The SZV-M report on the number of employees working in the organization has been submitted by employer organizations for two years already, since the summer of 2016. During this time, they managed to get used to it, but not to love it. Therefore, many people have ideas about its abolition. Now there is a real chance for this.

What happened?

A petition has been published on the website of the Russian Public Initiative to cancel the monthly report for all employers in the SZV-M form. Since 2016, all organizations and individual entrepreneurs with employees are required to submit this report to the territorial offices pension fund Russia. The report was introduced in connection with the need to take into account working pensioners after they canceled the mandatory annual indexation of pensions for inflation.

In order for a petition from the ROI website to be considered at the federal level by authorized legislators and the government, it needs to gain 100,000 votes. At the time of writing this material, there are already 1,707 people in favor of canceling the SZV-M report. 25 people voted against.

Why is it necessary to cancel the SZV-M report?

The authors of the initiative believe that accountants and HR specialists it is difficult to report every month in the SZV-M form. After all, they have to keep documentation, distribute data and send them to the FIU. And the information presented in the report, in fact, duplicates the data from the quarterly Unified Calculation of Insurance Contributions (ERSV), which all employers submit to the Federal Tax Service. According to the author of the petition, the Pension Fund may well independently identify working pensioners based on the calculation of insurance premiums. After all, employers provide much more data about each employee in ERSV.

As for the promptness of information about the dismissal of a working pensioner, the ROI website says that you can simply:

Finalize the form of quarterly calculation of contributions, include in the report all the necessary information for personalized accounting of information. In this case, the fund will have sufficient information for indexation of pensions on topics individuals that don't work. If a working pensioner quits during the quarter, the fund will be able to index and recalculate pensions for this period.

Thus, the authors of the idea want to reduce the burden not only on employers, but also on employees of the Pension Fund, who will not have to process many received SZV-M reports every month. To collect the required number of votes for transmission to the State Duma, the petition has time for three months. And employers retain the obligation to submit reports in the SZV-M form.

How to submit a SZV-M report

The nearest SZV-M report on all persons employed in the organization, including pensioners, all employers must submit by the end of July by August 15, 2018. The FIU constantly updates the instructions and issues clarifications on how to fill out this seemingly simple form. Employers should carefully follow all the recommendations of the FIU and fill out the report without errors. By the way, experts from the Pension Fund also talked more than once about how to avoid them. After all, those who submit the report late will face a fine of 500 rubles for each specified employee. Similar liability is provided for errors. So, if the organization employs only 20 people, for any problem with the SZV-M form, it will be fined 10,000 rubles. Keep this in mind when you decide whether or not to sign the petition.

Every organization or entrepreneur who has registered employees is required to submit monthly reports to the Pension Fund. Sometimes there are situations when you need to correct the submitted data. In such a situation, you need to use the canceling form SZV-M.

Form SZV-M

The law of the Russian Federation provides for the provision of information on each employee or person working on the basis of GPC agreement, to the Pension Fund. This information includes:

1. Name, Patronymic and Surname of the insured person;
2. SNILS;
3. TIN of the insured.

For these purposes, the SZV-M form was introduced, which must be submitted monthly no later than the fifteenth day of the month following the reporting one.

Legislative regulation of the issue

The legislative regulation of the issue is represented by several documents, among which is the Resolution of the Board of the Pension Fund of Russia No. 83P dated February 1, 2016, which approved the form of information about the insured. And also the obligation to submit information about the insured was introduced by the Federal Law of the Russian Federation of April 01, 1996 N 27-FZ.

Form type

The information form can be submitted with three types:

1. The initial one is the form that the enterprise submits to its employees for the first time. In the document itself, it is designated "Exod";
2. Complementary - submitted only if you want to add information about some employee (perhaps you forgot to enter information about him in the original form by mistake). In the document, such a form will be marked "Additional";
3. Cancellation - a form that serves to cancel incorrectly submitted information. The type of such a form will be indicated in the report as "Cancel".

Example 1

Rosa LLC submits information for February 2018 to all its employees on March 10. In such a situation, the accountant of the LLC will put a mark "Iskhd" on the report.

