Who needs to report on the SZV-M form and how to compile it in 2022

Who reports on the SZV-M form

All organizations and individual entrepreneurs who have hired employees under employment and civil law contracts. If an individual entrepreneur, lawyer, private detective, notary, arbitration manager does not have employees, then they do not report on this form.

Organizations without hired workers must report, because in any case the organization must have at least a manager. Even if this is the only founder without an employment contract, he is included in the report.

Is there a zero SZV-M?

So, SZV-M is handed over to employees with whom contracts have been concluded involving the payment of remuneration, from which insurance contributions are deducted to the Pension Fund. If there are no employees, then there is no need to rent it out. True, this applies only to individual entrepreneurs, notaries, and lawyers who do not have employees.

Organizations always submit a report, since they have at least one employee - the general director. This is fully true for those companies whose relationship with the director is formalized by an employment contract. He receives a salary based on it, from which insurance premiums are paid.

But what about organizations in which there is only one founder, and he simultaneously works as a director, without concluding an agreement with himself and without paying a salary? Does he need to take the SZV-M zero for himself?

Until March 2022, such organizations were exempt from the obligation to submit monthly reports. The Pension Fund believed that since there was no contract and no salary, then there was no need to submit a report (Letter of the Pension Fund of the Russian Federation dated July 27, 2016 No. LCH-08-19/10581).

Since March 2022, the Pension Fund of the Russian Federation has revised its position and obligated organizations with a single founder-director to pass SZV-M, regardless of whether an employment contract has been concluded with him or not: labor relations not supported by an appropriate contract arise as a result of the employee’s actual admission to work (Letter Ministry of Labor of the Russian Federation dated March 16, 2018 No. 17-4/10/B-1846).

But the report on them is submitted as usual, not zero, since there is only one employee in it. However, in practice, a report with a single founder-director is often called zero. Further in the article, by zero we will mean just such a SZV-M.

You can find out more about how to compile the SZV-M zero in 2022 for the sole founder-director here.

Who to include in the SZV-M report

SZV-M includes information on employees who work:

• under employment contracts;
• working under civil contracts;
• under copyright agreements.

If the contract was terminated in the month for which you are submitting the report, information about such an employee must also be included in the form. The same applies to contracts that began to operate in the reporting month.

For example, in January 2022, two people left the organization, and in the same month three new employees were hired. All five must be listed in the January report.

For inclusion in the report, the fact of the concluded contract is important. This means that if an employee is on maternity leave, leave at his own expense, or with salary retained, he must be included in the report.

There are no zero SZV-M reports.

Letter to the Pension Fund about the absence of employees instead of zero SZV-M

To notify the Fund about the current staffing situation, some individual entrepreneurs send a letter to the Pension Fund of the Russian Federation about the failure to provide SZV-M due to the absence of employees.
This does not apply to organizations, since they are always required to provide the Pension Fund with a personalized report about the employees or the founder, if there are no employees. If an entrepreneur first worked with hired employees, and then they quit, then the individual entrepreneur has the right to send a similar letter to the Pension Fund in order to avoid questions about why he stopped providing information about employees.

How to fill out the SZV-M form

In 2022, the form approved by Resolution of the Pension Fund of April 15, 2022 No. 103p is in force.

Section 1:

• details of the policyholder. Full or abbreviated name in accordance with the constituent documents. Individual entrepreneurs write their last name, first name and patronymic;
• registration number in the Pension Fund of Russia. The number is indicated in the notification from the Pension Fund received upon registration;
• TIN of the organization or entrepreneur;
• Checkpoint. Entrepreneurs leave the field blank.

Section 2:

• reporting period of the calendar year. The serial number of the month is indicated (January - 01, February - 02, March - 03, etc.).

Section 3:

form information type (code). One of the types is indicated:

• “Initial” - if you are submitting a report for this month for the first time.
• “Additional” - if you need to supplement a report previously accepted by the fund. For example, if you forgot to include one of the employees.
• “Cancelling” - if you want to cancel some of the information from the original report.

Section 4 (tabular part):

• No. Numbering is continuous - ascending without gaps or repetitions (1, 2, 3, 4, etc.);
• last name, first name, patronymic (if any) of the insured person. In the nominative case, in full: you cannot abbreviate and write initials;
• SNILS of the employee;
• Taxpayer Identification Number (if any).

Deadline for completion of the SZV-M zero level in 2020

SZV-M zero reports are submitted to the Pension Fund within the following deadlines:

*If the deadline for submitting the SZV-M falls on a weekend or holiday, it is postponed to the first working day (Letter of the Pension Fund of the Russian Federation dated December 28, 2016 No. 08-19/19045). In 2022, the deadlines for passing zero SZV-M in February, March, August and November fall on weekends and therefore are postponed to Mondays.

