing license agreements have been concluded, continue to be valid, or have been terminated.

In addition, the authorities have launched a reform to transfer work records into electronic format. But in order for the system to work, and for the data to be promptly and completely included in the Pension Fund of the Russian Federation, which calculates the length of service of working citizens, employers are forced to submit detailed information about the work activities of employees.

From Federal Laws dated December 16, 2019 No. 439-FZ and dated December 16, 2019 No. 436-FZ, it follows that new HR reports will appear in 2020, and starting from the new year, companies will have to report to the Pension Fund:

— place of work (name of the employer, information about his renaming, the basis for the renaming and data on the relevant document on the renaming);

— registration number of the organization in the Pension Fund of Russia;

— the work performed by the employee and periods of work, including:

· date of admission; name of position (specialty, profession);

· level of qualification (rank, class, category);

· information about transfers to another job;

· information about dismissal and grounds for termination of the employment contract;

· data of the relevant orders (instructions), decisions or other documents on the basis of which the employment relationship was formalized, amended, or terminated.

In fact, the new report completely duplicates the information that the personnel officer (authorized person) enters into the workers’ work books. According to officials, information must be transmitted monthly, before the 15th day of the month following the reporting month. Only about dismissals and cases of hiring new employees will have to be reported no later than the working day following the day the corresponding order (instruction) is issued.

Punishments are being prepared for violation of reporting rules. If there is no information about work activity or it is incomplete, the Pension Fund of Russia will inform the labor inspectorate. Since the State Tax Inspectorate has the authority not only to check, but also, under certain circumstances, to immediately punish violators, an employer who fails to report will have a hard time. For failure to transfer information to the Pension Fund, in accordance with the proposed amendments to Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, it is planned to issue warnings to officials. But if inspectors find other violations, then you may have to pay a fine.

The reform to transfer work books into electronic format and collect information for their maintenance will start on 01/01/2020. But first, data from employers is expected monthly (if something has changed in the work activities of the insured person), and from 2021, the obligation to notify about personnel decisions will be added within a few days after they are made.

The Pension Fund of Russia has already prepared a form for transmitting information about the work activities of employees, on which employers will have to report, and called it SZV-TD.

HR department reporting. Classification

The HR specialist collects huge amounts of data, all this information needs to be collected, classified, and recorded. And later make a report on this data. Moreover, such reports are mostly collected manually! That is, information is simply copied from one table to another.

What reports are required from a HR specialist:

• Reporting to management (statistics and analysis - why are these numbers and what can be improved)
• Reporting to regulatory authorities

Reports are needed regularly and constantly, and a lot of time is spent creating them.

Report on specialist training (made in Tableau)

Quarterly reports

Rosstat
Organizations whose average number of employees over the previous two years does not exceed 15 people, and whose annual turnover does not exceed 800 million rubles, must report in Form P-4 to the statistical authorities quarterly. The deadline for submitting reports is no later than the 15th day of the month following the reporting period. The filling rules were approved in Rosstat order No. 404 dated July 15, 2019.

In addition, all legal entities (except for small businesses) whose average number of employees exceeds 15 people (including part-time workers and civil servants) must quarterly send information on underemployment and movement of workers to the statistical authorities (form No. P-4 ( NZ)). The report and the rules for filling it out were approved by Rosstat order No. 404 dated July 15, 2019. But the information must be submitted no later than the 8th day after the reporting quarter.

HR department reporting. Automate!

Many companies simplify the process of creating reports using special reporting and analytical systems. Large companies choose serious and difficult decisions. But the disadvantage of such solutions is their cost and the need to hire specialists who will service this solution (analysts and developers).

Today, “lightweight” reporting and analytical solutions like Tableau are also gaining popularity:

• Easy to install (like a regular program)
• Easy to learn
• Transparent cost

Annual reports

Military registration and enlistment office
In September (a specific date has not been established), lists of male citizens 15 and 16 years of age should be sent to the military registration and enlistment office, and before November 1 - lists of male citizens subject to initial military registration next year. The form of the reporting lists is given in Appendix No. 11 to the methodological recommendations approved by the Russian Ministry of Defense on July 11, 2017.

Before December 1 of each year, it is necessary to submit a “Report on the number of working and reserved citizens in reserve” to the military commissariats, and prepare personal cards of employees for verification with the registration data of the military commissariat.

Pension Fund

No later than March 1 of the year following the reporting year, employers must submit the SZV-STAZH form - information about the insurance experience of the insured persons. If an employee has submitted an application for a pension, then in this case the SZV-STAZH form is provided to the Pension Fund of the Russian Federation within three calendar days from the date the insured person contacts the policyholder. If the legal entity of the policyholder is liquidated, then submit the SZV-STAZH form to the Pension Fund of the Russian Federation within one month from the date of approval of the interim liquidation balance sheet.

The report itself was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 No. 507p, and the procedure for filling it out is also presented here.

Rosstat

Until January 21 of the year following the reporting year, the statistical authorities are waiting for form No. 1-T (working conditions). Only small businesses should not take it. For others, we recommend that you read Rosstat’s order No. 404 dated July 15, 2019 and study the materials that we have prepared on this topic. Please note that if a company does not operate for a certain part of the reporting period, it will still complete and submit the form on a general basis, indicating the date on which no activity was carried out.

Another annual report is Form No. 7-Injuries. It must be filled out and sent before January 25, taking into account the requirements of Rosstat order No. 417 dated June 21, 2017. Micro-enterprises and organizations that are engaged in certain types of activities - education, credit and financial activities, etc.

From 2021, the following will be reported to the statistical authorities once a year on the number and wages of employees:

• consumer cooperatives;
• public organizations;
• employers' associations;
• farm associations;
• self-regulatory organizations;
• associations (associations and unions) of charitable organizations;
• real estate owners' associations;
• foundations (including charitable, public, environmental);
• private institutions (charitable, public).

