SZV-STAZH - what kind of reporting is this?
Until 2021, the Pension Fund took information about the length of service that the employee received during the year from the special report RSV-1.
However, after the functions of managing contributions were transferred to the Federal Tax Service and the RSV-1 report was cancelled, the fund faced a problem. He lost a source from which he could quickly receive all the information necessary for calculating his length of service.
The new form, in appearance, is similar to another new PF report - SZV-M. But compared to the latter, it contains more detailed information for each person. However, both documents do not cancel each other's actions. Based on the SZV-M report, the fund collects information about pensioners working in organizations in order to cancel the indexation of their old-age pensions. From the new report, the Pension Fund will receive information about the length of service of each working person during the year, as well as about contributions.
As an annual report, the new form will only be submitted in 2018. However, if an employee is dismissed, the company will have to hand out a printed form. Or if the retiree brings confirmation of this event, then the electronic report will need to be transferred to the fund within 3 days.
What is the report for?
The SZV-STAZH report and the procedure for its formation were approved by Resolution of the Pension Fund Board of January 11, 2021 No. 3p. In SZV-STAZH with the “initial” information type, you need to include all employees and performers (contractors) under civil contracts. Every year, such a report must be submitted to the Pension Fund authorities no later than March 1 of the year. See “SZV-STAZH: new reporting for all employers: 2021.”
Pension Fund bodies that have received SZV-STAZH reports will monitor the accrual of length of service of individuals to form their pension rights.
Who should provide SZV-STAZH?
According to the rules, a new report will have to be submitted by:
- All companies, as well as their affiliates in other regions;
- Entrepreneurs, notaries, lawyers and licensed detectives who have employees.
Attention! The report will need to show all registered employees with whom the individual entrepreneur or company has an employment contract or a civil employment agreement, and they receive cash payments for which payments are made to social funds.
Report submission form
The SZV-STAZH form provides information both about the employer as a whole, and information about each employee for whom accruals and payments were made in the company, which are subject to insurance contributions.
The legislation requires that the annual report must be accompanied by a corresponding inventory, for which the EFA-1 form is established.
It indicates registration information for the business entity, and also reflects information about the balance, total amounts of accrued and transferred insurance premiums. The total number of employees with whom the company has contracts is also reflected here.
How can I submit a report?
The SZV-STAZH form suggests two ways to transfer it to the fund:
- On paper. But only those business entities that have registered no more than 25 employees have the right to rent it out in this form. Then the report needs to be filled out on a computer, printed in two copies, and also copied to a portable medium (flash drive, for example) the electronic report file itself. The fund employee puts an acceptance mark on one copy of the paper report and copies the electronic version to himself.
- Electronically. Thus, all companies and entrepreneurs that employ more than 25 workers are required to submit. To submit reports in electronic form, you must purchase an electronic digital signature (EDS) and select an organization that will provide data transfer services.
SZV-STAZH upon dismissal: to issue or not
Let's look at the norms of the Federal Law of 01.04.1996 No. 27-FZ "On personalized accounting". Paragraph 2 of Article 11 of this law stipulates that no later than March 1, policyholders are required to submit SZV-STAZH reports to the Pension Fund of Russia.
The policyholder annually, no later than March 1 of the year following the reporting year, submits a report on each insured person working for him (including persons who have entered into contracts of a civil law nature, for remuneration for which insurance premiums are charged in accordance with the legislation of the Russian Federation on taxes and fees). SZV-STAGE.
Reason – paragraph 2 of Article 11 of Federal Law dated 01.04.1996 No. 27-FZ
Please note: according to paragraph 4 of Article 11 of Federal Law No. 27-FZ dated April 1, 1996, on the day of dismissal of the insured person or on the day of termination of a civil law contract for which insurance premiums are calculated, the policyholder is obliged to transfer to the insured person information provided for in paragraphs 2 – 2.3 of Article 11.