Automatic completion of a report in the “My Business” service

If you keep records in the “My Business” online accounting system, all salary reports, including SZV-M, will be filled out automatically without your participation when the time comes to report. All you have to do is confirm their sending in the “Reports” section.

To set up automatic reporting of SZV-M, check whether all employee accruals (salaries, bonuses, sick leave) are entered in the “Salaries” section before the scheduled date of automatic reporting. Further:

1. Enable the setting in the “Reports” - “Reporting Settings” section.

2. Activate the slider next to the name of the report for which you want to enable the setting.

3. Select a date for the report to automatically end . To do this, select the desired date of the month following the reporting period from the drop-down list.

The date for SZV-M can be selected from the 1st to the 15th inclusive.

4. The report will be completed automatically on the appointed date at 6:00 Moscow time . You will only need to confirm the sending in the “Reports” - “Sent” section.

5. A notification about the status of the report will be sent to the notifications - the “bell” icon at the top right.

FAQ on passing zero SZV-M

Do I need to take a single zero SZV-M for 2022?

No no need. The report in the SZV-M form is submitted monthly; current legislation does not require combining the 12 months of 2022 into one report.

What should those who did not submit the report do when it was necessary?

If for some reason you did not submit a report to the Pension Fund of Russia, and now you have learned that you need to do this, contact your Pension Fund of Russia branch as soon as possible and submit separate information for each missed month.

What is the penalty for failure to submit a zero SZV-M?

The fine for missing the deadline for submitting the SZV-M is 500 rubles for each person included in the report. But since zero rent is rented only for one person, the fine will be, accordingly, 500 rubles.

If, before reading this article, you have not passed the SZV-M for the sole founder, for example, within six months, then the fine will be 500 rubles. for each month - 3,000 rubles.

In what form and when is the zero SZV-M submitted?

There are no differences either in the form or in the order of submission of the SZV-M report with one employee: it is submitted monthly, no later than the 15th. The SZV-M form was approved by Resolution of the Pension Fund Board of February 1, 2016 No. 83p.

Do I need to take the zero SZV-M in electronic form?

The obligation to submit SZV-M in electronic format is provided only for those policyholders whose number of employees exceeds 24 people. Companies with a single founder can submit SZV-M as convenient for them: on paper or electronically.

What information must be submitted?

It is necessary to submit all information to the Pension Fund of the Russian Federation for the following insured persons: (click to expand)

• Working under an employment contract;
• The only founders who are also directors in this organization;
• Those working under the GPD (who perform work and provide services to the company);
• Performing copyright orders and some other categories of persons who are listed in the Federal Law with number 27 in Article 11.

The SZV-M reporting must indicate all these persons, for each of which the last name, first name, patronymic, SNILS and TIN must be provided. SZV-STAZH indicates the periods of work and the code for calculating the insurance period for each employee.

Should I take SZV-M if there are no accruals?

What to do in another case? For example, there are no employees, you didn’t enter into any contract agreements, you didn’t pay any income to anyone, should you submit the SZV-M form if there are no accruals at all?

And even the founder is not reflected in the charter documents as a director, manages the company as an owner without an employment contract and was not paid anything?

In this case, the question of how to fill out SZV-M if there are no accruals, and whether it needs to be done, is also easy to answer.
Since there are no insured persons, there is no need to submit the relevant information to the Pension Fund. This means that there is no need to fill out the SZV-M monthly reporting form during the period under review. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Fines for violation

Ignorance of the law does not relieve the director and the legal entity as a whole from liability. If you do not know whether you need to submit reports based on personal accounting information, call the hotline and ask a fund specialist, and also ask on what basis the specialist provides this or that answer. You will definitely be given the number of the law, letter or article of the code indicating the presence of one or another obligation of the taxpayer and the employer. Currently, the fine for failure to provide information is 500 rubles for each case and for each employee, therefore, without submitting reports every month, the organization increases the amount of debt to the fund.

Legislative regulation of the issue

Legislative regulation of the issue is carried out by the following legal documents:

• Federal Law No. 167 of December 15, 2001, or rather article seven of this law, which states which persons are insured in pension insurance;
• Federal Law 27 of April 1, 1996, which describes personalized accounting and Article 11 of which lists the persons for whom information is submitted;
• Letter from the Ministry of Labor and Social Protection with number 17-4-10-B-1846 dated March 16, 2022, which indicates the obligation to submit reports and other acts, including the Labor and Tax Codes of the Russian Federation.