The most common questions that we solve within 1 hour:
- When checking, an error occurs 30,40, 50
- Can't send report, report won't generate
- An unnecessary, fired employee was included in the report
- We will put employee handbooks and documents in order to correctly fill out electronic work books
- We will check and synchronize records in the documents Hiring, Personnel Transfer, Dismissal, etc.
- Let's connect to electronic work books
Get a consultation Order setting up SZV
How to challenge illegal penalties
Based on the identified violation, Pension Fund employees draw up an act to hold the organization accountable, after which a demand for payment of a fine is issued, which is sent to the policyholder. The latter has the right to submit written objections to the decision to prosecute. If their consideration is unsatisfactory, representatives of the policyholder may go to court to resolve the issue of reducing the amount of sanctions or canceling them completely.
Reference! A pension fund can also initiate litigation. This is due to the fact that forced collection of funds from the accounts of insurance premium payers is possible only on the basis of a court decision.
How is a fine imposed by the Pension Fund of Russia?
A fine is imposed by the Pension Fund if the employer fails to submit information on its employees on time or submits it with errors. Resolution of the Board of the Pension Fund of September 27, 2019 No. 485p contains forms of documents submitted by employers to the Pension Fund of the Russian Federation when registering or changing information about individuals, as well as instructions for filling them out.
If an employer violates the rules for providing information about employees, he will be subject to liability in accordance with Federal Law No. 27-FZ dated April 1, 1996, namely a fine of 500 rubles. Such liability is imposed if the company:
- fails to comply with the deadlines for submitting information for each insured person;
- submits incomplete or unreliable information to the Pension Fund for each insured person.
Important! “For each insured person” means that a fine is imposed for each employee in respect of whom the law regarding the provision of information to the Pension Fund has been violated.
For example, a company employs 30 people. The employer did not submit a report on the SZV-M form. In this case, the fine will be
30 people * 500 rub. = 15,000 rub.
The Pension Fund of the Russian Federation also applies penalties in cases where the employer violates the reporting format - paper instead of electronic. If the organization employs more than 25 people, then reporting must be submitted only in electronic format. Otherwise, a fine of 1,000 rubles is imposed on the employer.
Court verdict: when the Pension Fund cannot collect a fine for late delivery of SZV-M
The Supreme Court of the Russian Federation, in its ruling No. A34-2099/2019 dated January 13, 2020, recognized that the Pension Fund has the right to collect a fine from an organization for failure to submit personalized reporting in the SZV-M form within 6 months from the date of delay in fulfilling the requirement to pay the fine. If the 6-month deadline is missed, it will no longer be possible to collect a fine from the organization.
Subject of dispute
: the organization was fined for late submission of personalized reporting in the SZV-M form. A demand was sent to her to pay a fine. The organization did not pay this fine, and the Pension Fund of Russia went to court. The courts also refused to collect a fine from the organization, since the Pension Fund missed the 6-month deadline for collecting the fine. The dispute reached the Supreme Court of the Russian Federation.
What were they arguing about?
: 9,500 rubles.
Who did win
: organization.
In the Supreme Court of the Russian Federation, representatives of the Pension Fund of the Russian Federation insisted that a fine for failure to submit personalized reports in the SZV-M form can be collected from organizations and individual entrepreneurs for 3 years.
This period should be calculated from the moment the fund learned of the late payment or non-payment of the fine. In this regard, the Pension Fund believed that it had not missed the deadline for collecting penalties from the organization.
The Supreme Court of the Russian Federation recognized the above arguments of the Pension Fund as untenable and contrary to the law.
The Supreme Court of the Russian Federation explained that organizations are required to submit reports in the SZV-M form on a monthly basis no later than the 15th day of the month following the reporting period (clause 2.2 of Article 11 of the Federal Law of 04/01/1996 No. 27-FZ “On Individual (Personified) accounting").
For failure to submit SZV-M within the prescribed period or submission of incomplete or unreliable information, financial sanctions in the amount of 500 rubles are applied to the organization in relation to each insured person (employee).
The requirement to pay financial sanctions must be fulfilled by the policyholder within 10 calendar days from the date of receipt of the specified requirement, unless a longer period of time for payment is specified in this requirement.
In case of non-payment or incomplete payment of a fine by an organization or individual entrepreneur, its collection is carried out by the territorial bodies of the Pension Fund of the Russian Federation in court.
