Instructions: how to correctly fill out SZV-M for a founder without a salary

Features of reporting in the SZV-M form

All institutions that have employees registered under employment agreements and civil contracts and who receive wages are required to send information about insured persons. The regulations and letters of the Pension Fund explain whether it is necessary to submit SZV-M LLC, unless the director is unpaid and he does not hold a position and is not registered at the enterprise - it is necessary, otherwise the policyholder will be held accountable.

IMPORTANT!

In 2022, the reporting form was updated. From May 30, 2022, policyholders are required to report on a form approved by Resolution of the Board of the Pension Fund of the Russian Federation No. 103p dated April 15, 2021. Previously, reports on insured persons were submitted in the form established by Resolution of the Board of the Pension Fund of the Russian Federation No. 83p dated 02/01/2016. Now it doesn't work. All information, starting with reporting for May 2021, must be sent using a new form.

The report must be submitted monthly by the 15th day of the month following the reporting month. SZV-M is rented out:

• legal entities;
• individual entrepreneurs;
• individuals and self-employed persons hiring workers.

The key purpose of maintaining a report is to reflect information about insured persons, including pensioners, working and retired.

Read more: how to fill out the SZV-M report

The reporting shall indicate individual information about the insured persons:

• FULL NAME,
• SNILS,
• TIN.

The employee’s income indicators for the period under review are not indicated in the document.

Use free instructions from ConsultantPlus experts to fill out the SZV-M in a standard situation.

to read.

When, about whom and how to report: legal requirements

From 04/01/2016, an obligation was introduced to submit monthly personalized accounting information to the Pension Fund for each citizen insured in the pension system. According to Art. 7 of the Federal Law of December 15, 2001 No. 167-FZ, insured persons are citizens of the Russian Federation, foreigners and stateless persons (except for those who work in the country in the status of a highly qualified specialist) who:

• work under employment agreements or GPC agreements, author's orders, license agreements providing for the payment of remuneration, including if one of such agreements is concluded with the manager or the sole founder;
• work outside the Russian Federation, but pay insurance premiums on the territory of the Russian Federation;
• provide themselves with work (private practitioners and individual entrepreneurs);
• are clergy or members of peasant farms, or members of family (tribal) communities of indigenous peoples of the North, Siberia and the Far East, carrying out traditional economic activities;
• other categories of citizens who have relations with compulsory pension insurance.

From this listing it is clear that employers (in the law they are called policyholders) report to the Pension Fund of the Russian Federation every month about the persons with whom they have entered into contracts: labor, civil servants, author's orders. Information must be submitted no later than the 15th day of the month following the reporting month, using a special form SZV-M, which was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated April 15, 2021 No. 103p.

IMPORTANT!

If an agreement has been concluded with the invited director, but he applies professional income tax, he is not included in the SZV-M report, since such a citizen does not belong to the category of insured persons.

In what cases is the form submitted to the founder?

A founder is a person on whose initiative a specific economic entity was created and who is the owner of the organization’s property and capital. Whether to include information about the owner of the company in pension reporting depends on the nature of the relationship.

If the founder does not take any part in the activities of the created economic entity, is not involved in the management and disposal of assets, then there is no talk of labor or civil relations, much less of any kind of remuneration. Consequently, SZV-M is not filed against a founder who is not a director.

There is a second option, when the owner participates in the life activities of the subject. For example, makes management decisions, works with personnel, controls suppliers. Moreover, it makes no difference whether the relationship is documented, that is, whether an employment or civil law contract is concluded with the founder. The fact of accrual of remuneration for labor also does not matter. The explanations of the Ministry of Labor in letter No. 17-4/10/B-1846 dated March 16, 2018 indicate whether the SZV-M should be taken if there is one founder and he is also a director, and the salary is not calculated - yes, if he is actively involved financially - economic activity of the enterprise.

IMPORTANT!

If the founder participates in the management of the company, then information about him is provided to the Pension Fund on a general basis, regardless of the availability of earnings and a contract.

Deadlines for founding directors

There are no special deadlines for submitting personalized reports for directors who are the sole founders of the company. They must submit reports, like all others, within the following deadlines:

• SZV-M is always due by the fifteenth day of the next month;
• The SZV-experience is always submitted before March 1 of the following reporting year.

There are exceptions to this rule when the deadline falls on a weekend. In such a situation, the deadline is postponed to the next working day after the weekend.

Is it applied to the head of the organization?