Example 2

Roza LLC submitted information for February 2018 to the Pension Fund for employees on March 10, 2018. After submitting the report, the accountant found out that he forgot to indicate in SZV-M a new employee who joined on February 28, 2018. In this case, the accountant submits information with the form type "Additional" (complementary).

Example 3

Roza LLC filed a report for February 2018 in March 2018. Two days after filing, the accountant discovered that she had forgotten to exclude from the information an employee who was fired on January 31, 2018 and did not work a single day in February. In this case, the accountant must submit information with the “Cancel” type for this employee.

In what situations may you need SZV-M canceling

The cancellation form of this report is necessary to remove information about any one or more employees for whom the original form was submitted. That is, adjustments for this report are not provided - if you want to add someone, then submit a supplementary form only with this employee, if you want to remove someone from the report, you need to submit a canceling form specifically for this employee.

How to issue

It is not very difficult to issue a SZV form. It consists of two sections - one with data on the enterprise, the second - in the form of a table that lists data on employees, and specifically full name, SNILS and taxpayer number. Consider how to fill out the report:

1. Details of the company that submits the report - name, TIN, registration number in a pension, checkpoint organization (if the information is submitted by the entrepreneur, then he must leave the checkpoint field blank);
2. The period for which information is submitted - has a numerical expression (the figure indicates the number of the month for which the report is submitted);
3. Report type - a short designation is put here canceling, supplementing or original form.
4. Directly information about employees - their TIN, personal account number in the pension and full name;
5. Information about the head of the enterprise - his position, surname and initials, signature;
6. The report is certified with the seal of the enterprise, and if the document is submitted by an individual entrepreneur, the seal may be missing.

The form itself can be downloaded here:

Submission methods

There are several ways to submit this report:

• On paper during a personal visit of the director of the enterprise or individual entrepreneur to the Pension Fund (the report can also be submitted by proxy, which must be presented to an employee of the Pension Fund);
• On paper, by sending it by mail (in this case, you need to make an inventory of the attachment so that you have one copy left and an inventory as confirmation that you sent the report);
• Electronically - by signing the document with an electronic digital signature.

Important! For all submission methods, there is a single deadline - until the 15th day of the month following the reporting month.

findings

The SZV report with the canceling form type is designed to cancel previously submitted information for one or more employees. In this form, you do not need to indicate everyone, you need to enter only employees for whom information is canceled. The form for cancellation is the same as for submitting information, the only thing that needs to be specified is the form type "Cancel".

Frequently asked Questions

Question 1: How do I submit a corrective SZV form?

Answer: For this report, a corrective form is not provided, in order to correct information, you must submit either a canceling one (to remove information about someone) or an addition one (to add information about someone).

Question 2: Whether the Pension Fund will be penalized when filing a reversal form.

Answer: The fine for false information is 500 rubles for each employee, however, when submitting a repeal form, Pension Fund employees claim that they will not charge fines.

Question 3: Can I submit a revocation form if the error was found in the last reporting year?

Answer: Yes, you can correct information for any period.

SZV-M is a mandatory reporting form approved in the first quarter of 2016 for any employer, excluding individual entrepreneurs who do not have employees. It is necessary to hand over SZV-M to the Pension Fund of Russia every month, starting from April of the last year.

SZV-M means "Information about the insured incoming", monthly report (M). This refers to information about the persons who receive the insurance part of the pension. This information is “incoming” for the Pension Fund, for the enterprise, on the contrary, it is outgoing.

The form has four sections. This is:

1. Details of the insured, i.e. the name of the enterprise, its registration number in the FIU, numbers and TIN.
2. Reporting period - it is a calendar month.
3. Report form type. It can be initial (not to be confused with outgoing), supplementing or canceling.
4. Information about insured persons, i.e. employees. The main section of the report.

The main section includes data on all employees, including those registered according to traditional labor contracts, civil contracts, copyright, publishing or other agreements, according to which one person, having performed (officially) any intellectual or physical form, received money for it - it does not matter whether it is a regular wage or a one-time author's or license fee.

Completing the first two sections rarely raises questions from the person authorized to do this (it can be an accountant or personnel officer, or any other person at the discretion of the manager), but when it comes to the type of reporting form, many people have questions about when and which form to use.

