Information about pre-retirees is a new reporting mandatory for all employers without exception. From October 1, 2021, both legal entities and individual entrepreneurs must submit a new report to the employment center. To do this, you need to fill out and submit a document called: Form 1 “Information about the organization’s employees who are not pensioners.” In 2018-2019, this form is not provided for by any current regulatory act, but it is mandatory. You can download Form 1 at the end of the article.
In the article we will tell you who pre-retirement workers are and why organizations must report on their number, how Form 1 is filled out. Information on the number of workers of pre-retirement age must now be submitted to the employment center every quarter.
New report to Rostrud from October 1, 2021
From October 1, 2021, employers are asked to submit a new report on employees to employment centers. Rostrud needs a new report to obtain data on workers of pre-retirement age. These are men born in 1959 and women born in 1964 who are due to retire in 2021. There is no need to duplicate the new report to Rosstat and the Pension Fund.
The report is not one of the mandatory forms, so employers submit it voluntarily. For more details, see “New report to employment centers from October 1, 2021.”
Fines
There are no fines or any sanctions for the report itself and it is not necessary to submit the report itself
On October 3, 2021, Federal Law 353-FZ was adopted, which amended Art. 144 of the Criminal Code of the Russian Federation - an unjustified refusal to hire a person on the grounds that he has reached pre-retirement age, as well as an unjustified dismissal from work of such a person for the same reasons - is punishable by a fine in the amount of up to 200,000 (two hundred thousand) rubles or in the amount of wages or other income of the convicted person for a period of up to eighteen months or by compulsory work for a period of up to 360 (three hundred sixty) hours.
New requirements for SZV-M from October 1, 2021
From October 1, the Instructions for Persuet Accounting are in effect in a new edition (approved by Order of the Ministry of Labor dated December 21, 2016 No. 766n). The most important change is that it is no longer enough to send SZV-M reports to the fund; the Pension Fund of Russia must also accept them. Also, from October 1, fines for supplementary reports of SZV-M were legalized. See “How to take SZV-M from October 1, 2021“.
We also invite you to watch two videos about changes in VAT from October 1, 2021. The entries provide explanations on how to apply amendments to tax laws in the work of an accountant.
Read also
17.08.2018
Who takes 1-T (professional)
Only medium and large enterprises included in the Rosstat sample must submit the 1-T (prof) report.
Small organizations, as well as those legal entities that are engaged in financial and insurance activities; public administration and military security; activities of public and extraterritorial organizations do not report on this form (clause 1 of the Instructions). Form 1-T (professional) is submitted once every 2 years for even-numbered years. Submit a new form 1-T (prof) via the Internet Submit for free
What reports need to be submitted to the employment center?
| Employment center report | Order of presentation |
| Information about vacant positions | A vacancy is understood as the presence of a free workplace for which a new employee needs to be hired. It does not matter what exactly the employer needs: to find a replacement for a dismissed employee or to introduce a new staff position. If a place becomes vacant when an employee goes on maternity leave or is transferred to another job, then there is no need to inform the employment center. |
| Information on the fulfillment of the quota for the admission of disabled people | Provided to the employment center if the company is subject to the requirement of Art. 21 of the Law “On Social Protection of Disabled Persons”. If the company employs more than 100 people, then the quota is 2-4% of the average number. Information regarding disabled workers in the company is provided every month and in the form established by the regional employment center. |
| Information about bankruptcy/insolvency procedure | Information is provided even if a surveillance procedure is applied to the company. The report is submitted in any form, unless otherwise provided by regional legislation. |
| Information about part-time working hours (part-time working weeks), about suspension of production | An employer can introduce a part-time working day (part-time working week) for a maximum of 6 months. You must inform the employment center about your decision within 3 working days from the date of making the relevant decision. |
| Information about the liquidation of the company, about the reduction of employees | The employer must notify the employment center of staff reductions 2 months in advance, and of mass layoffs - 3 months in advance. The report is submitted in the form established by Government Decree No. 99 of 02/05/1993, however, regions can modify it at their discretion. |
Working during COVID-19
What awaits us in November 2021: piecemeal accounting of alcohol, a new VAT return and a tax deferment due to COVID-19
Additional responsibilities for trade aggregators, mandatory tire labeling, tax deferment and new tax returns. We talk about the innovations that businesses expect in November 2021.
How to compensate for the loss of VAT deduction due to the fault of a counterparty
Often buyers are deprived of VAT deduction due to their supplier. In this case, can the company compensate for its financial losses at the expense of the counterparty? And if so, should these amounts be taxed?
Coronavirus and new response measures: what the president said at the Valdai Club meeting
Renewal of restrictive measures, closure of enterprises and introduction of non-working hours. The President of the Russian Federation made new statements regarding the coronavirus epidemic and the fight against it.
New report for employers about remote employees: how to avoid being fined and taken to court
New regular personalized reporting is being introduced for capital employers. Failure to provide it is subject to large fines and even administrative suspension of activities. We tell you how to submit new reports and not break the law.
What an employer needs to know about transferring employees to remote work
From October 5, the capital authorities ordered all employers to transfer at least 30% of their employees to remote work. For all remote workers, companies must provide additional information (telephone numbers, transport cards, etc.). In this regard, many organizations have a lot of questions regarding this requirement. We tried to answer the most common of them.
