SZV-M for April 2021: sample filling, deadlines, fine

Who should submit the form

All policyholders must report under SZV-M Insurers are organizations and entrepreneurs who engage workers under employment contracts civil contracts with individuals , the remuneration for which is subject to insurance premiums . Persons who have worked for a short time, as well as those to whom no accruals were made during the reporting period, are also included in the form.

It happens that the organization has no employees and no GPC agreements have been concluded with any of the individuals. Is it necessary to report in this case using the SZV-M form? It must be taken into account that a legal entity cannot exist without a director , who is also an employee. Therefore, all organizations submit the form in question.

It is also necessary to report if the functions of a director are performed by a single founder, with whom an agreement has not been concluded. But only on the condition that the organization operates and the manager receives a salary.

The only situation when an organization may not submit an SZV-M is if it does not carry out activities, does not have employees, an agreement has not been concluded with the director, and he does not receive wages (PFR letter dated July 27, 2021 No. LCH-08-19 /10581).

The following types of business entities, if they do not have employees, do not submit the SZV-M form:

• individual entrepreneurs;
• arbitration managers;
• notaries and lawyers in private practice;
• peasant farms.

Procedure for filling out the report

The preparation of the report begins with entering information about the employer:

Similar information is entered into the SZV-M report, which is familiar to employers, so there should not be any difficulties when filling out this data in the SZV-TD form. Let us remind you where to get the data to fill out:

• Registration number in the Pension Fund of Russia

This is a 12-digit digital code that is assigned to each legal entity or individual entrepreneur upon registration with the Pension Fund and must be present on all reports sent to this fund. You can check whether it is filled out correctly, for example, on the Federal Tax Service website. To do this, download an extract from the register of legal entities/individual entrepreneurs and in the section “Information about the policyholder in the Pension Fund” you will find the registration number of the company in the Pension Fund of the Russian Federation.

• Name of organization/Individual entrepreneur

For a legal entity, it is taken from the constituent documents. If an entrepreneur reports, then the abbreviation “IP” is indicated before the full name.

• TIN and checkpoint

Take information about the Taxpayer Identification Number (TIN) and checkpoint from the certificate received from the Federal Tax Service. For a legal entity, a 10-digit TIN and a 9-digit checkpoint are used. For individual entrepreneurs, the identification number will be 12-digit, and the checkpoint will not apply.

• Reporting period

This column contains the reporting period code (month number in order from the beginning of the year) and the reporting year:

• Information about employees and their work activities.

The information is reflected in tabular form. In total, you need to fill out 13 columns:

• Serial number (column 1)

The order in which employees are included in the report does not matter. This can be alphabetical, chronological (according to the chronology established by the employer) or any other order.

• Last name First name Patronymic (columns 2-4)

We give it in the nominative case. Please indicate your middle name if available. The entry is made on the basis of a passport or other identification document: military ID, driver's license, foreign passport, etc. (clause 2.1 of the Instructions for filling out work books, approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69).

• SNILS (column 5)

We fill in on the basis of data on the individual insurance number in the pension insurance system.

• Date (day, month, year) of admission, transfer, suspension, dismissal (column 6)

The format DD.MM.YYYY indicates the date of the personnel event: hiring, transfer, suspension, dismissal, etc.

• Type of event (reception, transfer, suspension, dismissal) (column 7)

To fill out this column you must use special codes:

In column 7 of the tabular part of SZV-TD you need to enter the code from this table. A text transcript of the personnel event is not required.

• Position, specialty, profession, qualification (column

Profession and/or specialty should be indicated on the basis of documents on education, qualifications or the presence of special knowledge (when applying for a job that requires special knowledge or special training) or other properly executed documents - a diploma of secondary vocational education, a bachelor's diploma, a specialist's diploma, etc. d. (clause “b” of clause 9 of the Rules, approved by Decree of the Government of the Russian Federation dated April 16, 2003 No. 225).

Documents confirming qualifications are (Clause 10, Article 60 of Federal Law No. 273-FZ): a certificate of advanced training or a diploma of professional training; certificate of profession of a worker, position of an employee.

