Reporting on work books has been added to accountants

In February 2021, for the first time, all employers will have to submit the SZV-TD form to the Pension Fund, containing information about the work activities of employees. The appearance of a new report is associated with the transition to electronic work books. Along with the new form, legislators provided for fines that the employer will pay if he is late in submitting the SZV-TD or provides incomplete or unreliable information in it. We will figure out how to fill out this report, in what form and within what time frame to submit it in order to avoid penalties.

Will HR officers and accountants have more work because of the SZV-TD report?

Of course, the new report will require additional effort and time from its compilers. Initially, you will have to spend time studying the form and the rules for filling it out. And when sending a completed report to the Pension Fund, errors may be identified that will not allow you to submit it the first time.

But there are also bonuses - employers are no longer required to maintain and store paper work records. And at the same time, a whole range of problems inherent in the technology of working with paper forms of work books disappears—correction of erroneous entries, preparation and certification of extracts from work books, compliance with deadlines and methods of transferring a work record upon termination of an employment contract, etc.

But there is still no need to talk about making the work of personnel officers easier. They will still have to keep some of their work records manually on paper forms - if employees ask the employer about this in writing by the end of 2021.

In this case, the personnel officer will have to not only transfer information to the Pension Fund of Russia in electronic or paper form (using the SZV-TD report), but also duplicate it in the paper work book of such employees.

After sending

After sending the report, you must wait to receive a receipt and control protocol from the Pension Fund.

Receipt (confirmation of receipt) – a document confirming the fact of delivery of sent documents to the Pension Fund. The regulated period for receiving a receipt is 2 business days.

Control protocol is a document containing the result of checking the report on the side of the regulatory body. If no errors are found, the protocol has the status “positive” and indicates the successful submission of the report to the Pension Fund. A “negative” protocol indicates the presence of errors, in which case the report must be resent. The regulated period for receiving the protocol is 2 business days from the date of receipt of the delivery receipt.

To view or save a submitted report, receipt or processing protocol, select this report in the list of sent documents.

All sent reports are located in the section “PFR” → “Sent reports”.

Form SZV-TD

The Pension Fund of Russia has already developed the SZV-TD form, but has not yet officially approved it. This will happen after legislators adopt amendments to Law No. 27-FZ, and the procedure for agreeing on the report form with the Russian Ministry of Labor is completed.

The blank form fits on one page and looks like this:

The title part of the report contains a minimum set of data about the employer providing information about its employees:

• registration number in the Pension Fund of Russia;
• name of organization/individual entrepreneur;
• TIN and checkpoint.

Then the reporting period code and an indication of the reporting year are entered. Personal information about employees is provided in tabular form. We will tell you more about filling out the SZV-TD below.

Procedure for filling out the report

The preparation of the report begins with entering information about the employer:

Similar information is entered into the SZV-M report, which is familiar to employers, so there should not be any difficulties when filling out this data in the SZV-TD form. Let us remind you where to get the data to fill out:

• Registration number in the Pension Fund of Russia

This is a 12-digit digital code that is assigned to each legal entity or individual entrepreneur upon registration with the Pension Fund and must be present on all reports sent to this fund. You can check whether it is filled out correctly, for example, on the Federal Tax Service website. To do this, download an extract from the register of legal entities/individual entrepreneurs and in the section “Information about the policyholder in the Pension Fund” you will find the registration number of the company in the Pension Fund of the Russian Federation.

• Name of organization/Individual entrepreneur

For a legal entity, it is taken from the constituent documents. If an entrepreneur reports, then the abbreviation “IP” is indicated before the full name.

• TIN and checkpoint

Take information about the Taxpayer Identification Number (TIN) and checkpoint from the certificate received from the Federal Tax Service. For a legal entity, a 10-digit TIN and a 9-digit checkpoint are used. For individual entrepreneurs, the identification number will be 12-digit, and the checkpoint will not apply.

• Reporting period

This column contains the reporting period code (month number in order from the beginning of the year) and the reporting year:

• Information about employees and their work activities.

The information is reflected in tabular form. In total, you need to fill out 13 columns:

• Serial number (column 1)

The order in which employees are included in the report does not matter. This can be alphabetical, chronological (according to the chronology established by the employer) or any other order.

