Submitting reports to the Pension Fund in 2022

Who submits reports to the Pension Fund of Russia

Organizations and individuals that pay income to their employees or individuals under civil contracts for the performance of work, services, or copyright agreements are required to submit personalized reports to the Federal Tax Service and the Pension Fund.

Personalized accounting information is submitted to tax inspectorates as part of the calculation of insurance premiums no later than the 30th day of the month following the billing (reporting) period.

The following forms are submitted to the pension fund:

SZV-M - monthly, no later than the 15th day of the month following the reporting month;
SZV-STAZH - annually, no later than March 1 of the year following the reporting year;
SZV-ISKH - if the policyholder did not submit reports on the insurance experience of employees for 2016 or an earlier period;
SZV-K - at the request of the Pension Fund within the period specified in the request.

In addition, employers submit the SZV-STAGE form for the insured person in connection with the assignment of a pension. In the “Type of information” position, “Pension assignment” is indicated. Policyholders submit this form to account for periods of work in the calendar year for which the reporting deadline has not yet arrived. It must be submitted within three calendar days from the date the insured person contacts the policyholder

Also, all insurers with employees are obliged, in particular, when hiring and dismissing employees, to submit the SZV-TD form to the Pension Fund no later than the working day following the day of issuance of the relevant order (instruction) or other decisions or documents that confirm the formalization of the employment relationship.

What reports now need to be submitted to the Pension Fund?

Organizations and individual entrepreneurs must submit the following reports to the Pension Fund:

SZV-M (PFR Resolution No. 83p dated 01.02.16)

The document must be submitted no later than the 15th day of the month following the reporting month. SZV-M is transferred by all employers (companies and individual entrepreneurs) who have hired employees registered under both labor and civil employment contracts. It should include absolutely all employees, even those on maternity leave or vacation. The main condition for inclusion is the existence of an agreement concluded with them. If a contract with an individual is terminated during the reporting month, information on it must also be reflected in the report.

SZV-M is generated automatically in 1C Accounting; to correctly generate reports, you need current updates, which our specialists will help you do.

The SZV-M report contains the following data:

in Sect. 1 information about the company is indicated - name, INN, KPP and registration number in the Pension Fund of Russia;
in Sect. 2 indicates the reporting period - the month for which the report is submitted;
in Sect. 3 indicates the type of form - initial, supplementary or canceling. The initial one is filled in when submitting the report for the period for the first time, the supplementary one is necessary to enter additional data, and the canceling one is necessary if you need to exclude some previously submitted information;
in Sect. 4 indicates specific information about employees, including full name, SNILS and Taxpayer Identification Number (if the employer has the data);

SZV-STAZH (PFR Resolution dated December 6, 2018 No. 507p)

The report contains information about the length of service of employees with whom both employment and civil employment contracts have been drawn up. SZV-STAZH is transferred at the end of the year, however, if the employee retires, then the report must be submitted within 3 calendar days from the date of receipt of the application from him. In addition, information on such an employee should be included in the annual report. If an employee is dismissed for other reasons, he is also issued a SZV-STAZH.

The report is filled out as follows:

in the first section, the registration data of the legal entity or individual entrepreneur is entered (name, registration number in the Pension Fund of Russia, INN and KPP). In addition, the type of information is indicated - initial, supplementary, or for assigning a pension. The first is submitted when submitting the report for the first time, the second - when adding additional information to a previously submitted report, and the third - when the employee retires;
the second section indicates the reporting period - calendar year;
the third section includes specific data for each employee - full name, SNILS, periods of work, territorial and special working conditions, grounds for calculating length of service indicating coding and additional information, conditions for early assignment of a pension, information about the dismissal of an employee;
the fourth section contains information about accrued (paid) insurance premiums;
the fifth section reflects data on contributions paid in accordance with pension agreements for early non-state pension provision;
SZV-KORR (PFR Resolution No. 3p dated January 11, 2017)

The report is submitted if the employer needs to adjust information on individual personal accounts of employees. SZV-KORR is transmitted only if the employer has discovered any error that needs to be corrected.