Paragraph 2 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ speaks specifically about the SZV-STAZH form. Consequently, on the day of dismissal of an employee or on the day of termination of a civil law contract, an organization or individual entrepreneur is obliged to issue a generated SZV-STAZH report to the insured person. Moreover, this must be done by virtue of the law, and not just at the request of an individual.
Sample of filling out SZV-STAZH
The form can be filled out either electronically or on paper.
Basic principles for filling out a paper document:
- Fill out the form with a dark pen. It is not allowed to fill in with a red or green pen.
- If a mistake is made when filling out, the sheet must be rewritten again.
- It is prohibited to make corrections using corrective means;
- Information is entered in capital letters.
Section No. 1 – Information about the policyholder
In the field “Registration number in the Pension Fund” the number assigned to the business entity in the fund is recorded.
Then there are fields for entering TIN and KPP. There are 12 cells in the TIN entry field. If the form is filled out for an organization whose number contains only 10 digits, the two remaining empty cells must be crossed out. Also, only companies fill out the checkpoint field; individual entrepreneurs leave it empty.
We submit SZV-STAGE for an employee applying for a pension
First, we note that the SZV-STAZH form with the “Pension Assignment” type cannot be submitted for a period for which the data has already been recorded on an individual personal account on the basis of the SZV-STAZH form with the “Initial” or “Additional” type (clause 6.6. 13 of the Order).
According to paragraph 2 of Art. 11 of Law No. 27-FZ, the policyholder must submit information about the insured person applying for a pension to the Pension Fund of the Russian Federation using the SZV-STAZH form with the “Pension Assignment” type for the current year within three calendar days from the date the insured person applies to the policyholder.
The SZV-STAZH form itself must be filled out like this.
Section 2 “Reporting period” indicates the current year (this indicator is equal to or greater than 2017) (clause 2.2, 6.6.1 of the Procedure).
In section 3 “Information about the periods of work of the insured person,” the employee’s full name and SNILS are indicated once - in the first line (clause 2.3.3 of the Procedure).
Separate lines indicate the periods when the person worked, was on vacation or sick leave, or was absent from the workplace for other reasons. At the same time, in column 11 for unworked periods, codes from the Classifier of parameters used when filling out information for maintaining individual (personalized) records are indicated (for example, VRNETRUD - for sick leave, DLOTPUSK - for paid leave, ADMINISTR - for leave without pay). For the period of work under civil contracts, the codes CONTRACT, NEOPLDOG or NEOPLAVT are indicated (if there is no payment under a civil or copyright contract) (clause 2.3.5 of the Procedure).
In the line with the last period in column 7, the date of the employee’s expected retirement is indicated - this is either the date of his birth (if the employee applies for a pension before reaching retirement age), or the date when he plans to submit documents to the Pension Fund of the Russian Federation (clause 2.3.4 of the Procedure , Article 22 of the Federal Law of December 28, 2013 No. 400‑FZ).
In this case, all dates indicated in the column “Operation period” must be within the reporting period (clause 2.3.2 of the Procedure).
Columns 8 – 10, 12 and 13 need to be filled out only if the employee worked in conditions entitling him to early retirement (codes corresponding to such working conditions are taken from the Classifier) (clauses 2.3.6 – 2.3.10 of the Procedure) . Moreover, this information is indicated if special working conditions are documented and insurance premiums at an additional rate or pension contributions have been paid in accordance with pension agreements for early non-state pension provision.
Section 4 contains information on accrued (paid) contributions to compulsory pension insurance for the period of work specified in section. 3 (clauses 2.4, 2.5, 6.6.12 of the Procedure). And section 5 is filled out only if the insurer has agreements with non-state pension funds on early pension provision for persons engaged in hazardous work. Let us remind you: the conditions for concluding such agreements are determined by the provisions of Art. 36.29 of the Federal Law of 05/07/1998 No. 75-FZ.
