When pension grounds arise, a person independently arranges pension payments. The employer submits information about a person’s insurance experience and contributions to his account quarterly (or annually) to the Pension Fund. If the onset of pension falls within the inter-reporting period, the employee can contact the employer with a request to submit to the Pension Fund the SPV-2 form containing information about his work experience during the inter-reporting period. This is information that has not previously been transmitted to the Pension Fund, which means it may not be taken into account in the calculation of pensions.
SPV-2 - what is it?
Form SPV-2 allows Pension Fund employees to find out additional information about the insured for the last 3 months before his retirement. From this document, the Pension Fund will be able to obtain information from the policyholder during the inter-reporting period about the insurance experience of the insured person.
form of SPV-2 in August 2014 was facilitated by changes in Russian pension legislation that came into force. The new form was put into effect by Resolution of the Pension Fund Board of July 21, 2014 No. 237p (hereinafter referred to as Resolution No. 237p).
In accordance with the changes that have come into force, the employer now does not divide contributions into funded and insurance parts, but is obliged to indicate the fact whether contributions were made at an increased rate. The document reflects information about the length of service of the retiring employee and confirms the accrual of insurance contributions made towards the insurance part of the pension for the last three months.
You can get more information about the insurance period by studying our article “What is the insurance period for a pension?”
All this is reflected in the SPV-2 form , which the policyholder submits to the Pension Fund.
Without providing all relevant information until the day of retirement, the future pensioner will receive a smaller pension, and recalculation after providing additional information will take a lot of time.
Why is it necessary?
The need for the SPV-2 form is due to the fact that companies submit information about length of service and insurance accruals once a quarter, and the start date of pension payments, as a rule, does not coincide with the reporting period. In the absence of information about the accrual of insurance contributions in favor of an employee by the employer for the last 2-3 months, Pension Fund employees may incorrectly calculate the amount of pension payments. Recalculation of these payments after receiving the quarterly report is a rather labor-intensive process.
This form indicates information about the employee’s length of service and the fact of accrual of contributions to the insurance part of the pension without indicating specific amounts.
An employee’s insurance period is the period of his work during which the corresponding contributions were accrued to him. This also includes other periods, according to federal law, when the employee did not actually perform his work, but this time relates to the insurance period. For example, a period of military service, a period of temporary disability, being on parental leave, etc. True, only five years of such periods will be included in the insurance period.
If an employee works in hazardous conditions that may negatively affect his health, or he works in territories for which the law has approved a special procedure for calculating insurance premiums, then this information must be indicated in SPV-2.
What is the procedure for submitting the SPV-2 form for a pension fund?
To obtain the SPV-2 form , an employee who plans to retire in the near future (labor, length of service, disability or other reasons) applies to the employer to submit this document. At the same time, the employee does not need any notifications from the Pension Fund to receive the specified form.
The application is written in free form, its text can be as follows:
“Please provide the territorial branch of the Pension Fund with individual information about my length of service and the calculation of insurance contributions for compulsory pension insurance in the SPV-2 form in connection with the registration of an old-age pension from July 1, 2016.”
The employer must prepare the above document within ten days and submit it to the Pension Fund (clause 36 of the order of the Ministry of Health and Social Development dated December 14, 2009 No. 987n). And the employee himself can submit an application for the assignment of pension payments to him a month before the expected date of retirement (clause 73 of Order of the Ministry of Labor dated March 28, 2014 No. 157n), which means that the future pensioner can contact the employer with a request to submit the SPV-2 form in advance.
The new form does not indicate information on the amount of accrued insurance premiums - this data is displayed in quarterly reporting on the RSV-1 form. And even if an application from an employee with a request to submit the SPV-2 form was received just in time for the preparation and submission of the RSV-1 report, then the document ordered by the employee is still prepared and submitted to the Pension Fund of the Russian Federation along with an inventory in the ADV-6-1 form (para. 3 clause 7 of the resolution of the Board of the Pension Fund of July 31, 2006 No. 192p).
The completed SPV-2 form should be signed by the manager and certified with the seal of the insurer (paragraph 8, subclause 3, clause 4 of Resolution No. 237p). The form is submitted to the territorial branch of the Pension Fund (at the place of registration of the policyholder) on paper or in electronic form. The employer must also provide the employee with a copy of this form.
