Form SZV-M: who provides it, when, how to fill it out correctly

Enterprises and organizations, as well as individual entrepreneurs (IP), using hired labor and concluding employment contracts with employees, must register as insurers with the relevant territorial bodies of the Pension Fund of Russia (PFR), acting as an insurer (clause 1 of Art. 11 of the Federal Law of December 15, 2001 No. 167-FZ). There are nuances here. Insured organizations that are legal entities undergo automatic registration with the Pension Fund of the Russian Federation within five days from the date of registration of the opening of the enterprise in the federal executive authorities (clause 8 of the Pension Fund of Russia resolution No. 296p dated October 13, 2008). Individual entrepreneurs as employers must register with the Pension Fund independently. Moreover, the application must be submitted no later than 30 days from the date of conclusion of the first employment or civil law contract. After this, registration with the Pension Fund of an individual entrepreneur as an insurer is carried out within five days. (clauses 21, 22 and appendix 7 of the Pension Fund of Russia resolution No. 296p dated October 13, 2008). You should pay attention to the timing. Late registration of the policyholder entails penalties in the amount of five thousand rubles if the delay is less than 90 days, and 10 thousand rubles if this period is exceeded (Clause 1, Article 27 of the Federal Law of December 15, 2001 No. 167-FZ).

After a business entity receives the status of an employer, it has the obligation to submit a SZV-M report, a sample of which is presented in this material. The SZV-M form was approved by the relevant resolution of the Pension Fund Board of February 1, 2016 No. 83p and came into force on April 1, 2016. It contains information about all insured persons who are in an employment relationship with the employer. The SZV-M form can be downloaded at the bottom of the page.

SZV-M what kind of reporting is this?

Let's look at what SZV-M is in more detail.
This reporting form was introduced by the Pension Fund of the Russian Federation as the main source containing current information about people employed at the enterprise in the current month. The main purpose of the report is to timely inform this body whether retired citizens are working or not, since according to the new legislation, indexation of pension benefits for working pensioners is not allowed.

As soon as they stop working, indexation resumes. Therefore, the SZV-M report submitted by employers determines the month from which the pension must be recalculated. Now pensioners do not need to independently contact the Pension Fund to resume indexation.

Attention! This report also reflects not only working retirees, but also all other employees of the organization. For them, basic registration data is checked. This form is monthly and should be completed immediately after the end of the reporting period and sent to the Pension Fund.

Copies to employees

In 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 previously. 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 the SZV-M for March 2018:

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?”

Who should submit the SZV-M form

The new form SZV-M is submitted by all business entities if they had valid labor agreements with employees over the past month. Thus, the report must include information on all individuals on a monthly basis, and this must be done both with employment contracts and agreements for contract work.

The form is not allowed to be provided to entrepreneurs who operate independently and do not have employment contracts with third parties. Such individual entrepreneurs are not registered with the Pension Fund and Social Insurance Fund as employers.

Attention! If the organization did not conduct any activities over the past month and did not make contributions to funds for its employees, the SZV-M form must still be submitted. However, in this case, there is one exception - if the sole founder acts as a director, and an employment contract has not been concluded with him, then such a company is also exempt from submitting the form.

Who to show on the form

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

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

If an individual performs work (provides services) under civil law contracts, then the Pension Fund of the Russian Federation believes this: even when in March 2018 you did not pay them remuneration under the civil law agreement and, accordingly, did not accrue insurance premiums for it, then in the SZV form -M for March 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 - March 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.

Do I need to provide a form upon dismissal?

The law establishes that upon dismissal, an employee must receive a copy of the SZV-M report. It will confirm the fact of the employee’s work and the accrual of contributions to him, regardless of what contract was signed with him. The document must be issued in any case, even if the dismissed person worked for only one day.

Form SZV-M, when sent after a month, contains data on all employees of the company. Since they are personal data, when handing over the report to the person leaving, you need to make an extract, i.e. leave him alone. There are fines for the employer for disclosing personal data.

