Explanation to the Pension Fund for SZV-M: if there are fewer employees in the report

EXPLANATORY NOTE (FOR MOSCOW)

Help Printable version. Staffing number of employees in the organization under employment contracts during the billing period The total number of all employees during the billing period, regardless of the duration of their work in the organization, including those dismissed and those working under civil contracts.

Situations when tax authorities have the right to request clarification during desk audits are given in paragraph. Reports apply to all modules, that is, you can use them to collect data from any module. What should I do if I don’t meet the allotted 5 days for giving explanations?

To do this, fill out the fields NumberInsurance part and Saving part in the following lines: All types of information are taken into account: If such information was not provided, leave the line blank. Enter data in the fields that appear. Explanatory note When submitting information about the insurance experience and insurance contributions of employees, annual reporting and registration of the employee for retirement in the Pension Fund of Russia branches.

Samples of explanations for discrepancies in SZV-M

If explanatory notes have already been submitted for the reporting period, then the accrual amounts indicated in them are added to the total amount for the previously submitted information.

Corporate catering as one of the ways to motivate staff. Guilty people don't watch the clock.

Evaluation and development of the company's internal trainers team. Increase in wages and severance pay during periods of instability, dismissal by agreement of the parties: Reduced at will.

It's time to go on a business trip, comrade contractor. If only someone would lend an employee! Calculation of length of service for sick leave.

Calculation of insurance premiums and SZV-M: why the information differs

What are the dangers of workers who are constantly engaged in professional growth PFR on a ship: Why is a team of people less effective at work than a team of 10 General place: What challenges are the HR industry facing now Flexible office: Three companies using flexible hours Corporate catering Explanatory note one of ways to motivate staff Guilty people do not watch the clock Evaluation and development of a team of internal trainers of the company Legal assistance Increase in wages and severance pay during periods of instability, dismissal by agreement of the parties: Information about the Union Join the Union.

Leave your opinion about it or find out what others think! About work Exchange of experience, discussions on professional topics. Exchange of documents, forms, regulations This is a forum section intended for the exchange of documents between users. Moderators SkateCorrection of sample sample Evgeniy K. Category of welded joint according to GOST

Explanatory note to the Pension Fund for adjustment sample

This procedure is established in paragraphs 7. I RECEIVED A REGISTERED LETTER FROM THE PENSION FUND OF THE RF O. File Explanatory note in the Pension Fund on the adjustment, the sample was checked for viruses. Explanatory note sample for the project. No one forbids you to also attach an explanatory note to the Pension Fund on the adjustment. Explanatory note to the Pension Fund, sample 2014. Subject Letter from the Pension Fund on adjusting reports for previous periods. The documents specified in paragraphs of this Procedure are submitted to the territorial bodies of the Pension Fund of the Russian Federation within the deadlines. Its form can be downloaded from the website of the PFR branch in Moscow and Moscow. Line 3a indicates the total amount of accrued insurance contributions to the Pension Fund for the organization as a whole. Forms, forms, sample documents NPP Garant explanatory note to the Pension Fund. However, from the letter of the Federal Tax Service dated February 3, it is not clear what status the individual entrepreneur puts in the payment order to the Pension Fund in 2017. Accordingly, small firms are not required to submit an explanatory note to the Social Insurance Fund and when. Explanatory note to the Pension Fund sample of filling out 2012. For some reason it is not in 1C ZiK. Pension Fund and for what period, in addition to an explanatory note with detailed figures for

. I work as a chief specialist at the Compulsory Medical Insurance Fund. DEBIT 20 CREDIT 69 subaccount Settlements with the Pension Fund for insurance premiums. Explanatory note for the Pension Fund. Nikita, Daria, Egor, Efim, Anastasia. Explanatory notes How to write an explanatory note sample, examples of content? Here you can fill out the Explanatory Note. Four questions about filling out RSV1 PFR after dismissal. Or you can issue a sample package automatically to an individual 9. Students of technical universities can sample an explanatory note for a thesis.

Explanatory note to the Pension Fund of Russia

Instructions for correcting information Sample explanatory note to the Pension Fund. 3 and 30 of the Procedure approved by the explanatory note in the Pension Fund for. What documents need to be submitted in the explanatory note to the Pension Fund. ? A sample explanatory note for adjustments to individual information has been found in your file. If you have the form of an Explanatory Note for the Pension Fund, could you send it to my address @. Whose position is correct - the taxpayer or the tax inspector? The policyholder has the right to attach an explanatory note to the Pension Fund to any pension. An explanatory note on losses that will suit you. Appendix 11 to the Features of the formation of budget reporting on cash execution of the federal budget, cash

. In which there were no adjustments for controlled traces. The Pension Fund of Russia requires you to submit an explanatory note along with the report, is it possible to see a sample of its completion somewhere? The explanatory note is submitted to the Pension Fund only in printed form. Starting from the 1st quarter of 2014 to the present, the RSV1 approved form is in effect. So you won’t need a universal example of an explanatory note to the Pension Fund or a sample. Statement explanatory note to the Pension Fund sample 2013 development of the main plot of the activity So, in the certificate you came across the shares for each income. Explanatory note in the Pension Fund 2014 in connection with the submitted adjustment for the 1st quarter of 2014, sample. N of the payer in the Pension Fund of Russia 087. Anonymous, you wrote: Colleagues, please post the application form to the Federal Tax Service to adjust the balance. Monthly Pay to the Pension Fund for employees. Appendix to the Information on explanatory notes submitted to the territorial bodies of the Pension Fund of the Russian Federation subordinate to the department. FSS, 3 adjustments to the unified social tax and the Pension Fund of the Russian Federation Explanatory note to the tax office due to low. Explanatory note in the Pension Fund sample general ledger. The Pension Fund requires you to submit an explanatory note along with the report, is it possible to see a sample of it somewhere? There is no approved form of explanatory note for the Pension Fund; it is drawn up in. Explanatory note to the pension fund sample in 20 live journal. Explanatory note to the pension fund sample

. Please provide a sample explanatory note for the meeting of the commission on wage legalization. Sample application for clarification of the cbk to the Pension Fund. Explanatory note for the Pension Fund of Moscow In connection with this, the organization has no obligation to clarify tax obligations for. Specify the nature of the clarification: corrective or canceling form. Here you can fill out the Explanatory Note M E. But in the form that was originally in the DOS programs of the Pension Fund, the XX region code according to the Pension Fund differs from the Federal Tax Service by 10. They gave the form to the Pension Fund, Explanatory Note to the Pension Fund example Explanatory Note to the Pension Fund sample main ledger . Explanatory Note Sample. The right not to provide an explanatory note as part of the financial statements is given to small enterprises that are not obliged to. The Pension Fund will not pay attention to the explanatory note for the calculation. An explanatory note for the Pension Fund of the Russian Federation, the Pension Fund of the Russian Federation, in cases where these documents must be drawn up on standard forms. Explanatory note in the PF. In some cases, they are required to provide an explanatory letter on the adjustment to the Pension Fund.