• Last name First name Patronymic (columns 2-4)

We give it in the nominative case. Please indicate your middle name if available. The entry is made on the basis of a passport or other identification document: military ID, driver's license, foreign passport, etc. (clause 2.1 of the Instructions for filling out work books, approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69).

• SNILS (column 5)

We fill in on the basis of data on the individual insurance number in the pension insurance system.

• Date (day, month, year) of admission, transfer, suspension, dismissal (column 6)

The format DD.MM.YYYY indicates the date of the personnel event: hiring, transfer, suspension, dismissal, etc.

• Type of event (reception, transfer, suspension, dismissal) (column 7)

To fill out this column you must use special codes:

In column 7 of the tabular part of SZV-TD you need to enter the code from this table. A text transcript of the personnel event is not required.

• Position, specialty, profession, qualification (column

Profession and/or specialty should be indicated on the basis of documents on education, qualifications or the presence of special knowledge (when applying for a job that requires special knowledge or special training) or other properly executed documents - a diploma of secondary vocational education, a bachelor's diploma, a specialist's diploma, etc. d. (clause “b” of clause 9 of the Rules, approved by Decree of the Government of the Russian Federation dated April 16, 2003 No. 225).

Documents confirming qualifications are (Clause 10, Article 60 of Federal Law No. 273-FZ): a certificate of advanced training or a diploma of professional training; certificate of profession of a worker, position of an employee.

• Structural unit (column 9)

Indicate the structural unit in which the employee works - in the same wording as indicated in your staffing table. The staffing table is a regulatory document of the enterprise that formalizes the structure, staffing and number of the organization, indicating the amount of wages depending on the position held.

If, due to a small staff, you do not have a staffing table (for example, the company has only a director and an accountant), you will not have the name of the structural unit. In this case, how to fill out column 9 - leave it blank or put a dash in it - is not yet clear. Let's wait for the officially approved rules for filling out the SZV-TD form.

• Article, paragraph of the Federal Law, reasons for dismissal (column 10)

In column 10, indicate the norm of labor legislation on the basis of which the personnel action was carried out.

• Grounds for entering information about labor activity (columns 11–13)

In columns 11-13, indicate the name, date and number of the document on the basis of which the personnel changes occurred. For example, details of the dismissal order.

Answers to frequently asked questions about the presentation of SZV-TD

The obligation to submit to the Pension Fund information about the labor activities of employees in the SZV-TD form has been established for employers in connection with the introduction of electronic labor books (ELR) in 2021. 1C programs implement all the necessary documents for the purposes of ETC and reporting. In this article, 1C experts answer the most popular questions about filling out and submitting a report to the Pension Fund of Russia on the SZV-TD form.

During 2021, the organization did not have a single personnel event, not a single employee submitted an application to choose a method of maintaining a work record book. When, in this case, do you need to submit a report to the Pension Fund for the first time in the SZV-TD form and what should you include in it?

The form of information on labor activity SZV-TD and the procedure for filling it out were approved by Resolution of the Board of the Pension Fund of the Russian Federation dated December 25, 2019 No. 730p. It follows from clause 1.7 of the Procedure that if during 2021 the employee does not have personnel activities and (or) an application for choosing a method of maintaining a work record book (in electronic or paper form), information about his work activity as of 01/01/2020 shall be submitted no later than 02/15/2021. When submitting the SZV-TD form for an employee for the first time, it indicates information about his work activity (about the last personnel event) as of 01/01/2020 with this employer.

If an employee submits an application before the end of 2021 to choose the method of maintaining a work record book, this must be reported to the Pension Fund of the Russian Federation using the SZV-TD form with the appropriate mark no later than the 15th day of the month following the month in which the application was submitted (clause 1 Clause 2.5, Article 11 of the Federal Law of April 1, 1996 No. 27-FZ).

Please note that applications for choosing a further method of maintaining a work record book can be submitted by employees only until 12/31/2020. The exception is for employees who cannot do this for objective reasons, namely (clause 6 of article 2 of the Federal Law of December 16, 2019 No. 439-FZ):

• employees who, as of December 31, 2020, were not actually working, but retained their jobs (were on sick leave, on vacation, or suspended from work);
• employees who have seniority, but as of December 31, 2020, are not in an employment relationship.

