The accountant is not responsible for a technical failure when submitting the SZV-M

What does structure error 50 mean?

Error code 50, you made one of the following errors in the form you are filling out:

• The file structure is broken.
• The electronic signature is in the wrong format.
• Contains incorrect numbers in the INN of the individual entrepreneur.
• The corrected report contains an incorrect note.
• The registration number contains incorrect numbers that were assigned by the Pension Fund.
• Contains an error in specifying the period, for example, if the reporting period was indicated incorrectly.
• Labels or blocks are missing from form elements.

Errors in SZV-M in 2021

According to the resolution of the Pension Fund Board of December 7, 2021 No. 1077P, the electronic report will be checked for errors. All of them are divided into critical, due to which the SZV-M will not be accepted, and non-critical, with which the report will “pass”.

Critical errors are when:

• someone else's electronic signature has been installed;
• The TIN is indicated incorrectly;
• the registration number in the Pension Fund was entered with an error;
• The employee’s SNILS is not indicated;
• the employee’s first and last name is missing;
• error in form type: supplementary instead of original;
• the original form is framed a second time;
• the period until April 2021 is indicated.

Errors such as extra dots, hyphens, spaces in the full name, and even zeros instead of the Taxpayer Identification Number (TIN) will not prevent you from passing the SZV-M.

If there are no critical errors listed above in the SZV-M, the form must be accepted. You can find the explanation of errors in the SZV-M form in Table 7 of the PRF Resolution No. 1077P of December 7, 2021:

Error 50 in SZV-experience how to fix

The error appears even in the check program in the external circuit when sending. Initially, you need to carefully check the points described above for correctness. If the error messages look like this: According to the content model of the parent element “{...}PreferentialStage”, the element “{...}Additional InformationIS” is unexpected. This means that before the Additional Information element there is no <IS:Preferential Experience>

There is a message of the second type: According to the DTD and schema, the contents of the element “{...}ZL” are incomplete. Required: {...}InternshipPeriod. This information indicates the absence of the “Senior Period” block.

To view reports in advance and avoid errors in the future, we recommend downloading the free CheckPFR program. A link to the latest version can be found on the PF website. This will help you identify and correct inaccuracies before submitting your report. Since the program is regularly updated and subject to changes, we strongly recommend that you regularly update the current version from the official website. As of today, CheckPFR has version 1.1.52 released on January 17, 2021.

Brief information about SZV-M

In accordance with Art. 3 of the Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” the goals of individual (personalized) accounting are:

• creating conditions for the appointment of insurance and funded pensions in accordance with the labor results of each insured person;
• ensuring the reliability of information about length of service and earnings (income), which determine the size of insurance and funded pensions when they are assigned;
• creation of an information base for the implementation and improvement of the pension legislation of the Russian Federation, for the appointment of insurance and funded pensions based on the insurance length of the insured persons and their insurance contributions, as well as for the assessment of obligations to the insured persons for the payment of insurance and funded pensions, urgent pension payments, lump sum payments pension savings funds;
• developing the interest of insured persons in paying insurance contributions to the Pension Fund of the Russian Federation;
• creating conditions for monitoring the payment of insurance premiums by insured persons;
• information support for forecasting the costs of paying insurance and funded pensions, determining the tariff of insurance contributions to the Pension Fund of the Russian Federation, calculating macroeconomic indicators related to compulsory pension insurance;
• simplification of the procedure and acceleration of the procedure for assigning insurance and funded pensions to insured persons.

The SZV-M form was approved by Resolution of the Board of the Russian Pension Fund dated February 1, 2021 No. 83p “On approval of the form “Information about insured persons.” In the section “Information about insured persons”, information about insured persons is indicated - employees with whom employment contracts, civil law contracts, the subject of which is the performance of work, the provision of services, author's order contracts, contracts for alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements granting the right to use works of science, literature, art

Thus, in the SZV-M it is necessary to indicate information about employees, about contractors with whom an employment contract has been concluded, a contract agreement that is currently in force or has ceased to be valid in the reporting period. In this matter, it is necessary to be guided solely by the duration of the contract.

How should I take the SZV-M?

According to Art. 8 of the Federal Law of April 1, 1996 No. 27-FZ, information for individual (personalized) accounting submitted in accordance with this Federal Law to the bodies of the Pension Fund of the Russian Federation is presented in accordance with the procedure and instructions established by the Pension Fund of the Russian Federation.

