From April 2021, monthly reporting to the Pension Fund will be introduced: who, how and why should submit it

Introductory information

The law under comment made changes to several federal laws. In particular, in the Federal Law of 01.04.96 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” (hereinafter referred to as Law No. 27-FZ) and in the Federal Law of 28.12.13 No. 400-FZ “On insurance pensions" (hereinafter referred to as Law No. 400-FZ). Amendments to Law No. 27-FZ established a new type of reporting, the timing and procedure for its submission, as well as the responsibility of policyholders for failure to comply with new requirements. And the changes made to Law No. 400-FZ make it clear why legislators obligated employers to submit monthly reports to the Pension Fund.

Who should submit reports and where?

New reports must be submitted by policyholders (organizations and individual entrepreneurs) in relation to all insured persons working for them. Information must be provided, including for those individuals with whom civil contracts have been concluded, if insurance contributions are paid to the Pension Fund of the Russian Federation from remuneration under such contracts (clause 2.2 of Article 11 of Law No. 27-FZ).

Reporting must be submitted to the division of the Pension Fund at the place of registration of the policyholder (Clause 1, Article 11 of Law No. 27-FZ).

RSV 1 form in 2021

In 2021, nothing has changed in this form, the dominants are the same. However, recently, the Pension Fund of Russia has been paying the greatest attention to pests and additional contributions that need to be paid to the Pension Fund.

Increase in the maximum base for contributions to the Pension Fund

What you should pay attention to is the increase once again in the maximum value of the base:

From the Decree of the Government of the Russian Federation dated November 26, 2015 No. 1265, it follows that in 2021 the maximum base for contributions to the Pension Fund of the Russian Federation will be 796,000 rubles, for contributions to the Social Insurance Fund of the Russian Federation - 718,000 rubles.

Introducing criminal liability for incomplete payment of large amounts of insurance premiums

It is worth paying attention to Bill No. 927133-6, which was adopted in the first reading at the end of February 2021. It is proposed to introduce criminal liability for incomplete payment of large amounts of insurance premiums. There are criteria when non-payment of insurance contributions to the Pension Fund becomes not a violation, but a crime:

• For non-payment of insurance premiums by the insured - individual entrepreneur or organization, criminal liability is introduced (Articles 199.2 - 199.4 of the Criminal Code of the Russian Federation).
• The head of the organization or the chief accountant can be brought to criminal liability if the debt on contributions is more than 6 million rubles. for three years or if the arrears on contributions exceed 2 million rubles. and amounts to more than 10% of the amount of contributions payable.

If it is obvious from the organization’s reporting to the Foundation that it is no longer an offense, but a crime, that has been committed, then after this law is passed, both the manager and the chief accountant will bear criminal liability. Accordingly, the Bill needs to be monitored.

Composition of reporting

The following information must be submitted monthly for each employee:

• individual personal account insurance number (SNILS);
• last name, first name and patronymic (full name);
• taxpayer identification number (TIN) (clause 2.2 of article 11 of Law No. 27-FZ).

Please note that the full name and SNILS of employees are also indicated in subsection 6.1 of section 6 of the RSV-1 calculation (see “New RSV-1 form: features of filling out and submitting the calculation for the first half of 2015”). However, starting from April 2021, this information, as well as the TIN of employees, will need to be reported additionally. The pension fund must develop a form for a new monthly report, as well as a format for submitting reports via the Internet.

We also note that the commented Law No. 385-FZ does not clarify some issues that may arise when drawing up a new report. In particular, is it necessary to submit information for employees who did not receive insurance premiums in the reporting month (for example, if the employee was on long-term leave without pay or on parental leave)? Should “blank” monthly reporting be submitted if the company has only one director (aka the only founder) with whom an employment contract has not been concluded? If remuneration to an employee under a civil contract concluded for a long term is not paid every month, then how often do you need to submit information: only for the month of payment or for each month of the contract? What to do if the employee does not have a TIN? Perhaps answers to these and other questions will appear in the order of filling out the new report and official explanations for it.

Drawing up the calculation of RSV-1 and the new form SZV-M in 1C programs in 2021

Profbukh8 will hold a seminar on reporting to the Pension Fund of the Russian Federation, where the formation of the RSV-1 calculation and the new calculation in the SZV-M form in 1C programs will be considered.

How to fill out RSV 1 in 1C

The RSV-1 form has not changed, but from the 1st quarter of 2021, the rules for filling out Section 4 of this form have changed. The formation of section 4 “Amounts of recalculation of insurance premiums from the beginning of the year” often causes difficulties, since recalculations and adjustments are always problematic issues. It is important to correctly reflect them in the 1C program so that the corrective information of the Pension Fund and section 4 of the RSV-1 form can be generated in accordance with the requirements of the Pension Fund.