Tags: Pension Fund, explanatory, sample, adjustment, note

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The legal processing process is divided into several stages: Moreover, if there is an additional documentary check, the formula for calculating the capital-labor ratio, if the policyholder is located in the territory served by the Pension Fund of Russia branch, the Fund’s employees go to the Pension

organization for documentary verification of the necessary information.

This event is carried out jointly with specialists from the policyholder’s HR department. During this event, the data presented in the SZV-K forms and in individual information for individual periods of the insured person’s work activity are checked. The correctness of the presentation of information about the explanatory conditions of work and employment for the relevant types of work can also be checked. All documents confirming the work experience and type of activity of the insured person, the constituent documents of enterprises available in the personnel services of the organization, orders for hiring and dismissal, relevant employment records, lists and lists of jobs and documents confirming their adjustment, etc. are subject to verification.

Explanatory note to school, sample application to school about the absence of a child

If information about the insured person was submitted from other regions, then a request is made to the regional branches of the Pension Fund and local pension workers carry out the verification. Its results are communicated to the department that sent the request, which will analyze the data received. Based on the results of the analysis, the Pension Fund specialist makes a decision on the possibility of including each period of labor or other activity of the insured person in the length of service taken for calculating pension capital.

This Explanatory Note may be the total length of service, length of service in relevant types of work, or length of insurance coverage. The result of this adjustment and painstaking PFR

is the decision to enter information about the length of service into the personal account of a specific insured person.

The volume of information presented is enormous, and, of course, it is possible that there may be errors in it. These are mechanical errors that occurred during the preparation of information, and more serious ones - Control of welded joints in GOST records management, caused by incorrect execution of work books or other submitted documents.

In the PFR document processing SZV-K, all these errors are identified and eliminated. Eliminating errors is a very responsible job, and such responsibility extends not only to Pension Fund employees, but also to the policyholder together with the insured person. When preparing adjustment

SZV-K, each citizen for whom data is collected must sign on the form with the information, thereby confirming its completeness and correctness.

The signature of the insured citizen is a mandatory attribute of the information provided. Pension Fund specialists check all of the listed components, and in addition, compare the information from the SZV-K forms with the previously submitted information on personalized accounting by length of service for the period from the moment of registration of the insured person in the compulsory explanatory insurance system until January 1, 2018.

This work is carried out along with a legal assessment of the information presented. All detected errors must be eliminated within the time limits established by law.

About the notification from the Pension Fund of the Russian Federation about the discrepancy between the data of SZV-M and SZV-STAZH

The annual reporting form in the Pension Fund of Russia SZV-STAZH is essentially a generalizing, final report, the content of which should not contradict the reporting data of monthly reports in the SZV-M form.

Discrepancies in the reporting data between the SZV-STAZH form and the SZV-M form can only be associated with the indication or, conversely, with the failure to indicate specific employees, as well as with an erroneous indication of the period of work during the reporting year.

For example, if we indicated an employee in the monthly reports on the SZV-M form, but did not indicate this employee in the annual report on the SZV-STAZH form, this would be a discrepancy.

Or vice versa. If we indicated an employee in the SZV-STAZH reporting form, but this employee was not indicated in the SZV-M monthly reports during the reporting year, then this is also considered a discrepancy.

Cases of discrepancies in data between the reporting forms SZV-STAZH and SZV-M will include an indication of the period of work of an employee in SZV-STAZH, which does not coincide with his indication in the SZV-M reports for the months when he worked.

For example, an employee under an employment contract or, more often, under a civil contract, worked for us in April-May and we indicated him in the monthly reports of SZV-M during this period for April and May, respectively, and in the reporting form SZV-STAZH by us the work period was incorrectly indicated, for example, from 06/01/18 to 07/31/18 (June-July).

Discrepancies between SZV-M and SZV-STAZH that threaten penalties from the Pension Fund include cases of failure to provide information about an employee in SZV-M reports, which was remembered only when generating the SZV-STAZH report.

Such cases are not rare. Usually forgotten are workers on parental leave, as well as workers under civil law rather than employment contracts, who performed their work for a relatively short time.

The situation with one single employee of an organization, which is typical for many microenterprises, when the only employee of an organization is the head of this organization and at the same time is its sole founder, remains unclear.

In this case, he does not enter into an employment or any other contract with himself, but the Pension Fund of the Russian Federation believes that the terms of labor legislation apply to him and, as a result, such an employee is an insured person.

If during the reporting year we indicated the manager in SZV-M, but did not include him in SZV-STAZH, then now we will have to create for him and submit to the Pension Fund the SZV-STAZH form again, but with the “Additional” type.

Moreover, if there were no wage accruals for the manager, then in the additional information column for calculating the length of service of the SZV-STAZH form (after indicating the period of work) we indicate the code designation “NEOPL”.

But if during the reporting year we did not submit information about the manager in the SZV-M form, but included information about him in the SZV-STAZH, then our organization may be fined for not taking the manager into account in the SZV-M.

In this case, the fine will be 500 rubles for each monthly SZV-M report. The maximum fine will be 6,000 rubles (500 rubles multiplied by 12 months).

Thus, in the Notification of the Pension Fund of the Russian Federation on the elimination of errors and (or) inconsistencies between the information provided by the policyholder and the information available to the Pension Fund of the Russian Federation, the following types of inconsistencies may be identified:

Information on the insured person is presented in the SZV-STAZH form and is not available in the SZV-M form;
Information on the insured person is presented in the SZV-M form and is not reflected in the SZV-STAZH form.

In connection with the identification of errors (inconsistencies) in the individual (personalized) accounting information provided by us in the SZV-STAZH form for the year 2021, the Pension Fund of the Russian Federation allows us to eliminate the existing discrepancies within five working days from the date of receipt of the corresponding notification through TCS channels.