• Structural unit (column 9)

Indicate the structural unit in which the employee works - in the same wording as indicated in your staffing table. The staffing table is a regulatory document of the enterprise that formalizes the structure, staffing and number of the organization, indicating the amount of wages depending on the position held.

If, due to a small staff, you do not have a staffing table (for example, the company has only a director and an accountant), you will not have the name of the structural unit. In this case, how to fill out column 9 - leave it blank or put a dash in it - is not yet clear. Let's wait for the officially approved rules for filling out the SZV-TD form.

• Article, paragraph of the Federal Law, reasons for dismissal (column 10)

In column 10, indicate the norm of labor legislation on the basis of which the personnel action was carried out.

• Grounds for entering information about labor activity (columns 11–13)

In columns 11-13, indicate the name, date and number of the document on the basis of which the personnel changes occurred. For example, details of the dismissal order.

Who is not included in SZV-M

Policyholders who are required to submit the form include all insured persons .

But there are categories of workers for whom employers do not pay insurance premiums , since compulsory pension insurance does not apply to them. Such persons are not considered insured and are not included in the SZV-M . In particular, these are:

• military personnel, employees of the Ministry of Internal Affairs and the FSB (with the exception of civilian employees);
• foreign persons and stateless persons temporarily staying in the Russian Federation, as well as working remotely.

Who must submit SZV-M reports in 2018?

In 2021, all employers must submit monthly SZV-M reports to the Pension Fund:

• organizations and their separate divisions;
• Individual entrepreneurs, as well as lawyers, private detectives and notaries.

The report should include data on all employees performing work on the basis of employment or civil law contracts.

IMPORTANT

It does not matter whether the organization conducted actual activities in 2021 or not, whether there were payments to employees in the reporting month or not. If there are employees, reports must be submitted.

However, individual entrepreneurs, lawyers, private detectives and notaries who do not have hired employees do not rent out SZV-M. Because they are not considered employers.

Submission deadlines

The reporting period for the SZV-M form is month . The deadline for submission is the 15th day of the month following the reporting month . As a general rule, if this date falls on a weekend, then the last day of the deadline is transferred to the next working day. The deadlines for submitting the form in 2021 are presented in the following table.

Table 1. Deadlines for submitting the SZV-M form in 2021

Is it possible to submit the form in advance, that is, before the end of the month? Legislative norms do not prohibit such a delivery procedure. But this can only be done if you are confident that no new employees will appear in the organization before the end of the month. Otherwise, it will turn out that incomplete information .

Violation of deadlines: responsibility

What will be the penalty for violating the deadlines for the delivery of SZV-M in 2021? Are there any penalties for failure to submit monthly reports by the 15th day following the reporting month? Yes, there is responsibility. For failure to submit within the prescribed period or submission of incomplete and (or) unreliable information as part of the SZV-M report, financial sanctions in the amount of 500 rubles are applied to such policyholder in the amount of 500 rubles in relation to each insured person (Article 17 of the Federal Law of 01.04.1996 No. 27-FZ).

Accordingly, if you are late in submitting the SZV-M, for example, for February 2021 by at least one day, and the report includes 85 people, then the fine for lateness will be 42,500 rubles (85 × 500).

There is also a fine for violating the procedure for submitting information - 1000 rubles (Article 17 of the Federal Law of April 1, 1996 No. 27-FZ). That is, if in 2021 you violate the method of submitting SZV-M and submit, for example, a paper report instead of an electronic file, then inspectors from the Pension Fund of the Russian Federation may additionally fine the organization or individual entrepreneur.

Where to submit the form

The form is submitted to the territorial body of the Pension Fund with which the policyholder is registered.

If the organization has separate divisions that have current accounts and make payments to individuals, they must submit SZV-M independently. In this case, the form indicates the TIN of the parent organization and the checkpoint of the separate division.

Submission form - on paper or electronically. If an organization submits a SZV-M in relation to 25 or more insured persons , then it must send it in electronic form via TKS. All other policyholders can choose their own form of filing.