We will discuss in detail how to fill out the RSV-1 form for the Pension Fund using examples in 1C programs at an online seminar.

How to generate a report in the Pension Fund of Russia SZV-M in 1C

Please note that a new reporting form SZV-M will soon have to be submitted to the Pension Fund. Form SZV-M is a new form of monthly reporting to the Pension Fund of the Russian Federation, for the first time submitted for reporting for April 2021 by May 10, 2016. At the online seminar we will show you how to fill out the new SZV-M form in 1C programs. You can also read more about the SZV-M form in our article “SZV-M form in 2021.”

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Report submission deadlines

Information on employees must be submitted no later than the 10th day of the month following the reporting month (clause 2.2 of Article 11 of Law No. 27-FZ). The first time it is necessary to report for April 2021 (Article 9 of the commented Law No. 385-FZ). The table below shows the reporting deadlines for the reporting months of 2021.

* If the deadline for submitting reports falls on a non-working day, then this deadline is postponed to the next working day.

Deadline for delivery of RSV-1 2021

To determine the deadline for submitting the report, first check the average number of your employees. For employers who employ on average more than 25 people, only an electronic form for submitting the RSV-1 report is provided. If the average number of employees is less than 25, then the report can be submitted both electronically and on paper.

The deadline for submitting the RSV-1 calculation for 2021 depends on the method of submission:

• if the calculation is submitted on paper - no later than February 15, 2017,
• if the payment is submitted electronically, no later than February 20, 2017.

Please note: these deadlines also apply for submitting zero calculations RSV-1. It is a mistake to think that if you do not have accrued contributions, then they will not be able to fine you for not submitting a report. In this case, the Pension Fund of the Russian Federation may impose a minimum fine on the policyholder, which is 1000 rubles (Part 1 of Article 46 of Law No. 212-FZ of July 24, 2009).

RSV-1 for 2021, as well as the “clarification” for 2021 and earlier periods, continue to be submitted to your territorial branch of the Pension Fund of the Russian Federation. For the annual RSV-1, use the form approved by the Pension Fund of the Russian Federation on January 16, 2014, by resolution No. 2p (as amended on June 4, 2015).

The new calculation form from the Federal Tax Service of the Russian Federation for the report for 2021 is not applied; it should be filled out when reporting on contributions for the first quarter of 2021.

Read also: Sample of filling out RSV-1 for 9 months of 2016

Responsibility for failure to provide information

The fine for failure to submit monthly reports within the prescribed period will be 500 rubles. This amount will have to be paid for each employee about whom information has not been reported (Part 4 of Article 17 of Law No. 27-FZ). Thus, any delay in reporting may result in serious sanctions for the policyholder. So, if the report is submitted at least one day late, and the policyholder employs 50 people, then the fine will be 25,000 rubles (50 people × 500 rubles).

Also, providing incomplete and (or) false information in relation to each employee will be punished with a fine of 500 rubles (Part 4 of Article 17 of Law No. 27-FZ).

Inspectors from the Pension Fund of the Russian Federation will collect new fines in a manner similar to that prescribed in the articles of the Federal Law of July 24, 2009 No. 212-FZ on insurance contributions (Part 4 of Article 17 of Law No. 27-FZ). That is, if the policyholder fails to comply with the requirement to pay a fine, officials will be able to decide to collect the debt from funds in his bank accounts or other property.

Why are monthly reports introduced?

Accountants may have a reasonable question about why the Pension Fund decided to collect personalized information about employees on a monthly basis, given that this information (except for the Taxpayer Identification Number) is submitted as part of the quarterly report RSV-1. To clarify this issue, let us recall the current procedure for calculating the old-age insurance pension.

In general, the insurance pension can be determined using the following conditional formula (Article , Law No. 400-FZ):

Pension amount = PB x C + PV

PB - the sum of all pension points (the law uses the term “individual pension coefficient”); C - the cost of one pension point on the day the pension was assigned; FV - fixed payment.

The value of the pension point is reviewed twice a year. As of February 1, this indicator is indexed to the inflation rate for the past year, and from April 1, it is established by the law on the PFR budget for the next year (clauses 21 and 22 of Article 15 of Law No. 400-FZ). From February 1, 2016, the cost of a pension point will be increased by a factor of 1.04 (clause 1, article 5 of the commented Law No. 385-FZ).

