How to avoid a fine if SZV-M is not passed due to a technical failure

Why are reports submitted on paper?

At the moment, only VAT returns are required to be submitted exclusively electronically.

There are a fairly large number of taxpayers who provide reports on paper. All of them are not VAT payers. And everyone has their own reasons for giving up the old fashioned way. For some, the operator’s services are too expensive, some send a minimum number of reports and see no point in paying money for electronic delivery, and others fundamentally do not want to submit any other way.

Three ways to present SZV-M

After filling out the report form, you must select the appropriate method for submitting it to the Pension Fund.

You can deliver a paper SZV-M to its destination (to the territorial office of the Pension Fund of Russia) in one of the following ways:

It remains to clarify two more important reporting points: where to submit the SZV-M on paper and in what time frame? The report must be submitted to the territorial office of the Pension Fund of the Russian Federation at the place of registration of the policyholder no later than the 15th day of the month following the reporting month (clauses 1 and 2.2 of Article 11 of Law No. 27-FZ). There is a single reporting date for paper and electronic SZV-M.

Submitting reports electronically

Our article, of course, is not about renting through telecommunications channels, but it is impossible not to mention them.

Nowadays, the bulk of reporting is submitted electronically. It's simple, convenient, reliable and fast. True, it is quite expensive.

In order to “surrender electronically,” you need to conclude an agreement with the operator, receive an electronic signature key, and you can start.

A huge advantage is the fact that all report forms are always up to date and are updated automatically . In addition, after generating an electronic report, it is possible to check its indicators. If errors are detected, the program will show you exactly what needs to be corrected.

The response to accept the report comes from the inspectorate quite quickly; if there are errors, they are indicated in the tax report.

In addition, you can receive and send various documents electronically, respond to the requirements of the tax inspectorate, and conduct reconciliations.

What is the procedure for preparing the SZV-M report?

The SZV-M report is small and consists of four sections:

1. Information about the policyholder, who is the employer;
2. Information about the reporting period;
3. Information about the type of form to be filled out;
4. Information about insured persons - employees of organizations and individual entrepreneurs.

In the first section, be sure to fill in the employer’s number for identification with the Federal Tax Service, its checkpoint, as well as the name and registration number with the Pension Fund of Russia.

The second section should contain the name of the month for which the report is being compiled.

In the third section, the responsible employee, when submitting the report for the first time, indicates that SZV-M is primary. If the report for the specified period is submitted again, since not all data is indicated in the primary report, then the form type is selected - supplementary. In the case where erroneous data was previously sent, indicate the cancellation form.

Next, fill out the main section, where the following information about all employees should be indicated:

1. Last name and initials of the employee;
2. His SNILS;
3. His Taxpayer Identification Number.

Important ! The employer does not always have information about the employee’s TIN or SNILS, so in this case it is allowed not to fill out the corresponding field, but to put a dash in its place. At the same time, Pension Fund specialists strongly advise attaching an explanatory letter to such a report, which will indicate the reason for the employer’s lack of this information.

Who can submit a report on paper

According to the general rule established by law, companies or individual entrepreneurs with fewer than 25 employees can submit a paper report . This means that if 24 employees are employed, then you can report on paper, if there are 25 or more, we send the report by email.

In addition, there are force majeure situations. For example, there is no Internet or the computer is broken, and you need to submit it urgently. In this case, if the number of employees is up to 25 people, the report can be submitted in paper form, even if previously reports were always submitted via telecommunication channels.

Penalties

Penalties are provided for violation of the procedure for submitting a report in the SZV-M form. This applies not only to violation of deadlines, but also to errors when filling out (intentional or unintentional). Common mistakes - an organization tries to submit SZV-M in paper form if it has 25 or more employees, or if all insured persons are not included in the document.

If the employer did not meet the permitted period and submitted the SZV-M after the 15th day of the next month or did not submit it at all, he will be assessed a fine in the amount of 500 rubles for each employee. For example, an organization filed a SZV-M on July 19 for June, and 10 employees are included in the report. In this case, penalties in the amount of 5,000 rubles will be applied to her.

The same amount of fine is provided for failure to include insured persons in the report. For each organization you will have to pay 500 rubles.

If an organization employs 26 insured persons and submits a SZV-M on paper, it faces a fine of 1,000 rubles.
But this is only possible if the Pension Fund employee made a mistake or all insured employees were not included in the report, since the Pension Fund should not accept SZV-M reporting on paper from such companies. Next news

The procedure for filling out the SZV-M on paper

In order to fill out a paper report, you must first find an up-to-date form. This can be done on the Internet and is not difficult.

Drawing up a report on paper is no different from filling it out electronically . All 4 sections of the form are filled out, that is, the following is indicated:

• Information about the organization that compiled the report
• Month and year for which the report is submitted
• Information type. If the report is filled out for the first time for the specified period, then the information type is “outgoing”. A form with the information type “additional” or “cancellation” is used when correcting errors.
• Information about the organization's employees. SNILS and TIN of the employee are indicated

At the bottom of the report, the signature of the director, the seal of the organization and the date of submission of the form are indicated.

Is it possible to send SZV-M by mail?