Punishment for SZV-TD

Starting from 2021, legislators plan to provide for administrative liability in the form of a warning for officials who once violated the deadlines for submitting SZV-TD in a calendar year or reflected distorted/incomplete information in it.

If an employer commits a violation twice in a calendar year: he is late with the report, does not submit it at all, or provides false information in it, he will be fined. New edition of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation provides for penalties for such cases of up to 50,000 rubles. for companies and up to 5,000 rubles. for individual entrepreneurs.

If the employee is unable to get a new job on time due to inaccurate data presented in the SZV-TD, the previous employer will have to compensate the employee for the earnings lost in connection with this.

Instructions for filling out SZV-M

The form is quite simple, filling it out usually does not cause any difficulties. It consists of only four sections, you need to fill out each of them.

Section 1

This section is for general information. Here are the details of the organization or individual entrepreneur:

• registration number with the Pension Fund, which was received upon registration (you can find out on the website of the tax service or by contacting the Pension Fund or the Federal Tax Service);
• short name of the company or full name of the individual entrepreneur;
• TIN;
• Checkpoint (filled out only by organizations).

Filling out section 1 of the SZV-M form

Section 2

This section specifies the period for which the form is being submitted. The reporting month is indicated as a two-digit number ( 12 for December), the calendar year must consist of four characters - 2020 .

Section 2

Section 3

Section 3 specifies the form type. This is code that can take the following values:

• " Ishd " - initial. Indicated upon initial delivery.
• “ additional ” - complementary. Applicable when submitting the corrective form. For example, when erroneous data regarding individuals was submitted on the primary form.
• “ cancel ” - canceling. This code provides information about persons who need to be excluded from the original form. Applies if the original SZV-M includes data about a dismissed employee.

Section 3

Section 4

The fourth section contains information about the insured persons. The data is presented in the form of a table of 4 columns, which reflects:

• serial number;
• surname, name and patronymic of the insured person (patronymic if available);
• individual personal account insurance number (SNILS);
• Taxpayer Identification Number (if any).

It follows from the form that the middle name of the insured person, if it does not exist, as well as the Taxpayer Identification Number (TIN) are not required to be filled out.

Important! The absence of a TIN will not be considered an error. But an incorrect identification number is considered false information.

At the end of the report, the signature of the head of the organization or entrepreneur, date and seal (if any) are affixed.

Section 4

What consequences may there be when clarifying SZV-M?

As we have already said, for untimely submission of the original (primary) SZV-M, liability is established in the form of a fine: 500 rubles for each employee about whom information was not provided. The same fine is provided for the provision of incomplete and (or) false information (Article 17 of the Federal Law of April 1, 1996 No. 27-FZ).

Note that some territorial divisions of the Pension Fund of the Russian Federation believe that policyholders who supplement or cancel SZV-M are required to submit no later than the established deadline for submitting reports for the reporting period. If you submit reports later, there will be a fine: 500 rubles for each “physicist” for whom the information was unreliable. This is reported, in particular, by the OPFR for the Tver region on the PFR website.

Let's return to our example, when the accountant submitted a supplementary form on March 20, 2018, that is, after the deadline for submitting information for February 2021 (after March 15, 2021). According to the logic of representatives of the Pension Fund of Russia, the policyholder in this case should be fined 500 rubles. But why? After all, the accountant independently discovered the error and took measures to correct it. The territorial body of the Pension Fund of Russia did not reveal any errors or inaccuracies. Why, then, should the policyholder be held accountable for such actions? There is no official explanation from the Pension Fund on this matter. However, in our opinion, in order to avoid disputes with the territorial bodies of the Pension Fund of the Russian Federation, it makes sense to submit clarifying or canceling SZV-M reports better before the deadline for submitting reports for the current month. That is, for example, it is better to clarify the February 2018 SZV-M report no later than March 15, 2021.

Errors in SZV-M and methods for correcting them

In the following table we have collected possible errors when filling out the form.