This information may be presented as follows:

When submitting information in electronic form, the relevant body of the Pension Fund of the Russian Federation sends to the policyholder confirmation of receipt of the specified information in the form of an electronic document.

How do you duplicate a reporting form with the “source” type?

When submitting information about insured persons with the “Initial” form type, there should not be previously submitted information with the “Initial” type for the reporting period for which the information is being submitted. Code 50 is assigned if this condition is not met. When it may be broken:

1. For example, when submitting SZV-M for March 2021, the policyholder mistakenly indicated month 02 instead of month 03. The Pension Fund of Russia will have two reports in its database with the “Initial” type for the same month - February, and nothing for March. This oversight must be corrected by submitting the original March form with the correct month. Moreover, this must be done before the end of the reporting campaign. Otherwise, the policyholder will be fined for failure to submit reports.
2. In a situation where the employer submits additional (as a correction) or canceling information for an employee, but instead of the “Additional” or “Cancelling” types, he again puts down the “Original” form type. The error must be corrected by specifying the correct form type and resubmitting the report.
3. In case of technical failure, as in September 2021. In this case, there is no need to rush to re-send the report - it is better to consult on this issue with the fund’s employees.

Error 30 in the SZV-TD report

According to the appendices to Resolution No. 730p, if the PFR program produces error 30, this means:

• code 30 (VS.B-ZL.1.1) - Full name. and SNILS do not correspond to the Pension Fund data;
• code 30 (VS.B-MP.1.1) - cancellation of information was not accepted, since there is no information about the canceled event;
• code 30 (VS.B-MP.1.2) - information was not accepted, since it duplicates previously recorded data;
• code 30 (VSZL.OP.1.1) - insurance number did not pass verification;
• code 30 (VSZL.OP.1.10) - the year is incorrect (must be four digits);
• code 30 (ETK.SZV-TD.1.2) - event date later than the current date;
• code 30 (ETK.SZV-TD.1.3) - the date of the event is later than the date of filling;
• code 30 (ETK.SZV-TD.1.4) - “Date from” later than “Date to”;
• code 30 (ETK.SZV-TD.1.5) - an error in the event with the value “RECEPTION” (one of the elements “Position” and (or) “Information” must be filled in);
• code 30 (ETK.SZV-TD.1.6) - error in the event “DISIGNAL” (the “Article Number of the Labor Code of the Russian Federation” or “Grounds for dismissal” must be indicated);
• code 30 (ETK.SZV-TD.1.7) - error in the “RENAME” event (the “Information” element must be filled in);
• code 30 ETK.SZV-TD.1.12 - error in the event “ESTABLISHMENT (ASSIGNMENT)” (the elements “Information” and (or) “Position” must be filled in);
• code 30 (ETK.SZV-TD.1.15) - error in the event “BAN TO OCCUPY A POSITION (TYPE OF ACTIVITY)” (the elements “Information” and (or) “Position” must be filled in);
• code 30 (ETK.SZV-TD.1.16) - UUID (unique event identifier) ​​is repeated;
• code 30 (ETK.SZV-TD.1.17) - the reason for dismissal is not specified;
• code 30 (ETK.SZV-TD.1.20) - the STD must contain at least one of the blocks “Application” or “Labor activity”;
• code 30 (ETK.SZV-TD.1.21) - the application submission date is not specified for an application with the “Submitted” status.

What to do if the SZV-TD report is submitted with errors

If the SZV-TD was submitted, the Pension Fund accepted it, but subsequently the policyholder discovered shortcomings in the report; correction of errors is allowed.

Thus, according to paragraph 40 of the instructions approved by Order of the Ministry of Labor of the Russian Federation dated April 22, 2020 No. 211n, the policyholder has the right to correct errors in information previously submitted and accepted by the fund until they are identified by the Pension Fund. In such circumstances, you will not have to pay a fine.

Correction of information in SZV-TD is carried out according to the rules given in paragraphs 2.6, 2.7 of Appendix 2 to Resolution No. 730p. Another form is submitted indicating erroneous data and a note in the cancellation sign, and the correct information is indicated below.

How is the SZV-M report accepted?

When a report is received by the Pension Fund, it goes through several stages of control, at each of which it may not be accepted.

When checking the report, a number of parameters are assessed:

It is worth noting that if a report is submitted in electronic form, even if all fields are filled out correctly, but if the electronic format is incorrect, the report will not be accepted by the Pension Fund.

Consequences for not accepting the SZV-M report

For violation of the submission of the SZV-M form, the insurer is held liable: