How to fill out the SZV-STAZH form for 2022 for delivery in 2022

Why was a separate report on length of service introduced?

Since 2022, insurance premiums, for which previously had to be reported separately to extra-budgetary funds (except for payments for injuries), began to be subject to the provisions of the Tax Code of the Russian Federation.
Accordingly, they are supervised by the tax service. Despite the fact that most of the texts of the laws regulating the issues of calculation and payment of insurance premiums were transferred without changes to a special chapter of the Tax Code of the Russian Federation, a number of points in the procedure for working with these payments had to be changed. In particular, reporting on contributions has changed. It became consolidated, combining the main sections of those reports that were previously submitted to the Pension Fund and the Social Insurance Fund. However, when merging, the following were removed from it:

• final indicators of settlements with funds at the beginning of the year and at the reporting date;
• data on payment documents;
• tables containing personal information about the length of service of employees.

The frequency (quarterly) of the new consolidated reporting on contributions remains the same. The data on length of service excluded from it, which is of interest solely for accounting when calculating pensions in the future, is important only for the Pension Fund. Therefore, the Pension Fund retained the function of accepting reports on it. However, it was decided to change the frequency of submission of the report - it must be submitted once at the end of the year.

Since 2022, a new report has been introduced to the Pension Fund called SZV-TD. You can read more about it here.

Find out how to correctly fill out the SZV-TD in various situations in ConsultantPlus. Learn the material from K+ experts by getting trial access to the system for free.

Changing the details of a personnel event already transferred to the Pension Fund

If anything is changed in the personnel document (for example, information about the event that was transferred to the Pension Fund of the Russian Federation, or simply canceling the event), the previous entry is registered as canceled. After re-executing the changed or canceled document, a new event will be generated.

1. When making a change in the SZV-TD form, two lines will be generated - the first line with previously transmitted information (gray color - a sign of cancellation), the second line - with new changed data about the event

2. When a document is removed from execution, one line is generated with previously transmitted information about the event (gray color - a sign of cancellation)

If information is changed in the personnel document that is not transferred to the fund (for example, the amount of permanent accruals), then when the document is posted, a new event will not be created in the future.

Making changes via “Edit Document”

You can make adjustments to the accepted information in two ways:

Immediately in the personnel document with which the personnel event was registered by clicking the Change document button

After clicking the button, the necessary changes are made to the document (in the example, the reception date changes from 03/30/2021 to 04/01/2021, then the document is posted.

Now we generate the SZV-TD report. Two events appeared in it

In the decoding of this line, we see that one event is gray - this is a cancelable event, and the second is our change in the document.

Enter the document “Registration of labor activity” with the “Change” button

This is relevant for cases where a personnel event was also registered with the document Registration of Labor Activities (for example, a personnel document was not provided for the event in the program, or the personnel document was registered as data until 2022), then in case of adjustment of this event, you must also use the Registration document work activity (the More button - Change document or the Change button).

For example, let’s take the already considered event for the Mogov employee (hiring in 2016) and make changes to its number using the document Registration of Labor Activities, and then reflect the changes for transfer to the Pension Fund in the SZV-TD report.

Double-click to select the desired employee and the event to be changed. In the document Registration of Labor Activities, two lines will be generated, one with the sign of cancellation, the second – changing. In the second line we find the field with the order number and manually make the required changes to it.

We are forming SZV-TD.

Who submits the experience report and to whom?

Insurers (organizations and individual entrepreneurs with employees, lawyers, notaries) fill out the SZV-STAZH for all insured persons working for them under an employment or civil law contract, including in relation to the heads of the organization who are the only participants (founders) members of organizations , the owners of their property (PFR letter dated 06/07/2018 No. 08/30755).

Individual entrepreneurs who do not have hired employees during the reporting period and have not entered into civil contracts with individuals for the provision of services (performance of work) do not submit this report.

The report on the SZV-STAZH form is filled out regardless of whether payments were made to the insured persons during the reporting period or not.

This form is submitted to the Pension Fund of the Russian Federation by organizations at the place of registration, individual entrepreneurs - at the place of residence (Clause 1, Article 11 of the Law “On Accounting” dated 04/01/1996 No. 27-FZ).

If an organization has a separate division that is registered with the Pension Fund as an insurer, then the report is submitted at the location of this separate division. Information about the length of service of employees of other separate divisions that are not registered as policyholders is included in the report of the parent organization and submitted to the Pension Fund at its location.

In addition, an extract from the SZV-STAZH form must be submitted to the insured person (Clause 4, Article 11 of the Law “On Accounting” dated 01.04.1996 No. 27-FZ):

• within 5 days from the date of application;
• on the day of dismissal;
• on the day of termination of the civil contract.

The procedure for filling out the SZV-STAZH upon dismissal of an employee differs from the generally established one. Get trial access to ConsultantPlus and get a free sample and example of completing a report in a Typical Situation.

Read about the possibility of submitting a zero report SZV-STAZH in the material “SZV-STAZH - is zero reporting submitted?”

When do you need to submit a report?

The general deadline is March 1. In 2022, this day is a holiday, so the deadline will be March 2, Monday. The Pension Fund of the Russian Federation advises not to delay delivery and send the report in advance.

For all reports to the Pension Fund, the “rule 25” applies. If the number of hired employees is less than 24 people, then any report can be submitted both in paper and electronic form. If more, the report will be accepted only in electronic form.

There are cases when SZV-STAZH is taken earlier. If one of the employees wants to retire, the report is sent within 3 calendar days from the date of receipt of the application. During the reorganization or liquidation of the employing company, the report must be submitted to the Pension Fund within a month.

Procedure and deadline for passing SZV-STAZH in 2022

The SZV-STAZh report form, submitted in 2022 for 2022, was approved by Resolution of the Pension Fund Board of December 6, 2018 No. 507p (as amended on September 6, 2021). In comparison with the information previously included in the quarterly reports submitted to the Pension Fund, there is nothing fundamentally new in it. Even the tables reflecting data on experience are similar. The current form applies from December 12, 2021. The latest edition has made minor adjustments:

• with code "SIMPLE" gr. 11, the codes of territorial conditions (gr. 8), special working conditions (gr. 9), conditions for early assignment of a pension (gr. 12) do not apply;
• with code "QUALIF" gr. 11 you can indicate the codes of special conditions and conditions for the early assignment of a pension during the period of vocational training.

Read more about the latest changes in our article “The Pension Fund of the Russian Federation has changed the procedure for filling out SZV-STAZH.”

However, the Pension Fund considered it necessary to obtain, along with information on length of service, some information that would clarify certain issues regarding the reporting employer:

• on the number of persons for whom information on length of service was generated;
• on the summary amounts of contributions accrued and paid for the year (dividing them by type of payment) and the debt on them at the beginning and end of the year;
• on the existence of working conditions that give the employee the right to early retirement, and on the number of such persons.

To reflect this data, Resolution No. 507p approved another form - EDV-1, which must be submitted along with the SZV-STAZH report.

See also “What are the differences between the SZV-STAZH form and the EDV-1 form?” .

As the deadline for submitting a report on experience, the Law “On Individual (Personalized) Accounting...” dated 04/01/1996 No. 27-FZ (clause 2, Article 11) indicates March 1 of the year following the reporting year. Law No. 27-FZ does not contain rules on shifting it if it coincides with a weekend, so if March 1 is a general day off, the report will have to be submitted earlier.

For 2022, the SZV-STAZH report must be submitted by 03/01/2022.

At the same time, the law also provides for exceptions to the deadline for submitting the SZV-STAZH report.

So, if the insured person submits an application for a pension, then the report must be submitted within 3 calendar days from the date of receipt of such an application (Clause 2, Article 11 of the Law “On Persuance” dated 04/01/1996 No. 27-FZ).

How to fill out the SZV-STAZH when applying for a pension and what additional documents to prepare, find out in the ConsultantPlus Typical Situation, having received trial access to the system for free.

Also, the report is submitted ahead of schedule by the insured in the event of liquidation, reorganization, termination of the status of a lawyer, the powers of a notary engaged in private practice (Clause 3 of Article 11 of the Law “On Persuchet” dated 04/01/1996 No. 27-FZ). Information on when a report must be submitted in such situations is given in the table:

From January 10, 2022, for employers submitting information about the length of service for a number of persons exceeding 10, there is an obligation to send reports to the Pension Fund electronically. When the number of employees whose data is included in the report is 10 or less, the information can be submitted on paper (previously, the maximum number of insured persons for paper submission was 24).