The collection of the fine is carried out by the Pension Fund of the Russian Federation in the manner established in accordance with paragraph 3 of Art. 46 Tax Code of the Russian Federation. According to this norm, an application for collection can be filed with the court within 6 months after the expiration of the deadline for fulfilling the requirement to pay a mandatory payment (fine).
In a controversial case, the Pension Fund missed the 6-month deadline for filing a corresponding application with the court. In this regard, the Supreme Court of the Russian Federation concluded, a fine for failure to submit personalized reports cannot be recovered from the organization.
How long will it take to correct errors so that there is no fine from the Pension Fund?
Employers can avoid fines if they correct reporting errors in a timely manner. The Pension Fund has set a deadline of 5 working days from the date of receipt from the fund of notification of the presence of errors identified during a desk audit of reporting. If you meet this deadline and submit adjusted reports, you can easily avoid a fine.
At the end of these 5 working days, Pension Fund employees draw up a report on the identification of the offense and impose a fine. If the employer does not pay it voluntarily, the Pension Fund will apply to the judicial authorities to forcefully collect the fine.
Attention! Sometimes a situation arises when a dismissed employee is reinstated to his job by a court decision. An employer can avoid a fine for violating the deadline for submitting information if it submits reports for all periods when the employee was considered dismissed. But this must be done no later than the next reporting period from the date of the court decision.
What does the Pension Fund fine for?
In addition to penalties from the Federal Tax Service for delays and errors, there is a fine for late submission of reports to the Pension Fund: we are talking about reports such as SZV-M and SZV-STAZH. The fine for SZV-STAZH is 500 rubles for each insured person. Errors in the document or the entry of not all employees also cost 500 rubles for each employee. Providing a document in paper form instead of an electronic one will cost 1,000 rubles.
Read more: In what cases is a “zero” SZV-M issued and handed over?
As for SZV-M, the fine for late submission of a report to the Pension Fund is 500 rubles for each employee. Failure to provide information about the insured person or submission of false information is also punishable. The penalty for failure to submit a report is also 500 rubles for each employee. This is stated in Article 17 of Federal Law 04/01/1996 No. 27-FZ.
IMPORTANT!
From 01/01/2021, Federal Law No. 90-FZ dated 01/04/2020 introduces penalties for failure to provide or provision of incomplete and (or) unreliable information about the labor activities of employees (form SZV-TD). Fine for officials under Part 2 of Art. 15.33.2 of the Code of Administrative Offenses of the Russian Federation will range from 300 to 500 rubles.
Read more: How to fill out a new monthly report SZV-TD
In what cases does the Pension Fund go to court?
Based on Federal Law No. 237-FZ of July 20, 2020, the Pension Fund of the Russian Federation has the right to go to court to collect a fine from the employer if the total amount of financial sanctions is more than 3,000 rubles. In this case, the circulation period is 6 months from the date of the specified excess.
If, within 3 years from the date of expiration of the deadline for fulfilling the earliest requirement, the fines did not exceed 3,000 rubles, then the Pension Fund of the Russian Federation has the right to appeal to the judicial authorities within 6 months from the date of expiration of this three-year period.
How will the Pension Fund collect fines under the new rules?
The procedure for punishing employers will not change - for violations they will still fine and issue demands. It’s just that the amount with which the Pension Fund will accept a claim must now be no less than 3,000 rubles. This means that for 1,000 rubles. won't go to court. But the punishment will not disappear, but will “hang” on the company until it violates something else. When the fund accumulates 3 thousand rubles, it will immediately file a claim.
Example
The company was late in sending the SZV-M and received a fine of 1.5 thousand. This amount is not enough to recover it in court. The Pension Fund is waiting. The next quarter, the accountant provided incorrect information and was fined another 500 rubles. To file a claim, you only need to save 1,000 rubles. After a couple of months, the company again forgets about the report and receives a penalty of 1.5 thousand. The total fine is 3,500 rubles. Now the fund can go to court; it has 6 months to prepare a claim.
The statute of limitations for collection is 3 years. During these years (from the date of the first punishment), the pension fund will accumulate fines of enterprises to the required amount. And if during this time the company does not violate anything else, then the Pension Fund of Russia will still demand recovery, but will first wait 36 months in case something else appears or the director pays off the debt himself. Simply put, this 1,000 rubles. you will still have to pay, not now in 3 years.
