Form SZV-K in 2022: form and sample filling

From our article you will learn:

Organizations and individual entrepreneurs submit reports to the Pension Fund of Russia. Companies provide information about personalized employee records by sending various reports. The Pension Fund of the Russian Federation may request from employers information about the work activities that the employee performed before registration in the compulsory pension insurance system. Then the policyholder draws up a document in the SZV-K form.

In the article we will look at what the SZV-K report is, how to fill out and submit the document in 2022.

SZV-K report to the Pension Fund of Russia

Back in 2022, the Pension Fund approved a reporting form on employee experience and explained what this form is and who submits the SZV-K. This reporting form is provided by the following categories of policyholders:

Many accountants and HR department employees are familiar with this form of reporting. Information was provided to the Pension Fund in 2003 and 2004 using a similar form. The reporting information reflected the length of service of employees until the end of 2001.

IMPORTANT!

From 02/11/2020, the new unified form SZV-K is used. The form and instructions for filling out are established by Resolution of the Board of the Pension Fund of the Russian Federation dated September 27, 2019 No. 485p. OKUD code is not provided.

Who takes SZV-STAZH and when?

The SZV-STAZH form is an annual report on personalized accounting in the compulsory pension insurance system. It reflects information for each insured person, on the basis of which he will be assigned a pension. All policyholders , that is, employers of insured persons, to submit a report

Organizations and individual entrepreneurs take SZV-STAZH for those who work for them under an employment or civil contract. The exception is self-employed people with whom GPC agreements have been concluded. Insurance premiums are not calculated for them and are not included in the report. If a self-employed person works with an organization or individual entrepreneur under an employment contract, he is an ordinary employee for whom contributions are calculated and SZV-STAZH is submitted.

You need to report even when only the director is listed in the LLC - the only founder without an employment contract. The report also includes employees who were on leave for the entire year without pay or to care for a child and did not receive any payments from the employer. There is no such thing as a zero SZV-STAZH report.

Single entrepreneurs pay insurance premiums only for themselves and cannot enter into an employment contract with themselves, so they do not need to take SZV-STAZH.

The deadline for submitting the SZV-STAZH is annually, no later than March 1 of the following reporting year. But there are situations when the report must be submitted within a year, for example:

1. The employee applies for a pension . SZV-STAZH is submitted within three calendar days from the date of application from the employee or request from the Pension Fund. In the report, you need to select the “Pension assignment” information type.
2. An LLC or individual entrepreneur is closing down . SZV-STAZH is submitted within a month from the date of approval of the interim liquidation balance sheet of the LLC or the decision to close the individual entrepreneur. The type of information in the report is “Initial”.
3. The LLC began bankruptcy proceedings . SZV-STAZH is handed over before the manager’s report on the results of bankruptcy proceedings is submitted to the arbitration court. Information type is “Original”.

Due date: 2022

There are no uniform deadlines for submitting the report. The Pension Fund of Russia decides who submits the SZV-K report and when in 2022, sends requests to these organizations with the requirement and deadlines. In a standard situation, one month is allocated for the formation and provision of information. But there are urgent requests when several days are given to collect and send information. The letter from the Pension Fund always indicates a specific deadline for providing data, please adhere to it.

IMPORTANT!

There is one exception! If you operate in the territory of the Republic of Crimea or the city of Sevastopol, submit information no later than December 31, 2021 (Part 1, 2, Article 6.1 of the Federal Law of July 21, 2014 No. 208-FZ).

The SZV-K form can be submitted both electronically and on paper. But we recommend submitting information electronically via secure communication channels. Information about the length of service will quickly be transferred to the individual personal account of the insured person.

Work activity: length of service

Fill out the column “Grounds (code)” of length of service in accordance with Appendix 1 to the Instructions, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated July 31, 2006 No. 192p.

In the “Additional information” column about length of service, depending on the value specified in the “Grounds (code)” column of length of service, indicate the relevant information:

• flying hours (hours, minutes);

• number of parachute jumps;

• number of descents (ascents);

• actually worked time (months, days);

• volume of work (share of rate) for the position held;

• number of teaching hours.

