Reporting to the Pension Fund: what we hand over in 2021

Types of reporting to the Pension Fund

All information that will have to be provided to the Pension Fund is grouped by reporting period:

• monthly reporting to the Pension Fund;
• quarterly;
• annual

A separate group of information is provided to the Pension Fund of the Russian Federation upon individual request. For example, when an employee of an institution applies for retirement, representatives of an extra-budgetary fund have the right to request missing information. The composition of the reporting of an individual entrepreneur to the Pension Fund of the Russian Federation does not differ from the list of forms for organizations.

IMPORTANT!

Administrative liability is provided for failure to provide mandatory information.

Submitting reports to the tax office (IFNS)

Unified reporting table in the Pension Fund for 2021

Let's imagine when and what reports to submit to the Pension Fund in 2021 in the table (all current reports):

IMPORTANT!

The Pension Fund regulations indicate which reports to submit to the Pension Fund for 2021 - SZV-STAZH and inventory EDV-1 (information about the employer).

Representatives of the Fund are authorized to request other information and information that is necessary for the calculation and calculation of pensions for citizens. The deadline for submission and penalties that are provided for evading the submission of information are indicated in the individual request.

Zero form and suspension of activities

Let’s say right away that the question of whether it is necessary to take zero SZV-M in 2018 does not yet find a clear answer in practice. And the point is this.

Economic entities may be faced with a situation where they need to suspend activities. In this case:

• there is staff;
• he does not perform labor functions;
• The accounting department does not calculate insurance premiums.

As a result, it is not clear whether it is necessary to submit a zero SZV-M in 2021, in which the “Information about insured persons” block should be left empty.

There was no clear answer to the question of whether zero SZV-Ms are surrendered for a long time, since the opinions of the Pension Fund and its territorial bodies often contradicted each other. Thus, initially in 2021, it was permissible to send a report to the fund without a block of information about the insured persons. That is, in essence, the delivery of a zero SZV-M:

However, according to another, more widespread opinion, a report must be submitted if there are insured persons. Namely:

1. Those working under an employment or civil contract.

2. Receiving income from the enterprise.

If the company's activities are temporarily suspended for 2021, employees will still continue to be insured. Submission of the SZV-M form with their listing in this case is required.

What has changed in reporting to the Pension Fund of Russia

The main change is the introduction of a new reporting form to the Pension Fund of Russia - SZV-TD. This is not just a new form that will have to be submitted quarterly to the Pension Fund. Such reporting to the Pension Fund implies a transition to electronic work books in Russia.

There is no need to give up paper media. Employees who decide to keep their old work book submit a written application addressed to the employer. If the application is submitted, the employer is obliged to keep a work book in electronic and paper forms.

For newly hired employees, starting from 2021, a paper work book will no longer be created. For this category of workers, only electronic documents are provided.

In 2021, rumors appeared about a daily report to the Pension Fund. But for 2021 there is no news about daily reporting to the Pension Fund. Probably, experts recognized the new SZV-TD as daily only because from 2021 it must be submitted no later than one working day from the date of registration of the personnel change.

How can you generate and check an electronic report?

You can generate reports in several ways:

• download special free Pension Fund programs;
• fill out the reporting form online on the Pension Fund website;
• fill out a report in the 1C Accounting program;
• use paid online services (Kontur, Bukhsoft Online, Sky; My Business).

You can check the generated report for errors on the Pension Fund website:

• select the “For Policyholders” section on the website, then “Employers”;
• click “Free programs, forms and protocols”;
• select the CheckPfr program and download it to your computer.

CheckPfr will check the document and report any errors found by displaying an "Error" or "Warning" message. Errors need to be corrected and the scan restarted. You need to send a report to the Pension Fund that does not contain errors. If the report is submitted and the error is discovered later, but the 15th has not yet arrived, you can submit an additional report. To do this, in paragraph 3 of the SZV-M form, you need to select the “Add” type (if you need to add an employee) or “Cancel” (so that previously sent information is not taken into account).