SZV-KORR is filled out as follows:

company registration information;
data on the adjustment of information - in what period and for what period are submitted;
type of information - CORR for correcting data, OTMN for canceling previously transmitted information, SPECIAL for entering information not previously submitted;
information about the employer (section 1), individual (section 2), data correction (section 3), earnings or insurance contributions (section 4), additional tariff contributions (section 5), periods of work (section 6);

SZV-ISH

The report is used to transmit information to the Pension Fund for periods prior to 2017. The SZV-ISH is filled out if the employer has discovered any unsubmitted data, and therefore the deadline for transmitting the document is not established by law.

What kind of reporting is submitted to the Pension Fund of Russia?

Personalized reporting that policyholders must submit to the pension fund:

SZV-M (Resolution of the Board of the Pension Fund of April 15, 2021 No. 103p). Please note: companies must submit SZV-M for May using the new form;
SZV-STAZH (Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 No. 507p;
SZV-ISH (Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 No. 507p);
SZV-K (Resolution of the Board of the Pension Fund of the Russian Federation dated September 27, 2019 No. 485p).
SZV-TD (Resolution of the Board of the Pension Fund of the Russian Federation dated December 25, 2019 No. 730p).

What to send

The Pension Fund is waiting for three report forms:

SZV-M - contains a list of employees, their INN and SNILS. Submit a report even if the company only employs a director with whom an employment contract has not been concluded and wages are not paid. The SZV-M form was approved by Resolution No. 103p dated April 15, 2021.
SZV-STAZH - contains information about the length of service of each employee under an employment or civil contract: full names of employees, date of hire, dismissal and other data for calculating pensions. The SZV-STAZH form was approved by Resolution No. 507p dated December 6, 2018.
SZV-TD - contains information about changes in work activity. It indicates the full name, date of birth, SNILS, position, code of the function performed and information on personnel events: admission, transfer, dismissal and the rest. The Pension Fund takes them into account when filling out electronic work books. If there were no personnel events during the month, you do not need to send a report. The SZV-TD form was approved by Resolution No. 730P dated December 25, 2019.

Three more forms are submitted if necessary:

SZV-ISH - contains income and contributions of employees, as well as insurance experience. It is submitted by policyholders who have not submitted information about the insured persons until 2022 in the reports: RSV-1, SZV-1, SZV-3, SZV-4-1(2), SZV-6-1(2), SZV-6 -4. The form was approved by Resolution No. 507p dated December 6, 2018.
SZV-KORR - contains clarifications according to employee data. By submitting the SZV-KORR, the policyholder adjusts the data on the individual personal accounts of the employees that he indicated in the SZV-STAZH. The form was approved by Resolution No. 507p dated December 6, 2018.
EDV-1—contains summary data about the insurer organization. It is not submitted separately, but together with the forms SZV-STAZH, SZV-KORR and SZV-ISKH. The form was approved by Resolution No. 507p dated December 6, 2018.

When are reports submitted to the Pension Fund?

Form SZV-M must be submitted to the Pension Fund monthly, no later than the 15th day of the following month. The following deadlines have been set for 2022:

02/15/2021 - for January 2022;
03/15/2021 - for February 2022;
04/15/2021 - for March 2022;
05/17/2021 - for April 2022;
06/15/2021 - for May 2022;
07/15/2021 - for June 2022;
08/16/2021 - for July 2022;
09/15/2021 - for August 2022;
10.15.2021 - for September 2022;
11/15/2021 - for October 2022;
12/15/2021 - for November 2022.

For December of the current year, you must submit the SZV-M no later than 01/17/2022.

The SZV-STAZH form must be submitted only for the year - no later than March 1 of the following year. Thus, reporting for 2022 should be done no later than 03/01/2022.

Policyholders who make additional contributions to a funded pension submit registers on a quarterly basis in the DSV-3 form. The deadline for submitting registers is 20 calendar days after the end of the quarter.