Basic design questions
Basic document parameters
Completing the SPV-2 form is not labor-intensive; in addition, the PFR Resolution No. 473p, which amended it, provides comprehensive instructions for filling it out and a sample form. An employee of the accounting service or human resources department fills out the form, and the head of the company signs it and stamps it.
The following information is indicated in the SPV-2 form:
- Information about the company that is the employee’s insurer, i.e. its name, registration number in the Pension Fund, TIN, KPP;
- Whether this document is original, corrective or canceling.
- Code of the category of the employee for whom the form is being filled out.
- Employee details, i.e. his last name, first name, patronymic, SNILS number.
- Date of the form, i.e. retirement date. This information must match the information provided on the employee's application for the form.
- Reporting period code (the certificate is submitted for the last three months, therefore, the code will correspond to a quarter, half a year, 9 months or a year).
- Information about the employee’s work dates in tabular form. Here data on the work of employees for the period that has passed since the last submission of reports to the Pension Fund is indicated.
New changes to submission rules
SPV-2, applied in 2021, differs from the previously valid SPV-1 primarily in the absence of division of amounts into the funded and insurance part of pension contributions. This is due to the fact that the legislation introduced a temporary moratorium on the funded part.
Changes in pension legislation are also reflected in accounting software. For example, the SPV-2 form can be downloaded in the Kontur program or another similar service. Changes have also been made to 1C for personnel records that allow you to create this form automatically, as well as print out the completed form for further transfer to the Pension Fund of the Russian Federation.
Form SPV-2
When and how to submit paper
Filling out the SPV-2 form must be done at the request of the employee. No additional requests from the Pension Fund are required. If a pension is issued due to the loss of a breadwinner, then the necessary information is provided at the request of the employee’s relatives.
There are no mandatory details for the application, so it is drawn up by the employee in any form. In this document it is necessary to indicate for what reasons information about the insurance period is requested, i.e. what type of pension does the employee apply for and when does the pension payment period begin?
The employee can request the data in advance. It is allowed to draw up SPV-2 one month before the expected date. If the date of the form coincides in time with the submission of the main report to the Pension Fund, then it is still compiled and submitted within the established time frame.
The law specifies a ten-day period for submitting the form. However, if this deadline is violated, no penalties are provided for companies. This is due to the fact that this form is not a reporting document, but belongs to the reference category. A copy of the document is also given to the concerned employee.
Form SPV-2 for the Pension Fund can be presented traditionally, on paper, or can be transmitted using an electronic document management system. If the place of registration of the company and the employee does not match, then the company submits the form to the place of its registration. The document must be submitted along with an inventory according to the approved form ADV-6-1.
Download sample ADV-6-1
If several employees contact the company with an application to draw up a form, then when transferring them to the Pension Fund, they must be grouped according to the information contained:
- initial data;
- corrective data;
- canceling data.
If employees worked in territories for which different conditions for calculating insurance premiums are provided, then the documents are grouped according to this criterion.
From the contents of the form itself, it is clear who submits this type of document - these are companies and individual entrepreneurs whose employees have requested information about the accrued insurance experience.
The developer's audit is carried out in accordance with the established form. The criteria for a small business are described in this article.
Individual entrepreneurs, in accordance with current legislation, pay insurance premiums for themselves. In this regard, along with the application for a pension, they can also submit SPV-2, which they fill out independently. The form for an individual entrepreneur is no different from the one that companies provide at the request of their employees.
However, the Pension Fund may refuse to accept the form. The reason for this is the fact that insurance premiums are included in the insurance period of an individual entrepreneur only after they have been paid, and, as stated above, they are paid once a year.
Sample of filling out the SPV-2 form
Features of the presentation of the SPV-2 form for individual entrepreneurs
Individual entrepreneurs who independently pay insurance contributions to the Pension Fund can also submit the SPV-2 form in relation to themselves to their Pension Fund branch. This form is submitted to the Pension Fund along with an application for a labor pension.
However, there are often cases where the Pension Fund refuses to accept this form for individual entrepreneurs - this is especially true for those individual entrepreneurs who pay insurance premiums once a year. This is due to the fact that only after payment of contributions the periods of activity indicated in the report are included in the insurance period of these insured persons.
