Instructions: how to report to the Pension Fund about the dismissal of an employee

What reports must be submitted to the Pension Fund upon termination of relations with an employee?

With the introduction of electronic work books, it is important not to miss which reports to submit to the Pension Fund when dismissing an employee in 2022:

• SZV-TD (sample and instructions for filling out from ConsultantPlus);
• SZV-STAZH (sample and instructions for filling out from ConsultantPlus);
• SZV-M (sample and instructions for filling out from ConsultantPlus);
• RSV (sample and instructions for filling out from ConsultantPlus);
• SZV-ISH (sample and instructions for filling out from ConsultantPlus);
• SZV-K (sample and instructions for filling out from ConsultantPlus).

The SZV-ISH form is submitted for reporting periods up to 2016. If, upon termination of the employment relationship, you discovered that information about the insured persons was not submitted until 2022 or was submitted in error, form a SZV-ISH. There are no deadlines, submit it as soon as you discover an error.

The SZV-K form is submitted for the period before December 31, 2001. The procedure and conditions for submission are the same as for SZV-ISH: immediately after an error is discovered, if the information was not provided on time.

For other forms, there is a deadline for submission and there are requirements for completion. The general rule is to provide reliable information. Incorrect data will result in administrative liability.

ConsultantPlus experts analyzed the top 10 questions and answers regarding electronic work books and reports to the Pension Fund of Russia. Use this information for free.

Results

It is the employer's responsibility to hand over copies of the SZV-M to employees upon dismissal. The SZV-M must be transferred to the dismissed employee on the day of dismissal. In this case, it is necessary to obtain written confirmation from him that the report has been received.

Sources: Law “On individual (personalized) registration in the compulsory pension insurance system” dated April 1, 1996 No. 27-FZ

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

RSV

The employee is given Section 3 of this form. Data is submitted to the Pension Fund for the entire period; after the termination of the employment relationship, subsection 3.2 is not filled out for the dismissed employee.

Please note for what period the DAM should be issued upon dismissal of an employee in 2022: for the reporting period in the last quarter of which the date of termination of the contract falls.

Let's summarize the reports in table form:

ConsultantPlus experts analyzed what forms and within what time frame are submitted to the Pension Fund for personalized accounting. Use these instructions for free.

When and in what form should an employee be issued a SZV-M certificate for those dismissed

When dismissing an employee, the copy of the SZV-M should indicate only his last name and his data. Information about other employees cannot be indicated, since it relates to personal data and is not subject to disclosure.

In column 3 you will indicate the “Original” type as usual, and in column 4 - information about the employee.

See an example of filling out SZV-M upon dismissal from ConsultantPlus. Trial access to the legal system is free.

As a rule, filling out a report in various accounting programs allows you to generate SZV-M for dismissed employees for one insured person.

For more information on how a report is generated in 1C, for example, read the article “How to make an SZV-M report in 1C” .

In addition, it is necessary to obtain confirmation from the employee that the report has been received. There are several ways to do this.

1. You can take written confirmation from employees. The approximate content is as follows: “I, Ivan Ivanovich Ivanov, confirm that in accordance with Art. 11 of Law No. 27-FZ dated April 1, 1996, upon termination of the employment contract, I received copies of SZV-M on 15 sheets for the entire period of work.”
2. You can print out all SZV-M for an employee in two copies and upon issuance, ask the employee to sign on the second copy. However, if there are quite a lot of these copies, then this will be quite time-consuming.
3. You can start a journal for issuing copies of SZV-M and take signatures from employees when issuing documents, indicating the reason for issuance. This is probably the easiest and most effective way to get confirmation.

Read more about drawing up an SZV-M certificate for dismissed employees in our article “How to make an extract from SZV-M” .

As for the established deadlines for handing over the document to the employee, they are as follows:

1. Monthly - together with the submission of a report to the Pension Fund.
2. SZV-M upon dismissal - on the day of dismissal of the employee.
   Upon dismissal, is it necessary to hand over to the employee the SZV-M form, which has not yet been sent to the Pension Fund? You will find the answer to this question in ConsultantPlus, receiving free trial full access to the system.
3. When preparing documents for a pension - within 10 days from the date the employee submits a written application.

If an employee was absent on the day of dismissal, we recommend sending him a notice of the need to receive SZV-M in hand. You can also send a request for the employee’s consent to send SZV-M by mail. In this way, it will be possible to prove that all available means have been used to fulfill the obligation to provide information from the SZV-M form to the dismissed employee.

The following materials will introduce you to the nuances of design and presentation of SZV-M:

• “The Supreme Court of the Russian Federation began to cancel fines for clarifications in SZV-M”;
• “Arguments that help significantly reduce the fine for SZV-M”.