Monthly reports

Once a month in the Pension Fund of the Russian Federation, all legal entities and individual entrepreneurs are required to submit the SZV-M and the new SZV-TD. Current table of deadlines for submitting reports to the Pension Fund of Russia in 2021 for policyholders:

The SZV-M form is mandatory not only for those companies that have hired employees. Those organizations that have one founder will also have to fill out the form. The document is filled out on the appropriate unified form, which was approved by Resolution of the Board of the Pension Fund of the Russian Federation No. 83p dated 02/01/2016. It contains information about the insured persons: their full name, INN and SNILS.

The information must be submitted no later than the 15th day of the month following the reporting month. Moreover, if there are more than 24 employees on staff, then the form is submitted only electronically. For violation of the deadline, a fine is provided: 500 rubles for each insured person. For example, if a company has 20 employees, then you will have to pay 10,000 (20 employees × 500 rubles) for failure to provide information on time.

How to make a report to the Pension Fund for 2021: “Instructions for filling out the SZV-M.”

SZV-TD reports reflect information about all hired and dismissed employees of the employer. The report also includes information about all personnel movements and changes in the company. For example, transfer to another position, assignment of a new qualification, etc. From 01/01/2020, report using the new SZV-TD form by the 15th day of the month following the reporting one. Include in the document information only about those employees for whom personnel changes have been formalized. All employees of the company are not required to be reflected in the SZV-TD on a monthly basis. The report is submitted on paper or electronically. For policyholders with up to 24 employees, reporting is permitted in any of the following ways. Other employers report only in electronic format.

Zero report on the sole founder - general director

For an organization whose founder is the general director as a single person, the presence/absence of an agreement with him does not matter. According to clarification No. 08-22/6356, submission of SZV-M with it to the Pension Fund is mandatory.

But there is still a controversial situation: after all, when specifying the founding director in SZV-M, it is necessary to simultaneously reflect information about his experience in the calculation of insurance premiums.

In July 2021, additional clarifications from the Pension Fund appeared on whether zero reporting is submitted to SZV-M for the general director. According to them, if a company, for certain circumstances, does not conduct financial and economic activities, there is no need to submit a zero SZV-M to the general director without an agreement.

ADVICE

We still recommend that you play it safe and submit such a report.

As was said, the question of whether the “Information about insured persons” section can be left blank did not have a clear answer for a long time. Companies still submitted a zero SZV-M, which reflected information only about the general director.

According to the letter of the Ministry of Labor dated July 7, 2021 No. 21-3/10/B-4587, which was signed by Deputy Minister A.N. Prudov, officials considered the situation when the general director does not enter into an employment contract with the organization and does not receive income.

Based on these explanations, we can conclude: when the general director - who is also the founder and the only employee - did not sign an employment contract with the enterprise and did not receive cash payments, the organization does not file reports on the insured persons.

The central office of the Pension Fund responded to the position of the Ministry of Labor and changed its mind. According to the PFR letter No. LCh-08-26/9856 dated July 13, 2016, in such situations the SZV-M report does not need to be submitted.

In connection with the change in position, the Pension Fund sent corresponding recommendations to its territorial divisions. Some of the branches notified legal entities and individual entrepreneurs of the change in the position of the Pension Fund.

Based on the latest clarifications, policyholders are exempt from paying precisely zero bills. This follows from the letter of the Pension Fund of July 13, 2016 No. LCH-08-26/9856. However, many accountants prefer to play it safe and submit this SZV-M form.

Also see “Zero SZV-M: is it necessary to submit it and how to fill it out.”

Quarterly reporting

Companies that calculate additional contributions for the insurance coverage of their employees must generate separate reporting information. For this category of policyholders, a special form is provided - DSV-3. The form and the procedure for filling it out are set out in the resolution of the Pension Fund of Russia board No. 482p dated 06/09/2016.

Submit Form DSV-3 no later than the 20th day of the month following the reporting period. Indicate information about the insured persons in whose favor the amounts of additional insurance contributions for the funded part of the pension were credited, in accordance with Law No. 56-FZ of April 30, 2008.

