New 2022 regulations for electronic document management with the Pension Fund for accounting

For what purposes does the SZV-M report serve?

First of all, let us remind you what goals the Pension Fund of the Russian Federation pursues by requiring organizations to provide a report in the SZVM form.

The legislation of the Russian Federation is constantly undergoing changes. In the area of ​​pension provision, innovations have recently occurred - the indexation of pensions for pensioners who continue to work in various companies has been cancelled. In order to avoid errors in calculating pension accruals for such citizens, they need to be monitored. That is why in 2016 the Board of the Russian Pension Fund issued a resolution obliging all employers to submit a report to this fund in the SZV-M form.

Checking Pension Fund information using CheckXML and CheckPFR programs

Before sending information to the Pension Fund, it is recommended to check it using the CheckXML and CheckPFR programs. These verification programs are used by the Russian Pension Fund to verify the reports of policyholders.

The CheckXML program was developed by the Russian Pension Fund and is built into the verification modules of software products and is updated automatically. Reporting is always checked by this program before being sent to the Pension Fund.

The CheckPFR program was developed by the branch of the Pension Fund of the Russian Federation for the Republic of Bashkortostan and has been used by payers and territorial bodies of the Pension Fund of the Russian Federation to check calculations of accrued and paid insurance premiums and personalized accounting information in electronic form since 2014.

With CheckPFR you can check the following types of documents:

• calculation of accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance and the Federal Compulsory Medical Insurance Fund by payers of insurance premiums making payments and other benefits to individuals - RSV-1 for the periods from 2010–2013;
• calculation of accrued and paid insurance premiums for compulsory pension insurance to the Pension Fund of the Russian Federation, insurance premiums for compulsory medical insurance and territorial compulsory medical insurance funds by payers of insurance premiums who do not make payments and other remuneration to individuals - RSV-2;
• calculation of accrued and paid contributions to the Pension Fund of the Russian Federation, used when monitoring the payment of contributions at the additional tariff for employers using the labor of flight crew members of civil aviation aircraft - RV-3;
• a list of information transmitted by the policyholder to the Pension Fund (ADV-6-2);
• a list of documents on accrued and paid insurance premiums and the insurance experience of the insured persons transferred by the policyholder to the Pension Fund of the Russian Federation (ADV-6-3);
• information on accrued and paid insurance contributions for compulsory pension insurance and the insurance period of the insured person (SZV-6-1);
• register of information on accrued and paid insurance contributions for compulsory pension insurance and the insurance period of insured persons (SZV-6-2);
• information on the amount of payments and other remunerations accrued by payers of insurance premiums - policyholders in favor of an individual (SZV-6-3);
• a list of documents containing information on the amount of payments and other remunerations accrued by payers of insurance premiums - policyholders in favor of an individual, ADV-6-4 (form accompanying a bundle of documents in the form SZV-6-3);
• information on the amount of payments and other remuneration, on accrued and paid insurance contributions for compulsory pension insurance and the insurance period of the insured person (SZV-6-4);
• a list of documents containing information on the amount of payments and other remuneration, on accrued and paid insurance contributions for compulsory pension insurance and the insurance period of the insured person (ADV-6-5);
• information on accrued and paid insurance contributions for compulsory pension insurance and the insurance period of the insured person to establish a labor pension (SPV-1);
• information about the period of work of the insured person to establish a labor pension (SPV-2);
• application for voluntary entry into legal relations for compulsory pension insurance in order to pay additional insurance contributions for the funded part of the labor pension (DSV-1);
• register of insured persons for whom additional insurance contributions have been transferred to the funded part of the labor pension and employer insurance contributions have been paid (DSV-3).

Installing CheckPFR

The current version of the verification program can be downloaded from the website of the Russian Pension Fund. To install CheckPFR you need:

• run the installation file setupCheckPfr.msi and click “Next”:

• Read the license agreement and click “Next”:
• using the “Browse” button, select the directory to install the program (or leave the default directory “C:\CheckPfr”) and click “Next”:

• select the program installation type “Standard installation” and click “Next”:

  
  Note!
  The “Portable (Built-in Firebird)” installation type is selected if the program does not work correctly after the initial installation.

• determine the location of the program shortcuts in the Start directory, on the desktop and in the Quick Launch panel (it is recommended to leave the default values) and click Next:

• To start installation, click the “Install” button:

• wait for the installation of program components:

• in the installation completion window, make sure that the “Install Firebird” item is checked (the Firebird program is required for CheckPFR to work correctly) and click “Finish”:

• If necessary, restart the computer.