How to fill?

Full instructions for filling out the form are contained in Resolution of the Board of the Pension Fund of the Russian Federation dated December 25, 2019 No. 730P. you can do it for free by clicking the link below.

Important! If the company employs 25 people or more, the SZV-TD form is submitted only electronically. In this case, you need to register in the electronic document management system of the Pension Fund of Russia. Employers with fewer employees are allowed to report traditionally on paper.

Next, we will consider a sample of filling out the SZV-TD upon dismissal in 2022. The form consists of two parts: in the upper part information about the employing company and employee data is filled in, in the lower part – information about the personnel event.

Completing the top portion of the report should not be difficult. Here are the general input data for the company and the registered person:

• TIN, KPP, name of the policyholder;
• Full name and SNILS of the employee.

At the bottom of the form, information about the personnel event is detailed:

1. When an employee is dismissed, the entry “TERMINATION” is made in column 3 of the form.
2. Column 4 is filled in if necessary (if the employee worked in the Far North or equivalent regions).
3. The name of the labor function is indicated in accordance with the wording in the staffing table and the employment contract.
4. The labor function code is entered according to the All-Russian Classifier of Occupations.
5. The reason for dismissal is stated without abbreviations in accordance with the wording of the Labor Code of the Russian Federation. In this case, the required paragraph and article of the Labor Code of the Russian Federation must be indicated in full.
6. In the “Grounds” field, the details of the order or other administrative document on dismissal are indicated. In this case, the number sign (№) is not placed.

A sample of filling out the SZV-TD when dismissing an employee can be downloaded for free from the link below.

If the employer mistakenly submitted data to SZV-TD regarding dismissal, the entry can be canceled. For this:

1. We fill out the report again using the SZV-TD form.
2. We indicate all the information in it in full accordance with the original (incorrect) version.
3. In column 11 “Sign of cancellation of entry” we put the sign “X”.

If you do not need a complete cancellation, but only an adjustment of previously entered information, the procedure is as follows:

1. We cancel the registration in accordance with the instructions above.
2. In the next line we indicate the correct information.

What is the SZV-TD form?

The abbreviation SZV-TD stands for “information about the work activity of a registered person.”
The form appeared along with the introduction of electronic work books in the Russian Federation. The point is that the state has obliged employers to promptly report to the Pension Fund about key events in the work activities of employees - such as hiring, transfer to another position or dismissal. The goal of the project is to provide employees with quick access to information about their work activities, as well as to simplify the procedure for hiring and dismissing employees “at a distance.”

Important! SZV-TD is filled out upon dismissal of those employees with whom there was an employment relationship (including part-time workers and remote workers). There is no need to submit information when terminating the GPC agreement.

The main thing about electronic work books in 2021

Electronic labor appeared at the beginning of 2022. The period from January 1 to December 31, 2022 was considered transitional: you could choose an electronic format, or stay with a paper labor document.

Workers who switched to electronic work books in 2022 will subsequently no longer be able to go back to paper ones.

Those who get a job in 2022 for the first time have no choice. Information about the work activities of such employees must initially be recorded electronically.

If workers were unable to submit an application to switch to electronic labor before the end of 2022 for compelling reasons, they can submit it in 2022. The Pension Fund includes long vacations, temporary incapacity for work, and suspension from work as such reasons.

Important.

Regardless of the employee’s decision, HR departments issued electronic duplicates to everyone without exception. But they contain information about experience only from 2022. On 03/07/2021, Federal Law No. 30 came into force, according to which you can add information about your full length of service to your e-book. To do this, you need to contact any branch of the Pension Fund of Russia with a paper book and write an application. After this, you don’t have to worry about the safety of your paper work.

Special reports for some categories

Part-timers

When considering which report is submitted to the Pension Fund when dismissing part-time workers and which is not, we focus on the SZV-TD form. It must be taken for all employees, not just the main ones. That is, you will have to submit information when dismissing both internal and external part-time workers. Moreover, if an internal part-time worker quits, but remains the main employee after that, you will still have to report on the termination of one of his employment contracts.

Foreigners

The employment of foreigners has features that differ depending on their status, reasons for staying in the Russian Federation, etc. But in all cases, when figuring out what reports to send to the Pension Fund when dismissing citizens of other countries, it is important not to forget about the need to notify the employment authority within three days. migration issues. Otherwise, the procedure for dismissal and submission of reports is the same as for Russians.

Pensioners

When dismissing pensioners, the same reports are submitted as when dismissing any other employees. Particular attention should be paid to preparing and sending the SZV-TD and SZV-STAZH forms to the Pension Fund, since the correctness of the calculation of the future pension depends on their correct submission.

