Reporting on TCS
Even more companies will be required to submit DAM, 6-NDFL and 2-NDFL only in electronic form.
Now tax agents and policyholders with up to 25 people can submit these reports on paper.
Now only those policyholders whose number does not exceed 10 people .
The new rules will apply in 2021.
In practice, many companies with at least 10 employees already report to the tax authorities in electronic form, so for most there will be no difficulties.
There is no possibility to transfer employees to remote work
Some enterprises do not have the opportunity to transfer 30% of employees to remote work due to the specifics of their activities, for example, grocery stores or service stations, since such a measure would disrupt normal functioning.
Can such companies refuse to switch to remote work and, accordingly, refuse to submit a report to the mayor’s office? The answer is quite clear - no, they cannot .
There is a limited list of companies that are exempt from transferring employees to remote work, such as, for example, enterprises of the country’s military-industrial complex.
There is also a separate category of citizens who are allowed to go to work, despite return restrictions and the presence of chronic diseases. These are those employees whose presence at the workplace is critical to ensure the functioning of the organization or individual entrepreneur. A similar norm is enshrined in clause 1.11 of Decree 68-UM.
On the official website of the mayor of Moscow it is explained that this category of critical employees includes citizens whose absence from the workplace may pose a threat to the life and health of the rest of the country's population, cause harm to state property, or lead to disruption of the normal functioning of continuously operating or hazardous industries.
If the company does not fall under the above exceptions, then management does not have the opportunity to refuse to transfer 30% of employees to remote work .
RSV by “isolations”
Policyholders will be required to submit the DAM at the location of the separate division only if a separate bank account has been opened for the division.
If there is no bank account, then all insurance premiums will be paid by the parent organization for all employees and there will be no need to submit a “separate” DAM calculation. Let us remind you that now companies that have separate divisions hand over the DAM at the place of “separateness”, if it is vested with the right to calculate wages.
Now the mere fact of salary calculation and payment will not be enough. Having a current account will also be important .
In other words, no bank account = no DAM according to “separateness”.
In introducing this rule, legislators were guided by the fact that a bank account is necessary to receive reimbursement of expenses incurred from the Social Insurance Fund in the case when payers of insurance premiums - separate divisions incur expenses for the payment of insurance coverage for insured persons. If the “isolations” do not have a bank account and, as a result, are not policyholders for the mentioned type of social insurance, then the territorial bodies of the Social Insurance Fund do not check the correctness of the declared expenses in accordance with Article 431 of the Tax Code and do not send confirmation of the expenses declared by the policyholders to the tax authorities , which does not allow the tax authorities to monitor the correctness of calculation of the amounts of insurance contributions for compulsory social insurance.
The procedure for determining 30% of employees who need to be sent to remote work
Decree No. 101-UM clarifies the procedure for calculating the percentage of employees to be transferred to remote work.
In the previous provisions of Decree No. 68-UM, it was not entirely clear whether the mandatory 30% of remote personnel included employees who were over 65 years old or had chronic diseases, or whether these categories should be taken into account separately.
The new Decree clarified that employees over 65 years of age or with chronic illnesses are included in the 30% of employees who must be transferred to remote work.
The situation is separately spelled out when an employee’s working time is divided into work in the office and at home. Such personnel must be included in the number of those transferred to remote work. The same should be done for employees with a shift schedule.
However, it is worth considering the fact that no more than 70% of the total number of personnel (including GPC performers) can be in the office at the same time.
6-NDFL and 2-NDFL according to “separates”
Organizations that have several separate divisions on the territory of one municipal entity will have the right to transfer personal income tax to the budget at the location of one of such separate divisions, or at the location of the organization , if the specified organization and its “separate divisions” are located on the territory of one municipal entity, selected tax agent yourself.
Reporting will be submitted according to the same principle.
The tax authorities will need to be notified of the Federal Tax Service chosen for these purposes no later than the 1st day of the tax period. The notification will need to be sent to the tax authorities with which the company is registered at the location of each “isolation”.
The notice of choice of tax authority is not subject to change during the year.
The form of such notification will be adopted soon. So far, the Federal Tax Service has developed a draft Order for its approval.
Reports throughout the year
The main consumers of external personnel reporting are Rosstat, the Pension Fund, the employment service, and the military registration and enlistment office. Let's figure out what forms they need to submit.
Rosstat
An important form containing information on the number and salary of employees is No. P-4 (Rosstat order No. 404 07/15/19). The procedure for providing it is different:
- If the average number of employees (all, including GPD) is more than 15 people for the last and preceding year, the turnover is more than 800 million rubles. - every month.
- An organization that has a license for mining - every month.
- All new organizations that started their activities this or last year - every month.
- If the average number of employees (all, including GPD) is no more than 15 people over the past year, the turnover is no more than 800 million rubles. – once a quarter.