In ConsultantPlus you will find forms and instructions for filling out all reports to the Pension Fund. Use free access to find and download what you need.

to read.

How to fill out SZV-M

All Russian and foreign companies, including their separate divisions, as well as individual entrepreneurs, notaries, lawyers, detectives who have hired personnel, are required to submit the form to the territorial offices of the Pension Fund. It contains information on all individuals with whom employment or civil law contracts have been concluded. Report whether the company was in business or not.

SZV-M consists of:

1. “Insured details”;
2. “Reporting period”;
3. “Form type”;
4. “Information about employees.”

Take information about the policyholder's details from the documents given in the table:

Table. Details of the policyholder in the reporting of the Pension Fund of Russia

The reporting period is a month. To show its code, see the table:

Table. Deadline codes for submitting reports to the Pension Fund

In the “Calendar Year” field, indicate the year for which you are reporting. For the current year - “2018”.

The “Form Type” section provides three codes:

• “iskhd” (initial), when information about employees for the reporting year is presented for the first time;
• “additional” (additional), if you are supplementing a form previously submitted and accepted by the Pension Fund;
• “cancel” (cancelling), when you cancel previously submitted information about the insured person.

In “Information about individuals” provide the following information about employees:

• Full name in the nominative case;
• TIN, if available (if not, leave the field blank);
• SNILS number.

The employee's full name must be indicated in the form in which they are listed in SNILS. Otherwise, the Foundation will find the error and indicate it by sending the appropriate receipt. In this case, the report will not be accepted. This will result in a fine.

Please note: the form must include information about the general director, who is the sole founder, and members of the board of directors.

After all, for the purposes of the mandatory pension, the director is an insured person. In this case, there is an employment relationship with the company regardless of the existence of an employment contract and payment of wages.

In the second case, the relationship is civil. The board of directors performs management functions and is paid remuneration.

After entering the basic data, put the date of compilation and signature of the director of the company, individual entrepreneur or their authorized representatives at the bottom of the form.

Example

The company (the policyholder) has two employees - a director and a chief accountant.

Policyholder details: TIN – 7725694537, KPP – 773265842, Pension Fund registration number – 256-256-325648.

Information about employees:

1. Borisov Vladimir Ivanovich (director) - SNILS - 256-128-569 45, TIN 269856354896;
2. Pavlova Irina Aleksandrovna (chief accountant) - SNILS - 259-256-823 98, TIN 269845398765.

On January 15, 2021 (Monday), the company submitted to the territorial branch of the Pension Fund of the Russian Federation a report completed and signed by the head of the company to the Pension Fund of the Russian Federation for the 4th quarter of 2021.

Annual details

From 2021, policyholders are required to report using new forms - SZV-STAZH. The form contains basic information about the labor (insurance) experience of employees. See the table for when to submit your annual report to the pension fund in 2021:

Sometimes the SZV-STAZH will have to be prepared earlier than the generally accepted deadline. For example, if an employee resigns, then give him an extract from SZV-STAZH on the day of dismissal. If an employee is applying for a pension, the document will have to be sent to the Pension Fund of the Russian Federation.

How to properly prepare a report was described in a separate material, “Filling out and submitting the SZV-STAZH form to the Pension Fund: step-by-step instructions.”

The concept of personalized accounting

For some time now, all employers have been required to provide data to the Pension Fund (PFR) on the length of service and accrued (paid) contributions in relation to each employee.
The data must be recorded on an individual personal account opened for each individual. With the introduction of the Law “On Individual (Personalized) Accounting in the Compulsory Pension Insurance System” dated April 1, 1996 No. 27-FZ (hereinafter referred to as Law No. 27-FZ), the basic rules regarding the recording of citizens’ information regarding pension savings were determined. Initially, the new legislative act covered only some territories of the country's constituent entities, but from 01/01/1997 its widespread use began. Art. 1 of Law No. 27-FZ defines personalized accounting as a system for maintaining and collecting information on each individual insured person for the possibility of future pension provision.