There are three of them, marked with an abbreviated letter designation, "out" - initial, "additional" - supplementing, "cancel" - canceling.

The first, initial form of questions usually does not cause. It is put in the report by default when it is compiled for the standard submission of reports to the FIU for the first time in the reporting period. Such a report must contain information about all employees, including temporary or seasonal workers, who worked for the benefit of the enterprise in the reporting period and received remuneration for this.

But if an error crept into the reporting - they forgot about a new employee hired, a dismissed old one, someone changed their last name in a month, or an authorized employee simply made a typo in someone's personal data, then the report must be corrected in a timely manner. This is what complementary and canceling forms are intended for.

canceling

It is marked in the third section of the report with a special code "cancel". It is applied if data on employees who were dismissed before the beginning of the reporting month got into the original form by accident, due to the accounting department not receiving data in a timely manner, someone's negligence or forgetfulness. Its meaning is to exclude information about these persons who worked in this place from the PFR database.

Let's say an organization filed a report with the code "ref" in the month of August. The report contains information about employees for the month of July. But the locksmith Sidorov, who was fired on June 30, accidentally hit him. In this case, before the deadline for reporting, the organization must submit a new report with the “cancel” code containing data on the only employee - Sidorov (full name, SNILS number and TIN, if any). Information about him will be deleted from the FIU database relating to this enterprise.

In case of erroneous entry of data, in order to correct them, it is necessary to submit two reports - one canceling, the other filling. Consider an example: the organization has a manager Tatiana Petrova (according to her passport). She was included in the report as Tatyana Petrova. From the point of view of legislation, this is classified as the provision of knowingly incorrect information. In this case, in order to avoid penalties, a report is sent to the FIU with the “cancel” code for Tatyana Petrova, followed by the next one, with the “add” code for Tatiana Petrova.

Complementary

In other cases, the supplementary form is used if in the reporting period, after the submission of the main report, he was hired new employee, or someone from the old, not included in the original report due to insufficient data (the most common case is that the employee did not provide SNILS to the personnel department) or for another reason.

This form is submitted only to those employees who are actually in the enterprise, but were "forgotten" for some reason. The supplementary form is issued, among other things, for employees who:

• are on leave with or without pay;
• are on maternity leave (women), or on long parental leave;
• went on sick leave;
• sent on a business trip.

From the point of view of the law, all of them, even while on leave without pay, are employees of the enterprise. In addition, SZV-M in the form of "additional" is also submitted to CEO, including if he is the only founder of the organization - since he also has the right to the insurance part of the pension.

Also, as given in the example above, the supplementary form is used in all cases when it is necessary to correct any erroneous data, including full name, SNILS number and TIN.

Almost all three forms do not differ from each other, except for the code. They are issued on the same forms.

The usual deadline for submitting the original SZV-M form is before the 10th day of the month following the reporting one. In some cases - until the 12th, if there are public holidays at the beginning of the month (May, November, and so on). The schedule changes annually according to the calendar.

The deadlines for submitting corrective forms are not determined by law. Theoretically, they can be submitted at any time, but in practice, for untimely submission or provision of incorrect information about any employee, the enterprise is punishable by penalties.

That is, to put it simply, you can submit a report for the current month, for example, June, at the end of June, but if any personnel changes, then you will have very little time to correct the data. If information is delayed, a fine will be charged. In addition, according to Article 17 No. 27-FZ of 04/01/1996, the very provision of incomplete / inaccurate data is punishable by a fine.

Legally, the mere fact of filing a corrective (cancelling or supplementing) form can lead to a fine, because. in fact, the organization admits to submitting false data.

Whether to apply the sanctions policy in this case or not, each regional branch of the FIU decides independently. None regulations the situation is not indicated when the enterprise independently detects an error in the report and takes measures to correct it, respectively, this remains for consideration by the officials of the local FIU.

In some branches, it is permissible to submit corrective reports before the deadline for submitting the main one, i.e. before the 10th of the next month. In all other cases, a penalty automatically follows.

Common mistakes with decryption

This report can be submitted in both paper and electronic form. The latter, of course, delivers less hassle and saves time, but when it is handed over, you can get a negative protocol from the FIU, which means that the document was not accepted.