Harmful and Beneficial

For persons working in harmful and dangerous working conditions, in the Far North, who have benefits, it is also important to have SZV-STAZH information in order, if necessary, to confirm the preferential length of service.

GPC Contractors

The question of what report needs to be submitted when dismissing an employee working under a GPC agreement is not entirely correct. Strictly speaking, such a person is not an employee. His work record is not kept, and there is no need to submit the SZV-TD. But some contributions for remuneration under contract agreements are paid, so it is necessary to hand over the RSV, SZV-M, SZV-STAZH forms to the employee.

Current changes in the submission of the SZV-TD report

From January 1, 2022, penalties have been introduced for those who submitted a report late or made errors in the document. So far, a decision has been made not to hold the companies accountable. Enforcement measures will affect individual officials responsible for submitting the report. They are subject to a fine of 300 to 70,000 rubles. Punishment is applied for each document containing erroneous information or incorrectly compiled.

The requirement to urgently submit a report when hiring a new employee or dismissing an old one has become permanent. Up-to-date information should be submitted no later than one business day. The period is established from the moment of issuance and signature of the order of hiring or dismissal.

Other personnel changes do not require such urgency. The report on the transfer of employees to another position can be submitted until February 15.

Normative base

Government Decree No. 590 of 04/26/2020 “On the specifics of the procedure and timing for the submission by policyholders to the territorial bodies of the Pension Fund of the Russian Federation of information on the labor activities of registered persons”
Resolution of the Board of the Pension Fund of the Russian Federation No. 83p of 02/01/2016 “On approval of the form “Information about insured persons” »

The volume of reporting submitted by an organization is growing every year, and it is becoming more and more difficult to remember which documents are required, in what order and within what time frame. To help HR officers and accountants figure it out and not get confused about what reports need to be submitted when dismissing an employee in 2022, we have collected all the information in a visual table:

How to fill out the SZV-TD report when working with electronic work books

SZV-TD appeared in connection with the transition to electronic work books. Individual personal accounts opened with the Pension Fund for each person were supplemented with a section “information about work activity.” Accordingly, the Pension Fund receives information from SZV-TD about the work activities of employees (insured persons). The employer is required to fill out a report for each employee with whom an employment contract has been concluded. Part-time workers and remote workers are also considered.

Important.

The employee submitted an application to choose the format of the work book - this is already the basis for filling out the SZV-TD for him and submitting it to the Pension Fund.

The procedure for filling out the SZV-TD form is specified in Resolution of the Board of the Pension Fund of Russia dated December 25, 2019 No. 730p. Here's how to fill out the reporting form.

Requirements for filling.

If you are handing in a paper SZV-TD, fill it out with a pen of any color except red and green, in block letters. A prerequisite for both paper and electronic forms is the absence of abbreviations and corrections.

The document must be certified by the signature of the manager (authorized representative) and the seal of the company. The individual entrepreneur puts his personal signature.

Section "Information about the policyholder".

The employer must enter his details in this section.

1. Registration number in the Pension Fund of Russia. Indicate the number that was assigned to you when registering as an insurer with the Pension Fund. The number consists of 12 digits in the format ХХХ-ХХХ-ХХХХХХ.
2. Name. Indicate the name of the company as it is written in the constituent documents. Notaries, lawyers, individual entrepreneurs and heads of farms must enter the full name identical to the passport data.
3. TIN. Enter your ten or 12 digit taxpayer identification number.
4. Checkpoint. If there is a checkpoint on the registration certificate, enter it on the form. It consists of nine digits.

Section "Employee Information".

Here, indicate the employee’s full name in the nominative case without abbreviations, date of birth and eleven-digit SNILS. SNILS format ХХХ-ХХХ-ХХХ-ХХ or ХХХ-ХХХ-ХХХ XX.

Section "Information about the reporting period".

The reporting period consists of a month and a year. The month format is MM, the year format is YYYY.

Section “Information about the employee’s work activity.”

For dates in this section, use the format DD.MM.YYYY. In the column “Information on admission, transfer, dismissal”, enter the code of one of the values:

Subsection "Name".

Here you need to indicate the employee’s job function and the code of the function performed.

• Column "Labor function". Enter the name of the position, specialty or profession in it according to the staffing table.
• The column “Code of function performed” is filled in only if the organization has an approved professional standard.

Subsection "Foundation".

Here indicate the name and number of the document according to which the personnel event occurred. It must be an order or instruction. In the “Document Number” column, enter only the number without the No. sign.

Example.