If it is necessary to clarify the information presented in the SZV-STAZH form, you should submit changes by submitting the SZV-KORR form with the “Corrective” type (if information about the employee’s length of service contains an error) or “Additional”.

When identifying employees for whom information on the SZV-M form for the periods from January to December 2021 was not indicated in the reporting, it is necessary to send the SZV-M form with the “Additional” type.

For employees for whom information about the fact of work for the periods from January to December 2021 was submitted erroneously, it is necessary to send a reporting form SZV-M with the “Additional” type, which must be submitted in cases where there is an error in the spelling of the full name, SNILS of the employee, or if you forgot to enter information on one of the insured employees

SZV-KORRCorrecting We fill out if there was a mistake in the periods of work of employees SZV-KORRO Cancelling We fill out if we included unnecessary information for employees SZV-MD Supplementary We fill out if information about a new employee was missing in the original report or SNILS, INNSZV-MO were indicated incorrectly Cancelling We fill out Cancelling SZV-M if inaccuracies or errors are found in information about a new employee, as well as when there should not be information about the employee (for previously dismissed employees or when the employee changed his last name and was included in the report twice)

✦ Memo from the Russian Pension Fund on eliminating errors in the SZV-STAZH form

Explanatory note to individual information about work experience and earnings

N and in strict accordance with the existing procedure. We will tell you what should converge in the calculation and SZV-M and how to give explanations if necessary.

Section 3 of the calculation of insurance premiums is filled out by policyholders for all persons with whom an employment or civil law contract was in effect for at least one day in the last three months. The section with personal data must also be submitted for employees who do not actually work: An error in the calculation may be detected by the fund. He will check the data from section 3 with the information from SZV-M.

Results

In response to a notification from the Pension Fund of the Russian Federation regarding SZV-M, only clarifications are required to be submitted - if there are errors in the reporting. But it is better to respond to the fund even if there are no errors. Moreover, as you can see, this is not at all difficult to do.

Sources: instructions “On maintaining personal accounting”, approved. by order of the Ministry of Labor dated December 21, 2016 No. 766n

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

EXPLANATORY NOTE (FOR MOSCOW)

If discrepancies arise, the fund will request an adjustment. Let's switch from the same PFR metrics in different years to different indicators in the same year.

In other words, it provides support. We obtain the following formula using linear regression. Does this mean that the scales 20 and 9 are incorrect? Possibly, although note that the adjustment

the same, using either weight.

This means that although regression involves the use of explanatory weights, changing the weights does not seem to make much difference.

Samples of explanations for discrepancies in SZV-M

Regular reports on website development are important. In this tutorial we will show you how to create and customize reports.

The reports are module-wide, meaning you can use them to collect data from any module. You can add different domains to a report, as you will see in this tutorial.

Why does the fund need explanations on SZV-M?

Inaccuracies in SZV-M are not uncommon.
Therefore, having received a report from you with fewer employees than last time, the fund suspects an error. Find out what are the most common mistakes in SZV-M here.

The SZV-M sample can be downloaded from ConsultantPlus. Trial access to the legal system is provided free of charge.

To catch you doing it or, conversely, to make sure that you did everything correctly, he will send you a notification. The frequency and criteria for sending notifications are not legally established; each department of the fund sets its own. Therefore, you can receive such notifications at least monthly - for each submitted report.

What should you do if you received a notification from the Pension Fund that errors in SZV-M have been corrected? Naturally, you need to double-check the report. And then there will be two options:

1. The error was confirmed, and you really missed someone. This means you will have to submit a supplementary form and, most likely, pay a fine. You can avoid sanctions if you complete the report before the deadline for submitting the form (the 15th). But here you are unlikely to fit into it. Let us remind you that the form with the “supplementary” type is submitted only to forgotten people, and the fine is 500 rubles. for every loss.

Details for paying the fine can be found here.

How to adjust SZV-M is explained in detail in the Typical Situation from ConsultantPlus. Get trial access to the system for free and proceed to the material.

2. There is no error, but there are fewer employees because someone quit. This is where explanations come in handy.

Find out more about how and what errors can be corrected in the SZV-M report.

Calculation of insurance premiums and SZV-M: why the information differs

If the company finds an error, it is enough to supplement the calculation. There will be no fine for this. It’s another matter if the company forgot to show the employee in SZV-M. The fund will fine you even if you manage to correct the mistake in five days. For Troop Service and Military Security additional options, select the small down arrow in the appropriate field in the upper corner. You have this function in every tool module and for every field with different data.

In addition, if you already have a report, Explanatory in PFR on the adjustment , select it directly, and then click the green save adjustment. In any case, in response to the request, send an explanation to the fund. Previously, the adjustment had 14 calendar days to correct the PFR

from the moment the Pension Fund of the Russian Federation found an error in paragraph. From January 1 of the year, companies are required by law to correct the SZV-M within five working days of Art.

The law has greater legal force than an order, so the law must be applied. Label the report always as clearly as possible, so that you can always retain an overview of them in the future. Continue browsing the available domains and add all the information in the desired report.

You don't need to consider any particular order or logic. All data will be added later into the report, sorted and organized with flexibility. All the elements you added to the report from the tool can be found there.

You can freely sort the data in the report document. Click the mouse to move the boxes. Customize each report to be more explanatory and tailored to your or your clients' needs. If the company corrects the error in the employee's information before the fund finds it, there will be no fine. It will not be possible to correct the SZV-M without a fine if the company did not include the employee in the report at all.

This is not an error - information on such an employee is considered not provided. The fine is rubles for each forgotten person, Art. At the bottom of the report you will find a function bar that always remains visible. This bar provides explanatory opportunities. For example, you can add text fields to your report or create a cover page. You can automate the sending of reports.

Explanatory note sample about untimely.

There you can select the recipient and the frequency of delivery. Indirect expenses collected in account 26 general expenses are written off monthly directly to account 90 sales. The changes made to the accounting policies for the year are of a technical nature.

How to write an explanatory note to the Pension Fund of the Russian Federation sample – Human Resources Management

The Fund will compare section 3 of the calculation of insurance premiums and SZV-M. If there are discrepancies, a request for clarification will be sent. We will tell you what should converge in the calculation and SZV-M and how to give explanations if necessary.

Calculation of insurance premiums and SZV-M: why the information differs

The section with personal data must also be submitted for employees who are not actually working: on long vacation, maternity leave, etc. An error in the calculation may be detected by the fund. He will check the data from section 3 with the information from SZV-M.