Current legislation does not prohibit submitting SZV-M by mail due to the fact that submitting a report on paper, as already noted, is acceptable. But for this, the condition must be met that the number of persons included in the reporting must not be exceeded (no more than 10 people).

Before sending the report by mail, it is necessary to draw up an inventory of the attachments in the letter, which will have a post office stamp with the date of its sending, which, if necessary, can confirm the timely delivery of the SZV-M.

For information on the procedure for compiling an inventory when sending a form by mail, see the article “How to correctly compile an inventory of documents - sample?” .

If the employer decides to submit the SZV-M to the Pension Fund of Russia by mail, but at the same time reports for 11 people or more, then he will be fined 1000 rubles. due to a violation of the method of sending the report (Article 17 of Law No. 27-FZ).

Having made sure that SZV-M can be sent by mail, let’s move on to the question of how long it needs to be done.

Programs for generating and checking generated reports

Especially for those who submit reports on paper, the Pension Fund places on its website free programs for generating and checking reports. Such programs include “Documents PU-6” and PFR - POPD.

The program “Documents PU-6” allows you to generate, among other things, a SZV-M report. It’s worth mentioning right away that the program is quite simple, but requires very careful filling out of all information fields. To generate a report, you must enter all the data about the organization, and then about the employees of the enterprise. The program not only compiles a report in an up-to-date form, but also generates an upload file for transfer to the Pension Fund. The file must be checked in the PFR-POPD program. If all checks are successful, you can submit the form.

How can I provide SZV-M?

According to Art. 8 of the Federal Law of April 1, 1996 No. 27-FZ, information for individual (personalized) accounting submitted in accordance with this Federal Law to the bodies of the Pension Fund of the Russian Federation is presented in accordance with the procedure and instructions established by the Pension Fund of the Russian Federation.

This information may be presented as follows:

When submitting information in electronic form, the relevant body of the Pension Fund of the Russian Federation sends to the policyholder confirmation of receipt of the specified information in the form of an electronic document.

Submitting a report in person or by proxy

Is the report generated and verified in every possible way? Now you can go “give up.”

To do this, print out the form in 2 copies, put the upload file on a flash drive and go to the Pension Fund branch.

If the report is submitted by the director of the organization or the individual entrepreneur himself, then there is no need to provide additional documents.

A power of attorney will be required if a representative, for example, an accountant, is submitting a report from an organization. A representative of an individual entrepreneur must submit a notarized power of attorney to the fund.

The Pension Fund specialist enters the upload file into his database and, if he finds no errors, makes a mark of delivery on the taxpayer’s copy. From this moment the report is considered sent.

Features of submitting the paper version of SZV-M

The legislation of the Russian Federation regulates several ways of submitting SZV-M reports in paper form:

• personally;
• by proxy;
• via mail.

The document is submitted to the local branch of the Pension Fund at the place of registration of the organization as a payer of insurance contributions.

After completing the reporting, before submitting it to the Pension Fund, you must:

• certify the document with the signature of the manager, indicate his full name and position;
• indicate the date;
• certify the document's seal (an exception is allowed if the company refuses to use the seal).

Sending a report by mail

Another way to deliver a paper report to the Pension Fund is to send it by mail.

Sending a letter may take quite a long time. There is no need to worry about this, since the date of submission of the report will be considered the date the letter was sent by the taxpayer . That is, the form can be sent even on the last day of submission.

The algorithm of actions in case of sending by mail will be as follows:

1. We print out the report in 2 copies, put a stamp, and sign it with the director. One of them can be immediately put into the folder with reports, since only one copy needs to be put in the envelope.
2. We go to the nearest post office and pay for sending the letter. Our goal is to send a valuable letter with an inventory of the attachment. Where can I get this inventory? You can go to the post office while we’re standing in line and we’ll have time to fill it out. Or you can use services for generating similar documents on the Internet and come with a completed form ready to send. In the inventory, we must indicate the sender, that is, the name of the organization or individual entrepreneur, the address of sending the letter (branch of the Pension Fund), the name of the reports being sent and their quantity. Since our letter is valuable, we indicate the value in the inventory, you can put 1 ruble. The postal worker makes an acceptance mark on our copy of the inventory and issues a receipt for payment.
3. We attach an inventory with a mark and a receipt to our copy of the report. The report has been submitted!

When sent by mail, the downloaded file is not transferred to the Pension Fund. Fund employees will enter the information received manually.

Who is required to submit a report in the SZV-M form in 2022?

All organizations and individual entrepreneurs that have at least one employee on their staff must report to the Pension Fund. There are also no concessions for such employers when passing the SZV-M.

Thus, answering the question of who is required to submit the SZV-M report in 2022, we can say with confidence that all employers (both organizations and individual entrepreneurs) are required to prepare and send this document to the Pension Fund.

Important ! The report includes all employees who are employed on the basis of civil law and labor contracts. That is, the report indicates not only those currently employed, but also employees on maternity leave, annual leave and long-term sick leave.

What are the deadlines for submitting the SZV-M report?

The SZV-M report must be submitted by employers on a monthly basis. Like any other reporting, SZV-M has its deadline for submission - the 15th day of the month following the reporting month. Thus, in 2022, the Pension Fund of Russia requires submitting a report in the SZV-M form no later than the dates indicated in the following table.