Often, the owners of small companies take on management responsibilities. In other words, the founder of an enterprise or firm becomes its director. But they forget about proper documentation of the relationships that have arisen. As a result, there is neither an employment nor a civil law contract with the director, and his earnings are not accrued.

The latest clarifications from the Ministry of Labor (letter No. 17-4/10/B-1846 dated March 16, 2018) have adjusted the requirements for reporting to the Pension Fund. Now SZV-M for founders who are not employees will be filed in 2022 in any case. The presence of a contract and earnings do not play any role.

The position of officials is quite simple: if the founding citizen performs the functions of the head of the company, then in fact he has an employment or civil relationship with the policyholder. Therefore, information about it is included in the pension report.

IMPORTANT!

Be sure to form a SZV-M for the general director without a salary: he is a person performing the functions and having the authority of a manager. Even if the director is not paid remuneration and is not officially registered with the company.

The deadline for the completion of SZV-M is in 2022 for workers

No later than the 15th day of the month following the reporting month, organizations and individual entrepreneurs with employees must submit SZV-M to the Pension Fund of Russia.

Also see “Deadlines for completion of SZV-M in 2022”

Do I need to apply to become an accountant without a salary?

Pension Fund specialists explain what reports to submit if the organization has one director without a salary - information about the insured persons for such a director. The situation is similar with SZV-M for an accountant without a salary. The presence of an employment contract does not play any role. The provisions of Article 16 of the Labor Code of the Russian Federation indicate that labor relations arise from the moment the employee is allowed to perform duties, and not from the moment the employment agreement is signed.

IMPORTANT!

Include in the report all company employees who have an employment or civil legal relationship with the insured. The presence of an official contract does not matter: SZV-M for a founder without an employment contract in 2022 is submitted in the same manner as for other employees. It also makes no difference whether wages are paid.

What is the SZV-M report?

The SZV-M report contains only a list of employees’ full names, their SNILS and INN.
It is so simple that it raises the only question - why take it every month? The pension fund needs to know which employees are still working. The thing is that pensions are calculated differently for working and non-working pensioners. SZV-M will help the fund immediately find out about the dismissal of a pensioner and recalculate payments for him. Despite the fact that the report was started for the sake of pensioners, you will still have to submit a list of all working employees.

The information from the report is important to the pension fund. But there is another problem: they are duplicated. The Pension Fund of the Russian Federation receives similar information from the SZV-TD report, and much more quickly: the very next day after hiring or dismissal. And here again there is an explanation: SZV-TD is only about employees under an employment contract, SZV-M is also about individuals who work under a GPC agreement.

Example

An accountant or director went on long unpaid leave. Should information about them be included in the report?

Yes, turn it on. Leave without pay does not interrupt or terminate the employment relationship. Therefore, submit SZV-M if the director is not paid a salary.

Submit reports even if the company’s activities have been suspended and there is only one manager on staff - the only founder who has been sent on long-term unpaid leave. And if, for example, a manager resigns, then a zero form is submitted to the Pension Fund.

The difference between the zero form and the regular form is that it does not indicate information about the insured persons. All other information about the organization must be entered.

Opinion of the Pension Fund on filing SZV-M for the sole founder

The Pension Fund of the Russian Federation, in letter dated May 6, 2016 No. 08-22/6356, expressed the position that the head of the SZV-M - the sole founder - is obliged to submit the SZV-M report for himself, even if he does not receive a salary. According to representatives of the fund, if wages and benefits were not paid in the reporting month, then reporting in the SZV-M form is still submitted. The Pension Fund of the Russian Federation refers to the law of December 15, 2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation.” The regulation states that the insured persons are:

• Russian citizens;
• foreign citizens or stateless persons (residing in the Russian Federation),

if they work under an employment contract, including heads of organizations - the only participants and owners of the organizations' property.

According to Part 1 of Art. 7 Federal Law No. 212-FZ dated July 24, 2009, insurance premiums are paid from amounts transferred to citizens within the framework of labor relations. And we have already found out that the director - the only founder - is an employee without an employment contract, that is, he is in an employment relationship.

Following the conclusions of the officials, the director will have to submit a report to:

• even if an employment contract was not concluded with him;
• even if no payments were made to the general director in the reporting month.

True, then the Pension Fund of the Russian Federation changed its position on whether SZV-M is leased to the sole founder, and for a whole year employers could not include the sole founders in their reporting. But as of the March 2018 report, they are obliged to do this again, since the FIU has returned to its original point of view. This was stated in his information message.

What if the company is active?

