SZV-M for July 2021: due date and example of filling

Source/official document: Resolution of the Board of the Pension Fund of the Russian Federation dated 02/01/2016 No. 83p Where to submit: Pension Fund Frequency of submission: monthly Must be submitted by: the fifteenth day of each month Penalty for late submission: in the amount of 500 rubles for each employee.

Document name: New form SZV-M Format: xls Size: 24 kb

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Pass SZV-M online and correctly

Almost a year ago, on April 1, 2021, a law was issued that obliges all entrepreneurs to submit reports on all employees with pension insurance. This law was created specifically for pensioners; it allows for control of pension payments to pensioners working in various organizations.

This law is federal from December 29, 2015 No. 385-FZ, which stands for information about insured persons who are submitted to the pension fund.

Obligated persons

All employers must submit the SZV-M for March 2021. Including:

• enterprises and their “isolations”;
• private businessmen;
• lawyers, detectives and notaries.

Please note: in the SZV-M report for March 2021, the inspectors expect from you information about all employees who performed any work on the basis of employment agreements from March 1 to March 31. And it doesn't matter:

• whether the company (IP) actually carried out activities in March;
• were there any payments to individuals in March?

In addition, you need to submit the SZV-M form, even if you simply entered into employment contracts in March.
If an individual performs work (provides services) under a civil law contract, then the following position initially prevailed (letter of the Pension Fund of the Russian Federation dated July 27, 2016 No. LCH-08-19/10581). Information about them is shown in SZV-M while the following conditions are met:

1. the performers were paid remuneration;
2. contributions are calculated on the amount of remuneration.

However, today the branches of the Pension Fund of the Russian Federation insist on the opposite: if in March 2017 you did not pay remuneration under a civil contract and did not accrue contributions for it, then such freelancers are still included in the SZV-M form for March 2021.
Because they are still yours. That is, in order to understand whether or not to include a specific insured person in the SZV-M, you must proceed from the following:

1. What type of contract has been concluded?
2. Was the agreement valid in the reporting month (if at least 1 day, then it must be included in the SZV-M).
3. It does not matter in the reporting period - March 2021 - the existence of facts of accrual and payment of wages (remuneration) under this agreement and insurance premiums.

We conclude: even if in March 2021 you did not pay remuneration under a civil law contract and did not accrue contributions for it, then such a freelancer is still included in the SZV-M form for March 2017.

Is filling out the TIN in Section 4 mandatory?

In section 2 you need to indicate the period for which the form is being submitted. The reporting period code is a two-digit serial number of the month, the year consists of four digits. If difficulties arise, the form provides explanatory notes with this information.

In section 3, you must indicate the type code of the transmitted report. It can take 3 values:

The last section is presented in the form of a table, which contains a list of employees who have concluded labor contracts at the enterprise in the current period, including GPC agreements. The table consists of four columns:

• the first one contains the serial number of the line;
• in the second - full name. employee in the nominative case. If the patronymic is missing, it is not indicated;
• in the third - SNILS (employee registration number in the Pension Fund of Russia). This is mandatory information;
• in the fourth - TIN (employee registration number with the Federal Tax Service). As stated in Resolution of the Board of the Pension Fund of the Russian Federation No. 83p, this column is filled in if the policyholder has the necessary information.

You can enter data into the table either in alphabetical order or randomly.

At the end, the report must be signed by the general director or entrepreneur indicating the position and full name. The date of compilation of the form is also indicated here and a stamp is affixed if it is used in the company. Since the SZV-M form does not provide for the possibility of signing the report by a representative of the policyholder, it must be submitted personally either by the director of the organization or by the entrepreneur.

Deadline

Legislators moved the deadline for submitting the SZV-M by five days: from the 10th to the 15th of the next month after the reporting period.
This rule has been in effect since 2021 (Article 11 of the Law “On personalized accounting of the Pension Fund of Russia” No. 27-FZ). As a result, the deadline for submitting SZV-M for March 2021 falls on April 15, 2021. However, it will be a day off - Saturday. Therefore, according to the transfer rule, the deadline is shifted by 2 days to Monday. Thus, this report must be submitted before April 17, 2021 inclusive.

If the delivery of SZV-M for March 2021 occurs later than April 17, the policyholder will be fined 500 rubles. Moreover, for each employee declared in the SZV-M form for March 2021.

