Submitting reports to the Pension Fund for calculating pensions: list, deadlines and fines

In the new year, the translation of work records into electronic document format continues actively. In this regard, several new rules have appeared for personnel officers related to submitting reports on ongoing activities to the Pension Fund. In particular, it is worth paying attention to changes in deadlines for submitting documentation and tougher penalties for violations of the procedure.

• Current changes in the submission of the SZV-TD report
• Deadlines for submitting the SZV-TD report
• General rules for writing a report
• What to include in the report and what not to include
• What to pay attention to when preparing the SZV-TD report
• Responsibility for late submission of the SZV-TD report

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.

How to create SZV-TD in 1C

At the moment, the SZV-TD report form in 1C has been developed only preliminary, and it is possible that some amendments will be made to it. In this regard, the document has not yet been implemented into the 1C program. However, it can be assumed that its completion will be similar to the formation of other reports in the Pension Fund, for example, SZV-M.

To generate SZV-TD, you will need to create a new document and indicate the reporting period. After this, it can be filled in with a list of employees, doing this automatically or by manually selecting each employee by name.

The document can then be saved and uploaded for sending to the Pension Fund. In this case, it will be more convenient to send it through 1C:Reporting, since the company guarantees the confidentiality of data transfer and ease of use of the software.

Deadlines for submitting the SZV-TD report

Article 6.1 of the Tax Code of the Russian Federation provides for amendments to the deadlines for filing reports. For violation of them, the official is also punished in the form of fines.

In accordance with the changes made, the reporting period depends on the month in which the event occurred. Detailed data is given in the table.

Procedure for filling out the report

Enter information about the employer in the title book - they are similar to the information in SZV-M, so there will be no difficulties. There is no need to specify a reporting period.

Next, we enter information about the employee’s work activity into the table. The table has 11 columns.

• Serial number of the personnel event (column 1);
• Date (day, month, year) of admission, transfer, dismissal or other personnel event (column 2);
• Type of event (column 3): here we enter only the letter code of the event that occurred in the reporting month:

1. RECEPTION - admission to the staff;
2. TRANSFER - transfer to another job;
3. DISMISSAL - dismissal from work;
4. RENAME – change of the name of the policyholder;
5. ESTABLISHMENT (ASSIGNMENT) - advanced training, obtaining a second and subsequent profession, specialty, etc.
6. PROHIBITION TO OCCUPY A POSITION (TYPE OF ACTIVITY) - the court prohibited an employee from holding a certain position or conducting a certain activity.

• Information about work in the Far North (column 4): if the employee works in the Far North, the code “RKS” is entered, and if in equivalent areas, the code “MKS” is entered. When the person does not work in such conditions, leave the column blank.
• Labor function (column 5): enter the position in which the employee works, as it is indicated in the staffing table. Indicate the structural unit if the employment contract specifies a specific unit.
• Function code (column 6): indicate the code indicating the occupation corresponding to the employee’s position, type of work and responsibilities. Take the code from the all-Russian classifier of occupations in the format ХХХХ.Х. For example, the code for a lawyer is 2611.8;
• Article, paragraph of the Federal Law, reasons for dismissal (column 7): enter the basis and reason for termination of the contract in accordance with the wording of the Labor Code of the Russian Federation or other federal law, and also indicate the relevant article, part and paragraph.
• Reason for entering information about employment (columns 8–10): here enter the name, date and number of the document that became the basis for hiring or dismissal, for example, an order.

Column 11 is needed to correct errors and cancel information submitted to the Pension Fund of the Russian Federation according to the SZV-TD report. To do this, the SZV-TD report is again generated with the canceled information, and in column 11 “Indication of cancellation of the entry of information about admission, transfer, dismissal” an “X” is placed opposite them.

General rules for writing a report

The changes affected not only the deadlines for submitting reports, but also their preparation. If you are a personnel worker, you need to take into account all the innovations and create a document in accordance with accepted rules. Otherwise, you may face a fine, but the need to submit the report in proper form will remain.

Particular attention should be paid to the report for January. This document is different from all subsequent ones and should contain expanded information.

The first report must include:

• data on employees who wrote applications for the transfer of employment records into electronic format (only those who applied for the transfer in January 2022 are included);
• information on all orders for the transfer of employees to other positions issued in January;
• data for all employees who, during the previous year, never became involved in personnel changes and did not submit applications for the transfer of labor records to electronic format (that is, who were never mentioned in last year’s reports).

Who submits the report and when?

All companies and entrepreneurs that have employees must submit a report to the Pension Fund. The basis for filling it out are personnel records documents. The report must include everyone with whom an employment contract has been concluded, including remote workers and part-time workers. Each employee must submit a separate report.

The form is submitted to the Pension Fund for those months when personnel changes occur, namely:

• recruitment;
• transfer to another permanent job;
• dismissal;
• Submission by an employee of an application for a work record form.

As for the last event, its essence is as follows. In 2020, each employee had to decide whether he wanted to continue maintaining a work record book in paper form or not. If the technical documentation is needed in paper form, you had to write a statement about it. If the exclusively electronic option was selected, an application was submitted to provide information about work activity.