Most common mistakes when deciphering the SZV-M report program method- codes:

The absence of information about the TIN of the employee in the column is not considered an error; this column is filled in as such information becomes available. If the employee's TIN is unknown, just leave the field blank.

Liability and fines

For violation of the deadlines for filing SZV-M reports, as well as for the submission of false and / or incomplete information, administrative liability is provided, which implies a fine of 500 rubles for each employee and for each day of delay or until the information is corrected (if the FIU noticed an error). At the same time, the very fact of filing a corrective report can be regarded as confirmation of the submission of false data that took place.

Example: the organization "Forget-me-not", which employs 250 people, due to internal personnel changes, delayed the submission of the SZV-M report by 4 working days. She could face a fine of up to 500,000 rubles. But if the same organization submitted a report for the main part of the employees in a timely manner, but after 4 working days (provided that the local branch of the FIU allows the submission of corrective reports within 10 days after the reporting period), sent a canceling and supplementing report for two employees - dismissed and accepted in return in the reporting period, then the fine will be only 4,000 rubles.

Compilation and submission of a new form of SZV-M - in this publication.

At the end of last year, a law was passed abolishing the indexation of pensions for working pensioners (Law No. 385-FZ of December 25, 2015). The provisions of the law came into force on January 1, 2016. In addition to the abolition of indexation, Art. 2 of this NLA also includes a description of a new reporting form, which will need to be submitted every month, starting from April 2016 - SZV-M.

The abbreviation SZV-M stands for "Information on earnings (remuneration) submitted monthly." The SZV-M report includes information about the citizens working in the company. If there are pensioners among them, then the FIU will know the names of those who are not entitled to pension indexation. You must submit a monthly report in order to receive up-to-date information about which of the pensioners works and does not have the right to indexation; which of them quit, which means they have the right to apply for an increase in social benefits.

Who rents SZV-M in 2016-2017

New reporting must be submitted by all insurers of their employees - as per employment contract, and under a work contract - if, in accordance with the contract, remuneration is paid insurance premiums in the FIU (clause 2.2 of article 11 of the law of No. 27-FZ). At the same time, information must be provided for all employees who worked in the company during the reporting period: for those who were fired and hired within a month, as well as for those who were not physically present at the workplace (temporarily disabled, maternity leave, employees on leave to care for children).

Many accountants have a question: is it necessary to submit a zero form of SZV-M? After all, if the company does not have insured persons, then there is no one to provide information to. If there are no employees, the SZV-M of the entrepreneur will not contain any lines in the tabular part of the list of insured persons.

If the sole founder of the company is hired and pays his own salary, then he must submit SZV-M for himself - there will be a single entry in the table of insured persons (PFR letter No. 15/753 dated 05/04/2016).

The procedure for filling out SZV-M

The form of the SZV-M form was approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 No. 83p, which does not contain a separate regulation for filling out the form - all information on entering information into the report is already contained in the form itself.SZV-M consists of 4 sections. The first section is devoted to information about policyholders - you need to indicate the renomer in the FIU, the short name of the company in accordance with the charter or full name of the entrepreneur, TIN and KPP (IP indicate only TIN). The accountant can take the code according to OKPO in the card of statistical codes that were assigned to the company during registration.

In the second section, the company must indicate the period for which it reports. The section contains a list of 12 months and a digital code for each month: 01 - January, 02 - February, and so on. The accountant indicates the corresponding digital code and year: if the report is submitted for May 2016, then 05 and 2016 should be indicated.

The third section informs the FIU about the type of form:

• ref - original form: if the policyholder submits SZV-M for the first time during the reporting period;
• add - complementary: this field is checked if additional information is transferred to the FIU for the reporting period;
• cancel - canceling: SZV-M with a mark in this field is handed over to cancel erroneously transmitted data.

The fourth section contains a table of information about insured persons. The table consists of 4 columns:

• 1 column - the serial number of the record in the table;
• 2 columns - full name of the insured person, they need to be filled in only in the nominative case;
• 3 columns are intended for the SNILS of the insured;
• Column 4 contains the TIN of the insured.