The certificate must be issued in person on the final day of work. It should be noted that there is no penalty for SZV-M for failure to issue it. According to the Civil Code, an employee can sue the company for compensation for moral damage because he did not receive the required documents. However, in practice no one does this.

Attention! Many people do not know for what period a SZV-M must be issued when an employee is dismissed. The number of certificates handed over must be equal to the number of months that the employee has worked.

After the documents are issued, the employee must provide written confirmation of their receipt.

Deadlines for adjusting reports in 2018

Next, we will explain about the timing of updating the SZV-M in 2021. Let us recall that there are several types of SZV-M form:

• “iskhd” (initial) – a report submitted for the first time;
• “additional” (supplementary) – a report that allows you to supplement previously submitted and accepted information;
• “cancel” (cancelling) – if you need to cancel previously incorrectly submitted information.

Everything is clear with the initial forms of SZV-M (primary). In 2021, they must be submitted no later than the 15th day of the month following the reporting month. However, the legislation does not stipulate anything about the deadlines for submitting supplementary or canceling forms. But what is the timeframe for updating the SZV-M reports? Let's try to figure it out with an example.

Example.

The organization passed SZV-M for February 2021 on March 12, 2021. However, on March 19, 2021, the accountant independently discovered that the report mistakenly did not include one person who was hired at the end of February 2018 under an employment contract. In this regard, on March 20, 2021, the accountant submitted a SZV-M report with the “additional” type to the Pension Fund of Russia and supplemented the already submitted report with information in the accepted employee.

Note that there are no restrictions on the deadlines for submitting supplementary and repealing SZV-M in the legislation. That is, the accountant can submit clarifying and canceling information at any time when he deems it necessary. However, we recommend that you take into account important points related to the possible occurrence of liability.

Where to submit reports

Companies and individual entrepreneurs must send a report to the Pension Fund of Russia at the place where they are registered as an employer. This means that firms report according to their location, and entrepreneurs according to their registration.

In addition, the law establishes that individual divisions and branches must submit reports separately from their parent companies. In this situation, they indicate the TIN code of the head unit on the form, and the checkpoint code - their own.

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Where are the reports submitted?

Entrepreneurs and companies must submit the completed report to the Pension Fund body that registered them as an employer. Thus, the company must report at its location, and the individual entrepreneur must report at its registration.

Also, according to the rules, if an organization has divisions or branches, then they are required to draw up a form and send it separately from the parent companies. Moreover, when filling out the document, they enter the TIN of the parent organization, and the checkpoint code - already assigned directly to them.

Reporting methods

The SZM form can be sent to the pension authority in two forms - paper and electronically.

However, not every business entity can choose how to report to it - it all depends on the number of registered entities:

• Electronically - this is how all companies and entrepreneurs with more than 25 employees must submit. The report must be signed with a digital electronic signature and submitted to the Pension Fund via the Internet. There is a fine for incorrect delivery;
• On paper, either in person or by mail - this can only be submitted if the business entity has an average headcount of 24 people or less.

Method of submitting reports in 2018

In 2021, the following rule applies: if 25 or more “physicists” are included in the SZV-M report for the next month, then the policyholder (organization or individual entrepreneur) is obliged to transmit the reports via the Internet as an electronic document signed with an enhanced qualified electronic signature. If there are less than 25 people in the report, then the submission of a “paper” report is allowed (paragraph 3, paragraph 2, article 8 of the Federal Law of April 1, 1996 No. 27-FZ). At the same time, for electronic and paper SZV-M, the deadlines for submitting SZV-M in 2021 are the same. Information must be submitted no later than the 15th day of the month following the reporting month (regardless of the method of submission).

Deadline for submitting the SZV-M form in 2019

The law sets the deadline for submitting the SZV-M - before the fifteenth day of the month following the month of the report.