Form SZV-M
Another form used by the Pension Fund to record pensioners is SZV-M. It is submitted by each employer every month no later than the 15th day of the month following the reporting month. We wrote in detail about how to fill out the report in the article “
SZV-M reporting: step-by-step instructions for filling out.”
The pension fund uses this report to monitor working pensioners. The fact is that it is not uncommon for the insured person to have reached retirement age, received a pension, but continues to work. To such pensioners, pension payments are indexed in a special manner and are paid in a smaller amount than to non-working people. Based on the data received from employers, the Pension Fund draws conclusions about the employment of pensioners.
Form SPV-2
Sample filling
Form SZV-STAZH
Sample filling
Responsibility for failure to submit the SPV-2 form
If the employer does not submit the SPV-2 form to the Pension Fund, this will not threaten him with any sanctions or other administrative penalties. There is no liability for failure to submit this form, since this is not a reporting document, but a settlement document.
Failure to submit the SPV-2 form by the employer only has negative consequences for the insured person. After all, if he does not have enough work experience without these last months, which would be indicated in the form, then the employee may be denied a pension. Also, if a pension is assigned without a submitted form, the insured will be accrued a smaller pension, since the latest periods (not included in the quarterly report) will not be taken into account.
For more information about work experience, see our article “What will the pension be if there is no work experience?”
How does the new form differ from the SPV-1 form?
The new form of SPV-2 is in many ways similar to the form of SPV-1, which was used previously. However, there are some differences. In the SPV-1 form, it was necessary to indicate the amounts of insurance contributions for the insurance and funded parts of the labor pension, accrued and paid separately. In the new form, you just need to put “X” signs in the fields where it is indicated whether insurance premiums were accrued during the specified period at the main and additional tariffs or whether there were no accruals.
Thus, in the SPV-2 form there will only be information about the length of service, and PFR specialists will be able to find out information about the amounts of accrued contributions from the RSV-1 calculation (the form was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p), which the employer will submit after completion reporting (calculation) period.
The change is due, among other things, to the fact that since 2014, policyholders have been calculating and paying insurance premiums to the Pension Fund of the Russian Federation without distribution into the insurance and savings parts (clause 2 of Article 13, clause 2.1 of Article 22 and Article 22.2 of the Federal Law of 15.12 .2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation”).
Certificate SPV-2 - procedure for filling out the document
Form SPV-2 is filled out according to the same principle as other documents for submitting personalized information about insured persons. We are talking about the same procedure for indicating information about the policyholder himself, the insured, the presence of special working conditions, periods for which contributions were not paid.
It is important to indicate the employee’s expected retirement date - when retiring from an old-age pension, this will be the day a man turns 60 and a woman turns 55 (or earlier in accordance with Article 27 of Law 17.12.2001 No. 173-FZ in the part that does not contradict the current pension legislation). If an employee is late in submitting an application for a pension, that is, he did it after his birthday, then SPV-2 indicates the date when this application was submitted to the Pension Fund.
The policyholder should accurately indicate his reporting period - this can be a quarter (3), a half-year (6), 9 months (9) or a year (0). For example, if the expected date of assignment of a pension is in September, then the reporting period code will be 9.
When you fill out the tabular part of the document in the column “Work period for the last three months,” then in the field with the start date of the period you should indicate the number that was the first after the end of the previous reporting period. For example, if the report was given in March, and the SPV-2 form is filled out in May, then the beginning of the period will be April 1.
In the field with the end date of the period, the day on which the pension is expected to be established for the insured person is indicated. If it is necessary to submit individual information on the insured for a period exceeding 3 months (when reports are submitted less than once a quarter), then you will need to fill out several forms of the SPV-2 form indicating information for every 3 months before the expected date of assignment of the retirement pension.
The SPV-2 form uses the codes specified in the classifier approved by Resolution No. 192p, and supplemented by Resolution No. 237p. These codes are used to indicate special periods, for example, to indicate sick time (VRNETRUD), administrative leave (ADMINISTER), downtime due to the fault of the enterprise (SIMPLE) and other situations.
Content details
In the SPV-2 form, the company simply indicates whether insurance contributions have been made for the last three months since the date of submission of the last reports to the Pension Fund. To do this, in the tabular section where this information should be given, “Yes/No” columns are provided. Further breakdown of deductions should be made by Pension Fund employees.