If the workers listed above have not previously submitted applications to choose the method of maintaining a work record book, they will be able to do so after 12/31/2020.

In addition, after 01/01/2021, the right to choose will remain with employees who previously submitted an application to retain a paper work record. They will be able to submit an application to provide information about their work activities electronically. It is impossible to go back to maintaining a paper work book (clause 5 of Article 2 of Law No. 439-FZ).

1C:ITS

The thematic selection “Electronic work record book (ETK)” can be found here. An example of filling out the SZV-TD form when an employee submits an application to continue maintaining a paper work record book.

Is it possible to submit one form to the Pension Fund for all employees at once?

Information about the employee’s work activity in the SZV-TD form must be submitted to the Pension Fund no later than the 15th day of the month following the one in which the employee submitted an application to choose the method of maintaining a work record book (clause “b”, paragraph 1 of the Government Resolution dated 04/26/2020 No. 590, Article 11 of Law No. 27-FZ).

The SZV-TD form requires the indication of the full name and personnel activities in relation to a specific employee of the organization, information about which is submitted by the employer to the SZV-TD. Accordingly, each SZV-TD form is filled out for an individual employee. And it is submitted within a time frame that depends on the date of submission of the application to choose the method of maintaining a work record book.

What should I do if an error is found in the previously submitted SZV-TD form?

Current legislation provides for the right of the insurer (employer) to supplement the information provided to them about the insured persons (employees) in agreement with the relevant PFR body (Article 15 of Law No. 27-FZ).

The procedure in case of an error when filling out the SZV-TD form is set out in paragraphs 2.6, 2.7 of Procedure No. 730p. To correct it, it is necessary to submit to the Pension Fund a new SZV-TD form in full accordance with the original information that needs to be cancelled. In this case, in the column “Indication of cancellation of recording information about admission, transfer, dismissal,” you must put an “X” sign. If the employee's dismissal is entered incorrectly, the entire line should be canceled. To do this, in column 10 of this line you must put the sign “X”, and in the next line make a correct entry about the dismissal, including the correct details of the dismissal order.

For submitting incomplete or unreliable information to the SZV-TD, you may be given a warning or fined for violating labor laws on the basis of Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation (Part 21 of Article 17 of Law No. 27-FZ):

• organization - in the amount of 30,000 to 50,000 rubles;
• official and individual entrepreneur - in the amount of 1,000 to 5,000 rubles.

From 01/01/2021, failure to submit SZV-TD or submission of incomplete or unreliable information will be punishable by a fine of 300 to 500 rubles. (Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation, clause 8 of Article 1, clause 2 of Article 2 of the Federal Law of 01.04.2020 No. 90-FZ).

1C:ITS

In the “Consultations on Legislation” section, see the commentary of 1C experts to the Federal Law of 04/01/2020 No. 90-FZ.

When submitting a SZV-TD report to the Pension Fund after the dismissal of an employee, it reflected only information about his dismissal and the submission of an application to choose the method of maintaining a work record book. Information about the employee’s work activity as of 01/01/2020 is not included in the report. How to fix it? Is it necessary to cancel previously submitted information about an employee’s work activity?

According to clauses 2.6 and 2.7 of Procedure No. 730p, in order to correct previously submitted information, you need to submit another SZV-TD form, in which you should indicate the cancellation sign in the form of an “X” in the appropriate column. You need to enter the corrected information in the next line.

As can be seen from the above norms, Procedure No. 730p provides for the correction of information only for those cases where the information specified in the form turned out to be incorrect, and cases where the information was incomplete were not resolved by the specified procedure.

Thus, we believe that in this case the previously submitted information should not be canceled. It is enough to submit an additional form SZV-TD for this employee, reflecting only the missing information, that is, information about the employee’s work activity as of 01/01/2020. We believe that this report can be submitted for any period, and not just for the one in which the error was made, since this point is not regulated by law. This is so because an error can be detected even after the deadline for filing an incorrect SZV-TD has expired.

1C:ITS

In the “Legislative Consultations” section you can find examples of filling out the SZV-TD form. In the same section, see more details: about adjusting information in the SZV-TD form; on reflecting in 1C adjustments and cancellations of personnel measures for SZV-TD.

