Errors in SZV-M for which you will have to pay a fine

Who submits the SZV-M report in 2021

The SZV-M form must contain information about employees who work for you as an entrepreneur or for your company on the basis of official contracts - labor, civil or student. The contribution does not depend on whether the company or individual entrepreneur conducted activities during the reporting period; in any case, you need to insure all employees and provide information about them to the Pension Fund. Also keep in mind that SZV-M does not have a zero form. So this report is mandatory for any employer:

• for Russian and foreign organizations operating in the Russian Federation and their separate divisions;
• for entrepreneurs;
• for specialists conducting detective, lawyer or notary activities, if there are employees on staff.

Entrepreneurs, lawyers, notaries, detectives who work without employees do not take the SZV-M. There is no need to include personal data in the report (clause 2.2 of Article 11 of Law No. 27-FZ dated 01.04.96). Firms that do not have a single employee on staff are also exempt from submitting a report, but only on the condition that the management is handled by a third-party management company. A director must be included in SZV-M, even if he is the only participant and owner of the organization’s property and no agreement has been concluded with him.

Good chances

A company that is late in submitting a report will be fined. Moreover, the Pension Fund will take a formal approach and assign a fine based on the total number of people in the report. Officials cannot reduce the amount of the fine. However, the court can reduce the amount of the fine. How to challenge a fine for SZV-M? File a claim. We list the circumstances that will help reduce the fine.

This is the current judicial practice regarding fines for SZV-M.

Deadline for completion of SZV-M in 2021

Data must be submitted every month. If the policyholder wants, for example, to submit information to the Pension Fund of Russia for October, then this must be done before November 15 - this date is defined in paragraph 2.2 of Article 11 of the Federal Law dated April 1, 1996 No. 27-FZ. If the 15th day of the month (after the reporting month) falls on a weekend, then the due date is extended until the first subsequent working day.

The exact dates for submitting SZV-M and other reports in 2021 can be found in our accounting calendar. Deadlines for submitting reports for 2021, including weekends:

• for January - until February 15;
• for February - until March 15;
• for March - until April 15;
• for April - until May 17;
• for May - until June 15;
• for June - until July 15;
• for July - until August 16;
• for August - until September 15;
• for September - until October 15;
• for October - until November 16;
• for November - until December 15;
• for December - until January 17, 2022.

Regional branches of the Pension Fund of Russia can set schedules for submitting reports for companies. Such schedules are available in the Vladimir, Novosibirsk and Jewish Autonomous Regions. Those who submit a paper report should pay special attention to the schedule. The Pension Fund of Russia believes that this saves businessmen from queues. There is no fine for violating the department schedule - the main thing is to report before the 15th.

The report must be submitted by the 15th, but the law allows you to do this ahead of schedule if you are sure that you will not hire new employees or performers under the GPA by the end of the month. However, we do not recommend submitting the report before the end of the reporting month. Otherwise, the Pension Fund will send a negative protocol. This is necessary to avoid an incomplete report: you submit the report on October 25 and hire another employee on the last days of the month.

In addition to the Pension Fund of Russia, the SZV-M report must be issued to employees upon their written request. There are five calendar days for this from the date of application. If there is no written request, then it is not necessary to issue an SZV-M. Give employees an extract from SZV-M, which contains data only about him; personal data of other employees cannot be disclosed to third parties. Also give the extract to the employee on the day of dismissal or termination of the civil contract.

How and where to take SZV-M in 2021

The rule remains unchanged from 2021. If a company or individual entrepreneur has 25 employees or more, the report must be submitted in electronic format with an enhanced qualified electronic signature. If 24 or less, you can pass on paper. For both options, the deadlines are the same - until the 15th day of the month following the reporting month. For an incorrect report form, you will be fined 1,000 rubles, so do not forget to switch to electronic format when you hire your twenty-fifth employee.

In Kontur.Accounting, you can automatically generate an electronic SZV-M and quickly send it if data on employees was previously entered into the system.

The SZV-M must be submitted at the place of residence of the individual entrepreneur or at the place of registration of the company. If the organization has separate divisions with employees, submit a report at the location of the division. However, if the OP does not have its own account or the salaries of its employees come from the head office, data on the employees of such a unit must be included in the general report for the parent organization.

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Submit your application

15 working days to submit written objections to the Pension Fund of Russia

- from the date of receipt of the act of discovery of the offense.

The Pension Fund of Russia may cancel the fine based on written objections if the violation occurred due to technical problems with the fund itself. For example, you submitted a report on time, but the Pension Fund accepted it late. In other cases, you will have to go to court to reduce or cancel the fine.

In written objections, describe the reasons for canceling the fine and attach supporting documents (for example, a receipt for the report being accepted by the EO operator). You can submit objections by mail (by a valuable letter with a list of attachments), via TKS or in person to the Pension Fund.

3 months to go to court first

- from the date of receipt of the Pension Fund’s decision on prosecution.

If the amount of the fine is significant for you, go to court first. This way you will take control of the situation and avoid missing deadlines.