Table 2. Errors in the SZV-M form

Svm for December 2021 due date

Before filling out the SZV-M report for July 2021, you need to check the program settings: go to “Settings”, then to “Enterprise” and then to “Organizations”. Here the user checks information about the company, incl. name, tax identification number, checkpoint, registration number in the Pension Fund. You also need to check information about employees - full name, SNILS, INN.

After this, you can start filling out the SZV-M report for July:

• in the “Reporting, references” section, select the “1C-Reporting” tab;
• set the reporting period to July;
• fill out the tabular part of the document regarding employees;
• check the information, record and save the document.

The document can then be downloaded or printed for sending to the Pension Fund. In addition, it can be immediately sent to the Pension Fund from the program, for which the 1C-Reporting service must be connected.

You can connect 1C-Reporting for free under the ITS.Prof agreement. Our specialists will tell you in detail about the benefits of the service, and will also connect it to your 1C:Enterprise program.

When can you avoid a fine for SZV-M?

Despite the fact that SZV-M has been submitted for several years, many disputes regarding fines due to errors in this form have to be resolved only in court. And often the courts support the policyholders. Here are a few court decisions that will help you avoid a fine or significantly reduce its size:

• The court reduced the fine by 10 times for being late in submitting the SZV-M, taking into account mitigating circumstances: the violation was committed for the first time, the period of delay was insignificant (4 days), there was no intent and no negative consequences for the budget (Resolution of the Central District Court of 06/02/2020 in the case No. A83-10587/2019).
• A grammatical error in SZV-M is not punishable by a fine (Resolution of the Administrative Court of the East Siberian District dated May 26, 2020 in case No. A78-11257/2019).
• There will be no fine if the fund misses the deadline for collecting sanctions, which must be calculated from the date established for submitting information about the accounting (Resolution of the Ural District Administrative District dated June 10, 2020 in case No. A34-14254/2019).
• An error in information about an employee, corrected within 5 days after receiving a notification from the Pension Fund of Russia, is not grounds for a fine (Resolution of the Administrative Court of the West Siberian District dated 03.03.2020 in case No. A75-9576/2019).
• Technical failure of the software (Determination of the RF Armed Forces dated 08.08.2019 No. 309-ES19-12439).
• A technical typo in SZV-M is not grounds 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 of December 10, 2018 No. 308-KG18-19977).
• An error in the SZV-M, corrected after the reporting deadline, but before its discovery by the Pension Fund of Russia, cannot be the basis for a fine (Determination of the RF Armed Forces dated November 29, 2018 No. 310-KG18-19510).
• The organization in the original SZV-M did not indicate information about 248 employees and only a year later supplemented the information that was missing. The Pension Fund of the Russian Federation fined her for this after an inspection, but the judges considered the prosecution to be unlawful, since the fund itself did not discover the error during the past period (Resolution of the Volga-Vyatka District Administrative District dated October 29, 2018 in case No. A82-1008/2018).
• The SZV-M was submitted late due to the accountant’s illness ─ the court reduced the fine by 11 times, recognizing the accountant’s disability as a mitigating circumstance (Determination of the RF Armed Forces dated July 4, 2018 No. 303-KG18-8663).
• The employer submitted the SZV-M a day late for a good reason (on the last day of submitting the report, the lights were turned off) ─ the judges sided with the employer, disagreeing with the imposition of a fine (Resolution of the Volga-Vyatka District Administrative Court dated July 17, 2017 No. A28-11249/2016) .

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).

To whom is SZV-M rented?

Individual (personalized) information in the SZV-M form is submitted for all insured persons with whom in the reporting month the following were concluded, continue to be valid or terminated:

• employment contracts;
• civil law contracts (CLA) for the performance of work or provision of services;
• copyright contracts and others (the full list is given in clause 2.2 of article 11 of Law No. 27-FZ, clause 4 of the reporting form).

Note! Contractors under the GPA are included in the SZV-M report only if insurance premiums are charged on the remuneration paid under such contracts. This follows from Article 1, Clause 1 of Article 8 and Article 15 of Law No. 27-FZ, letter of the Pension Fund of the Russian Federation dated July 27, 2016 No. LCH-08-19/10581.