Accordingly, most employers have already closed the issue of choosing a form for maintaining labor codes for their employees. However, applications for the form of employment can be submitted in 2022. For example, if a person previously chose to maintain technical documentation in paper form, and now wants to switch to the electronic version. In this case, he will write an application to choose the form of the document.

What to include in the report and what not to include

The main thing that needs to be indicated in the report is information about hired and dismissed employees. Data is provided about each employee who has an employment contract with the company. This applies to remote employees and those performing job duties directly on the premises of the enterprise.

There is no need to include in the report persons providing services to the company on the basis of a civil, apprenticeship or agency agreement.

Events that need to be reflected in the report include:

• assigning a new name or status to the company;
• transfer of an employee to another type of activity;
• retraining of an employee (assignment of another category, specialty or qualification);
• changing the way of conducting labor;
• canceling any previous personnel event.

Not all personnel changes should be included in the report. Resolution No. 730P dated December 25, 2019 provides that it is necessary to indicate in the document only those activities that the personnel employee enters into the employee’s work book. Some events for which orders are created are not reflected in the report.

The following information is not required:

• the beginning and end of the term of combining positions;
• transfer of an employee to another position if this event is temporary;
• end of maternity leave;
• changing the employee's name or salary.

If during the reporting period not a single event occurred in the company that needs to be entered into the SZV-TD, there is no need to create it.

Submission of reports to the Pension Fund in 2022

Based on the frequency of submission of reports to the Pension Fund, they can be divided into:

• monthly;
• quarterly;
• annual;
• submitted as necessary or at the request of the Pension Fund.

Reporting to the Pension Fund in 2022 is presented in the following monthly forms:

• SZV-M - “Information about insured persons”, containing full name, SNILS number, TIN (approved by Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 No. 83p). The report includes not only full-time employees, but also persons working under GPC contracts, from whose payments insurance premiums were calculated. Managers who are the sole founders are also reflected in the report. Information must be submitted no later than the 15th day of the month following the reporting month.
• SZV-TD - contains data on employees for whom any changes occurred in the reporting month (personnel events) - hiring, dismissal, transfer, etc. In the absence of such events, the report is not submitted. SZV-TD contains almost the same data as a paper work book (clause 2.4 of article 11 of law No. 27-FZ). Reporting is completed only for employees under an employment contract. Information on admission and dismissal is submitted no later than a working day after the date of issue of the order on this. Information about all other personnel events (including filing an application for the format of the work book) is sent no later than the 15th of the next month.

Quarterly “pension” reporting to the Pension Fund in 2022 is the DSV-Z form (approved by Pension Fund Resolution No. 482p dated 06/09/2016). The report is a “Register of insured persons” for whom additional insurance contributions for a funded pension are listed (in accordance with Law No. 56-FZ of April 30, 2008). The register is submitted no later than the 20th day of the month following the quarter, if such transfers took place in the reporting quarter. The report indicates the full name, SNILS, transfer amounts for each individual, as well as details of the payment order.

The SZV-STAZH annual report on the insurance experience of insured persons is filled out for all employees of the enterprise (according to the form approved by the Resolution of the Pension Fund Board of December 6, 2018 No. 507p as amended on September 2, 2020) and submitted to the Fund no later than March 1 of the following year. A separate deadline is set for the assignment of a pension - the employer is obliged to submit the SZV-STAZH with completed sections 4 and 5 to the employee who applied to him with an application within 3 days. When reorganizing and liquidating an enterprise, the form is submitted within a month after approval of the separation (liquidation) balance sheet. The report indicates periods of work, regardless of the fact of payment of insurance premiums. The report is accompanied by an inventory of EDV-1.

At the request of the Pension Fund, the SZV-K form may be submitted, containing information about the individual’s work experience until 2002 (approved by Pension Fund Resolution No. 485p dated September 27, 2019).

The SZV-KORR form (approved by Resolution of the Board of the Pension Fund of the Russian Federation No. 507p dated December 6, 2018) is submitted by policyholders when it is necessary to make additions, corrections or cancel data previously submitted in the SZV-STAZH form and recorded on the individual’s ILS (individual personal account).

Let's sum it up

• The SZV-TD reporting form is being introduced in connection with the transition to electronic work books.
• SZV-TD includes information about the employer and information about the work activities of employees.
• A report is submitted to the Pension Fund starting from February 2022 - the first report is for January 2020;
• The reporting frequency is monthly: you must report no later than the 15th day of the month following the reporting month.

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When an individual entrepreneur works alone

Reporting related to insurance accruals can be submitted to three authorities: the Federal Tax Service, the Pension Fund of the Russian Federation, and the Social Insurance Fund. However, this applies only to business employers, if during the reporting period people worked for them and insurance premiums were paid for them.

Important! If an individual entrepreneur works alone without employees, then he does not report on contributions for himself and does not submit them. This conclusion follows from the provisions of paragraph 1 of Art. 11 of Law No. 27-FZ of April 1, 1996 “On personalized accounting in the OPS system.” The generation and submission of reports to the Pension Fund concerns only policyholders, that is, entrepreneurs who have hired employees.