To avoid a fine, the SZV-M for March 2021 must be submitted NO LATER than April 17, 2021.

Information that must be reflected in SZV-M

An organization (individual entrepreneur who is an employer or has entered into a GPC agreement) must reflect in the SZV-M form the following data about each insured person:

• individual personal account insurance number (SNILS);
• last name, first name and patronymic;
• taxpayer identification number (TIN).

But if SNILS must be provided, then the TIN is indicated if available.

For example, a resident of Kazakhstan temporarily residing in Russia may not have a TIN. Information about such an employee must be submitted. But for such an employee, only SNILS will be indicated on the form.

If ahead of schedule

Please note that the submission of the SZV-M report for March 2021 may be early.
That is, already in March. There is no need to wait until April. But there is a possible catch: if you send the SZV-M for March 2017 early, there is almost always a chance that the already submitted report will need to be clarified. For example, a new specialist will be hired on the last day of March, when the report has already been submitted. And such cases cannot be excluded.

And do not forget that when submitted electronically, the SZV-M form for March 2021 will reach the fund’s office faster than by mail on a paper form.

Electronic format

Since January 8, 2021, Resolution of the Pension Fund of December 7, 2016 No. 1077p has been in effect, which approved a new electronic format for personalized accounting information in the SZV-M form.
This FIU document contains basic technical information for submission to the SZV-M fund for March 2021. A variant of a correctly formed file name for sending SZV-M is something like this:

PFR_[registration number]_[TO code PFR]_SZV-M_[file generation date]_[GUID].xml

PFR_034-012-008689_034012_SZV-M_20170410_b26caf26-0c3c-4cf-b01-1f65f4540df0.xml

Electronic SZV-M is created in XML format in UTF-8 encoding.

You can learn more about all the technical details here.

To prepare the SZV-M for March 2021, we recommend downloading the module for checking this report for free starting from version 2.12 on the official website of the Pension Fund www.pfrf.ru in the “Employers” section. Here is the exact link.

In connection with the update of the SZV-M format in March, a transition period is still in effect. However, from April 2021, the Pension Fund accepts this form only in a new format.

Zero form

Many people are concerned about the question: is it necessary to submit a zero SZV-M report for March 2021?
It depends on what you mean by zero report. The fact is that, as such, there cannot be a zero SZV-M in principle. If not a single person is included in the March report, then the delivery of such an empty SZV-M loses all meaning. “Pensioners” do not need blank forms, since they do not contain the necessary information.

The electronic format of SZV-M provides for filling out at least one line of the list of insured persons. It is impossible to send a report without the “Information about insured persons” block. At the same time, there is no need to include in the SZV-M a single director - founder (clarifications of the Pension Fund dated 05/06/2016 No. 08-22/6356 and the Ministry of Labor dated 07/07/2016 No. 21-3/10/B-4587). Subject to 2 conditions:

1. There is no employment contract with him.
2. He does not receive any payments from the organization.

That is, if in March an employment contract was not concluded with the director and he did not receive any payments, then the SZV-M form for March 2017 for such companies without staff need not be submitted at all. Note that previously the Pension Fund insisted: the company is obliged to submit SZV-M to the sole founder, even if it did not enter into an employment or civil contract with him (letter dated 05/06/2016 No. 08-22/6356). Therefore, some accountants still prefer to play it safe and take SZV-M with one director. This is, in principle, not prohibited. The Pension Fund branch is obliged to accept the SZV-M for March 2021 if it shows only one director (even if there is no agreement with him).

Form form: new or not

The appearance of the SZV-M report has not changed in any way since July 1, 2021. It is still necessary to use the form approved by Resolution of the Pension Fund Board of February 1, 2021 No. 83p:

Traditionally, the SZV-M form for July 2021 consists of 4 sections:

1. Details of the policyholder.
2. Reporting period.
3. Form type.
4. Information about the insured persons.

Filling and sample

Completing the SZV-M report for March 2021 has no fundamental features. Just enter code 03 in the “Reporting period” field. It shows that you are submitting the March report. Otherwise, everything is standard. Example
Guru LLC (TIN 7703698521, KPP 770147896, PFR registration number 087-202-123456) employs:

1. Krasnov Igor Vasilievich (director). SNILS 120-321-698 47, TIN 703147852369;
2. Pirogova Nadezhda Stepanovna (accountant). SNILS 147-879-159 61, TIN 703698741236.