Knowing that the Pension Fund of Russia is accumulating fines, the director can estimate the beginning of legal disputes and get ahead of the fund by transferring the debt himself. You have 3 years for this. Let's say the company received two demands totaling 2,800 rubles. Realizing that the next fine will lead to court, the director will pay one of them. This way he will reduce the “sanction accumulations” and delay filing a claim.
We remind you that from January 1, 2022, the BCC for the payment of fines under Art.
17 of Law No. 27-FZ. Now you need to transfer money to KBK 392 1 1600 140 - “Other fines, penalties, penalties, paid in accordance with the law or agreement in the event of non-fulfillment or improper fulfillment of obligations to the Pension Fund of the Russian Federation.”
Code 392 1 1600 140 was used until 01/01/2020 and is no longer valid.
Sample payment order for payment of a fine to the Pension Fund of the Russian Federation
Useful information from Consultant+
The fine is included in other expenses on the date of the decision to prosecute (clause 11, PBU 10/99, Appendix to the Letter of the Ministry of Finance of Russia dated December 28, 2016 N 07-04-09/78875).
In connection with the accrual and payment of a fine, the following accounting entries are made (read more...).
Administrative responsibility of officials
Officials of the employer bear administrative responsibility in accordance with Art. 15.33.2 of the Code of Administrative Offenses of the Russian Federation for violation of the rules for submitting reports to the Pension Fund for personalized accounting. The fine is 300 - 500 rubles.
From 2022, they will be subject to additional liability for violating the procedure and deadlines for submitting a report to the Pension Fund of Russia in the SZV-TD form. In accordance with Art. 15.33.2 of the Code of Administrative Offenses of the Russian Federation, officials will be punished by 300 - 500 rubles if the employer does not submit this report to the Pension Fund on time or it contains errors.
To avoid any additional problems with submitting the SZV-TD, it is recommended to submit it through 1C: Reporting. The program will automatically check the document for errors, and if there are any, it will notify the user accordingly. You can connect 1C: Reporting for free under the ITS.Prof agreement. Our specialists will tell you in detail about the benefits of the service, and will also connect it to your 1C:Enterprise program.
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Non-standard situations that arise when filling out the SZV-M form
Let's look into situations that are non-standard for such cases, which are why policyholders have most of the questions.
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 on our website, and you can read more about the changes in it here.
The main principle when deciding whether to include information about individuals in the SZV-M is the following:
- individuals work in an organization under employment contracts or GPC agreements, author's orders, publishing license agreements and other agreements listed in the form itself;
- the validity of such contracts falls on the reporting period (separately or in aggregate: concluded, continue to operate, terminated in such a period);
- payments under contracts in favor of individuals may potentially be subject to insurance contributions to the Pension Fund (Clause 1, Article 7 of the Law “On Compulsory Pension Insurance” dated December 15, 2001 No. 167-FZ; Clause 2.2 of Article 11 of the Law “On Personalized Accounting” dated 04/01/1996 No. 27-FZ).
Thus, for the purposes of filling out the form, the following does not matter (letters from the Pension Fund of the Russian Federation dated May 6, 2016 No. 08-22/6356, dated July 27, 2016 No. LCH-08-19/10581):
- the fact that there were no payments to an individual in the reporting period if there were such accruals to him;
- an employee being on sick leave, on maternity leave or in similar situations;
- the employee is on vacation (including vacation at his own expense in the absence of activity in the organization);
- the presence in the organization of only a manager (who is the sole founder), with whom neither an employment contract nor GPC agreements have been concluded.
Such features of concluding contracts with an individual, such as part-time work / combining professions, also do not matter.
Is it possible to avoid a fine if you forgot to include one of your employees in the SZV-M? Get free trial access to the ConsultantPlus system and find out how courts at various levels resolved this issue.
Read what mistakes accountants make when filling out SZV-M in the material “The most common mistakes in SZV-M”.
The only people not included in the form are foreign citizens - highly qualified specialists temporarily staying in the Russian Federation who are not insured in the compulsory pension insurance system (Article 7 of Law No. 167-FZ of December 15, 2001).
IMPORTANT! From the above it follows: a report in the SZV-M form cannot be zero (with an empty table).
Read about one of the non-standard situations that arise when submitting reports in the article “Should I submit SZV-M to the manager - the sole founder?” .