SZV-STAZH format for 2022

For 2022, submit reports in the form SZV-STAZH in the form approved by Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 No. 507p. That is, the form itself has not changed. Only the rules have been updated.

The SZV-STAZH report has five sections:

• Section 1 “Information about the policyholder”;
• section 2 “Reporting period”;
• Section 3 “Information about the period of work of insured persons”;
• Section 4 “Information on accrued (paid) insurance contributions for compulsory pension insurance”;
• Section 5 “Information on paid pension contributions in accordance with pension agreements for early non-state pension provision.”

Sections 1, 2 and 3 are required to be completed.

Sections 4 and 5 are filled out only for SZV-STAZH forms with the information type “Pension assignment”. In the “original” form of the experience report, leave the columns of these sections empty.

Previously on the topic:

SZV-STAZH for 2022: what changes to consider?

Rules for recording vacation in SZV-STAZH

New codes for SZV-STAZH

The Pension Fund of Russia has changed the procedure for filling out SZV-STAZH⁠

Rules for registration and sample of filling out SZV-STAZH in 2022

The list of information that must be reflected in reporting on length of service is provided by Law No. 27-FZ (clause 2 of Article 11), which requires the following indications for each employee:

• FULL NAME.;
• his personal account number;
• period of work during the reporting year;
• conditions giving the right to apply a special procedure for recording length of service or to early retirement.

Read about what these conditions are in the article “Special work experience - what is it?” .

Download our checklist for filling out the SZV-STAZH for 2022 and do not make mistakes.

The main table of the SZV-STAZh form is intended for entering the above data. The form also contains fields for indicating the information necessary to identify the employer (its name, registration number, INN and KPP), data about the reporting period and the type of information (for the yearly report they will be initial, and in case of subsequent corrections - supplementary. In case of When submitting a report on employees applying for a pension before the end of the reporting year, the type of information will be indicated as “appointment of pension”).

Spaces are provided in the form for making notes on the presence (absence) of accrual and payment of contributions, but they are not filled out in the annual report, since they are intended for a report compiled in connection with the assignment of a pension.

The main part of the report is section 3 “Information on the period of work of the insured persons.”

In it, in order, you need to indicate the last names, first names, patronymics of the insured persons, SNILS, periods of work within the reporting year.

In this case, you need to indicate in a separate line for each employee the start and end dates of the period when he worked or did not work, for example, he was on vacation, on sick leave.

In this case, in column 11 you need to indicate additional information for each period of work. Additional information is reflected in the following codes:

If the period was interrupted, for example, an employee quit during the year and was hired again, each period must also be indicated on a separate line.

If a report of the “Pension Assignment” type is submitted, then the end date of the period is indicated as the employee’s expected retirement date specified in the employee’s application.

If the employee’s dismissal date falls on December 31 of the year for which the SZV-STAGE form is being submitted, then in column 14 you must indicate the symbol “X”.

If an employee has the right to early retirement due to territorial conditions, then in column 8 “Territorial conditions (code)” you must indicate one of the following codes:

Note: The list of regions of the Far North and equivalent areas was approved by Resolution of the USSR Council of Ministers dated January 3, 1983 No. 12.

If an employee has the right to early retirement due to special working conditions and these conditions are documented, and insurance premiums at an additional rate or pension contributions have been paid in accordance with pension agreements for early non-state pension provision, then in column 9 “Special working conditions (code )" you must specify one of the following codes:

The list of industries, works, professions, positions and indicators that give the right to preferential pension provision was approved by Resolution of the USSR Cabinet of Ministers dated January 26, 1991 No. 10.

Column 10 indicates the code of the basis for calculating the insurance period:

IMPORTANT! Starting from the report for 2022, a new code “VIRUS” must be entered in column 10. It is indicated in relation to health workers who provide medical care to patients with coronavirus or suspected of it.

Column 12 “Base (code)” contains the code of the basis for the condition for early assignment of an insurance pension.

In column 13 “Additional information” you need to indicate additional information on the conditions for the early assignment of an insurance pension.

For a sample of filling out the SZV-STAZH form for 2022, see our website:

Responsibility for violations related to the SZV-STAZH form

In accordance with Art. 17 of the Law “On Accounting” dated April 1, 1996 No. 27-FZ, a fine of 500 rubles is imposed on the policyholder. for each insured person in case of:

• failure to submit or submit a report in violation of the deadline;
• the report contains incomplete or unreliable information.

