SZV-M for August 2021: due date and sample form

The SZV-M report monthly! And this must first be learned by those who are encountering this form for the first time. It is submitted to the territorial bodies of the Pension Fund of the Russian Federation by all policyholders making payments and other remuneration to individuals. Individual entrepreneurs, lawyers, notaries, arbitration managers who pay insurance premiums in a fixed amount do not lease SZV-M to themselves.

The report contains information about all insured persons with whom the policyholder has entered into either an employment contract or a civil law contract (Clause 2.2 of Article 11 of Federal Law No. 27-FZ of April 1, 1996 (hereinafter referred to as Law No. 27-FZ) ).

For the first time SZV-M had to be passed in April 2016. In accordance with the above norm, the deadline for submitting the report is set at the 10th day of the month following the reporting month.

Note! The deadline for submitting information about insured persons does not depend on the form of their submission: electronic or paper. It is the same for all cases.

Let us recall that with the number of insured persons (clause 2 of article 8 of Law No. 27-FZ):

• 24 people or less - SZV-M can be submitted on paper;
• 25 people or more – SZV-M is submitted only electronically.

When is SZV-M due?

From 2021, the form is submitted from the 1st to the 15th of the month following the reporting month, this rule comes into force with reporting for December 2021, that is, SZV-M for December 2021 must be submitted before 01/15/2017 (Article 2 Federal Law dated July 3, 2016 No. 250-FZ).

*
If the deadline for submitting reports falls on a non-working day, then this deadline is postponed to the next working day.

SZV-M due date in 2021

The table below shows the deadline for submitting the SZV-M for each reporting period in 2016 .

Is it possible to submit the SZV-M form ahead of schedule, before the end of the reporting month?

There is no prohibition in this regard in the legislation. The only deadline for submitting reports is the 15th day of the month following the reporting month. The policyholder has the right to submit the SZV-M form before the end of the current reporting month, and the Pension Fund of Russia division is obliged to accept such reporting. However, if the employer submits the SZV-M before the end of the reporting month, but hires a new employee in the same month and does not report for him (you need to submit a supplementary form), then this will be a violation.

Form

The SZV-M form was developed at the end of January.

Form SZV-M in Word(doc) 77 kb.

Form SZV-M in Excel (xls) 34 kb.

Example (sample) of filling out SZV-M:

Form SZV-M in Word(doc) 77 kb.

Form SZV-M in Excel (xls) 34 kb.

How to fill it out?

Registration number in the Pension Fund of Russia, INN and KPP (it is only for organizations, individual entrepreneurs are not needed) - you can also find out in the Kontur.Focus Base using the link.

Employees' full names must always be entered in full.

Check your SNILS well, because for an error even in 1 digit there is a 500 fine. SNILS must be written as “123-456-789 01” (two dashes and a space in the middle).

Employees indicate their TIN only if they have a TIN. If you wrote the TIN in the 2-NDFL certificate, then you need to write it in the SZV-M, otherwise the fine is 500 rubles. If the employee does not have a TIN, then leave the field blank (without dashes).

Who to include?

You must include in the list any employees working under employment or civil contracts (even if they did not receive remuneration this month), as well as freelancers, part-time workers, etc. external, maternity leave, students, those on probation.

The founding director must also be included in the calculation.

You need to include any employees with whom the contract was valid during the reporting month. Those. if the employee arrived at the end of the month or quit this month, then he must be included in the calculation.

Zero

There cannot be a zero SZV-M even if there is only one founder and no one else - it must be included in the form.

Corrections

If you need to correct an error (for example, incorrect full name or INN or SNILS), then you need to submit two forms - o) and a supplementary one (in paragraph 3 “additional”). Only erroneous data is provided in the cancellation form. In the supplementary one, similar data is written down, only correct. These forms are submitted at the same time.

If you forgot to enter an employee, submit only the supplementary form (in paragraph 3 “additional”).

If an employee has changed her last name (got married, for example), then you need to enter the last name that is in SNILS (even if she has already changed her passport and the SNILS is old).

If you included an employee by mistake, submit only the cancellation form (in paragraph 3 “On suspension of certain provisions of legislative acts

The law has already entered into force.