Who is required to submit a report in the SZV-M form in 2022?

All organizations and individual entrepreneurs that have at least one employee on their staff must report to the Pension Fund. There are also no concessions for such employers when passing the SZV-M.

Thus, answering the question of who is required to submit the SZV-M report in 2022, we can say with confidence that all employers (both organizations and individual entrepreneurs) are required to prepare and send this document to the Pension Fund.

Important ! The report includes all employees who are employed on the basis of civil law and labor contracts. That is, the report indicates not only those currently employed, but also employees on maternity leave, annual leave and long-term sick leave.

Is it possible to submit reports to the pension fund by mail?

Submission of reports to the Pension Fund of Russia

For example, for the reporting period of the 1st quarter of the current year, the deadline for submitting reporting documentation will be May 15. It is very important to submit documents on time, as otherwise the company may be subject to penalties.

After the expiration of the digital signature, the signature becomes invalid.

:

1. Less than 25 people - on paper. The most common option for submitting a report on paper is to appear in person at the Pension Fund to submit it.
2. 25 people or more - the form is submitted electronically (via telecommunications channels).

What is the procedure for preparing the SZV-M report?

The SZV-M report is small and consists of four sections:

1. Information about the policyholder, who is the employer;
2. Information about the reporting period;
3. Information about the type of form to be filled out;
4. Information about insured persons - employees of organizations and individual entrepreneurs.

In the first section, be sure to fill in the employer’s number for identification with the Federal Tax Service, its checkpoint, as well as the name and registration number with the Pension Fund of Russia.

The second section should contain the name of the month for which the report is being compiled.

In the third section, the responsible employee, when submitting the report for the first time, indicates that SZV-M is primary. If the report for the specified period is submitted again, since not all data is indicated in the primary report, then the form type is selected - supplementary. In the case where erroneous data was previously sent, indicate the cancellation form.

Next, fill out the main section, where the following information about all employees should be indicated:

1. Last name and initials of the employee;
2. His SNILS;
3. His Taxpayer Identification Number.

Important ! The employer does not always have information about the employee’s TIN or SNILS, so in this case it is allowed not to fill out the corresponding field, but to put a dash in its place. At the same time, Pension Fund specialists strongly advise attaching an explanatory letter to such a report, which will indicate the reason for the employer’s lack of this information.

Reporting to the Pension Fund on paper by mail

After all, when receiving a registered postal item, the sender is given a receipt indicating the type and category of the postal item, the addressee's surname (name of the legal entity), the name of the postal facility of destination, the number of the postal item (clause 31 of the Rules for the provision of postal services (Approved by the Order of the Ministry of Telecom and Mass Communications Russia dated July 31, 2014 N 234)). And the presence of an inventory of the attachment means, in particular, that postal employees, when accepting a postal item with a declared value, checked the sent attachments (sent items) (see, for example, clause 4.6 of the Procedure for the acceptance and delivery of internal registered postal items (Approved by the Order of the Federal State Unitary Enterprise "Russian Post" dated May 17, 2012 N 114-p)).

Note. A postal item with an inventory of the attachment is a registered postal item with a declared value, accepted in open form with a name listing of the attachment and an indication of the valuation amount determined by the sender.

An example from arbitration practice - Resolution of the Arbitration Court of the Moscow Region dated 03/01/2016 N F05-325/2016 in case N A41-43624/2015, the transfer of which to the Judicial Collegium for Economic Disputes of the RF Armed Forces was refused by Resolution of the RF Armed Forces dated 06/16/2016 N 305-KG16 -5965.

The inventory of the attachment and the postal receipt submitted by the insured meet the requirements of the law on written evidence that can confirm certain circumstances, in this case the circumstance of the insured presenting, within the prescribed period, to the communications authority a postal item with an inventory of the enclosure and sending it to the authority of the Pension Fund of the Russian Federation.

Another example is the Resolution of the Arbitration Court of the Moscow Region dated March 15, 2016 N F05-20221/2015 in case N A41-43625/15, the transfer of which to the Judicial Collegium for Economic Disputes of the Armed Forces of the Russian Federation was refused by the Ruling of the Armed Forces of the Russian Federation dated June 16, 2016 N 305-KG16- 5885.

The Company presented a copy of the postal receipt dated February 14, 2013 with an inventory of the contents in the valuable letter, which also contains information about the recipient of the letter and the documents sent. The courts found this evidence admissible and sufficient to substantiate the stated claims.

