SZV-M in 2021: new deadlines for submitting initial, corrective and updated reports

Who to indicate

As part of the SZV-M form for December 2021, Pension Fund employees should see information about all individuals who, from December 1 to December 31 inclusive, performed work on the basis of employment agreements or were simply listed as insured in your company (IP). And it doesn't matter:

• whether the company (IP) actually carried out activities in December;
• were there any accruals and payments to “physicists” in December?

If an individual performs work (provides services) under civil law contracts, then the Pension Fund of the Russian Federation considers this: if in December 2017 you did not pay them remuneration under the GPC agreement and, accordingly, did not accrue contributions for it, then in the SZV-M form for December 2021, such freelancers should still be included.

ADVICE

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 is 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 - December 2021 - the existence of facts of accrual and payment of salary (remuneration) under this agreement, as well as facts of accrual of contributions for these amounts.

Insured persons, information on which should be reflected in the SZV-M

Insured persons are considered to be individuals who are subject to the legislation of the Russian Federation on compulsory pension insurance. These are the following categories of Russian citizens:

• individuals working under employment contracts;
• individuals who have entered into civil agreements for the performance of work or provision of services (civil agreements);
• individuals who have entered into copyright contracts;
• authors of works receiving income in the form of remuneration under agreements on the alienation of the exclusive right to works of literature and art, licensing agreements on granting the right to use works of science, literature, art.

Not only Russian citizens are considered insured, but also foreigners or stateless persons permanently or temporarily residing and temporarily staying in the Russian Federation. Such persons are required to obtain an insurance certificate (SNILS) from the Pension Fund of Russia.

When to take it

For submitting the SZV-M for December 2021, the deadline is as follows (Article 11 of the Law “On personalized accounting of the Pension Fund of Russia” No. 27-FZ): no later than January 15, 2018. It will be a regular working day - Monday.

Thus, the SZV-M report for December must be submitted to the PFR unit no later than January 15 inclusive:

For more information about this, see “SZV-M in 2018: deadlines for submitting the original, supplementary and canceling forms.”

If the deadline for submitting SZV-M for December 2021 is missed, the policyholder will be fined 500 rubles. Moreover, for each employee who must be declared in this form.

Deadline for completion of SZV-M in 2021

The SZV-M form must be submitted to the Pension Fund on a monthly basis no later than the 15th day of the month following the reporting period (month). If the date of submission of the report falls on a weekend or non-working holiday, then the deadline is considered to be the next working day following it.

Thus, the last dates for submitting reports in the SZV-M form in 2021 are February 15, March 15, April 16, May 15, June 18, July 16, August 15, September 17, October 15, November 15, December 17, 15 January 2021.

Please note: if the number of employees exceeds 25 people, reporting must be submitted electronically with an enhanced qualified electronic signature.
Programs for preparing and checking reports are freely available on the fund’s website, which greatly facilitate the process of preparing and submitting reports for insurance premium payers.

If you pass early

You can submit the SZV-M form for December 2021 ahead of schedule. That is, already in December. According to the law, it is not at all necessary to wait until the deadline for submitting the SZV-M for December 2021.

If you submit the SZV-M for December 2021 early, there is a possibility that the form already submitted to the Pension Fund will need to be clarified. For example, when a new person is hired on the last day of December, when the SZV-M has already been passed.

For more information about this, see “SZV-M can be passed early.”

Form form

The appearance of the SZV-M uniform has not changed in 2021. You must still use the form approved by Resolution of the Pension Fund Board dated February 1, 2021 No. 83p. It looks like this:

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

1. Details of the policyholder.

2. Reporting period.

3. Form type.

4. Information about the insured persons.

Also see “SZV-M in 2021: form and sample filling.”

SZV-M for the report for December 2021 on paper from our website is available for free using the following direct link.

How to fill out the SZV-M report

The SZV-M form includes four sections. Each of them contains instructions for filling out. The form is given below:

Form SZV-M

Let's take a closer look at how each of these sections is filled out:

At the beginning of the form you must indicate two codes: OKUD and OKPO.

1. Details of the insurer. This section provides information about the employer who uses hired labor, namely:

• The number that was assigned to the employer upon registration in the Pension Fund;
• Abbreviated company name;
• TIN and checkpoint of the company (for businessmen only TIN).