On April 10, 2021, the completed SZV-M form for March 2021 was submitted to the territorial division of the Pension Fund. This is what it should look like:

Delivery method

Form SZV-M for March 2021 can be submitted electronically or on paper. But you cannot choose (see table).

In this case, on paper you can submit:

• in person (only individual entrepreneurs);
• through an authorized representative directly to a fund employee;
• by mail.

The fine for submitting the SZV-M in the wrong form – on paper/electronically – is 1,000 rubles.

This might also be useful:

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• Transport tax under the simplified tax system and OSNO in 2021
• Property tax for organizations and individuals

• New form 6-NDFL 2021
• Transport tax in Moscow in 2021
• New RSV form 2021

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Copies to employees

Starting from 2021, the employer is obliged to issue copies of all reporting forms to the Pension Fund to individuals within the following terms (new edition of paragraph 4 of Article 11 of the Law “On personalized accounting of the Pension Fund of the Russian Federation” No. 27-FZ):

• no later than 5 calendar days from the date of the person’s application (this is a general case);
• on the day of dismissal or termination of a civil agreement.

Note that similar requirements for employers existed before 2017.
However, it was established that employers are required to provide employees or contractors with copies of reports, regardless of whether they have applied for them. And copies had to be issued along with the submission of the appropriate reporting forms to the fund. Thus, from 2021, copies of SZV-M for March 2017 need to be issued only when employees apply or are dismissed.

There is no need to give everyone a copy of the entire SZV-M form! The fact is that it contains the personal data of all colleagues included in the report. And disclosing them to third parties is prohibited. Therefore, in return, you can issue an extract for a specific person.

SZV-STAZH report

Please note that you will need to submit both the SZV-M and SZV-STAGE forms! Organizations will have to submit reports SZV-STAZH and EDV-1 (on two pages). For unemployed citizens, information about the insurance period is provided by the employment service.

The SZV-STAZH report, unlike the SZV-M form, must be submitted once a year: for 2021 - no later than March 1, 2021 (based on amendments to paragraph 4 of Article 2 of the Federal Law of 07/03/16 No. 250-FZ). If the last day for submitting the report falls on a weekend (holiday), then based on the letter of the Pension Fund of the Russian Federation dated 04/07/16 No. 09-19/4844, then it can be submitted on the next working day.

The form of the new SZV-STAZH report was approved by Resolution of the Board of the Pension Fund of the Russian Federation No. 507 p dated December 6, 2018. The document must include the following information:

1. Full name of the employee.

2. SNILS of the employee.

3. Operating time (period) of operation.

4. Work codes and grounds for preferential retirement (early retirement).

It should be taken into account that the new SZV-STAZH report will need to include all employees with whom civil or labor contracts were concluded (for the provision of services, performance of work). Employees with whom copyright contracts were concluded must also be included in the report on the insurance experience.

Please note that there should be no problems filling out the new SZV-STAZH report. You can take the SZV-M report as a sample, since the information about the policyholder in these two forms is the same. Information about employees must be indicated in Section 3.

You can download the 2021 SZV-STAGE form and find out detailed information about this reporting here.

In conclusion, we add that according to the general rules for submitting information about insured persons, organizations with more than 25 employees must submit new reports exclusively in electronic form, signed with an enhanced qualified signature.

If the number of employees is less than 25 people, then on the basis of clause 2 of Art. 8 of Law No. 27-FZ, SZV-STAZH can be taken on paper.

Work on mistakes

You need to clarify the SZV-M form for March 2021 if there are errors in the primary report (with the type “initial”, code - “output”).
For example, an incorrect SNILS or TIN is indicated. But the catch is that the law does not clearly state by what date policyholders can file amendment reports. Thus, some territorial divisions of the Pension Fund of the Russian Federation believe that policyholders must submit information supplementing or canceling SZV-M no later than the main deadline.
If later, there will be a fine: 500 rubles for each “physicist”. The Pension Fund of the Russian Federation will not impose a fine if updated or corrected individual information is submitted within 5 working days from the date of receipt from the fund of a notice to eliminate discrepancies (clause 39 of Order of the Ministry of Labor of Russia dated December 21, 2016 No. 766n). It turns out that before April 17, 2017 inclusive, it is advisable to submit not only the original form, but also a corrective version of the March information. If, of course, it is required. The main thing is to identify the error before the Pension Fund does it.