But just one inventory of the investment may not be enough. This is exactly what the judges of the AC MO considered when considering case No. A40-180925/2015 (see Resolution of September 12, 2016 No. F05-13321/2016).

Rejecting the applicant’s arguments that he was sent a payment in accordance with the RSV-1 PFR form for the second quarter of 2014 by mail, with reference to the list of attachments bearing an imprint of the post office calendar postmark dated 08/15/2014 N 119607, the court rightfully pointed out: that proof of sending a postal item in accordance with clause 31 of the Rules for the provision of postal services is a receipt. In this regard, this inventory cannot be accepted by the court as proper evidence of the sending of these documents to the pension fund. The applicant did not provide a receipt.

At the same time, there are cases in practice where the insurance premium payer was saved from penalties by the presence of an inventory of the investment. This is, for example, Resolution of the Arbitration Court of the Moscow Region dated 03/02/2016 N F05-292/2016 in case N A41-43593/2015, the transfer of which to the Judicial Collegium for Economic Disputes of the Armed Forces of the Russian Federation was refused by Resolution of the Armed Forces of the Russian Federation dated June 16, 2016 N 305-КГ16 -5896. The court recognized as sufficient evidence of the timely sending of the RSV-1 PFR reporting form to the pension fund the list of attachments in a valuable letter with the stamp of the Federal State Unitary Enterprise "Russian Post" dated August 14, 2012, which contains:

• information about the recipient of the shipment (pension fund), sender (company), documents that were sent to the recipient (form RSV-1 PFR and individual personalized accounting information for three quarters of 2012);
• imprint of the stamp of the Federal State Unitary Enterprise "Russian Post";
• postal worker's signature.

Another exactly the same example is the Resolution of the Arbitration Court of the Moscow Region dated 02/19/2016 N F05-484/2016 in case N A41-43591/15, the transfer of which to the Judicial Collegium for Economic Disputes of the RF Armed Forces was refused by the RF Armed Forces Resolution dated 06/16/2016 N 305 -KG16-5843.

* * *

Reporting (calculation according to the RSV-1 PFR form) to the territorial body of the PFR can be submitted on paper by mail by an enterprise (IP) with an average number of individuals in whose favor it makes payments and other remuneration, no more than 25 people. A postal receipt, as well as an inventory of the attachment, serves as documentary evidence of this fact. But an inventory of the investment alone may not be enough.

November 2016

Insurance premiums, Optimization of insurance premiums

What are the deadlines for submitting the SZV-M report?

The SZV-M report must be submitted by employers on a monthly basis. Like any other reporting, SZV-M has its deadline for submission - the 15th day of the month following the reporting month. Thus, in 2022, the Pension Fund of Russia requires submitting a report in the SZV-M form no later than the dates indicated in the following table.

What is SZV-M?

Form SZV-M is a monthly report submitted to the Pension Fund by employers - this is provided for in clause 2.2 of Art. 11 of the Law “On individual (personalized) accounting in the compulsory pension insurance system” dated 04/01/1996 No. 27-FZ. This report contains the following information about employees who worked for the employer in the reporting month:

• FULL NAME.;
• SNILS;
• TIN.

Starting from the report for May 2022, a new form SZV-M is in effect (approved by Resolution of the Board of the Pension Fund of the Russian Federation dated April 15, 2021 No. 103p). You can download it and read more about the changes here.

You can read about filling out the SZV-M report and see a sample of it here.

We also recommend downloading our checklist for filling out the SZV-M.

Is it possible to submit SZV-M by mail?

To submit reports to the Russian Pension Fund, you can use several options:

1. Visit your local Pension Fund branch in person;
2. Send documents to the territorial Pension Fund service by mail;
3. Use the services of companies providing electronic services.

Sending a SZV-M report to the Pension Fund is no exception and allows all of the above methods. However, it should be remembered that not everyone has the right to submit reports to the Pension Fund on paper. Only those organizations and individual entrepreneurs whose subordination includes no more than 25 people can do this.

Important ! Companies with 25 or more employees must provide reporting only in electronic form.

Thus, answering the question whether it is possible to submit the SZV-M report by mail, we note that those individuals and legal entities whose subordination is no more than 25 employees can use the services of the Russian Post when submitting this report, since they have the opportunity to independently choose the delivery method depending on what is convenient for them. For those who manage 25 or more employees, there is no opportunity to submit the SZV-M on paper; therefore, for them, sending this document by mail can be done, but is far from desirable, since it can lead to unpleasant consequences, such as impositions on organizing a fine.