Any insured person for whom contributions are made to the Pension Fund of the Russian Federation has his own personal account with a unique insurance number. If the newly hired employee is not registered with the Pension Fund, the employer is obliged to submit a questionnaire about him to the territorial office of the Pension Fund of the Russian Federation, on the basis of which a personal account is opened and a certificate is issued with a unique insurance number of an individual personal account (SNILS).

Read about the cancellation of SNILS here.

If an employee does not have SNILS, then the employer will have difficulties submitting a monthly SZV-M report for such an employee.

Our recommendations on this matter are in this article.

Also, any citizen has the right to carry out the entire procedure for obtaining an individual insurance number independently. Obtaining SNILS for a child under 14 years of age is carried out by his parents.

Data upon individual request

Quite often, representatives of the Russian Pension Fund require you to provide information on an individual basis. This information is required in the following situations:

• provide missing information;
• confirm information about the insured person;
• carry out reconciliation of accrued amounts of SV;
• check the accuracy of previously provided data.

The most frequently requested forms: SZV-K, ADV-1, ADV-2 and ADV-3.

Penalties for violating reporting procedures

As amended by Law 27-FZ, in force since January 1, 2017, the following fines are provided for violating the rules for submitting information:

• if an electronic report is not provided, the fine may be 1,000 rubles. (paragraph 4 of article 17 of Law No. 27-FZ);
• If the deadlines or completeness of the information provided are not met, the fine will be 500 rubles. for each insured person (paragraph 3 of article 17 of Law No. 27-FZ).

In addition, officials may be subject to a fine of 300 to 500 rubles. (Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation).

Reporting upon dismissal of an employee

The resolutions of the Pension Fund of the Russian Federation board and other regulations explain which reports to submit when dismissing an employee (RF PP No. 590 dated 04/26/2020, RF Pension Fund PP No. 83p dated 02/01/2016):

• SZV-M;
• SZV-TD;
• SZV-STAGE.

It is also necessary to fill out the third section of the DAM - personal information about the employee, accrued and paid insurance premiums for him. But RSV is reporting that is now submitted to the Federal Tax Service, and not directly to the Pension Fund. Send information about the dismissed employee along with everyone else - at the end of the quarter, by the 30th day of the month following the reporting month. But the signed third section of the ERSV must be given to the employee upon dismissal - on the last working day, along with other documents.

Program Kontur.Extern

Thousands of companies have already appreciated all the benefits of the Kontur.Extern program. The use of an online module ensures optimization of time and labor resources and eliminates the possibility of filling out forms incorrectly.

Advantages of the Kontur.Extern program:

• 24/7 access to the online system: you can draw up and send reports at any time of the day;
• access from any PC;
• quick online verification of the finished document;
• instant receipt of your report by the Pension Fund;
• quick and convenient filling out of the electronic form;
• protection of personal information;
• favorable price: price per year of use of Kontur.Extern depends on the tariff;
• consulting on any issues regarding the generation and sending of reports to the Pension Fund of Russia;
• informing about the approaching deadline for submitting monthly and quarterly reports.

With Kontur.Extern you will forget about long lines at the Pension Fund, unpleasant communication with inspectors and fines. Use advanced technologies to optimize your business!

What changed in reporting in 2021 and earlier

Since 2021, all administrative rights regarding insurance coverage for working citizens have been transferred to the Federal Tax Service. Tax officials not only collect and control the completeness of transfers to the relevant budgets, but also check reports.

The innovations affected only part of the SV (OPS, OMS and VNiM). Contributions for injuries (from accidents and occupational diseases) are controlled by the Social Insurance Fund. The old reporting form to the Social Insurance Fund has changed; now payers of contributions for injuries submit a new 4-FSS.

How to fill out the document correctly, read the separate material “Instructions: filling out form 4-FSS.”

The changes also adjusted the procedure for settlements with budgets. Now the amounts are credited to the current accounts of the Federal Tax Service, and only then the tax authorities independently transfer budget funds to the corresponding accounts of extra-budgetary funds.

How to fill out payment slips correctly, read the article “Who should pay insurance premiums now?”