In columns 1-3 of the table in section 4, information must be mandatory. The company may not fill out the TIN of the employee. Errors in any of the table entries are a reason for a fine by the FIU. Therefore, if you do not know how exactly the name of the employee is spelled or one of the numbers is hard to see on the photocopy of the TIN, it is better to clarify. If you do not have information about the TIN, then column 4 of the table must be left empty, dashes or other characters do not need to be written.

The form of the table in section 4 contains 25 lines, the accounting program automatically adds additional lines if there are more than 25 insured persons. At the end of the sheet of the SZV-M form, the position of the head of the company, his signature and transcript are indicated. The seal on the report is put in the event that the company has not officially refused to use the seal. At the end of the form, the date of compilation should be indicated.

How to fix errors in SZV-M

The SZV-M form is very simple and contains tips for filling out the form. And the principle of the report itself is also simple - list the employees and indicate the SNILS and TIN (if any). But since the form is being submitted for the first time this year, accountants are experiencing errors and misunderstandings. How to fill out the SZV-M form to correct errors - read below.

Important: The fund employees will accept corrections of submitted SZV-M reports for April 2016 from policyholders until 06/07/2016 (PFR information dated 05/04/2016 No. 04/406/1984). But the fine is unlikely to be avoided, since new information was received by the FIU after the reporting deadline for April 2016.

If the accountant entered an employee in section 4 who no longer worked in the company in April 2016, then he must submit the SZV-M again: sections 1 and 2 will remain unchanged, and in section 3 the type of form will be indicated as canceling. Section 4 in this case should contain only information about the employee who should be excluded from the report.

If, on the contrary, the accountant, on the contrary, forgot to indicate one of the staff (for example, a maternity leave or an employee who was on a business trip all April), then you need to send SZV-M again: you do not need to correct sections 1 and 2, in section 3 indicate the type of form " complementary". The table of the list of insured persons will consist of those employees whom the accountant forgot to include in the report.

When an accountant has to correct an error in the report, then two SZV-M forms must be submitted at once: a report with the “cancel” code and a list of persons for whom errors were made cancels information about them. And the report with the "complementary" form type will contain the same employees, but with corrected data.

If you are sending SZV-M to in electronic format, then the FIU can send three options for the protocol:

The procedure and deadlines for the delivery of SZV-M

A firm with fewer than 25 insured persons can file a report in two ways:

• on paper - by Russian post, bring it personally to the fund office or transfer it through a representative;
• in electronic form - for this you need to have an EDS, software and there must be an agreement electronic document management with FIU.

If there are more than 25 insured persons, then the report must be submitted only in electronic form (clause 2, article 8 of the law dated April 1, 1996 No. 27-FZ).

When to submit the SZV-M report? Initially, in 2016, the deadline was set - no later than the 10th day of the month following the reporting one. If it is a weekend, the due date is extended to the next business day. In 2017, the deadline was extended by 5 days, now it is no later than the 15th of the next month.

Is it possible to submit SZV-M ahead of schedule? The law does not prohibit waiting for the end of the month to submit a report - for example, for the month of May you can report on 05/20/2016. But if the company hires another person after this date, then additional information will need to be submitted to the report. We do not recommend submitting SZV-M before the end of the reporting month - if the accountant forgets about the new employee, the PFR will fine the company for failure to provide information.

Penalty for failure to deliver SZV-M

There are several fines for violations of the procedure for filling out and submitting SZV-M. The employer will be fined in case of being late with the calculation or not returning the SZV-M. The fine is 500 rubles. It seems to be a small amount, but this is not for the entire report, but for each employee, information about which the PFR did not receive (part 4 of article 17 of the law of 04/01/1996 No. 27-FZ). If 100 people work for you and the accountant forgot to submit the SZV-M on time, then the fine will be 500 rubles * 100 = 50,000 rubles.

For errors in the calculation of SZV-M, the fine is the same - 500 rubles, and also for each person for whom the accountant provided information with an error. Errors can be in the full name, SNILS or TIN. The first two indicators are mandatory details of the form, even typos in them are fraught with a fine. TIN is not a mandatory element of information, but if you have already indicated it, then do it without errors. If the accountant submitted information about 100 employees, but made a mistake in the information about two: the employee’s last name was wrong, and on the other line he gave the wrong SNILS, then the fine for such an oversight will be 500 rubles * 2 = 1000 rubles.