In practice, cases are common when an organization has no employees and the founding manager did not enter into an employment contract with himself. But thanks to the efforts of this director, the organization exists and, nevertheless, conducts financial and economic activities (in particular, reporting is submitted and there are movements in bank accounts). Is it then necessary to file a SZV-M for the director?

Please note: on the website of the OPFR for St. Petersburg and the Leningrad Region it is specified that SZV-M can not be submitted to the director only if financial and economic activities are not carried out.

But neither the letter from the Ministry of Labor nor the letter from the Pension Fund says anything about the fact that if, for example, there are movements in the accounts, then SZV-M must be handed over to the director. Moreover, these letters note that the object of taxation by insurance premiums arises only if there is a fact of payment of funds in favor of individuals. Here, for example, is an excerpt from a new letter from the Pension Fund of Russia:

Therefore, in our opinion, if the director did not enter into an employment contract “with himself” and does not receive any payments from organizations, then there is no need to submit an SZV-M.

But can it be that it carries out certain operations, enters into contracts, has transactions on accounts, and its only director is not even considered an employee and does not receive any salary? There is no answer to this question in the commented letters. Officials only noted that Rostrud should be in charge of clarifying this issue.

The essence of the dispute

Inspectors from the Pension Fund fined the LLC for failure to submit the SZV-M form in relation to two founders (one of them was also the director of the company).
The organization believed that it should not report in the SZV-M form, since it does not have employees, does not pay salaries, does not pay other remunerations and does not transfer insurance contributions from them. The organization does not have any employment or civil law contracts. Consequently, she is not obliged to submit personalized accounting data in relation to the founders (including the founding director).

Past opinions

Initially, the Pension Fund voiced the position that in the described situation, information in the SZV-M form must be submitted. For example, such a conclusion is contained in letter dated 05/06/2016 No. 08-22/6356.

Then, officials came to the opposite conclusion: there is no need to submit a payment for the founder-manager. This conclusion was reached, for example, in the PFR branch in St. Petersburg and the Leningrad region. Pension Fund specialists were guided by Pension Fund letter No. LCh-08-26/9856 dated July 13, 2016). The opinion was that if there is no employment contract with the founder, then there is no need to apply for it.

Now the position has changed. In any case, companies must submit SZV-M for the director of the sole founder without salary 2020 (letter of the Ministry of Labor dated March 16, 2018 No. 17-4/10/B-1846).

Moreover, an organization that does not carry out activities must pass the ERSV. To avoid any inconsistency between information from different forms, you need to submit both SZV-STAZH and SZV-M. Otherwise, the company will face fines.

Answers to common questions about if the director does not receive a salary SZV-M how to submit

Question #1:

For what purpose is personalized accounting information submitted to the Pension Fund in the SZV-M form?

Answer:

Information transmitted through the SZV-M form helps the Pension Fund monitor working pensioners and their employment. This is being done because the indexation of pensions for working pensioners has been cancelled.

Question #2:

It turned out that the employment contract with the director of the sole founder of the LLC was valid for only 1 day of the reporting month, should I submit an SZV-M for this reporting period?

Answer:

Yes, one day is enough to submit information in the SZV-M form to the Pension Fund.

In what cases are the founders not indicated?

In accordance with Art. 7 of the Federal Law of February 8, 1998 No. 14-FZ “On Limited Liability Companies” the participants of the company can be;

• citizens;
• legal entities.

A company can be founded by one person, who becomes its sole participant. The company may subsequently become a single-member company.

A company cannot have another business company consisting of one person as its sole participant.

Thus, if the founder is a legal entity, it cannot be included in the SZV-M, because a legal entity cannot be an insured person.

Example:

The founders of ABC LLC are 3 individuals and GDE LLC. In SZV-M it is necessary to include individuals (they are insured), but not to include GDE LLC, because it cannot act as an insured person.

What happens if you don't give in?

If reports are not submitted for such directors, then the fund’s specialists will charge a fine of 500 rubles. The fine is calculated for each month and for each employee. There is information about all companies in the fund, so if the inspector discovers that the director of the company does not include himself in the personal accounting information, then a fine will inevitably be assessed.

Example.

In LLC Peonies, apart from the director, who is the founder in the singular, there are no more employees. The director did not enter into an employment contract with himself, but he is active. He does not submit personal accounting information to the fund. We will calculate the amount of the fine if he does not submit a single SZV-M report in 2022.

The table shows that the amount of the fine for the year will be impressive, so it is necessary to submit a report.