For those employers who do not want to waste time traveling and still decide to send a report to the Pension Fund of Russia in the specified form through the post office, pension service employees advise sending it by registered mail, to which a list of attachments is attached. It must include the name of the addressee and his location, as well as information about the sender and the documents being sent. This inventory must be compiled in two copies: the first copy is placed in the envelope, and the second remains in the hands of the sender.

When do you need to take the SZV-M?

The deadline for submitting the SZV-M is the same for submitting the report both on paper and in electronic form: before the 15th day of each month following the end of the reporting month.

It is possible to postpone the deadline for submitting the report if it falls on weekends or holidays (letter of the Pension Fund of the Russian Federation dated 04/07/2016 No. 09-19/4844).

If the deadline for submitting the form is violated, employers will be subject to a fine of 500 rubles. for each employee whose information was submitted late (Article 17 of Law No. 27-FZ). In addition, officials will be subject to administrative liability in the form of a fine of 300 to 500 rubles. (Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation). An administrative fine does not apply to individual entrepreneurs.

To find out whether there are sanctions for failure to submit a report, read the article “What is the penalty for failure to submit a SZV-M report?”

What is the responsibility for submitting the SZV-M report in paper form?

In the case when SZV-M is sent by mail to organizations or individual entrepreneurs with 24 or fewer employees, liability is provided only if this document is sent untimely; in another situation there will be no fine, since this is the legal right of such an employer.

However, there are many situations when an organization with more than 25 employees still does not have the opportunity to “drop” it into its territorial service of the SZV-M Pension Fund in electronic form and sends it in paper form by mail. In this situation, a company or entrepreneur may be fined one thousand rubles.

SZV-M on paper: can it be submitted, where to send it, in what time frame

Since SZV-M is one of the youngest types of pension reporting, the main method of filing it is electronic. But in some cases, a more traditional paper version is also possible.

General information

After all, if for some reason the policyholder is not satisfied with submitting an electronic version of the SZV-M, then he can do this in paper form, but only if the company or company has less than 25 employees. In this case, there are several options for submitting a report:

• Bring it in and hand it in in person (this is done most often).
• Send by post.

How to send by mail

Before sending the report by mail, you must make sure that the number of employees in SZV-M at the time of sending will not exceed 25 people. Otherwise, the company may be fined 200 rubles due to violation of the rules for sending reports. If the required figure is met, then the form can be sent, and for this:

• It is advisable to send by a valuable letter with an inventory.
• The inventory can be drawn up in a ready-made form or freely.
• The recipient's details are indicated.
• Sender details.
• Name of attachment (SZV-M).
• Number of documents (in this case – one).
• Conditional assessment.
• Confirm the inventory with a stamp from the postal department with the date of dispatch.

Where to send

In this case, you should separate:

• Reporting on the amount of insurance premiums, which is submitted to the tax office.
• Personalized pension accounting (SZV-M). This monthly form is required by the Pension Fund, where it should be sent.

Delivery forms

There are two forms for submitting SZV-M:

They are absolutely identical when filled out and have equal rights in essence, and differ only in the information carrier.

SZV-M on paper

In order to report in paper form you need to:

1. Print out the required form, which can be easily found on the Internet upon request.
2. Fill it in with blue or black ink.
3. Send to “your” PF branch by mail or bring it in person.

The filling out procedure is the same for both paper and electronic versions and includes four sections of the document:

Deadlines for sending the report in 2017:

• January – February 15th.
• For February - March 15th.
• For March – April 17th.
• For April – May 15th.
• For May – June 15th.
• For June – July 17th.
• For July - August 15.
• For August – September 15.
• For September – October 16th.
• For October – November 15th.
• And for November - December 15th.

Electronic

Such reporting is provided for:

• Budgetary organizations.
• Large (more than 25 employees) companies.
• Firms with a staff of 24 people or less, at their request.

The deadlines for submission are similar to those for paper forms. You can fill out SZV-M:

Report requirements:

• XML extension.
• UTF-8 encoding.
• The file name structure must have a strictly defined form.

How to submit a report:

If the electronic report is not sent, that is, its sending is not confirmed by the appropriate protocol from the Pension Fund, then:

• We need to check once again whether the report is filled out correctly and the SZV-M form file is generated.
• If everything is done correctly, then there is no need to resend.
• And you need to contact the Pension Fund for clarification. If time permits, then in 1–2 days, as this may be due to technical glitches on the PF website itself.