Any form of SZV-STAZH must be accompanied by an inventory of EDV-1. In the analyzed situation, this inventory is filled out as follows (Section III of the Procedure):
- in the “Reporting period (code)” field – “0” and the year for which information is being submitted;
- in the “Information type” field – “Initial”;
- in the line “Form “Information on the insurance experience of insured persons (SZV-STAZH)” - the number of employees for whom information is submitted;
- Sections 4 and 5 are not completed.
And one last thing. For late submission of the SZV-STAGE form, the policyholder may be fined 500 rubles. for each insured person. This fine is provided for in Art. 17 of Law No. 27-FZ.
Zero reporting on the SZV-STAZH form?
According to the established rules, the new report is submitted only to companies and entrepreneurs who employ at least one employee. If entrepreneurs, lawyers and other self-employed citizens do not have employees, then there is no need to submit this report. They definitely don’t need to submit a zero report, and, according to the format, the report must have at least one record, which means a zero one won’t be able to pass error checking.
But for companies the situation is controversial. The fact is that in any case they have a leader who is directly stated in the Charter. On the one hand, if there is no activity and not a single employment contract has been signed, even with the director, then there is no need to include it in the report, and there is no need to send such a report either. On the other hand, if a contract with him was nevertheless drawn up, but there is no activity, then the director must be shown in the report.
To fully clarify the situation, it is necessary to wait for any official comments from the Pension Fund. At the moment there were none.
Sample of a completed report
Let’s assume that the employee has been employed under an employment contract since 2014. However, he resigned of his own free will on April 18, 2017. On the day of dismissal, he must be issued a SZV-STAZH certificate. The employee contacted the HR department for a report on the length of service.
In the “Work period” field in Section 3 of the report, the accountant will show the time period from the beginning of 2021 to the date of dismissal: from 01/01/2017 to 04/18/2017.
As follows from the conditions of our example, the employee has been employed under an employment contract since 2014. And for the entire period of work before the date of dismissal, contributions were accrued and paid for remuneration in his favor and, as a result, insurance experience accumulated. But why, then, in section 3 of the SZV-STAZH issued upon dismissal, did you indicate only 2021? The fact is that in paragraph 2.3.2 of the Procedure for filling out the SZV-STAZH, approved by Resolution of the Board of the Pension Fund of January 11, 2021 No. 3p, the following is directly stated:
Quote from the filling rules
“The dates indicated in the “Operation period” column of the table must be within the reporting period specified in section 2 of the form and are filled in: “from (dd.mm.yyyy.)” to “to (dd.mm.yyyy.) "".
Thus, if you strictly follow the rules for filling out the SZV-STAZH, only one reporting period can be recorded in the report - 2021.
HAVE A QUESTION!
But is it necessary to issue the employee the same reports for previous years: 2014, 2015 and 2021? Logically, such reports need to be provided to him so that the person gets a general idea of the deductions for him and his length of service for the entire period of work. But what about the fact that until 2021 the SZV-STAZH form was not yet in effect?
Or, upon dismissal, is it still possible to issue one SZV-STAZH form for the entire period of work? There are no answers to these questions yet. Let's hope that the FIU will soon publish some clarification in this regard.
Fines for not submitting a report or not issuing upon dismissal
There are several types of fines for not submitting a report, or submitting it with incomplete data:
- If the shipment occurred after the specified period - 500 rubles for each overdue employee;
- The report was submitted on time, but not all employees were included - 500 rubles for each person not included;
- The report was submitted on time, but the data for some employees turned out to be incorrect or unreliable - 500 rubles for each employee who had incorrect data.
- The fine for an official (manager, chief accountant) for failure to comply with the deadline is 300-500 rubles.
In addition, the following penalties apply:
- Submission of a paper report instead of an electronic one - 1000 rubles.
- A copy of the report upon dismissal was not issued, or the report was not sent to the pensioner within 3 days - 50,000 rubles.