If there are discrepancies, the fund will ask for clarification.

Let's switch from the same metric in different years to different metrics in the same year. In other words, it provides support. We obtain the following formula using linear regression.

Does this mean that the scales 20 and 9 are incorrect? Possibly, although note that the correlation coefficient is the same using either weight.

This means that although regression involves using different weights, changing the weights does not seem to make much difference.

Regular reports on website development are important. In this tutorial we will show you how to create and customize reports. The reports are module-wide, meaning you can use them to collect data from any module. You can add different domains to a report, as you will see in this tutorial.

Reports may differ for objective reasons:

The calculation includes information about former employees.
This is possible if the organization paid a bonus after dismissal or paid sick leave within 30 days after termination of the contract. Since the contract is no longer valid, the company does not show such employees in SZV-M, and fills out section 3 in the calculation.
SZV-M does not reflect contractors
who do not receive remuneration, but the contract with them is still valid. The SZV-M does not need to include only contractors whose contract does not imply payment (letter of the Pension Fund of the Russian Federation dated July 27, 2021 No. LCH-08-19/10581). For example, these are volunteers or volunteers.
There were discrepancies when submitting the zero calculation.
Some accounting programs did not skip the calculation without completing section 3. In such cases, policyholders reflected the director, the sole founder, in the section. But they did not rent out SZV-M to the employee, since they did not enter into an employment contract with him. The discrepancy is enough to explain.

For more options, select the small down arrow in the appropriate box in the upper right corner. You have this function in every tool module and for every field with different data. Also, if you already have a report, select it directly and then click the green save button.

Do you need to clarify the calculation if you have paid additional contributions for previous periods?

A box for the visibility index has been added with this operation to the new report. The report can be selected from the tool's horizontal navigation on the Reports tab. If you click "Summary" you will find all the other reports, if you click "My Report" you will go directly to the last one you add.

If you still have time, add the SZV-M information or submit the canceling SZV-M. In any case, in response to the request, send an explanation to the fund.

Samples of explanations for discrepancies in SZV-M

Previously, the company had 14 calendar days to correct it from the moment the Pension Fund found the error (clause 34 of the Instructions, approved by Order No. 987n). From January 1, 2021, companies are required by law to correct SZV-M within five working days (Article 17 of Federal Law No. 27-FZ dated April 1, 1996). The law has greater legal force than an order, so the law must be applied.

Click the Settings wheel and change the name. Label the report always as clearly as possible, so that you can always retain an overview of them in the future.

Continue browsing the available domains and add all the information in the desired report. You don't need to consider any particular order or logic.

All data will be added later into the report, sorted and organized with flexibility.

Build reports individually

All the elements you added to the report from the tool can be found there. You can freely sort the data in the report document. Click the mouse to move the boxes. Order each report individually and according to your or your clients' needs.

If the company corrects the error in the employee's information before the fund finds it, there will be no fine.

It will not be possible to correct the SZV-M without a fine if the company did not include the employee in the report at all. This is not an error - information on such an employee is considered not provided. The fine is 500 rubles for each forgotten person (Article 17 of Law No. 27-FZ).

At the bottom of the report you will find a function bar that always remains visible. This bar provides additional options. For example, you can add text fields to your report or create a cover page. By clicking the "Settings" button in the report panel or by clicking "Settings" on the summary screen.

You can automate the sending of reports. There you can select the recipient and the frequency of delivery. The report design can also be customized. There you can not only change the color, but also the logos and footers.

Of course, you can create reports as agency templates.

Pension Fund specialists require clarification if they believe that there is something wrong in the report. Do not ignore the fund's request, but respond to it within 5 business days. The answer depends on where the fund found the discrepancy. See samples below.

INN/KPP 7701025478/ 770101001

To the Head of Department No. 4

State institution –

The next section of the tutorial will show you how to do this. In this you can see, among other things, text boxes across the full width of the page or half of it, each of which is left-aligned or justified. Go to your account menu, there is a menu item “Report Settings”.

Here's a rundown of all the design patterns.
Now you can select the design you want to change in the next step. Alternatively, you can create a new design template. When you open an existing template or a new template, you'll see an extensive list of fields that you can edit almost everything from table font color and frame headers to background and stroke color; There are practically no restrictions.

Main Directorate of the Pension Fund No. 8

Ref. No. 765 from 07.21.17

EXPLANATIONS

Source: //ptpr.ru/compulsory-insurance/sample-explanatory-in-the-pension-fund-explanatory-note-in-pfr.html

Explanations on reporting for the Pension Fund and tax authorities

Source: Glavbukh magazine

At chamber meetings, tax officials and funds often demand clarification on reporting. We have prepared three ideal samples - two for inspectors and one for the Pension Fund. They will be useful when communicating with controllers.

Explanations on RSV-1 for a pension fund

The FIU may require clarification due to any inconsistencies. You can compose them in any form.

Most of the discrepancies in the form are errors that the fund did not accept the calculation and required it to be corrected. But there are also inconsistencies that do not need to be corrected. If a company receives a log with error code 20, this is a warning.

Source: //tr777.ru/kak-napisat-poyasnitelnuyu-zapisku-v-2/

Explanatory note to the Pension Fund on adjustment sample - document database

The main thing is to allocate part of the salaries of workers of the same age group to it, so that the PFR s. And if in the very first explanatory adjustment

you will have to describe almost all the fields.

We will send a link to create a new password on how to write an explanatory note to the Pension Fund for the corrective report of personalized accounting did not fulfill the director’s instructions, he asks for an explanatory note on what to write. Make the right calculations, go to a pension - maybe you can do without a fine. Thirdly, a detailed note reduces the possibility of personal contact with management; if the note contains all the information, then there is no need to call.

Explanations on those reflected in accounting and.