There are court decisions in which the fine was reduced by 2 times (from 556,000 rubles to 278,000 rubles) and even 1000 times (from 478,000 rubles to 500 rubles).

To challenge the decision of the Pension Fund:

• Draw up a statement of claim to invalidate the decision of the Pension Fund. In the application, list the reasons for reducing or canceling the fine.
• Pay the state fee of 3000 rubles. If the court cancels the PFR fine or reduces its size, the state fee will be returned to you.
• Submit a statement of claim with the attached documents to the arbitration court at the location of the PFR branch that made the decision. The claim can be filed by mail, in person, or through the My Arbitrator website.

How and when to adjust SZV-M in 2021

In response to the SZV-M report, you may be sent a notification with an error code of 50, 20 or 30. Code 50 means that the report was not accepted. Code 30 and 20 - which is partially accepted. In total, the Fund can identify 14 errors; they are listed in Table 7 of the Resolution of the Pension Fund Board dated December 7, 2016 No. 1077p.

Each error has its own correction rules. In response to error 50, you need to submit the report again, and for shortcomings identified by codes 20 and 30, send a supplementary report. In order to correct the error, you have 5 working days from the date of receipt of the notification.

SZV-M reports are divided into three types: initial (code “iskhd”), supplementary (code “add”) and o). The original one is submitted for the first time, the supplementary one - if the original report needs to be supplemented with previously unsubmitted information that needs to be taken into account in the report, and the canceled one - if you made a mistake and want to cancel the previously submitted incorrect information.

Code 30 appears if you incorrectly entered your SNILS number, full name, and ILS status. To correct error code 30, first submit a cancellation form for those employees for whom there were errors in the report. The information must be in its original form (with errors). And then submit a supplementary form for these employees with corrected information.

Code 20 is indicated when there is no TIN in the SZV-M or there is an error in it, submit a supplementary form with the corrected taxpayer number.

If the Pension Fund sends you a notification of an error, you can submit a supplementary report within 5 days only for those employees listed in the notification. It does not matter who found the error first - you or the Foundation. For each employee for whom data has not been submitted, you will be fined 500 rubles. In addition, the director can also receive a fine - from 300 to 500 rubles.

What sections are included in SZV-M in 2021

There are four sections in total in the report. What should they contain?

• Section 1 : details of the policyholder are entered here: name of the organization, registration number of the organization in the Pension Fund, INN, KPP.
• Section 2 : information about the reporting period. Here you need to indicate the code of the month for which you are submitting the calculation. The numbering is standard - from “01” for January to “12” for December.
• Section 3 : select the type of form (original, supplementary or canceling). We talked about what codes to indicate above.
• Section 4 : information about all insured employees is entered - full name, SNILS and INN.

Fines for failure to pass SZV-M in 2021

For each insured employee whose data was not transferred to the Pension Fund as part of the report, he faces a fine of 500 rubles. It turns out that if the report for 30 employees is late by even one day, you will have to pay a fine of 15,000 rubles. A similar penalty is imposed for errors in the report - 500 rubles for each employee with an error. Officials of the organization can also be fined 300–500 rubles. The fine must be paid no later than 60 days from the date of entry into force of the decision on the administrative fine.

A fine can be avoided if a minor error was made in the SZV-M or a couple of employees were forgotten to be indicated in the report. The amount of the fine can be reduced through the court. There you need to indicate why mistakes were made or deadlines were missed. Usually the court considers, for example, a sudden illness of an accountant, technical problems in the program, etc., to be valid. Mitigating circumstances will be the first delay, minor delay, recognition of the violation and independent elimination.

Submit SZV-M in the Kontur.Accounting service. The service will fill out the report itself and check it before sending it. Report online, keep accounting in Kontur.Accounting, pay salaries, exchange electronic documents with counterparties and control the company’s finances directly in the service. The first 14 days of operation are free for all new users!

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Courts cancel fines due to technical errors in SZV-M

In a recent court decision, the company managed to cancel the fines imposed by the Pension Fund for SZV-M. The Arbitration Court of the Far Eastern District, in its ruling dated March 23, 2021 No. F03-370/2021 in case No. A59-2324/2020, did not agree with the position of the Pension Fund of Russia and supported the company.

The essence of the dispute is as follows. The company commissioned SZV-M for more than 400 employees. In 4 forms, the Pension Fund found errors in information about foreign workers. Namely, the workers did not have patronymics; their names were mistakenly entered in the “patronymic” column in SZV-M. We are talking about citizens of Korean descent who do not use middle names at all. As a result, the Pension Fund fined the company for providing false information.

All courts recognized that indicating the foreigner's patronymic in the wrong column of SZV-M was a technical error.

Considering that the remaining information for identifying the employee, for example, TIN, was indicated correctly, nothing prevented the Pension Fund from correctly calculating the employee’s length of service.

The courts agreed that the company cannot be charged with providing false data and imposed a fine.

Interesting and important:

Workers who are “forgotten” in SZV-M will not be fined

Supplementary SZV-M forms without a registration number are not a violation