1. Reporting period – refers to the period for which reporting is generated. It is indicated by a digital code. January – 01, February – 02 and so on.
2. Form type – this section implies indication of the type of report to be submitted. There are three such types:

• Outcome – is entered if reporting for the reporting month is submitted for the first time;
• Additional – indicated if the submitted report is an addition to a previously submitted report;
• Cancel – indicated if it is necessary to cancel information submitted earlier. A list of insured workers who were included in the original report in error is provided along with the reversal report.

1. Information about insured employees. Here is a list of persons with whom employment contracts were concluded, continued to operate or were terminated in the month of the report. This section is presented in table form. It includes the following items:

• Serial number of the line;
• Last name, first name and patronymic (the latter - if available) in full, in the nominative case;
• SNILS of the employee;
• TIN (if available).

At the end, you must indicate the position of the head of the company and his full name. Also, he must put his personal signature. It is necessary to indicate the date of formation of the document, as well as affix the company stamp of the company.

Sample SZV—

M is given below:

Sample filling SZV-M

Electronic format

Since January 8, 2021, Resolution of the Pension Fund of December 7, 2016 No. 1077p has been in force, which approved the electronic format of personalized accounting information in the SZV-M form. This fund regulatory document contains basic technical information for sending SZV-M for December 2021 in electronic form.

A variant of a correctly formed file name for sending SZV-M is something like this:

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

You can learn more about all the technical details on our website here.

ADVICE

To prepare an electronic report, download the latest version of the verification module for free from the official website of the Pension Fund of Russia – www.pfrf.ru – in the “For Employers” section. SZV-M for December 2021 can be analyzed using this software before sending it to the fund. Here is the exact link.

Zero form: Pension Fund position

Do I need to submit a zero SZV-M report for December 2021? The question is interesting and controversial.

On the other hand, 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. Therefore, it will not be possible to send a completely blank form.

The delivery of zero SZV-M is still a very controversial issue. The position of only one territorial division of the Pension Fund of Russia is presented above. There is no clear position on this issue from the fund's central office.

Also see “Zero SZV-M: is it necessary to submit it and how to fill it out.”

General Director

There is no need to include the only director - the founder - in the SZV-M for December 2021. This is evidenced by the explanations 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. But only if 2 conditions are met:

1. There is no employment contract concluded with him.

2. He does not receive any payments from the organization.

That is: if in December an employment contract was not concluded with the director, and he did not receive any payments, then the SZV-M form for December 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 still take the SZV-M with one director. This is, in principle, not prohibited.

The Pension Fund branch is obliged to accept the SZV-M for December 2021, even if it shows only one director and there is no agreement with him.

Also see: “Should individual entrepreneurs without employees take the SZV-M in 2021?”

SZV-M for October 2021 - example of filling out

The deadline for submitting the form for October is no later than November 15, 2017
11/09/2017Russian tax portal
Author: Tatyana Sufiyanova (tax and duties consultant)

Who submits a report on the SZV-M form?

As the Pension Fund explained in its letter No. LCH-08-26/9856 dated July 13, 2016, an employer registered with the Pension Fund of the Russian Federation as an insurer for compulsory pension insurance is required to submit reports on individual (personalized) accounting, including including in the SZV-M form, in accordance with the norms of the current legislation in relation to insured persons working in an organization under an employment or civil law contract, including in relation to the heads of the organization who are the only participants (founders), members of organizations, owners of their property .

If the above-mentioned persons carry out work on the basis of an employment contract, reporting in the SZV-M form must be submitted for all working insured persons, regardless of the actual payment and other remuneration for the reporting period in favor of the above-mentioned persons, and also regardless of the payment of insurance premiums.

At the same time, in relation to insured persons working under civil contracts, taking into account the direct indication of clause 2.2 of Art. 11 of Federal Law No. 27-FZ, reporting in the SZV-M form is submitted subject to the accrual of insurance premiums for remunerations paid under such contracts.

For which employees can one not submit an SZV-M report?

A company has the right not to submit a report if it fulfills three conditions:

1) The company does not conduct business activities;

2) The founder of the company performs the functions of a manager, but an employment or civil contract has not been drawn up with him;

3) The company did not make payments to the founder.

What should you pay attention to when filling out the SZV-M?

1) It is important to fill out the employer’s registration data without errors - this is his tax identification number, checkpoint and registration number in the Pension Fund.

2) Don’t forget that each month has its own code. And if we submit a report for October, then we should indicate the code “10”. In the event that an accountant mistakenly indicates the code for another month or forgets to enter the correct one, the report will be sent with an error and you will then not be able to prove for what exact period you submitted the information.

3) In the tabular part of the form, you must enter information on the employees’ INN and SNILS without errors. If a mistake is made, it will definitely need to be corrected.

Error in SZV-M - how can it be corrected and not get fined?

How can I make corrections to the SZV-M reporting form that has already been submitted? For example, let’s imagine that an error was made in the employee’s SNILS. Let's learn together how to calculate the amount of the fine: let's say an accountant made a mistake in the name of an employee and in her SNILS number. So, the fine will be 500-00 rubles, because it is not assigned for the number of errors, the amount of the fine is calculated according to the number of insured persons (employees) who made the errors. In our example, two mistakes were made by one employee, which means the fine will be 500 rubles.

But the fine can be avoided. As we know, the SZV-M report does not have an adjustment form. There are canceling and complementary forms. After we have discovered an error in the reporting, we must make a cancellation form and reflect in it the name and details of the employee whose inaccuracies were made.

Next, we draw up a supplementary form in which we write the correct information. The canceling and supplementing forms SZV-M should be submitted together at the same time.

There are some other rules that are worth paying attention to:

1) If SZV-M reflected an “extra” employee who has already been fired? You only need to submit a cancellation form, in which you will show the employee who was fired.

2) If a company employee is not reflected in the SZV-M by mistake, has he been “forgotten”? You need to submit a supplementary form SZV-M and in it you will show information about your “forgotten” employee.

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Filling out the form

Filling out the SZV-M form for December 2021 has no fundamental features. Only in the “Reporting period” field indicate the month code – “12”. It shows that you are submitting the December report. Otherwise, everything is standard. The following is a sample of filling out this form for December 2021:

And here you can for free via a direct link.

Also on our website you can read an article that discusses the features of filling out the 4th section of the SZV-M form for women on maternity leave, part-time workers, as well as individual entrepreneurs (See “SZV-M: filling out information about insured persons”).

Submission procedure

The SZV-M form for December 2021 can be submitted electronically or on paper (see table).

Methods and conditions for passing SZV-M

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

Form SZV-M with errors will not be accepted

The SZV-M form for December 2021 will not be accepted if you make the following critical mistakes:

• someone else's electronic signature;
• incorrect TIN;
• error in the registration number in the Pension Fund;
• lack of employee SNILS;
• Only the employee's middle name is indicated;
• a supplementary form is submitted instead of the original one;
• the original form is resubmitted;
• the period indicated is before April 2021.

You will receive a report if the following non-critical errors are found:

• the surname contains a period or two hyphens in a row;
• in a double surname there is a space next to the hyphen;
• there is a hyphen at the end of the last name, first name or patronymic;
• TIN begins with spaces;
• in the column with the TIN there are only zeros.

Companies with an average number of employees of more than 25 people must report to the Pension Fund electronically. All other companies have a choice - submit monthly reports on paper or electronically.

note

The TIN of the insured person in the SZV-M form is indicated only if the policyholder has one. If he does not have information about the employee’s TIN, then the corresponding column of the report can be left blank.

The fine for failure to submit monthly reports within the prescribed period will be 500 rubles. This amount will have to be paid for each employee about whom information has not been reported. So, for example, if the SZV-M form was submitted late, and the policyholder employs 100 people, then the fine is 50,000 rubles (100 people × 500 rubles).

Also, a fine of 500 rubles is punishable by providing incomplete and (or) false information in relation to each employee.

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 (clause 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 until 2021. 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, in 2021, you only need to issue copies of SZV-M for December 2017:

1. When contacting employees directly.

2. Their dismissal.

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

For more information about this, see “Copy of SZV-M to employees and contractors: to issue or not?”