Tags: Explanatory, in, PFR, on, adjustment

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ON APPROVAL OF THE PROCEDURE FOR ADJUSTING INDIVIDUAL (PERSONALIZED) ACCOUNTING INFORMATION AND CLARIFICATION OF INDIVIDUAL PERSONAL ACCOUNTS OF INSURED PERSONS IN PART OF EMPLOYMENT (INSURANCE) EXPERIENCE ACQUIRED BEFORE JANUARY 1, 2002, TERRITORIAL BODIES OF THE PENSION FUND OF THE RUSSIAN FEDERATION RESOLUTION PENSION FUND OF THE RF December 14, 2005 N 246p ( D) In order to implement Article 16 of the Federal Law of April 1, 1996 N 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” (Collected Legislation of the Russian Federation, 04/01/1996, N 14, Art. 1401; 29.10 .2001, N 44, Article 4149; 01/06/2003, N 1, Article 13; 05/09/2005, N 19, Article 1755) The Board of the Pension Fund of the Russian Federation decides: 1. Approve the attached Procedure for adjusting information of an individual (personified) accounting and clarification of individual personal accounts of insured persons in terms of labor (insurance) experience acquired before January 1, 2002, by the territorial bodies of the Pension Fund of the Russian Federation (hereinafter referred to as the Procedure). 2. The Department for organizing the appointment and payment of pensions (Pudov A.N.) and the Department for organizing personalized accounting (Kuchmiy I.V.) ensure the implementation of the Procedure in the work of the territorial bodies of the Pension Fund and its organizational and methodological support. 3. The Department for the development, implementation and maintenance of information subsystems of the territorial bodies of the Pension Fund of Russia (Nikolsky S.A.) to provide technological and software support for the Procedure. 4. Control over the implementation of this Resolution shall be entrusted to the Deputy Chairman of the Board of the Pension Fund of the Russian Federation Chizhik L.I. and Kolesnik A.P. Chairman G. BATANOV December 14, 2005 N 246p Registered with the Ministry of Justice of the Russian Federation on February 3, 2006 N 7454 APPROVED by Resolution of the Board of the Pension Fund of December 14, 2005 N 246p PROCEDURE FOR ADJUSTING INDIVIDUAL (PERSONALIZED) ACCOUNTING INFORMATION AND CLARIFICATION CHANGE OF INDIVIDUAL PERSONAL ACCOUNTS OF INSURED PERSONS IN PART OF LABOR (INSURANCE) EXPERIENCE ACQUIRED BEFORE JANUARY 1, 2002, BY THE TERRITORIAL BODIES OF THE PENSION FUND OF THE RUSSIAN FEDERATION 1. This Procedure was developed in order to implement Article 16 of the Federal Law of April 1, 1996 N 27-FZ “On individual (personalized) accounting in system of compulsory pension insurance" (Collected Legislation of the Russian Federation, 04/01/1996, No. 14, Art. 1401; 10/29/2001, No. 44, Art. 4149; 01/06/2003, No. 1, Art. 13; 05/09/2005, No. 19 , Art. 1755) and paragraph 36 of the Instructions on the procedure for maintaining individual (personalized) records of information about insured persons for the purposes of compulsory pension insurance, approved by Decree of the Government of the Russian Federation of March 15, 1997 N 318 (Collected Legislation of the Russian Federation, 1997, N 13 , Art. 1538; 2003, N 29, art. 2999). The procedure determines the rules for adjusting individual (personalized) accounting information (hereinafter referred to as personalized accounting), previously submitted by policyholders and entered into the individual personal accounts of insured persons, in terms of labor (insurance) length of service for the period from the date of opening the individual personal account of the insured person until January 1, 2002 (hereinafter referred to as the period until January 1, 2002) and clarification of individual personal accounts of insured persons in terms of the said length of service by the territorial bodies of the Pension Fund of the Russian Federation. 2. Correction of personalized accounting information and clarification of individual personal accounts of insured persons by the territorial bodies of the Pension Fund of the Russian Federation are carried out in order to ensure the reliability and completeness of information on labor (insurance) experience for the period before January 1, 2002.

Explanation to the Pension Fund for SZV-M: how to submit and what will happen for failure to submit

It is better for the fund to respond to the notification within 5 working days from the date of its receipt. This much time is allotted for correcting errors in individual information (clause 37 of the Instruction “On maintaining accounting records”, approved by Order of the Ministry of Labor dated December 21, 2016 No. 766n). We believe it would be advisable to report their absence within the same deadline.

There is no approved form of explanations in the Pension Fund for SZV-M, so they can be compiled arbitrarily. Take the organization’s letterhead, supplement it with your details in the Pension Fund (registration number) and reasonably describe why this time there are fewer employees in your report than a month ago. For example, like this:

“We inform you that there are no errors or inaccuracies in the report in the SZV-M form for June 2021. And the number of insured persons in it decreased compared to the report for May 2021 due to the dismissal of the following employees from the organization:

Ivanov Ivan Ivanovich, SNILS 057-123-456 78, dismissal order dated June 17, 2021 No. 25k;
Petrov Petr Petrovich, SNILS 057-987-654 32, dismissal order dated June 19, 2021 No. 26k.”

It would be enough. For greater persuasiveness, you can attach copies of the dismissal orders.

Explanations can be submitted on paper, or electronically via TKS.

Is it possible not to respond to a notification? If there are no errors in SZV-M, in general you are not obligated to do this. There are no penalties for failure to provide clarifications to the Pension Fund of the Russian Federation in the law. But it’s better not to ignore it. This will make it easier for both the fund and you.

Explanatory note to the Pension Fund of Russia

in individual personal accounts of insured persons, timely and justified establishment of labor pensions on the basis of the legislation of the Russian Federation. 3. The adjustment by the territorial body of the Pension Fund of the Russian Federation of personalized accounting information regarding the inclusion in the labor (insurance) length of service of periods of work and other activities of the insured person before January 1, 2002 is understood as a change and addition of individual information previously provided by policyholders and entered into the individual personal accounts of insured persons . The clarification of individual personal accounts of insured persons means the implementation, in the prescribed manner, of procedures for including updated information about labor (insurance) experience before January 1, 2002 in the individual personal accounts of insured persons on the basis of personalized accounting document forms prepared by the territorial body of the Pension Fund of the Russian Federation. 4. Correction by the territorial body of the Pension Fund of the Russian Federation of personalized accounting information and clarification of individual personal accounts of insured persons is carried out in the following cases: the insured person requests clarification of information about the labor (insurance) experience contained in his individual personal account, including in connection with the failure of the insured to provide the original data on labor (insurance) experience in the event of liquidation or termination of activity for other reasons, changes in pension legislation in relation to the period before January 1, 2002; failure by the insured to provide updated information about the labor (insurance) experience within 2 weeks after the territorial body of the Pension Fund notified him of the need to eliminate discrepancies between the provided information about the labor (insurance) experience for the period before January 1, 2002 and the information revealed by inspections; refusal of the insured to provide updated information regarding labor (insurance) experience for the period before January 1, 2002 after notification by the territorial body of the Pension Fund of the Russian Federation of discrepancies identified as a result of inspections and the need to eliminate them; submission by the state (municipal) body and (or) the insurer to the territorial body of the Pension Fund of the Russian Federation of additional documents confirming the labor (insurance) length of service of the insured person for the period before January 1, 2002. 5. Application of this Procedure in case of adjustment of personalized accounting information in connection with a change in the pension legislation in relation to the period before January 1, 2002 is carried out in accordance with the orders of the Board of the Pension Fund of the Russian Federation. 6. Adjustment by the territorial body of the Pension Fund of the Russian Federation of personalized accounting information and clarification of individual personal accounts of insured persons in terms of the labor (insurance) length of service of the insured person for the period before January 1, 2002 provides for: the adoption by the territorial body of the Pension Fund of the Russian Federation of a decision to adjust the initial data of individual information previously submitted by the policyholder , and clarification of the individual personal account of the insured person in terms of labor (insurance) length of service for the period before January 1, 2002 (hereinafter referred to as the decision on adjustment); registration of personalized accounting document forms (“Individual information on work experience, earnings (remuneration), income and accrued insurance premiums of the insured person (SZV-1)”, “Individual information on work experience, earnings (remuneration), income and accrued insurance premiums of the insured persons (SZV-3)"), approved by the Resolution of the Board of the Pension Fund of October 21, 2002.