Authorities change working conditions for remote workers
The State Duma is preparing amendments to the Labor Code of the Russian Federation on remote work, which will provide remote workers with more rights, guarantees and privileges.
Court cases
Court verdict:
- Is it possible to demand interest from the Federal Tax Service for late offset of overpaid taxes,
- can tax authorities request documents outside the scope of the audit,
- when accountable amounts are subject to personal income tax,
- when personal income tax must be paid on payments to individual entrepreneurs.
The court explained how to reduce salaries and reduce staff during the coronavirus period
Regional authorities are introducing some sanitary bans and restrictions due to the second wave of coronavirus. In this regard, the Sverdlovsk Regional Court clarified the procedure for employers under non-working hours and other sanitary restrictions.
Labor wars:
- when an employee can leave work without warning,
- the court sided with the employee who missed work because of football,
- Is it possible to hold an employee accountable while on sick leave,
- Is it possible for employees occupying the same position to be paid different salaries,
- Is it possible, by decision of the founder, to fire an employee with a child under 3 years old?
What sanctions face those who do not submit the form?
Failure to provide data in the prescribed manner, untimely provision or submission of false information is a violation and entails administrative liability provided for in Article 13.19 of the Code of Administrative Offenses of the Russian Federation. According to this norm, the fine is:
- for officials - from 30,000 to 50,000 rubles;
- for legal entities - from 20,000 to 70,000.
Repeated commission of this offense entails a fine:
- for officials - from 10,000 to 20,000 rubles;
- for legal entities - from 100,000 to 150,000 rubles.
Please note: when submitting statistical reports, those employers who use web services to prepare and check reports (for example, the Kontur.Extern reporting system) will feel most comfortable. There, all current forms are installed automatically, without user intervention.
Where to submit a report on employees of pre-retirement age
Information about pre-retirees can be sent in different ways: by e-mail, given in person, or sent a completed form by mail to regional employment centers.
It is more convenient to fill out the form in Excel and send it to the email of the regional office of the employment center. It is better to indicate the name of the company and the report in the subject line of the letter.
It is quite possible that in the near future the process of sending a report will be automated, and employers will be able to send information through their personal account on the employment service portal.
The legislative framework
The relationship between employers and the Employment Center is regulated by Law No. 1032-1 “On Employment of the Population of the Russian Federation”, according to which the following is required:
- Information about available jobs and vacant positions.
- Information on the fulfillment of the quota for the admission of disabled people.
- Data on bankruptcy procedures.
- Information about the introduction of a part-time working regime in the company or about the suspension of production.
- Data on the decision made to liquidate the company and lay off workers.
Where to take 1-T (professional)
The report must be submitted to the territorial body of Rosstat at the location of the legal entity (without separate divisions) or at the location of the corresponding separate division. If an organization (its separate division) does not operate at its location, then the report is provided at the place of actual activity.
If a separate division is included in the Rosstat sample, it must notify the parent organization about this. In turn, the organization must choose one of two options:
- independently submit a report for the OP to the territorial body of Rosstat at the location of this unit;
- appoint officials authorized to submit this report on behalf of the legal entity to the territorial body of Rosstat.
The procedure for submitting reports to the pension fund
All submitted reports can be divided into two categories:
- Mandatory , which must be provided according to a clearly established schedule. These include SZV-STAZH, SZV-M and the new SZV-TD.
- Additional information that should be compiled if a request is received from the Pension Fund or the employee needs the data. For example, STD-R.
Read about mandatory personnel reporting in 2021 in our material.
Who rents
Submitting reports to the Pension Fund is the responsibility of all economic entities that have employees. Those who think that only legal entities report to the Social Fund are mistaken. This should also be done by individual entrepreneurs and business representatives who act as employers. Including lawyers and notaries.
| Rare reports There are data that not all employers report. For example, a report to the Pension Fund DSV-3 is submitted by the one who makes additional pension contributions for his employees. This must be done quarterly, within 20 days after the end of the reporting period. |
Who to report on
The reports for the Pension Fund of the Russian Federation include everyone with whom you have formalized labor interaction. First of all, these are full-time employees working under an employment contract. You also need to report on the specialists with whom civil contracts have been concluded. For example, about private contractors or authors (accountants, programmers, painters, etc.) with contracts for the provision of services.
Your reports to the pension fund should include:
- Regularized employees. Including those who are on leave for employment or child care.
- Workers under civil contracts.
- Trainees and probationary employees.
- Employees who quit during the reporting period.
A frequent question is whether it is necessary to transfer information about the founder of the company to the Pension Fund if he is the only person in the company? If there is an agreement, definitely yes, even if there were no payroll payments. But what to do if there is no agreement? From the explanations of the Ministry of Labor it follows that in this case it is also necessary to pass the SZV-M and, accordingly, the SZV-STAZH (letter No. 21-3/10/B-4587).
| New requirements for providing information to the pension fund are part of government changes in working with personal data. Our training program will help you stay up to date with the new rules and provide valuable practical advice. Sign up for training. |