As for the fixed payment to the insurance pension, it also increases annually from February 1 by the consumer price growth index for the past year (clause 6 of Article 16 of Law No. 400-FZ). From February 1, 2021, the indexation coefficient of the fixed payment will be 1.04 (clause 1, article 6 of the commented Law No. 385-FZ). In addition, the government of the Russian Federation has the right to decide on additional indexation of the size of the fixed payment from April 1 (clause 7 of article 16 of Law No. 400-FZ). For more information about the composition of the insurance pension, see “Pension 2015: how much you can earn in old age.”

From February 2021, working pensioners (including those registered under civil law contracts) will receive an insurance pension without taking into account planned indexations of the value of the pension point and a fixed payment to the insurance pension. This is stated in the new Article 26.1 of Law No. 400-FZ. It is the fact that pensioners are working that Pension Fund employees plan to track based on monthly reporting, which policyholders will submit starting in April 2021. At the same time, as follows from the commented law, information will have to be provided for all employees, regardless of their age and whether they have the right to a pension.

Note that the “freezing” of planned indexations does not cancel the possibility for working pensioners of increasing insurance pensions from August 1 based on pension points earned in 2015 (clause 3, part 2, article 18 of Law No. 400-FZ). That is, only indexation is “frozen”, which is carried out by the state and which is not related to how many points the pensioner “earned” over the past year (for more information about pension indexation, see “On the strategy for the long-term development of the pension system of the Russian Federation (Tatiana Bandyuk’s blog)”) .

What is the purpose of the new reporting form?

From February 2021, the calculation of insurance pensions for working (including under civil contracts) pensioners is carried out without taking into account planned indexations of the value of the pension point and a fixed payment to the insurance pension (Article 26.1 of Federal Law No. 400-FZ of December 28, 2013 G.).
Thus, from February 1, 2021, the pension is indexed by 4 percent only for non-working pensioners (Part 1, Article 6, Part 1, Article 7 of Federal Law No. 385-FZ of December 29, 2015). In order to monthly track the fact that a pensioner is working, a new form has been introduced (Information of the Pension Fund of the Russian Federation dated March 24, 2016).

Form SZV-M obliges organizations (individual entrepreneurs) to report monthly information on each insured individual (regardless of his age and whether he has the right to a pension) (Clause 2.2 of Article 11 of Federal Law No. 27-FZ of April 1, 1996 ). This applies to:

• employees of the organization (under an employment contract), including those who did not work all the days in the reporting period (were fired during the month or, conversely, hired) or actually did not work a single day (for example, during the period of suspension of activities) and ( or) did not receive remuneration (for example, due to illness, being on administrative leave, parental leave), as well as the only founders - managers who work on the basis of concluded employment contracts.

There are no official clarifications regarding the only founders who work without an employment contract and (or) payments. However, due to the provisions of labor legislation, even in the absence of an employment contract, the sole owner of the property, who has assumed the functions of the sole management body, is considered to be in labor relations with the organization and, accordingly, belongs to the insured persons for all types of compulsory insurance (letter of the Ministry of Labor of Russia No. 17 -3/OOG-330 dated May 5, 2014, paragraph 2 Explanations, approved by Order of the Ministry of Health and Social Development of Russia No. 428n dated June 8, 2010). Therefore, even for the sole founder - manager (without an employment contract), it is better to submit information in the SZV-M form. A similar opinion is expressed on a number of websites of territorial branches of the Pension Fund of the Russian Federation;

• persons with whom civil law contracts have been concluded , if insurance premiums for compulsory pension insurance are paid from the remuneration under such contracts (regardless of the presence or absence of payments in the reporting period).

However, the legislation on insurance premiums, in particular Federal Law No. 27-FZ of April 1, 1996, does not contain provisions on whether it is necessary to submit information in the SZV-M form if the organization (IP) has no employees (including . under a civil law contract) or all employees (performers) are not insured persons (for example, foreign citizens - highly qualified specialists temporarily staying in Russia or foreign citizens performing work remotely abroad).
Based on the wording contained in clause 2.2 of Art. 11 of Federal Law No. 27-FZ of April 1, 1996, the obligation to submit information in the SZV-M form arises for an organization (individual entrepreneur) only when it has such information, and this is only possible if it has any There are insured persons - employees (including citizens working under civil contracts).

However, another point of view is possible. There is no official clarification on this issue yet. Additionally, we note that, for example, a calculation in the RSV-1 Pension Fund form must be submitted in any case, that is, even if the policyholder does not have insured employees.