N 122p “On the forms of documents for individual (personalized) accounting in the state pension insurance system and instructions for filling them out” (“Bulletin of regulatory legal acts of federal executive authorities”, N 6, 02/10/2003, N 7, 02/17/2003) (registered in the Ministry of Justice of Russia 19.12.2002 N 4051), containing updated information about the work (insurance) experience of the insured person for the period before January 1, 2002; performing procedures for including updated personalized accounting information in individual personal accounts of insured persons on the basis of personalized accounting document forms prepared by decision of the territorial body of the Pension Fund of the Russian Federation; notification to the insured person and the policyholder about the decision of the territorial body of the Pension Fund on the adjustment. 7. The decision of the territorial body of the Pension Fund of the Russian Federation to adjust individual (personalized) accounting information and clarify the individual personal account in terms of labor (insurance) experience is drawn up in accordance with the appendix to this Procedure and is certified by a seal. 8. The territorial body of the Pension Fund of the Russian Federation makes a decision on the adjustment based on the decision to include in the labor (insurance) length of service periods of work and other activities of the insured person for the purpose of assigning a labor pension, made with the invitation of the insured person and the representative of the policyholder (except for cases of liquidation of the policyholder) based on the results of a comprehensive , full and objective consideration of the documents at its disposal: acts of verification by the territorial body of the Pension Fund of the Russian Federation of the reliability of the information provided by the policyholder, notifications of the insured by the territorial body of the Pension Fund of the Russian Federation about identified discrepancies between the presented information and the results of the audit and the need to eliminate them within the prescribed period, additional documents submitted by the insured person , the insurer or a state (municipal) body to the territorial body of the Pension Fund of Russia to confirm the labor (insurance) length of service, including length of service in relevant types of work, responses to requests from the territorial body of the Pension Fund of the Russian Federation for confirmation of said length of service, extracts from the individual personal account of the insured person and other documents . 9. The territorial body of the Pension Fund of the Russian Federation: draws up personalized accounting document forms containing updated data on the labor (insurance) experience of the insured person for the period before January 1, 2002 in accordance with Resolution of the Board of the Pension Fund of October 21, 2002 N 122p; carries out, in accordance with the established procedure, procedures for entering the information contained in the specified forms into the individual personal account of the insured person, and receiving an extract from the individual personal account of the insured person, confirming that the correction of personalized accounting information and clarification of the individual personal account of the insured person in terms of labor (insurance) ) length of service for the period before January 1, 2002.

made in accordance with the decision of the territorial body of the Pension Fund on the adjustment; informs in writing the insured person and the policyholder (except for cases of its liquidation or reorganization in accordance with the established procedure) about the decision made on the adjustment; ensures the storage in the archive of personalized accounting documents and in the pension file of the insured person of decisions on adjustments, documents on the basis of which the decision was made (acts of verification by the territorial body of the Pension Fund of the Russian Federation of the accuracy of the information provided by the insured, notifications of the insured by the territorial body of the Pension Fund of the Russian Federation about identified discrepancies between the presented information and the results of the audit and the need to eliminate them within the prescribed period, additional documents submitted by the insured person, policyholder or state (municipal) body to the territorial body of the Pension Fund of the Russian Federation to confirm labor (insurance) experience, including experience in the relevant types of work, responses to requests from the territorial body of the Pension Fund of the Russian Federation for confirmation the named length of service, extracts from the individual personal account of the insured person, etc.), forms of personalized accounting documents prepared by the territorial body of the Pension Fund of the Russian Federation, extracts from the individual personal account of the insured person containing updated data on the labor (insurance) experience for the period before January 1, 2002. , and documents confirming the invitation of the insured person and the policyholder’s representative to consider the issue of including periods of work and other activities of the insured person in the labor (insurance) length of service for the purpose of assigning a labor pension, informing the policyholder and the insured person of the decision on adjustment.

Appendix to the Procedure SAMPLE DECISION of the territorial body of the Pension Fund of the Russian Federation ———————————————————————— (name of the territorial body of the Pension Fund of the Russian Federation) on adjusting the information of the individual (personalized) account and clarifying the individual personal identification number accounts in terms of labor (insurance) experience ———————————————————————— (last name, first name, patronymic of the insured person, insurance number of the individual personal account) “—” ——— 200- N ————— Management (Department) of the Pension Fund of the Russian Federation, having considered ———————————— —————————————————— —————- (names and details of documents, brief content ————————————————————————- documents) —————————— —————————————- ———————————————————————- on the basis of Article 16 of the Federal Law of 01.04.1996 N 27 -Federal Law “On individual (personalized) accounting in the compulsory pension insurance system” decided to adjust individual (personalized) accounting information and clarify the individual personal account in terms of labor (insurance) length of service — ———————————— ———————————- (last name, initials of the insured person, insurance number of the individual personal account) in accordance with the attached personalized accounting forms. Head of the Office (Department) ————- ———————- (signature) (signature transcript) M.P. The following have been familiarized with the decision: —————— ———————— (date of familiarization) —————— ———————— (date of familiarization)

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How does insurance experience differ from labor experience?