At the same time, if regulatory documents define the conditions under which the specified period is included in the length of service, fill out data on length of service broken down by calendar years. For example, if an employee worked as a pilot from September 23, 1989 to February 10, 1990, then two periods of activity must be reflected in the SZV-K form:

• from September 23, 1989 to December 31, 1989;

• from January 1, 1990 to February 10, 1990.

How to fill out SZV-K

The form consists of the following sections:

1. Information about the insured person. Includes: SNILS, full name, date of birth and place of residence. This information is filled in based on your passport and insurance certificate. For the “territorial living conditions” indicator, an empty value is acceptable in the absence of supporting documents.
2. Type of reporting form. Select from the suggested types and check the box. Initial - when submitting information for the first time, corrective - when changing the information of the original SZV-K about the length of service or other information about the insured person, canceling - to cancel previously provided information.
3. Periods of activity. The section includes information about the periods of work experience of the insured person until December 31, 2001, based on the work record book. Fill in the name of the organization, activity code (required). To determine it, we use Appendix No. 1 of the Pension Fund Resolution No. 485p.

Let's look at a clear example of filling out SZV-K. The conditions for filling out are as follows:

GBOU DOD SDYUSSHOR "ALLUR" received a notification from the Pension Fund of the Russian Federation about the provision of information on employee Sergeev Sergey Sergeevich. According to the work book records, there is information that Sergeev S.S. works at the GBOU DOD SDYUSSHOR "ALLUR" in the position of "building maintenance worker":

• the employment contract with GBOU "ALLUR" was concluded on August 21, 2014;
• from 03/23/1980 to 03/25/1985 - work as a “turner” at the Stroyka enterprise (an area equated to the regions of the Far North);
• from 03.03.1986 to 04.11.1988 - work as a “general worker” at the Chaika enterprise (region of the Far North);
• from 11/14/1988 to 04/01/1999 - work as a “gas cutter” at the enterprise “Plant No. 12” (the position is classified as work with difficult working conditions).

This is what a sample looks like on how to fill out the SZV-K according to these conditions:

Rules for filling out SZV-STAZH

When filling out the paper SZV-STAZH form manually, follow the rules:

• use a ballpoint or fountain pen of any color except red and green;
• write in capital block letters, without blots or corrections;
• if there are no indicators, put dashes - a straight line in the middle of the cell.

Information about wages and other payments in favor of the employee, about accrued insurance premiums is taken from salary slips. About the period of work - from orders and other personnel records documents, GPC agreements.

The report is signed by the manager or representative with a power of attorney. Be sure to fill out the job title and signature. A stamp is placed if there is one.

Features of filling for Crimea and Sevastopol

The updated instructions for filling out the SZV-K for Crimea provide a special procedure for filling out the report. For policyholders operating in the territory of the Republic of Crimea or the city of Sevastopol, include in the form information about the length of service for the periods:

• up to December 31, 2014 inclusive - if you brought the constituent documents into compliance with the legislation of the Russian Federation within the period established by law and submitted an application to enter information into the Unified State Register of Legal Entities;
• up to 12/31/2015 inclusive - in other cases.

Completed form SZV-K about work experience

When starting to draw up the document, the company employee who is responsible for this report must make sure whether this person is on the company’s staff. All data is filled in chronological order. Data is provided from the very first to the last place of work. There is no need to enter information here that relates to places of work after January 1, 2002. A separate form must be filled out for each person.

How to fill out SZV-K if you have no experience

If a request has been received from the territorial branch of the Pension Fund for a dismissed employee or for an employee who does not have entries in the work book for the required period, then there is no need to fill out information. In this case, prepare a letter of refusal, in which you describe in detail the reason why it is not possible to provide information. Let's look at the situation using an example.

An official request from the Pension Fund for Irina Yuryevna Pegova.

Pegova I.Yu. worked at the State Budget Educational Institution of Children's and Youth Sports School "ALLUR" in the position of "wardrobe attendant" in the period from 07/15/2013 to 06/22/2017. Dismissed at her own request by order of the director No. 102 dated 06/22/2017 based on a statement b/n dated 06/07/2017.

What happens if you do not submit information on form SZV-K

If you do not transmit information, provide it incompletely or unreliably, you will be fined under Art. 15.33.2 of the Code of Administrative Offenses of the Russian Federation threatens only an official - in the amount of 300–500 rubles.