In addition, according to the generally accepted rule, if the day of the report falls on a weekend or holiday, then the deadline for transmitting the document is moved forward to the next working day.

In addition, the law does not prohibit sending a report a month before it is completed. However, it is necessary to understand that during the remaining days no employment agreement or contract should be concluded.

Attention! If changes occur, then it will be necessary to send a corrective report, and if this is not done, then fines may be imposed on the business entity for submitting false information. Therefore, it is better to submit the form at the end of the month.

SZV-M deadlines for 2021 are as follows:

When can you avoid fines?

Despite the fact that policyholders have been submitting a report on the SZV-M form for several years now, many disputes over fines due to errors in this form are resolved only in court. And often in favor of policyholders. Here are a few court decisions that will help fight off a fine or significantly reduce its size:

• A technical typo in SZV-M cannot serve as a basis for a fine (Determination of the RF Armed Forces dated September 28, 2018 No. 309-KG18-14482).
• It is impossible to fine a branch for being late with SZV-M (Resolution of the Supreme Court of the Russian Federation dated December 10, 2018 No. 308-KG18-19977).
• An error in the SZV-M (for example, in the designation of the reporting period), corrected after the reporting deadline, but before its discovery by the Pension Fund, is not grounds for a fine (determination of the RF Armed Forces dated November 29, 2018 No. 310-KG18-19510).
• The company in the original SZV-M did not indicate information about 248 employees and only a year later supplemented the missing information. The Pension Fund of the Russian Federation fined the policyholder for this after an inspection, but the court considered the prosecution illegal: in the interim, the fund itself did not discover the error (resolution of the Volga-Vyatka District Court of October 29, 2018 in case No. A82-1008/2018).
• SZV-M was submitted late due to the accountant’s illness ─ the court reduced the fine 11 times, recognizing the accountant’s incapacity for work as a mitigating circumstance (decision of the RF Supreme Court dated July 4, 2018 No. 303-KG18-8663).
• The insured submitted the SZV-M 1 day late for an objective reason (on the last day of submitting the report, the power was turned off) ─ the judges sided with the insured, disagreeing with the fine (resolution of the Volgo-Vyatka District Court of July 17, 2017 No. A28-11249/2016 ).

The reasons why SZV-M does not get from the policyholder to the Pension Fund on time can be different. No one is immune from technical errors, typos, inaccuracies when registering the SZV-M or omissions of information in it. If the pension fund is trying to fine you a substantial amount, and you have mitigating circumstances, you can try to challenge the fine or reduce its size in court.

Sample of filling out the SZV-M form

To fill out the form, you can use special computer programs or online reporting services.

The SZV-M form includes four sections.

Section 1

All information about the subject who sends the form to the authority is recorded here. Here you need to enter the registration number of the company or entrepreneur in the Pension Fund, full name or full name. according to the constituent documents, assigned TIN and KPP codes (the entrepreneur does not have a KPP code).

Section 2

This section is small - here you need to enter the reporting period code and the four-digit year number. Both of these fields are required. The period number is the serial number of the month in the year. Just in case, there is a hint on this issue below on the form.

Section 3

This section contains a column in which you need to determine the type of form.

It can take one of three values:

• ISHD - initial, a report with data is submitted to the Pension Fund for the first time;
• Additional information - supplementary, contains new information that must be added to the previously submitted original form. This status must be used if, for example, some employee’s data from the original report needs to be corrected, or another “forgotten” employee needs to be added. In the latter case, the form sent must contain information only on it alone.
• OTMN - canceling; this status must be assigned if information on a certain employee needs to be removed from the original report. The document includes only rows with those employees that need to be canceled.

Section 4

It includes a four-column table. The first column of the table contains the row number in order. In the second - full name. employee. The third and fourth are the TIN and SNILS codes of this employee.

The filling rules stipulate that if any of these codes are unknown, then the field can be left blank without striking through.