FEDERAL Law No. 173-FZ of December 17, 2001 “On Labor Pensions in the Russian Federation,” which came into force on January 1, 2002 (hereinafter referred to as Law No. 173-FZ), provides for two types of length of service—insurance and labor.

Insurance experience

— this is the total duration of periods of work and other activities taken into account when determining the right to a labor pension, during which insurance contributions were paid to the Pension Fund, as well as other periods counted in the insurance period.

The periods included in the insurance period are work and other activities, subject to payment of insurance contributions to the Pension Fund for the period of its implementation.

Typical mistakes of policyholders and requirements of the Pension Fund. Explanatory note to the Pension Fund

04.02.2021

In this case, submit an updated RSV-1 for 2021. Indicate additionally accrued contributions in line 120 of section 1 and section 4. Include in the calculation sections 6 with the types “initial” and “adjusting”. On the title page of the updated calculation, indicate:

in the “Calendar year” field – “2021”.

In line 120 of section 1 and section 4, provide the amount of recalculation of insurance premiums.

Complete sections 6 for those employees for whom information has been adjusted. In subsection 6.1, in columns 1–3, indicate the employee’s last name, first name and patronymic in the nominative case. In column 4, enter the insurance number of the individual personal account of the insured person (SNILS).

Section 6 with the “original” type should be formatted as follows. In subsection 6.2, in the “Reporting period (code)” field, indicate information about the period in which you actually submit the updated calculation:

in the “Calendar year” field – year (2021 or later);
in the “Reporting period (code)” field – the code of the reporting period (1st quarter, half-year, nine months or year in 2021 or later).

In subsection 6.3 “Type of information correction”, check the box next to “original”. Do not fill in the fields “Reporting period (code)” and “Calendar year”.

In subsection 6.6 of section 6 with the “original” type, indicate the periods up to 2021 for which the information was adjusted, as well as the amounts of additional assessed contributions.

Section 6 with the “corrective” type should be formatted as follows. In subsection 6.2, in the “Reporting period (code)” field, provide information about the period for which you are correcting the information:

in the “Calendar year” field – year (until 2021);
in the “Reporting period (code)” field – the code of the reporting period (Q1, half-year, nine months or a year until January 1, 2021).

In subsection 6.3, mark the type of information correction “Corrective”. In the “Reporting period (code)” and “Calendar code” fields, indicate the reporting period and the year of the adjusted period.

In subsections 6.4, 6.5, indicate the correct data (about the amounts of payments and insurance premiums) for the adjusted period. In subsection 6.7, reflect the amounts of payments for which additional insurance premiums were accrued. Do not fill out subsection 6.6 in section 6 with the “corrective” type.

Enter information about adjustments in subsection 2.5.2 “List of packages of documents for correcting individual (personalized) accounting information.”

If you are transferring insurance premiums for December 2021 in January 2021, then you need to draw up a payment order according to the rules for paying taxes with your BCC!!!.

An example of filling out an updated calculation using the RSV-1 form for periods up to 2021

The PFR department conducted an on-site inspection of insurance premiums for 2014–2021 at Gazprom LLC. The inspectors revealed a tiny arrear of contributions to compulsory pension insurance - 400 rubles. Contributions were added to the June 2015 payments to employee E.V. Petrova.

The decision to prosecute came into force in February 2021. In the first quarter of 2021, Gazprom LLC submitted an updated calculation in the RSV-1 form for 2021 to the Pension Fund of Russia.

On the title page of the updated calculation of RSV-1 we indicate:

in the “Reporting period (code)” field – “0”;
in the “Calendar year” field – the indicator “2021”;
in the “Adjustment number” field – 001 (there were no adjustments before);
in the “Reason for clarification” field – indicator “2”.

Note: in the “Reason for clarification” field, the code for the reason for providing the updated Calculation is indicated and indicated: “1” – clarification of the Calculation in terms of indicators relating to the payment of insurance contributions for compulsory pension insurance (including additional tariffs), “2” – clarification of the Calculation in terms of changes in the amounts of accrued insurance premiums for compulsory pension insurance (including at additional tariffs), “3” – clarification of the Calculation in terms of insurance premiums for compulsory health insurance or other indicators that do not affect individual accounting information for insured persons.

In line 120 of section 1 and section 4 of the calculation, we set the amount of additional accrued insurance premiums - 400 rubles. In the column “Grounds for recalculation of insurance premiums” in Section 4, put the code “2” - additional accrual based on the results of an on-site inspection.

Section 6 with the “original” type should be formatted like this. In subsection 6.2 “Reporting period” of section 6 I wrote:

in the “Calendar year” field – “2021”;
in the “Reporting period (code)” field – “3” (I quarter).

In subsection 6.3 “Type of information correction”, put the symbol “X” in the “original” field; do not fill out the “Reporting period (code)” and “Calendar year” fields of this subsection.

In subsection 6.6 of the original section 6 we indicate:

in the first line - “6”, “2015” and “400.00”;
in the “Total” field – “400.00”.

It is imperative to include in the calculation the corrective section 6 with the correct amounts of contributions to compulsory pension insurance for the first half of 2015.

Adjustment and submission of updated calculations according to the RSV-1 Pension Fund form

1. Before filling out the “clarification” of the RSV-1 Pension Fund of the Russian Federation, it is recommended to recalculate the amounts and document it with an accounting certificate, on the basis of which entries are made in accounting and tax accounting.

The updated calculation is carried out in the form that was valid in the reporting period that is being updated (clause 5 of Law No. 212-FZ). In this case, it is necessary for the “clarification” to write the correct data, as if you were entering them for the first time.

The difference between the primary and adjusted indicators will not appear in the calculation.

2. To adjust the RSV-1, attach the corrected personal accounting information for the insured persons whose data is being adjusted. Information is prepared according to the form in force in the period for which errors were identified (para.

5 filling out the RSV-1 Pension Fund form). It is possible that the Pension Fund of the Russian Federation will be asked to provide those personalized accounting information to which adjustments are being made.

That is, with the corrected statements, you also need to submit erroneous sheets containing personalized accruals.

3. On the title page of the “clarification” for RSV-1, in the “Adjustment number” field, write down the serial number of the changing calculation. So, if you are submitting an updated calculation for a specific period for the first time, put 001. In the case of a repeated correction - 002, etc. Also, if you are submitting an “update” for 2014, fill out the line “Type of adjustment” on the title page of the form.