The organization has several branches. An employee is transferred from one branch to another. In this case, is it necessary to submit to the Pension Fund information about his work activity in the SZV-TD form? If so, who should do it?

Information about the transfer of an employee in the SZV-TD form must be provided by both the receiving branch and the transferring branch (provided that they are registered with the Pension Fund of Russia). This is justified as follows.

According to the position of the Supreme Court of the Russian Federation, reflected in paragraph 16 of the resolution of the Plenum of the Supreme Court dated March 17, 2004 No. 2, a transfer to another job should be considered a permanent or temporary change in the labor function of an employee and (or) the structural unit in which he works (if the structural unit was specified in the employment contract), while continuing to work for the same employer. Thus, the transfer of an employee from one branch of the organization to another is considered a transfer to another job.

Transfer to another permanent job is one of the personnel events for which it is necessary to submit a report in the SZV-TD form (clause 1 and clause 2.4 of Article 11 of the Federal Law of 01.04.1996 No. 27-FZ “On individual (personalized) accounting in compulsory pension insurance system"). This report is presented in the following order:

• the branch from which the employee is transferred submits a SZV-TD report indicating the personnel event “TRANSFER” and the structural unit to which the transfer is being made. If the report is submitted for the first time, it should reflect the latest personnel event as of 01/01/2020;
• the branch receiving the employee also submits a SZV-TD indicating the “TRANSFER” event and the structural unit from which the transfer was made.

(See letter of the Main Directorate of the Pension Fund of the Russian Federation for Moscow and the Moscow region dated December 24, 2020 No. 08/41125).

This procedure applies only to those branches that have opened bank accounts and are registered with the Pension Fund of Russia. If the branch does not have an open bank account and does not make payments to individuals, then the organization itself (its head unit) at its location must submit a SZV-TD on the transfer of an employee. This is confirmed by specialists from the Moscow branch of the Pension Fund of Russia (letter dated 10/08/2020 No. M-39056/1-08/43041). After all, the policyholders are legal entities and their separate divisions (Article 1 of Law No. 27-FZ). At the same time, Law No. 27-FZ does not contain provisions regulating the registration of policyholders with the Pension Fund of Russia. In this case, the rules of Art. 11 of the Federal Law of December 15, 2001 No. 167-FZ. Thus, insurers-organizations are subject to registration with the Pension Fund of the Russian Federation at their location, as well as at the location of separate divisions for which bank accounts are opened by legal entities for transactions and which accrue payments and other remuneration in favor of individuals. Thus, only those separate divisions of the organization are considered policyholders for which bank accounts are opened for transactions and which accrue payments and other remuneration in favor of individuals.

We remind you that the SZV-TD with information about the transfer of an employee is submitted to the Pension Fund no later than the 15th day of the month following the month in which such a transfer took place (clause 1, clause 2.5, article 11 of Law No. 27-FZ).

The employee was transferred to another separate department, but the position remained the same. The name of the separate division is not reflected in the work book when hiring and in the employment contract. Is it necessary to submit a SZV-TD report in this case?

A permanent or temporary change in the labor function of an employee and (or) the structural unit in which he works (if its name was indicated in the employment contract) while continuing to work for the same employer is recognized as a transfer to another job (Part 1 of Article 72.1 of the Labor Code of the Russian Federation) . In this case, appropriate changes are made to the employment contract (new name of position, structural unit, etc.).

If an employee moves from the same employer to another workplace, to another structural unit located in the same area, etc., and this does not entail a change in the terms of the employment contract determined by the parties, the employee is moved, not transferred (Part 3 of Article 72.1 of the Labor Code of the Russian Federation).

Relocation (as opposed to transfer) is not associated with a change in the employee’s job function; it means relocation to another location. At the same time, the position and responsibilities of the transferred employee remain the same.

In accordance with subclause 2.5.3 of Procedure No. 730p, the following activities are indicated in the column “Information on admission, transfer, dismissal”: “Admission”; "Translation"; "Renaming"; “Establishment (assignment)”; "Dismissal"; "Prohibition from holding office."

As can be seen from this list, such a personnel event as “Movement” is not reflected in the SZV-TD.

Therefore, if the transfer of an employee was formalized as a transfer to another position (the labor function remained the same, the name of the structural unit did not change, etc.), and no changes were made to his employment contract, there is no need to reflect this in the SZV-TD.