Attention! This table must include all employees with whom the business entity had valid employment agreements in a given month, including those who were hired, fired, were on vacation or took sick leave during this period. Also here you need to record those who entered into a contract, from the price of which the business entity calculated and sent contributions.

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The completed document is signed by the head of the company or the entrepreneur personally, indicating the position of the person and the date of registration. Also, if there is a seal, it is necessary to put its imprint.

Based on the fact that the document does not provide space for information about the submission of the report by a representative, it can only be submitted personally by the manager.

Format for sending

In 2021, Pension Fund Resolution No. 1077p of December 7, 2021 is 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 March 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. It is advisable to analyze the SZV-M for March 2021 using this software before sending it to the fund. Here is the exact link.

Should I submit zero reporting?

Very often, responsible persons have a question: is it necessary to submit a zero form. In fact, the answer to this lies in the very concept of form. It is submitted if the company or entrepreneur has concluded employment agreements.

In this case, the key word is “concluded”, because even if an individual entrepreneur or company does not operate and does not pay wages to employees, but they themselves have employees with valid contracts, they do not cease to be insured persons.

On the other hand, if an entrepreneur has no hired employees at all, and the company has no concluded contracts, including with the director, then they are generally exempt from filing a report.

Attention! Thus, SZV-M cannot be zero at all - either contracts have been concluded and the report is filled out, regardless of payment/non-payment of wages, or there are no contracts and the subject is exempt from completing the report.

Anyone can be held responsible for reporting violations

For violation of filling out and submitting a report regarding length of service, liability is provided in the form of a fine of 500 rubles for each person; more information can be found in Article 17 of the Federal Law of 04/01/1996 No. 27-FZ. It turns out that for a delay in submitting a report by even 1 day, if there are 100 employees, the fine will be 50 thousand rubles (500 × 100).

For giving false testimony, you can also be fined 1 thousand rubles, which is described in detail in Art. 17 Federal Law dated April 1, 1996 No. 27-FZ. For example, if an employer provides a report not in electronic form, but in printed form, then inspectors may additionally fine an individual entrepreneur or organization.

Comments

FAQ

Are reports submitted if the individual entrepreneur has no employees?

The legislation establishes that this form of reporting is submitted only in relation to employees, or people engaged under civil contracts, when contributions must be calculated for payments in respect of them.

Therefore, if an entrepreneur works independently, without involving employees, then he does not need to draw up and submit a SZV-M report, including a zero one. This does not need to be done, even if in the previous month there were employees who terminated their contracts.

In the next period, they do not need to be shown in the report, which means there is no need to submit the report itself. However, in this case, it is recommended to send a letter to the Pension Fund with appropriate explanations.

Attention! An individual entrepreneur does not prepare this type of reporting for himself personally.

Should I submit a report if the company is being liquidated?

The process of liquidating a company takes quite a long period.

Until all employees are fired, a SZV-M report on them must be submitted to the Pension Fund.

In the future, it all depends on who the liquidator is and whether a liquidation commission has been created.

The legislation establishes that the owners of a closed company can, during the liquidation process, involve specialists under civil contracts who will deal with this process.

Since accruals and payments of remuneration will be carried out in relation to them, the SZV-M report will need to be submitted until the very moment when an entry about the closure of the enterprise is made in the register. Information is submitted to the liquidator, as well as to each member of the liquidation commission.

Attention! The founders may not involve third-party specialists, but take over the entire process of closing the legal entity. If they do not pay themselves remuneration during liquidation, which is subject to insurance premiums, then SZV-M does not need to be handed over.

Should I rent it out to new organizations if there is no bank account and no director?

The Pension Fund of the Russian Federation has issued letters on this issue with explanations, according to which if the only founder is a director and he does not pay himself remuneration, the company does not carry out activities, and the bank account has not yet been opened, then there is no need to submit a SZV-M report.

Disputes about the zero form and the position of the Pension Fund of Russia

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

Penalty for failure to submit reports

The law establishes that the completed report must be sent to the regulatory authority within a strictly specified time frame. If it is violated, a fine will be imposed on the subject for late submission of the SZV-M.