If the conditions specified in the previous paragraph are met and the organization is a consumer cooperative; association of peasant farms; SRO; charitable organization; refers to another legal form specified in Appendix. 15 to Rosstat order No. 404 of 07/15/19 (Instructions for filling out form P-4), then instead of P-4, every quarter they submit Form No. 1-T “Information on the number and wages of employees” once a year " For 2021, the form approved by Rosstat order No. 412 dated 07/24/20 is used. In addition, if the organization is not part of the small business sector, the average number of employees (all, including GPA) is more than 15 people for the last year, the turnover is more than 800 million rubles, form No. P-4 (NZ) “Information on part-time employment and movement of workers" - once a quarter.
Form No. 1-T (working conditions) annual. It reflects information about working conditions and compensation when working with harmful and dangerous factors. Like many statistical forms, it contains information not only about personnel, but also about expenses: financing of personal protective equipment, guarantees, compensation. Small businesses do not submit this form. The obligation to provide arises when it comes to certain activities, for example, agriculture, mining, information and communications. A list of activities is placed in the header of the form.
Annual form No. 7 for injuries, approved by Project No. 417 dated 06/21/17, is submitted by all legal entities, except micro-firms. The exemption also applies to certain types of activities, for example, insurance, finance, and education. The full list also contains the document header.
Note! Order No. 404 of 07/15/19 introduced significant changes to the composition and structure of statistical reporting forms. New reporting forms have been introduced relating to certain areas of activity: science, culture, healthcare, education, social services.
Pension Fund
Every month, before the 15th day of the next month, the SZV-M form containing information about the insured persons is submitted. All employees are included, including those working under the GPA. SZV-STAZH is provided once a year. It contains information about the length of service of all employees over the past year.
A relatively new report is SZV-TD. Its introduction this year is associated with the introduction of electronic work books (resolution of the Board of the Pension Fund of the Russian Federation No. 730p dated 12/25/19). In fact, maintaining this document is reduced to HR officers filling out the specified form and submitting it to the Pension Fund.
Employment Service
According to Federal Law No. 181 of 11/24/95 (Article 21), firms with a payroll of more than 35 people (except for those working in hazardous conditions) are required to comply with quotas for providing work for disabled people. A monthly report is submitted to the employment service regarding the availability of vacancies. The report form is developed by employment service officials.
Military registration and enlistment office
Organizations are required to keep military records of citizens. If the company is small, less than 500 people, a separate employee may not be assigned to perform these functions. Responsibilities for maintaining military records may be entrusted to the personnel service.
Every year in September (the date is not established by law), lists of workers of pre-conscription age: 15, 16 years old, and before November 1 - all male workers subject to military registration in the next year are submitted to the military registration and enlistment office.
By the end of the year, form No. 6 “Report on the number of working and reserved citizens in reserve”, form No. 18 “Organization record card” containing general information about the organization and the number of those liable for military service, form No. 19 “Information on the provision of labor resources for the period” are submitted mobilization and in wartime." To avoid misunderstandings, it is better to ask for current forms at the military registration and enlistment office.
In addition, you must report within two weeks of changes or knowledge of a violation:
- on the admission, dismissal of a person liable for military service;
- about changes in the marital status, full name, address, state of health of the person liable for military service;
- about those evading military registration.
This obligation is established by a number of regulations: Federal Law-61 of 05/31/96 “On Defense”, Methodological Recommendations of the General Staff of 07/11/17, Government Decree No. 719 of 11/27/06 (“Regulations on Military Registration”).
Is the law on personal data violated?
In one of the sections of the report there is a field “Telephone numbers of employees”, which is required to be filled out. The remaining information with the numbers of Troika and Strelka cards, social cards and monthly travel tickets is filled in only if the relevant information is available.
Many people have a question: does such a report violate the law on the protection of personal data?
Many experts believe that the law is still being violated . Since the collection and processing of personal data is possible only with the consent of the citizen. And employees do not always agree to share such information.
If an employee refuses to provide the information necessary for the report, this will most likely lead to a conflict of interests between the employee and the employer.
A citizen has the right to file a claim against an employer for disclosure of personal data.
At the same time, the employer can also be regarded as an injured party, since he does not transfer the data on his own initiative.
If a conflict is inevitable, then the organization can present the following arguments in its defense:
- The information provided does not include the employee's full name, therefore, it is not possible to compare information about the car license plate, cards and travel passes with their actual owner.
- Clause 11.3 of Decree No. 68-UM states that all required information is provided without reflecting personal information.
- In accordance with clause 2, part 1, art. 6 of Law No. 152-FZ, it is permissible not to obtain consent from an employee for the processing of personal data if such information is necessary for the execution of the powers of government bodies . The mayor's responsibility is to protect the city's population from the COVID-19 virus. It is for this purpose that information is collected, therefore, it is possible to do without consent to the processing of personal data.