In 2022, this form must be submitted within the following deadlines:

04/20/2021 - for the first quarter of 2022;
07.20.2021 - for the second quarter of 2022;
10/20/2021 - for the third quarter of 2022;
01/20/2022 - for the fourth quarter of 2022.

The SZV-TD form is submitted by:

when hiring or dismissing an employee - no later than the working day following the day of execution of documents confirming changes in labor relations;
when transferring to another permanent job, submitting an application to continue maintaining a work record book, or for the insured to provide information about work activity - no later than the 15th day of the month following the month in which the event occurred.

Form SZV-K is provided at the request of the Pension Fund of Russia within the time period specified in the request. Form SZV-ISH - if the policyholder did not submit reports on the insurance experience of employees for 2016 or an earlier period.

The deadline for submitting the SZV-ISH has not been established. It must be submitted after it has been discovered that information on the insurance experience of employees for 2016 or earlier periods has not been submitted within the established time frame.

New reporting from 2020

If Bill No. 748744-7 is adopted, then from 2022 all employers, without exception, will have to report on another form - SZV-TD. This document will include information about the work activities of individuals, and it will need to be submitted every month no later than the 15th.

SZV-TD will need to be filled out as follows:

employer registration information (name of company or individual entrepreneur, tax identification number, checkpoint, registration number in the Pension Fund of Russia);
reporting period (month) of the calendar year;
Full name and SNILS of employees;
information about employment, including the date of admission, transfer, suspension or dismissal; specific type of event; position, specialty, profession and qualifications; structural subdivision; article and clause of the Federal Law, as well as the reason for dismissal; date, number and name of the supporting document.

SZV-TD will need to be transferred in connection with the launch of a project regarding the introduction of electronic work books. In other words, this document is necessary to add information to the database on individuals and work books in electronic format. This report is implemented in 1C Salary and HR Management.

Important! From 2022, more reports will be added to the SZV-TD related to the hiring and dismissal of employees. They will need to be submitted no later than the business day following the day the order is issued.

For failure to submit the SZV-TD, liability is planned in accordance with Art. 5.27 Code of Administrative Offenses of the Russian Federation. At the moment, the size of penalties is still being discussed by legislators.

Submitting reports to the Pension Fund in electronic form

If the number of the policyholder’s personnel exceeds 25 people for the previous reporting period, then it is necessary to submit forms exclusively in electronic form. If there are fewer employees than the specified limit, then the company has a choice: submit reports on paper or send them electronically.

The program in which the company keeps records will help you generate reports, or you need to do this using free software from the website of the regional branch of the Pension Fund of Russia.

To transfer reports, you need to organize document flow with the Pension Fund, generate and send reports, and also monitor messages that come from the fund.

In addition, you can use another method: send reporting forms through the policyholder’s personal account on the Pension Fund website. But for now it is only available for the SZV-TD form

For failure to provide information in electronic form in cases where compliance with such a form is mandatory, a fine of 1 thousand rubles is provided.

The procedure for connecting the policyholder to the electronic document flow of the Pension Fund of Russia

The advantages of electronic document management (ED) with the Pension Fund of Russia are obvious:

you do not need to personally visit the territorial office of the Pension Fund;
the ED system allows you to quickly correct errors identified in reporting;
other advantages (ensuring the confidentiality of transmitted information, the ability to create an electronic archive at the enterprise of all document flow with the Pension Fund, etc.).

To connect to the electronic document management system, you must sign an Agreement with the Pension Fund on the exchange of electronic documents in the electronic document management system.

In addition, to organize ED you will need:

install the necessary software (for generating reports according to established forms, cryptographic software);
use the services of a certification center to create and maintain electronic signature key certificates for the Pension Fund of Russia electronic signature;
appoint a person responsible for organizing ED with the Pension Fund at your enterprise.

You can submit reports to the Pension Fund electronically through an accredited certification center or through authorized representatives. The last option will be cheaper, but the first one will be more convenient. Certification centers provide absolutely all the necessary software (including their own digital signature) and provide technical support - an accountant can see right at the workplace: whether the report was sent to the fund, returned for revision with comments, or was accepted without complaints.