The SPV-2 form is supplemented with columns where information should be indicated on whether additional contributions were accrued to the employee in connection with work in hazardous industries.
This form is not intended to disclose information about the amount of assessed contributions. Pension fund employees learn about this from the quarterly reports of the employing organization.
Results
In order for the insured person to have all periods of insurance coverage counted when assigning a labor pension, when the deadline for submitting mandatory reporting by the employer to the Pension Fund has not yet arrived, you should take care of drawing up the SPV-2 form .
In order for this settlement document to be submitted by the policyholder to the Pension Fund of the Russian Federation, the insured person who is planning to retire must submit a corresponding application to the employer. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
What form should I use to fill out the inventory?
Before submitting the SPV-2 form, you must additionally fill out an inventory according to the ADV 6-1 form “Inventory of documents transferred by the policyholder to the Pension Fund of the Russian Federation.” In this case, the number of SPV-2 forms included in the pack should be indicated in the line “Other incoming documents”. Such explanations are given in paragraph 82 of the Instructions for filling. Note that in addition to the previous form SPV-1, it was necessary to fill out an inventory according to form ADV-6-3 “Inventory of documents on accrued and paid insurance premiums and the insurance experience of insured persons transferred by the policyholder to the Pension Fund of the Russian Federation.”
Annex 1
An example of an application for the submission of individual information to the Pension Fund in connection with the assignment of a labor pension
General Director of Samotsvet LLC Bulochkin I.S. from secretary A.V. Sakharova
STATEMENT
In connection with the registration of my labor pension from November 15, 2014, I ask you to submit information about my insurance experience in the SPV-2 form to the territorial office of the Pension Fund of Russia.
November 16, 2014 Sakharova
A.V. Sakharov
A copy of the SPV-2 form submitted to the Pension Fund of Russia should be given to the employee planning to retire (clause 33 of the instructions approved by order of the Ministry of Health and Social Development of Russia dated December 14, 2009 No. 987n).
Now let’s fill out the SPV-2 form using an example.
Example
A.V. Sakharova works at Samotsvet LLC as a secretary. On November 15, 2014, the employee turned 55 years old. On November 16, 2014, Sakharova submitted an application to the accounting department with a request to submit information on her to the territorial office of the Pension Fund of the Russian Federation in the form
SPV-2 (a sample application is given in Appendix 1).
Let's fill out the SPV-2 form. The conditions are as follows. From October 1 to October 14, 2014 A.V. Sakharova was on annual paid leave. From October 25 to October 28 inclusive - on sick leave. The remaining period has been completed. Samotsvet LLC pays insurance premiums at the usual rates specified in Art. 58.2 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund.” From payments in favor of A.V. Sakharov insurance premiums for additional tariffs are not paid. Insurance premiums at regular rates are calculated in accordance with the law. A.V. has any special territorial or other working conditions that are important for calculating a pension. There is no Sakharova.
Let's give some explanations. Since the original form is being submitted, we put an “X” in the corresponding column. Samotsvet LLC, according to the condition, pays insurance premiums to extra-budgetary funds at regular rates, therefore the category code of the insured person will be “NR” - an employee of the policyholder, for whose payments and other remunerations insurance premiums are accrued. This code applies to all categories of employees from whose payments insurance premiums are calculated. Let us remind you that the codes can be found in Appendix 1 to Resolution No. 192p.
The date of compilation will be November 15, 2014, that is, the day when A.V. Sakharova will be entitled to receive a labor pension. Please note that the employee submitted the application on November 16, but Samotsvet LLC has ten days to prepare the form. Therefore, the organization has the right to draw it up until November 26 inclusive.
The policyholder does not need to fill out the line “Date of submission to the Pension Fund of Russia”; the Fund’s specialists will enter the information into it. The reporting period code will be “0”, since the date of assignment of the pension is in November, that is, in the fourth quarter.
In the table “Period of work for the last three months of the reporting period” it is necessary to reflect the period from October 1 to November 15, 2014, inclusive. However, the periods when A.V. Sakharova on vacation and on sick leave should be shown separately. In this case, you need to enter the appropriate codes in the “additional information” column.
The completed SPV-2 form is given on p. 92. Let us remind you that along with the form it is necessary to submit inventory ADV-6-1.
Attached files:
- Form SPV-2