The employer himself may be held liable under Art. 25 Federal Law No. 173-FZ, if because of it the insured person will receive a pension in a larger amount than expected. Then the employer will be obliged to reimburse the Pension Fund for excess expenses.

It happens that information is physically impossible to provide, because the information simply does not exist. For example, if there was no work experience before 2002 or the employee for whom information was requested has already left the company. In this case, you should not ignore the request; we recommend sending a letter to the Pension Fund office and indicating in it the reasons why it is impossible to submit information.

Organize work with employees in Kontur.Accounting. Calculate wages, vacation pay and sick leave, submit reports on personal income tax, insurance contributions and labor activity to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Federal Tax Service. And in Accounting you can keep records, prepare financial statements and build management reports. All new users receive 14 days of service in the service as a gift.

Storage periods and responsibility

Documents containing individual information about experience must be stored for at least 75 years (Article 22.1 125-FZ and Article 905 of Order No. 558 of the Ministry of Culture). If reporting forms are prepared and submitted electronically, arrange for documentation to be stored in electronic format. Reflect the procedure in the accounting policy, familiarize the responsible persons with signature.

The official request from TOPFR indicates not only the latest deadlines for providing information, but also the responsibility provided for failure to provide or for indicating erroneous data. For example, refusal to provide, incomplete provision or distortion of information in the SZV-K form threatens officials of the institution with an administrative fine. Its size is 300-500 rubles. (note to Article 2.4, Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation).

At the same time, the size of the pension is determined based on the data provided. If you provide incorrect data that will lead to the assignment of an inflated pension, the Pension Fund has the right to sue for compensation for material damage (Article 25 173-FZ), so it is important to provide reliable information.

Responsibility for refusal to transfer information

The management of an organization faces administrative liability under Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation if it:

• does not understand what the SZV-K form is and ignores the requirement of the Pension Fund;
• did not provide information within the prescribed period;
• provided an incomplete report.

In this case, officials have the right to be fined in the amount of 300 to 500 rubles. A similar responsibility is provided for individual entrepreneurs. In addition, the organization itself, according to Article 25 of Federal Law No. 173-FZ of December 17, 2001, will be forced to compensate the PFR body for damages through the court.

Delivery form

After we have figured out the question of what this SZV-K is, we will tell you in what form: electronic or paper it is better to submit it. In principle, companies with less than 25 employees can submit a document on paper (Clause 2, Article 8 of Federal Law No. 27-FZ dated 01.04.1996).

However, it is better to provide this report electronically in the format of generated packets of individual information. The form must also be printed and given to the insured employee; the second copy with the employee’s personal signature must be kept.

Filling procedure

In order to fill out the report correctly without errors, you need to be guided by paragraphs 31-33 of the Instructions, approved. by resolution of the Board of the Pension Fund dated January 11, 2017 No. 2p. The report is filled out on the basis of the work record book and other documents confirming the employee’s insurance record.

If information about an employee is submitted for the first time, then you need to put an “X” in the “Initial” field. You also need to do this if the fund did not accept the initial report due to errors.

If the accountant independently found an error in a previously submitted form, then you can clarify the information by submitting a corrective form. When you need to completely cancel previously submitted information about an insured employee, in the field where the type of adjustment is indicated, you must indicate “Cancelling.”

Who prepares the report: HR or accounting

In our opinion, accounting department employees should interact with the UPFR divisions regarding the submission of the SZV-K report. However, when preparing reports, it is most likely impossible to do without the participation of the HR department. The fact is that the report is filled out based on information from the work book and other documents stored, most often, in the personnel department (or in the archive). Such documents include (clause 11 of the Rules approved by Decree of the Government of the Russian Federation of October 2, 2014 No. 1015).

• written employment contracts;
• work books of collective farmers;
• certificates issued by employers or relevant state (municipal) bodies;
• extracts from orders;
• personal accounts statements for the issuance of wages.

Thus, we believe that personnel officers may need to take part in the preparation of reports on work experience before 2002 and, possibly, provide copies of documents and an information certificate for the employee to the accounting department.

One SZV-K form is filled out for only one individual. The information is filled out in the report in chronological order for the period from the start of the insured person’s employment until 01/01/2002 (clause 31 of Instruction No. 2p).