Disputes are caused by a fine for sending SZV-M not according to the TCS. The FIU has the right to fine for non-compliance electronic format only for the delivery of RSV-1. However, in practice, officials may generally announce that SZV-M has not been handed over - and then they will have to pay a fine as for failure to provide information on each employee.

Sample filling form SZV-M

So that you can clearly understand the rules for filling out the SZV-M form, we have prepared an example of filling out a report and correcting errors. In Fantasia LLC, the staff is represented by the following persons:

In April 2016, Sokolovsky Igor Valentinovich was fired, instead of him on April 29, 2016, Ivashkevich Kristina Georgievna was hired. In addition, the company employs a programmer Ivanov Yaroslav Olegovich, with whom a service agreement was concluded in 2016.

In April 2016, the accountant of Fantasia LLC handed over the SZV-M ahead of schedule - 04/25/2016. However, later the accountant found out that he had mistakenly included lawyer Stadnichuk Alexey Vadimovich in the calculation, who was fired on 03/31/2016, and in April he only came behind work book and references for a new job. In addition, the accountant needs to transfer information about Ivashkevich Kristina Georgievna, since she was hired after the April SZV-M was handed over.

So, on April 25, 2016, the accountant of Fantasia LLC submitted a report with the “initial” form type for April 2016.

Then, on 04/26/2016, the accountant sent to the SZV-M fund with the type of form "cancelling" - only to Alexei Vadimovich Stadnichuk, who in April no longer worked at the enterprise.

And after the May holidays on 05/04/2016, the accountant had to send another SZV-M report with the “complementary” form type - to transfer information about Ivashkevich Kristina Georgievna.

Since the accountant managed to submit the SZV-M for April (05/10/2016), and in all three cases a successful protocol for the transfer of information came from the FIU, Fantasia LLC will not receive a fine.

Starting from the II quarter of 2016, all insurers are required to submit monthly individual information on their employees and persons with whom civil law contracts (GPA) are concluded, in the form of SZV-M (clause 2.2 of article 11 of the Law of 01.04.1996 No. 27-FZ). But in any document, including those prepared for submission to the regulatory authority, an error may creep in. If inaccuracies are found in the submitted SZV-M, the payer of contributions must submit to the FIU another form of SZV-M - supplementing or canceling, which will accordingly supplement or cancel the previously submitted information (Article 15 of the Law dated 01.04.1996 No. 27-FZ). Let's see in what cases it will be necessary to submit a canceling report SZV-M.

In what cases is the SZV-M canceled

Obviously, the canceling form SZV-M must be submitted to the FIU if the employee who was dismissed before the reporting month was indicated in the originally submitted form. By the way, this must be done even if in the reporting month the organization (IP) made payments in favor of this dismissed person.

Similarly, if, for example, in the initial SZV-M you indicated the GPA contractor with whom it was concluded in the reporting month, but he should start performing work in accordance with the contract only in the month following the reporting month, then he too it is necessary to submit a canceling SZV-M.

What to indicate in the SZV-M canceling

When submitting a SZV-M with the “cancel” code, it is necessary to mark in it only those persons for whom you want to delete the information provided in the original SZV-M. And employees for whom the correct data were submitted do not need to be indicated in the canceling form. Otherwise, the FIU will clear the information in the database and on it. As a result, the FIU will not have personalized data on your employees for this month at all.

SZV-M canceling: penalty possible?

For the submission of false information in the form of SZV-M, Law 27-FZ provides for 500 rubles. for each employee for whom incorrect information was provided (Article 17 of the Law of 04/01/1996 No. 27-FZ). If you read the Law literally, then for the surrender of the canceling SZV-M, the payer of contributions may be held liable. And not a single article of the Law contains a condition for the release of the insured from a fine if he himself discovered an error and corrected it himself.

Of course, penalizing the policyholder for self-correcting mistakes is a somewhat strange approach. And some on-site inspectors have already given explanations that under such circumstances they will not hold organizations and individual entrepreneurs accountable. And how it will be in practice, time will tell.