Petr Semenovich Ivanov was hired as a marketing specialist at Prometey LLC on December 1, 2022. On February 20, 2022, he was transferred to the position of head of the marketing department. The SZV-TD reporting form for February will look like this:

An example of filling out the SZV-TD form from the Pension Fund website.

Adjustments to SZV-TD from July 1, 2022

In the adjusted report form, filling in information about the reporting period was removed. In addition, another section has been added - in it you need to indicate information about the employer, whose legal successor is the company submitting the SZV-TD. Information is entered into the section when the successor company needs to clarify information about labor activities previously transferred by the reorganized organization.

To fill out this information in the SZV-TD report form, there are new details provided that the document date is no earlier than 07/01/2021.

There is another adjustment to the SZV-TD - the column “Work in the Far North/Work in areas equated to the Far North” has been added to it. To fill out this field, you need to use the codes of the territorial working conditions - RKS or MKS, respectively.

In order for codes to be automatically indicated in SZV-TD, you need to set them according to territorial conditions in the company or division settings.

In addition, adjustments were made to the table of the SZV-M report - now in column 5, from July 2022, there will be no “if available” clause, but simply “Code of the function performed.” This means that all employers must fill out this column, whereas previously it was filled out only by those who applied professional standards.

We will help you set up filling out SZV forms in 1C:ZUP. Call!

Information is entered from the All-Russian Classifier of Occupations OK 010-2014 (MSKZ-08, which is regulated by Order of Rosstandart dated December 12, 2014 No. 2020-st).

Previously, the code was XX.ХХХ-Х-Х, but from July 2022 it will have a simplified form - ХХХХ.Х. It is intended for coding in the SZV-TD report the occupation that coincides with the position (profession) or type of work. In it, the first four digits correspond to the code of the name of the occupation group in the Classifier, and the fifth corresponds to the control number.

Attention! All employers, when submitting the SZV-TD from July, must record the code of the function being performed.

In 1C, the code of the function performed according to OKZ must be filled out in the “Labor Functions” directory.

There is no longer a need to indicate OKZ and OKPDTR codes on a specific position card. To fill out statistical reports 1-T (professional) and 57-T, codes are used that are indicated for the labor function selected in the position.

When the user updates the database to releases 3.1.14.433/3.1.17.94 and higher, the codes in the labor functions will be filled with information from the positions in which this function is selected. If the same job function is selected in positions with different codes, then the codes in it during updating are not filled in at all due to the uncertainty that has arisen.

If the user previously filled in codes in positions to generate statistical reports, but did not indicate labor functions, then after updating the program he needs (to fill out these statistical reports in the future) in positions to indicate the labor function with the same codes. To simplify this process, an interactive hint has been added to the position card.

When maintaining a staffing table in 1C, a labor function can be specified for a position.

When job functions are indicated in the job directory, the user can fill them in staffing positions through special processing.

In SZV-TD, information about labor functions is filled in according to the information specified in personnel documents on admission or transfer.

In 1C:ZUP, they also changed the electronic file format for SZV-TD with a date of July 1, 2022 and later.

When to take it?

The deadlines for submitting the SZV-TD upon dismissal are defined in paragraphs. 2 clause 2.5 art. 11 of the Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting.” And they are quite tough. Information must be submitted no later than the next day after the issuance of a dismissal order or other document confirming the termination of the employment relationship. Moreover, if the next day falls on a weekend, the deadline is postponed to the next working day.

For example, an order to dismiss an employee was issued on Friday, January 14, 2022. The company has the right to submit information to the Pension Fund either on the same day, i.e. 01/14/2022, or on the next working day - Monday, January 17, 2022.

In 2020–2021 In connection with the pandemic, a non-working day regime was introduced in the country. It is possible that a similar situation may repeat itself in 2022. In this regard, accountants have a question about how to comply with the deadlines for filing SZV-TD upon dismissal during such a period. In this case, we recommend following the current instructions of the Pension Fund. For example, in Letter No. D-67745-19/86451-2 dated November 25, 2021, the Pension Fund explains that the period of non-working days in force in November 2022 does not affect the timing of the provision of information.

Important! Failure to submit a report on time is punishable under Art. 15.33.2 Code of Administrative Offenses of the Russian Federation - warning or fine from 300 to 500 rubles. Moreover, it is not the employing company that will be punished, but a specific official (manager or responsible employee). Administrative liability does not apply to individual entrepreneurs in this case.

If you mistakenly submitted information about an employee on the SZV-TD form, the entry can be canceled. ConsultantPlus experts explained step by step how to do this. If you do not have access to the K+ system, get a trial demo access and go to the HR Guide for free.