The same applies to calculations of insurance premiums for tax inspectorates, which, starting from 2022, administer these charges. Quarterly payments are submitted only by employers and heads of peasant farms; businessmen without employees are exempt from it.

Mandatory contributions

While a businessman has the status of an active entrepreneur and works without hiring hired labor, he must pay mandatory contributions for his old age and health insurance (OPS and compulsory medical insurance) at the end of the year. This applies to all categories of self-employed citizens, even those who have already retired.

Attention! For entrepreneurs without employees, only compulsory health insurance and compulsory medical insurance contributions are required. Payment of fixed contributions to OSS for them occurs on a voluntary basis. The calculation of such payments is associated with the cost of the insurance year, which is proportional to the annual minimum wage and tariff rate.

The amount of mandatory insurance premiums is also calculated depending on the size of the minimum wage and is fixed for all payers as a single amount. This means that all entrepreneurs, regardless of the chosen tax regime, whether they received income over the past year or suffered losses, must pay the same amount for themselves. If a businessman has also hired an employee, then he separately calculates and pays the amount for himself and for him.

The fixed amount of contributions for oneself in 2018-2020 is regulated by Art. 430 Tax Code of the Russian Federation. The following values ​​are set for 2022:

• 26,545 rubles for OPS, if the individual entrepreneur earned less than 300 thousand rubles;
• an additional increase to the fixed amount of 26,545 rubles for OPS in the form of 1 percent of income that exceeded the threshold of 300 thousand rubles;
• 5840 rubles for compulsory medical insurance, regardless of income.

Important! The maximum amount of insurance accruals at the end of the year for the category of persons under consideration is: 26545x8 = 212360 rubles. An individual entrepreneur who earns less than 300 thousand rubles must make a payment in the amount of mandatory contributions of 26545+5840=32385 rubles by the end of 2022. Do not forget that insurance contributions to the Pension Fund in 2022 for individual entrepreneurs over 300 thousand rubles are made under a separate KBK, and the deadline for their payment has been extended until the beginning of the second half of 2022.

In accordance with paragraph 7 of Art. 430 of the Tax Code, on the basis of an application, payers can be exempted from fixed contributions for valid reasons. Circumstances that exempt you from payments for a certain period include:

• being in compulsory military service;
• caring for a child up to one and a half years old, for incapacitated children and disabled people or an elderly person over 80 years old;
• residence abroad of spouses of diplomats or residence in remote or closed settlements of spouses of military personnel, where it was impossible to engage in activities (exemption period no more than 5 years).

Copies of supporting documents must be attached to the application for exemption from paying insurance premiums for the listed circumstances: birth certificates of children, marriage certificates, disability certificates, military ID cards, certificates from the place of service, etc.

Who is required to submit the SZV-M report

The information in the figure will help you figure out which employer is required to submit SZV-M:

When deciding whether you need to submit the SZV-M form to the Pension Fund, consider the following:

• The absence of accruals and payments under certain agreements in the reporting period is not a basis for failure to submit SZV-M. Data about individuals with whom such agreements have been concluded are included in the report.
• The absence of employees on staff and individuals with whom GPC agreements have been concluded, if the company has a director - the only founder, in the opinion of the Pension Fund of Russia, is not a reason not to represent SZV-M.

The question of whether it is necessary to submit SZV-M to the manager - the sole founder - causes a lot of controversy and litigation. However, in such a situation, officials require reporting in the SZV-M form (letters from the Ministry of Labor dated March 16, 2018 No. 17-4/10/B-1846, dated March 29, 2018 No. LCH-08-24/5721), and judges support them (resolution AS of the Central District dated April 18, 2019 in case No. A14-1839/2018).

Previously, we told you what legislative norms oblige the submission of SZV-M to the sole founder.

Is it necessary to fill out SZV-M for part-time workers and women on maternity leave, ConsultantPlus experts explained. Get trial access to K+ for free and go to the Ready-made solution.

Registration with the Pension Fund: is it necessary or not?

The state system of social protection of the population includes various types of insurance for citizens: pension, medical, social. Persons who must be included in the compulsory pension insurance program (compulsory pension insurance), in accordance with Art. 7 of Law No. 167-FZ of December 15, 2001, these are citizens of the country, legally residing foreigners and stateless persons:

• employed according to the law (there is an employment contract);
• self-employed and private practitioners (individual entrepreneurs, lawyers, notaries, arbitration managers);
• heads and members of peasant farms;
• representatives of tribal communities of small nationalities engaged in traditional folk crafts (reindeer herders, hunters, fishermen of the North and Far East);
• church ministers.

Thus, the legal basis for registration with the Pension Fund of Russia follows from the provisions of this regulatory act. And in accordance with Art. 419 of the Tax Code, businessmen are recognized as payers of insurance premiums both for themselves and for their employees, if any.

Important! When registering an activity, an entrepreneur who does not intend to use hired labor does not have to undergo additional registration with the Pension Fund. The tax authority automatically transfers his data to the funds. The need to register with the Pension Fund arises only after entering into an employment relationship with an employee.