The best option

The policyholder can contact the Pension Fund of the Russian Federation or the Ministry of Labor of Russia for clarification of the legislation, namely: is it established that organizations (individual entrepreneurs) are required to submit “zero” (blank) information in the SZV-M form in the absence of insured persons - employees (including workers under civil contracts). This must be done in writing, outlining the problem in detail.

A request to regulatory agencies can be generated using the “My Business” service. Bureau" – "Electronic reporting"/"Write a letter to the state. organ".

What should an accountant tell employees?

There is a high probability that employees will turn to accountants with a request to help them understand the innovations that are associated with the abolition of indexation of insurance pensions. Let's look at some points that make sense to tell employees about.

Legislators provided that from February 2021, the planned indexation of the insurance pension and the fixed payment to it will apply only to those pensioners who, as of September 30, 2015, were not working (did not work on the basis of civil law contracts). The fact that a pensioner is working as of September 30, 2015 will be determined by Pension Fund specialists on the basis of personalized information contained in the RSV-1 calculation for 9 months of 2015.

In case of termination of work in the period from October 1, 2015 to March 31, 2021, the pensioner can notify the Pension Fund of this fact. To do this, you need to submit an application and documents confirming the end of your labor activity (for example, a copy of the work book with a notice of dismissal) to the fund’s division. From the first day of the month following the month in which the pensioner notifies the Pension Fund of the Russian Federation about the termination of work, the fund will begin to pay him an insurance pension, taking into account indexation (clause 3 of Article 7 of the commented Law No. 385-FZ). The form for this application is posted on the Pension Fund website.

Note that a pensioner can confirm the completion of labor or civil law relations in the period from October 1, 2015 to March 31, 2021 no later than May 31, 2021 (clause 2 of article 7 of the commented Law No. 385-FZ). If a pensioner stops working in April 2021 or later, he will no longer have to report this to the Pension Fund, since fund employees will determine all the necessary information based on monthly data provided by policyholders. If it follows from the policyholder’s reporting that the pensioner has retired, then the decision to assign a pension, taking into account indexation, will be made in the month following the month of reporting (Clause 6, Article 26.1 of Law No. 400-FZ), and payment of the pension in the new amount will begin from next month (clause 7, article 26.1 of Law No. 400-FZ). If in the future the pensioner gets a job again, the amount of his insurance pension will not be reduced (Clause 8, Article 26.1 of Law No. 400-FZ).

Will the pensions of individual entrepreneurs be indexed?

The PFR website states that if a pensioner belongs to the category of self-employed people, that is, is an individual entrepreneur, notary, lawyer, etc., then such a pensioner will be considered working if he is registered with the PFR as of December 31, 2015.

Elena Kulakova, an expert at “Kontur.Otchet PF” (on the Online Accounting forum she writes under the nickname KEGa) believes that Pension Fund officials could equate individual entrepreneurs who receive a pension with working pensioners based on the norm of Article 26.1 of Law No. 400-FZ. Paragraph 1 of this article states that indexation is not due to pensioners who carry out not only work, but also “other activities during which they were subject to compulsory pension insurance in accordance with Federal Law dated December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance” In Russian federation". And in paragraph 1 of Article 7 of the commented Law No. 385-FZ it is noted that the fact of carrying out other activities is established on the basis of information about registration as an insurer in the Pension Fund of the Russian Federation.

According to Article 6 of the Federal Law of December 15, 2001 No. 167-FZ, policyholders for compulsory pension insurance are, among other things, individual entrepreneurs. Thus, we can conclude that the planned indexation of insurance pensions is “frozen” for all retired entrepreneurs who will be registered with the Pension Fund as policyholders on December 31, 2015. We also note that although in the message on the Pension Fund website entrepreneurs are mentioned only as self-employed people (along with lawyers, notaries, etc.), this does not mean that the ban on indexation of insurance pensions applies only to individual entrepreneurs who do not have employees. Retired entrepreneurs who are employers are also deprived of such indexation. An individual entrepreneur (with or without employees) does not have to submit monthly information to the Pension Fund.

Note that if an individual entrepreneur is registered with the Pension Fund, but does not conduct business activities and does not receive any income from it, then he still will not be able to count on indexation of the insurance pension. The right to indexation will arise only after the entrepreneur is deregistered with the Pension Fund of Russia (remember that the fund deregisters an individual entrepreneur after he loses this status and a record about this appears in the Unified State Register of Individual Entrepreneurs). At the same time, it is most likely not necessary to submit an application for termination of activities using the form posted on the fund’s website. However, this cannot yet be stated unequivocally.