Currently it is 500 rubles. for each employee who needed to be included in the report. Since the amount of the penalty is calculated based on the number of employees in the month for which the report was not sent, for large firms with large staff, it can be quite significant.

A similar amount of fine is determined for business entities that submitted a form with incomplete or incorrect information. The amount of punishment in this case will be determined based on the number of people for whom information was not submitted or distorted.

Attention! Another type of penalty is for those who file the report incorrectly. Thus, an entity with more than 25 people must report only electronically. If the form is provided on paper, a penalty of 1000 rubles will be imposed.

Possible fines

For violations of the procedure for generating a report or the deadline for submitting it, a fine of 500 rubles may be imposed on the policyholder. for each insured person (Article 17 of Law No. 27-FZ). Thus, large companies with a large staff can suffer very significant financial losses if violations occur.

The system for imposing fines for errors in SZV-M has changed since October 1, 2018 ─ Instructions on the procedure for maintaining personalized records dated December 21, 2016 No. 766n were corrected by PFR Order No. 385n dated June 14, 2018.

The updated instructions establish conditions under which a fine can be avoided:

1. Errors subject to correction were made in relation to persons included in the SZV-M with the “Initial” type.
2. Errors were discovered and corrected by the policyholder himself or within 5 working days from the date of receipt of the notification from the Pension Fund.

Nuances

When a report is submitted with information about the insured persons marked “ADOP” to a previously sent document, there is no need to re-compile a complete list of company employees. You just need to provide information to correct incorrect entries or enter data on missing people.

In cases where an employee quit in the previous month, and in the next month the amounts due are paid to him, then information about this person is not included in the form in the month the funds were spent, since the employment relationship has ceased to exist.

In March 2021, clarifications from the competent authority regarding the SZV-M form were issued. According to them, at the time of dismissal of a former employee, the HR inspector must be given this document, which contains only data on this person. Information containing the data of other employees must be excluded in order to prevent disclosure.

At the same time, these reports are issued for each month of the employee’s work. For example, when a person worked from April to June 2016, he will receive three reports. It is also advisable to issue a receipt from the employee that he has received all these documents.

It is also possible that a person working in a company will have a last name change, for example, marriage. If this employee does not have time to exchange SNILS for a new one with the correct information this month, then the HR specialist must submit an SZV-M with the old last name.

Starting from April 1, 2021, policyholders (organizations and individual entrepreneurs) must draw up a report in the SZV-M form “Information about insured persons” in relation to all insured persons working for them.

Working citizens mean the persons specified in Article 7 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation” - persons who are subject to compulsory pension insurance. Form SZV-M is submitted to both full-time employees and performers under civil contracts, for which insurance premiums are calculated. This obligation is established in paragraph 2.2 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” (as amended by the Federal Law of December 29, 2015 No. 385-FZ).

The SZV-M form “Information on insured persons” was approved by Resolution of the Pension Fund Board of February 1, 2021 No. 83p. The electronic format of this information about insured persons was approved by order of the Pension Fund Board of August 31, 2021 No. 432r.

Information about employees must be submitted no later than the 10th day of the month following the reporting month. If the last day of the period falls on a weekend and (or) a non-working holiday, then the last day for reporting is considered to be the first working day following it (PFR letter dated April 7, 2021 No. 09-19/4844).

Companies with an average number of employees for 2015 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.

Report on one founding director: to pass or not?

This situation is not that rare. In this case, the organization usually does not conduct activities and, naturally, the owner does not see the need to pay wages to himself.