Do we prepare and submit monthly insurance contributions to the Pension Fund? What this video will help us with:

Source: https://uriston.com/kommercheskoe-pravo/buhgalteriya/otchetnost/szv/na-bumazhnom-ili-elektronnom-nositele.html

Instructions for filling out the SZV-STAZH report

The report should reflect the periods of work of your employees with whom you entered into contracts in the past year:

• Employment contracts.
• Civil contracts.
• Copyright contracts.

If you did not have an employment relationship with employees during the reporting period, then the “zero” format of the SZV-STAZH report does not need to be submitted, i.e., if there is no work experience, the reporting is not submitted. There is simply no need for it, since it will not pass the control procedure anyway. The report must have at least one record.

If the employment relationship was nevertheless formalized, but there were no payments for it, then a report must be submitted. The absence of payments under contracts does not relieve you of the obligation to submit reports on the length of service of employees.

For the above reason, when a company is liquidated, SZV-STAZH is submitted within a month after the date of approval of the interim balance sheet; the “zero” format is also not submitted.

The document SZV-STAZH was approved by Resolution of the Board of the PRF No. 3-p dated January 11, 2017. The general rules for filling it out are the same as for generating other documents. The form can be filled out either by hand, using the format indicated below, or using a computer.

SZV-STAZH in Excel format

When filling out the SZV-STAZH by hand, do not forget to follow the mandatory filling procedure:

• Data must be entered in dark ink; red or green cannot be used.
• If you make a mistake, you will have to fill out the sheet again.
• It is prohibited to make corrections to the form or use a proofreader.
• When entering data into the form, use only capital letters
  .

Below is a sample of filling out this form:

Download a completed sample form SZV-STAZH

How to fill out the EFA-1 form

Important! Simultaneously with the SZV-STAZH report, we submit the EDV-1 inventory, which summarizes all the data in the main document. EDV-1

EDV-1

Let's look at the procedure for filling out the form:

• The upper fields of the inventory are similar to SZV-STAZH - registration data is entered. numbers, name of the Policyholder.
• The inventory can have three options. We put the corresponding value in the required box:

1. Original.
2. Corrective.
3. Canceling.

• Section 1 is filled out in the same order as we entered data in Section 1 of the main report.
• Section 2 has some peculiarity. It has two fields. In the first one we put O, and in the field indicating the year we write down the period for which we are submitting the report. In our case - 2022.
• In section 3 we indicate the number of employees for whom information is submitted in the SZV-STAZH form.
• Data is entered into section 4 only if SZV - ISH or CORR reports are submitted, marked - SPECIAL.
• Section 5 is intended for employees entitled to early retirement benefits.

Information about the insured persons: form sv-m

Attention

For your information, from personal practice: “I am an accountant at a budgetary educational institution. I submit a similar report every month. Several times I encountered problems in terms of errors. That is, there are people in the lyceum who have been on sick leave for more than a month, and therefore did not receive wages in the reporting month.

I kept forgetting to show them in the report. When the moment came for submitting the IS and DAM, errors began to appear. The period during which the illness occurred is indicated in quarterly reporting, but there are no insurance premiums. But in fact, the person is registered in the organization. To correct such a situation, it was necessary to submit a supplementary SZV-M, and this ultimately resulted in penalties and dissatisfaction on the part of management.” Another, not very common incident, a person was laid off on September 1st. In the IS, the date of dismissal is shown as 09/01/2016.

When was SZV-STAZH handed over in 2018?

During 2022, the SZV-STAZH form was submitted in the following cases:

• For dismissed employees, as we wrote about above, other employees were not included in this calculation.
• Your employee has retired due to age.

The form had to be submitted to the Pension Fund within three days from the date of receipt of the application from the employee (written in any form) about retirement. For example, an employee notified you about this on August 28 - by the end of August you were required to submit a SZV-STAGE for him.

Important! If during 2022 you submitted reports for employees retiring with the type of information “appointment of pension”, then at the end of the year you need to duplicate this data, but in the usual form SZV-STAZH with the type “initial”

Information must be submitted both for a working pensioner and for a dismissed one.

In 2022, all of the above cases will also serve as a reason to submit the SZV-STAGE form ahead of schedule. You will need to do the same when reorganizing a company in the form of a merger, submitting the SZV-STAZH report without waiting for the end of the calendar year.

Important! The report must be submitted to the Pension Fund within one month after the date of approval of the transfer deed, but no later than the day when documents are submitted to the tax office for registration of the new company