1C:ITS

Is it necessary to submit a SZV-TD if the name of the position has changed, see the section “Legislative Consultations”.

Do I need to submit a SZV-TD when applying for an internal part-time job?

In accordance with clause 1.4 of Procedure No. 730p, the SZV-TD form is filled out and submitted to all registered persons (including persons working part-time and remotely) with whom labor (service) relations have been concluded or terminated under the Labor Code of the Russian Federation

According to clause 2.4 of Article 11 of Law No. 27-FZ, the SZV-TD form is submitted to company employees in the following cases:

• recruitment;
• dismissal from work;
• transfer to another permanent job;
• submitting an application for the method of maintaining a work record book.

As can be seen from the norms, there are no exceptions for part-time workers (including internal ones).

Thus, when hiring an employee on an internal part-time basis, it is necessary to submit a report to the Pension Fund of Russia in the SZV-TD form, reflecting the personnel event “Reception” in it. In this case, in the column “Labor function”, along with the name of the position, you should indicate “part-time”.

1C:ITS

For more answers to questions about the formation and submission of the SZV-TD form, see the “Legislative Consultations” section.

From the editor. The website has a section “Electronic work books”. In 1C: Lectures, lectures are regularly held on the use of electronic work books, the formation in 1C and submission of reports to the Pension Fund of the Russian Federation in the SZV-TD form. We invite you on January 14, 2021 to the lecture “ETC, changes in reporting in 2021, reflected in “1C: Salary and HR Management 8″ (ed. 3).” You can find out more about this and other events and register on the 1C:ITS website on the 1C:Lectures page.

How often do you need to take the SZV-TD?

Data on the SZV-TD form must be submitted every month in 2021. That is, 12 reports per year must be prepared and submitted to the Pension Fund of the Russian Federation for each employer.

After the end of the reporting month, 15 calendar days are given to prepare the report: no later than the 15th day of the month following the reporting month, the SZV-TD must be sent to the fund.

Reporting dates for SZV-TD in 2021, taking into account postponements, are presented below:

From 2021, information on admission and dismissal will need to be submitted to the Pension Fund virtually online: no later than the next working day after the relevant order is issued.

Punishment for SZV-TD

Starting from 2021, legislators plan to provide for administrative liability in the form of a warning for officials who once violated the deadlines for submitting SZV-TD in a calendar year or reflected distorted/incomplete information in it.

If an employer commits a violation twice in a calendar year: he is late with the report, does not submit it at all, or provides false information in it, he will be fined. New edition of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation provides for penalties for such cases of up to 50,000 rubles. for companies and up to 5,000 rubles. for individual entrepreneurs.

If the employee is unable to get a new job on time due to inaccurate data presented in the SZV-TD, the previous employer will have to compensate the employee for the earnings lost in connection with this.

The main thing about electronic work books in 2021

Electronic labor appeared at the beginning of 2021. The period from January 1 to December 31, 2021 was considered transitional: you could choose an electronic format, or stay with a paper labor document.

Workers who switched to electronic work books in 2021 will subsequently no longer be able to go back to paper ones.

Those who get a job in 2021 for the first time have no choice. Information about the work activities of such employees must initially be recorded electronically.

If employees were unable to submit an application to switch to electronic labor before the end of 2021 for compelling reasons, they can submit it in 2021. The Pension Fund includes long vacations, temporary incapacity for work, and suspension from work as such reasons.

Important.

Regardless of the employee’s decision, HR departments issued electronic duplicates to everyone without exception. But they contain information about experience only from 2021. On 03/07/2021, Federal Law No. 30 came into force, according to which you can add information about your full length of service to your e-book. To do this, you need to contact any branch of the Pension Fund of Russia with a paper book and write an application. After this, you don’t have to worry about the safety of your paper work.

How to submit the report: on paper or electronically

The SZV-TD report can be submitted on paper or electronically. It all depends on the number of employees a given employer has. Legislators did not bother coming up with special criteria by which the employer could navigate the format of the report - they are similar to the SZV-M report.

Namely: the SZV-TD report will be accepted by the Pension Fund on paper or electronically (at the employer’s choice) if the number of employees is less than 25. If the number of employees is 25 or more, the report can only be submitted electronically using the TKS.