Enterprises and organizations, as well as individual entrepreneurs (IP), using hired labor and concluding employment contracts with employees, must register as insurers with the relevant territorial bodies of the Pension Fund of Russia (PFR), acting as an insurer (clause 1 of Art. 11 of the Federal Law of December 15, 2001 No. 167-FZ). There are nuances here. Insured organizations that are legal entities undergo automatic registration with the Pension Fund of the Russian Federation within five days from the date of registration of the opening of the enterprise in the federal executive authorities (clause 8 of the Pension Fund of Russia resolution No. 296p dated October 13, 2008). Individual entrepreneurs as employers must register with the Pension Fund independently. Moreover, the application must be submitted no later than 30 days from the date of conclusion of the first employment or civil law contract. After this, registration with the Pension Fund of an individual entrepreneur as an insurer is carried out within five days. (clauses 21, 22 and appendix 7 of the Pension Fund of Russia resolution No. 296p dated October 13, 2008). You should pay attention to the timing. Late registration of the policyholder entails penalties in the amount of five thousand rubles if the delay is less than 90 days, and 10 thousand rubles if this period is exceeded (Clause 1, Article 27 of the Federal Law of December 15, 2001 No. 167-FZ).

After a business entity receives the status of an employer, it has the obligation to submit a SZV-M report, a sample of which is presented in this material. The SZV-M form was approved by the relevant resolution of the Pension Fund Board of February 1, 2016 No. 83p and came into force on April 1, 2016. It contains information about all insured persons who are in an employment relationship with the employer. The SZV-M form can be downloaded at the bottom of the page.

The procedure for filling out information about insured persons

In the report, include all individuals with whom contracts related to the payment of remuneration to individuals were in effect during the past month (in this case, June). We are talking not only about employment contracts, but also about civil law, copyright, licensing, etc.

The data is presented in the form of a table consisting of 4 columns:

• Serial number. The order in which the insured persons are included in the report does not matter. This can be alphabetical, chronological (as contracts are concluded), or even random order.
• FULL NAME. the insured person. We give it in the nominative case. Please indicate your middle name if available.

• Individual insurance number in the pension insurance system. We deposit on the basis of the SNILS certificate.

• TIN of an individual. This detail, unlike the previous ones, is not strictly mandatory and if the employer does not have this information, it may not be entered.

Next, information about the person signing the report is indicated and his personal signature is affixed. For a legal entity, this is the manager or the person performing his duties (in the latter case, indicate the details of the document confirming the authority of the responsible person). An entrepreneur or other individual employer signs the report personally. At the same time, in the line “Name of manager’s position” the status of the individual is indicated - entrepreneur, notary, lawyer, etc.

If the employer uses a seal in his work, then the report is sealed with its imprint.

When a fine cannot be avoided

Let's talk about extraordinary cases when judges supported the Pension Fund of Russia and imposed a fine for SZV-M:

• The company received a protocol from the Pension Fund of the Russian Federation with the following set of information: about errors in SZV-M with their description, about the fund’s refusal to accept incorrect information and about the need to submit corrected statements. At the same time, the fund did not formalize or send the notification. The company submitted the adjustment later than 5 days from the date of receipt of the protocol. She was fined for this. The court equated the protocol to a notification and did not accept the arguments that the Pension Fund of the Russian Federation did not send a notification to the company (Resolution of the Court of Justice of the North-Western District dated April 23, 2020 in case No. A42-9736/2019).
• The company did not manage to submit SZV-M on time due to the fact that the programmer was on vacation, and the SZV-M program was not working on the last day of the deadline. In support, the company provided screenshots and a memo stating that it was impossible to provide information due to technical problems. However, the court did not consider the presented evidence to be objective and did not accept the company’s arguments (Resolution of the Administrative Court of the East Siberian District dated March 26, 2020 in case No. A19-13913/2019).

Let's sum it up

The SZV-M report is a relatively new form of personalized accounting, provided monthly. It is needed to collect operational information about working persons who have the right to assign and index a pension. SZV-M for June 2021 includes information about all insured persons with whom the policyholder has valid contracts with payments subject to pension contributions this month. The determining factor for inclusion in the report is the existence of labor or civil law relations, and not payment under the contract.

Common mistakes when filling out a form