For them, by order of Rosstat dated July 15, 2019 No. 404, a special form was introduced - No. 1-T “Information on the number and wages of employees” (Appendix No. 1). The specified organizations report on it if the average number of employees is less than 15 people, and the annual turnover does not reach 800 million rubles. The deadline is January 30 after the reporting period.

Checklist

We are publishing the final table so that you can check which HR reports need to be submitted in 2021.

Make sure you submitted all reports this month.

Personnel reporting in 2021, deadlines, table

Periodic reports

Rosstat
Statistical authorities often request information not every year, but once every 2 years or for a longer period. In particular, the irregular report is Form No. 1-personnel (“Information on advanced training and professional training of employees of organizations”). It is handed over before February 3 once every 3-4 years. The document and procedure for filling out were approved by Rosstat order No. 554 dated September 28, 2016.

Since 2021, another periodic report has been introduced - “Appendix to Form No. 7-Injuries”. It must be submitted once every 3 years in accordance with the form and instructions for completion prescribed in Rosstat order No. 493 dated August 10, 2018. As well as form No. 57-T (“Information on wages of employees by profession and position”), which They are submitted once every 2 years, the report must be submitted only at the end of the current year, that is, in 2021.

Types of reporting

All personnel reports can be divided into two large groups: internal reporting and external reporting.

Internal reports are intended, as a rule, for the management of the company, management analysis and accounting. This is operational information for the period about hired employees, dismissed employees, calculations of staff turnover, morbidity, age and qualifications; in general, by department. In most cases, for such reports, not unified forms are used, but those adopted by the organization and enshrined in the LNA.

External reports are more diverse in composition and, as a rule, unified. Consumers of information are various government bodies, the specifics of whose work dictate the reporting forms required from organizations. The composition of the reporting and the characteristics of the company itself are also affected.

Fines for late reporting

We recommend that you carefully study what reports the HR officer submits and where in 2021 in order to avoid sanctions provided for by law. Failure to submit or untimely submission of reports to Rosstat constitutes an administrative offense, liability for which is provided for by the provisions of Article 13.19 of the Code of Administrative Offenses of the Russian Federation and is punishable by fines in the amount of:

• for officials - from 10,000 to 20,000 rubles;
• for legal entities - from 20,000 to 70,000 rubles.

Repeated violation will increase the costs of enterprises:

• for officials - from 30,000 to 50,000 rubles;
• for legal entities - from 100,000 to 150,000 rubles.

Currently, cases under Article 13.19 of the Code of Administrative Offenses of the Russian Federation are considered by Rosstat itself, the period for bringing to responsibility is 2 months from the date of commission of the administrative offense.
Since there are many enterprises, and Rosstat is one, it does not have time to punish everyone, and this is lost profit in the form of lost fines to the country’s budget. In order to correct the current situation, Rosstat came up with an initiative to increase the statute of limitations for bringing to administrative responsibility under Article 13.19 from two months to two years. This, according to officials, will make it possible to observe the principle of equality of all before the law, because now Rosstat officials, for reasons beyond their control, do not have time to attract all violators. If the amendments are adopted, they will make changes to Article 4.5 of the Code of Administrative Offenses of the Russian Federation.

New in 6-NDFL

From 2021, a new reporting form is in effect. It was approved by Order No. ММВ-7-11/18 of the Federal Tax Service of the Russian Federation dated January 17, 2018. Moreover, for 2021 you need to report on a new form.

In 6-NDFL, changes primarily concern enterprises that arose during the reorganization process. Additional lines are included for them on the title page.

The table of codes for the place of presentation of the calculation has also been supplemented and the format for presenting the report in electronic form has changed.

The calculation of 6-personal income tax was introduced 2 years ago, but still raises many questions. In this article we have described in detail how to fill it out and what needs to be taken into account.

What happens if you don’t submit the SZV-TD report on time?

Responsibility for violating the deadlines for filing SZV-TD appeared only in 2021. Article 15.33.2 was added to the Administrative Code. The fine under this article is provided for officials, and not for individual entrepreneurs and legal entities. The amount is small: from 300 to 500 rubles. However, a fine is collected for each employee whose information was not submitted to the Pension Fund on time. That is, if a manager is late in submitting a report on 10 employees, the fine will be 5 thousand rubles.

If you are maliciously late in submitting a report, the Pension Fund may “snitch” on the labor inspectorate, and it, in turn, may come with an inspection.

Another measure of punishment is introduced by Art. 17 of the Law of 01.04.1996 No. 27-FZ. If the policyholder submits a paper report, although he should have submitted an electronic one, he faces a fine of 1 thousand rubles.

Social Insurance Fund

Calculation of 4-FSS: we submit based on the results of the 1st quarter, half year, 9 months and year. Until the 20th of the month, if the reporting is submitted in paper form, and in electronic form - before the 25th. The calculation reflects the amount of contributions accrued and paid to the fund in case of injuries and occupational diseases.

Fines: failure to submit on time - for each month 5% of the contributions due, but not less than 1000 rubles and not more than 30% of this amount. If the organization submitted a report in paper version, but is obliged to submit it electronically - 200 rubles. For an unsubmitted payment for the manager - 300-500 rubles.

Application and certificate confirming the main type of activity: sent once a year until April 15. Entrepreneurs and organizations annually confirm their main type of activity with the Social Insurance Fund, after which the Fund will set for them a tariff for contributions for injuries.

There is no penalty for failure to submit, but if you do not submit documents, Social Insurance will assign you the highest tariff for the most dangerous type of activity from your OKVED.