To do this, you need to select one of the values: 1, 2 or 3. This is the reason code for providing an updated calculation: 1 – for the case when you are clarifying the payment of pension contributions, 2 – if you have changed the amount of pension accruals, 3 – for the situation when “clarification” submitted due to adjustments in health insurance premiums or other indicators that do not affect the accounting information (para.

3 and 4 of the Procedure for filling out the RSV-1 Pension Fund form).

4. It is recommended to attach a covering letter to the calculation, which explains the reason for the adjustment and its content, or instead of a letter, attach an accounting certificate on the basis of which the adjustment to the RSV-1 form was made.

5. Pay the arrears and penalties, if the deadline for paying contributions on the initial calculation has already passed, before submitting the updated calculation (subclause 1, clause 4 of Law No. 212-FZ).

How to make changes to a personalized report

The PFR form RSV-1 must also be used when submitting updated personalized accounting data for periods starting from 2014.

If you submit an updated calculation before the deadline for submitting the calculation for the next reporting period, fill out section 6 in it with the “original” type.

In section 6 with the “initial” type, enter the information in the usual manner, but fill out subsection 6.6 taking into account the adjustments.

If you submit an updated calculation after this deadline, include section 6 as part of the current calculation with the “corrective” or “cancelling” type. The updated section 6 is presented together with section 6 for the current reporting period with the “original” type.

Here's what you'll need to do:

fill out section 6 according to the form and rules that were in force in the period for which you are making adjustments;
fill in as usual and ;
enter the type of adjustment in, and in it indicate the code of the reporting period and the year whose data you are correcting. Fill in the field “Registration number in the Pension Fund during the adjusted period” only in cases where you received a different number. For example, when re-registering;
indicate in the subsections , and the correct information;
copy the information (if any) from the original form into .

Remember, the data on the corrective form completely replaces the information previously reflected in the employee’s personal account. Therefore, along with the corrected indicators, indicate in the correcting form those data in which there were no errors.

Should I clarify the calculation of RSV-1 if the error is only in the insurance record?

Yes, clarification is needed. But corrections need to be submitted only for those employees whose information is incorrect. For the rest, section 6 does not need to be corrected. In correcting section 6, you need to transfer all the information from the original form, and write down the new experience.

How can I clarify the calculation of RSV-1 if wages have been accrued for the previous year?

There is no need to fix anything. The company added additional salaries in the second quarter. This means that contributions must be accrued in the same period and the accrued amount must be reflected in lines 111–113 of section 1, as well as in section 2 of the RSV-1 form for the six months.

Should I clarify the calculation of RSV-1 if an error is found and the employee has already quit?

Yes, we need to clarify. But only if the already submitted information about the employee incorrectly reflects payments, contributions or length of service. If the company has accrued additional wages, you must pass the original section 6 for the first half of the year with payments and accrued contributions, but without length of service.

Do you need to clarify the calculation if you have paid additional contributions for previous periods?

There is no need to specify RSV-1. The paid amounts must be shown in the period in which the company transferred them to the budget. For example, if in June the company repaid the debt for the previous year, then they must be shown in line 143 of section 1 of the RSV-1 for the six months.

The adjusting calculation is presented in the form that was in force in the period for which errors were identified.
The “updated report” is submitted to the Pension Fund within two months after the end of the reporting period. If an error is discovered later, then it must be reflected in the current reporting on line 120 of section 1 with a breakdown of the amount in a special section 4 of the calculation. Also, if necessary, the accounting information is adjusted.

“Updates” on contributions for 2021 and earlier periods must be submitted to the funds

Calculations of insurance premiums for 2021 and “clarifications” for the periods 2010 – 2021. Payers of insurance premiums should send to the territorial bodies of the Pension Fund and the Social Insurance Fund, and not to the inspectorate.

In this case, updated reporting is presented in accordance with the forms and formats that were in effect in the corresponding billing period. Specialists from the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund informed about this in a joint letter dated January 26.

17 indicate your request

ADDITIONAL LINKS on the topic

EXAMPLE OF COMPLETING RSV-1 PFR 2021, ADJUSTMENT, SPECIFICATION By the 15th, you must submit to the Pension Fund a calculation using the RSV-1 PFR form. The article provides and discusses a detailed example of filling out the RSV-1 Pension Fund form. Revised RSV-1, Adjustment of the new RSV-1 form of the Pension Fund.
Since 2014, starting from the reporting period of the first quarter of 2014, the Unified reporting form RSV-1 PFR has been introduced for payers. How to flash?

Calculation of insurance premiums and SZV-M: why the information differs

If there are discrepancies, the fund will ask for clarification.

Reports may differ for objective reasons:

The calculation includes information about former employees.
This is possible if the organization paid a bonus after dismissal or paid sick leave within 30 days after termination of the contract. Since the contract is no longer valid, the company does not show such employees in SZV-M, and fills out section 3 in the calculation.
SZV-M does not reflect contractors
who do not receive remuneration, but the contract with them is still valid. The SZV-M does not need to include only contractors whose contract does not imply payment (letter of the Pension Fund of the Russian Federation dated July 27, 2021 No. LCH-08-19/10581). For example, these are volunteers or volunteers.
There were discrepancies when submitting the zero calculation.
Some accounting programs did not skip the calculation without completing section 3. In such cases, policyholders reflected the director - the sole founder - in the section. But they did not rent out SZV-M to the employee, since they did not enter into an employment contract with him. The discrepancy is enough to explain.

If you still have time, add the SZV-M information or submit the canceling SZV-M. In any case, in response to the request, send an explanation to the fund.

Explanatory note to the Pension Fund for adjustment sample

The types of activities counted towards the insurance period are listed in Article 11 of Law No. 173-FZ. These include periods of military service, receipt of state social insurance benefits during a period of temporary disability, the period of one parent caring for each child until he reaches the age of one and a half years, the period of receiving unemployment benefits and some others. Studying is not included in the insurance period.

Under total work experience

taken into account when assessing the pension rights of insured persons, is understood as the total duration of labor and other socially useful activities, which, in accordance with the current rules, is included in the length of service regardless of any breaks.

The time during which a citizen received unemployment benefits is included in both the insurance and length of service.

From the 1st quarter of 2021, the calculation of insurance premiums (DAM) is submitted to the Federal Tax Service and the DAM adjustment is filled out according to tax rules. Clarifying information about personalized accounting for previous periods (1996-2016) must still be submitted to the Pension Fund.