For violation of the electronic submission form, a fine of 1,000 rubles has been established.

In addition, an administrative fine in the amount of 300 to 500 rubles will also be imposed on officials. (Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation).

If at the time of dismissal the employee has not been issued an extract from the SZV-STAZH, then according to Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation:

• officials can either be warned or fined in the amount of 1,000 to 5,000 rubles;
• individual entrepreneurs are given a fine in the amount of 1,000 to 5,000 rubles;
• organizations can be fined 30,000–50,000 rubles.

Read about liability for violations in SZV-M in the following materials:

• “SZV-M: 500 rub. for a typo?
• “From October 1, the rules for imposing a fine for SZV-M will change”;
• “The court again did not allow the company to be fined for additional SZV-M”;
• “An accountant on sick leave - a mitigating circumstance in case of delay in SZV-M?”

Who and where should submit the SZV-STAZH form

SZV-STAZH is an annual report that at the end of the year is required to be submitted to the Pension Fund of Russia units. Based on this reporting, PFR units will receive information about periods of work, as well as insurance premiums accrued and paid for these periods.

The following are required to submit information in the form SZV-STAZH to the territorial divisions of the Pension Fund:

• organizations and their separate divisions;
• individual entrepreneurs, lawyers, notaries, private detectives.

The listed persons must report to the Pension Fund of the Russian Federation as part of the SZV-STAZH form for all their employees who perform work under an employment or civil law contract (Article 1, paragraph 1, Article 8, Article 15 of the Federal Law of 01.04.1996 No. 27 -FZ). It is worth noting that the SZV-STAZH form must be submitted for all individuals who are in an employment relationship with the insured or with whom civil contracts have been concluded. This follows from paragraph 1.5 of the Filling Procedure, approved. By Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p.

We believe it would be advisable to further consider some of the features that policyholders may encounter when deciding whether to submit new personalized reporting in the SZV-STAZH form.

If there were no payments during the reporting period

If an employment or civil law contract was concluded with a “physicist”, but there were no payments for them in the reporting period, then the SZV-STAZH form at the end of the year still needs to be generated and submitted. The fact of the presence (absence) of payments is not decisive in relation to this reporting.

If the founding CEO does not receive payments

The peculiarity of the legal status of the head (director) of the organization is as follows: he is subject to the norms of labor law, as an employee who has entered into labor relations with an employer - a legal entity on the basis of an employment contract (Part 1 of Article 273, Article 274 of the Labor Code of the Russian Federation ). In this regard, we do not exclude that the SZV-STAZH form at the end of the reporting period (that is, the year) will need to be generated for the general director, the sole founder. Moreover, even if an employment contract has not been concluded with him and he does not receive any payments from his own organization. After all, a report on the SZV-STAZH form must be filled out for all persons who are in an employment relationship with the insured (clause 1.5 of the Filling Out Procedure, approved by Resolution of the Pension Fund of the Russian Federation Board of January 11, 2017 No. 3p). However, so far there has been no official clarification on this matter. Therefore, we will not make statements on this matter.

If self-employed citizens are not employers

Individual entrepreneurs, lawyers and notaries who pay pension contributions only “for themselves” do not have to submit information on the SZV-STAZH form for themselves. After all, they have entered into neither labor nor civil law relations with any insured. They must report on their own experience.

Where to submit the report

A new report on the experience is submitted to the territorial bodies of the Pension Fund. The tax inspectorates will not accept it, despite the fact that from 2022 they control the accrual and payment of insurance premiums. The length of service of individuals remained “under the supervision” of the Pension Fund and its territorial bodies.

Results

Information about length of service is no longer included in reporting on insurance premiums due to the fact that the tax service is now in charge of the calculation and payment of contributions intended for the Pension Fund. She has no need to obtain information about her work experience, but the Pension Fund has such a need. Therefore, the obligation to accept data on length of service remains with this fund. The report is submitted in the SZV-STAZH form once a year no later than March 1st. The report for 2022 must be submitted no later than 03/01/2022 simultaneously with the EFA-1 report.

Sources:

• Tax Code of the Russian Federation
• Federal Law of 04/01/1996 N 27-FZ “On individual (personalized) registration in the compulsory pension insurance system”

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