Article 2

Introduce into the Federal Law of April 1, 1996 N 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” (Collected Legislation of the Russian Federation, 1996, N 14, Art. 1401; 2001, N 44, Art. 4149; 2003, N 1, article 13; 2007, N 30, article 3754; 2008, N 18, article 1942; N 30, article 3616; 2009, N 30, article 3739; N 52, article 6417, 6454; 2010, N 31, article 4196; N 50, article 6597; 2011, N 29, article 4291; N 49, article 7037, 7057; 2012, N 50, article 6966; 2013, N 52, Art. 6986; 2014, N 26, Art. 3394; N 30, Art. 4217; N 45, Art. 6155; N 49, Art. 6915) the following changes:

1) paragraph thirteen of Article 1 after the word “recognized” is added with the word “month”;

2) in article 11:

a) add clause 2.2 with the following content:

"2.2. The insured monthly, no later than the 10th day of the month following the reporting period - month, provides information about each insured person working for him (including persons who have entered into contracts of a civil law nature, for which compensation in accordance with the legislation of the Russian Federation on insurance premiums insurance premiums are calculated) the following information:

1) insurance number of an individual personal account;

2) last name, first name and patronymic;

3) taxpayer identification number.”;

b) in the first paragraph of clause 4, replace the words “clauses 2 and 2.1” with the words “clauses 2 - 2.2”;

3) in article 17:

a) part three, after the words “reporting period,” is added with the words “which is more than a month and”;

b) add a new part four as follows:

“For failure by the policyholder to submit within the prescribed period or submission of incomplete and (or) unreliable information provided for in paragraph 2.2 of Article 11 of this Federal Law, financial sanctions in the amount of 500 rubles are applied to such policyholder in relation to each insured person. The collection of the specified amount is carried out by the bodies of the Pension Fund of the Russian Federation in a manner similar to the procedure established by Articles 19 and 20 of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Mandatory Fund health insurance.";

Filling out the SZV-M report. What information is required to be filled in?

Reporting period

(filled in automatically by task name).01 - January, 02 - February, 03 - March, 04 - April, 05 May, 06 - June, 07 - July, 08 - August, 09 - September, 10 - October, 11 - November , 12 – December.
Form type (code)
. The type must be indicated: initial, supplementary, canceling.

• “out”
  is the form that the policyholder submits for the first time during the reporting period;
• “additional”
  - if the policyholder decided to supplement or correct information that was previously accepted by the Pension Fund of the Russian Federation (for example, if the employer for some reason did not indicate information about one of the employees in the initial report);
  It is possible
  to send
  a supplementary
  SZV-M report to the Pension Fund - without selecting employees; -
  only the FFU
  , the same attribute will remain in the printed form. If you need to select employees, we follow the scheme (KOPF + upload). The “Additional” attribute can be specified in the second step generating a report.
• “cancel”
  - if the form is submitted to cancel previously submitted information (for example, a canceling form must be submitted if the policyholder in the original form indicated an employee who was fired before the start of the reporting period).

Policyholder details

(filled in automatically according to the Details). All details are mandatory: - registration number of the policyholder in the Pension Fund of the Russian Federation, - short name, - TIN and KPP.

Information about the insured persons

. — Full name (patronymic name is indicated if available); — SNILS (required); — Taxpayer Identification Number (indicated optionally, pulled from the employee’s card if filled out).

Form form

The appearance of the SZV-M uniform has not changed in 2021. You must still use the form approved by Resolution of the Pension Fund Board dated February 1, 2021 No. 83p. It looks like this:

Traditionally, the SZV-M form for August 2021 consists of 4 sections:

1. Details of the policyholder.
2. Reporting period.
3. Form type.
4. Information about the insured persons.

Fines SZV-M

Fines depend on what the company (IP) has violated. Three types of violations can be distinguished.

1. The report was not submitted at all or was submitted after the deadline. If the inspectors do not receive the SZV-M on time, they will fine the company. The size of the sanction is 500 rubles. for each person in the report (Article 17 of the Federal Law of April 1, 1996 No. 27-FZ). And it doesn’t matter whether you didn’t submit the report at all or were one day late. The manager or accountant will be fined 300-500 rubles.
   (Article 15.6 of the Code of Administrative Offenses of the Russian Federation) .
2. There were errors in the report. The fine for a report with inaccuracies is 500 rubles. for a person whose full name, INN or SNILS contains at least one error. If you did not indicate the TIN, this is not an error, so you will not be fined. But if you showed the TIN, but mixed up the numbers or missed one of them, then this is already a defect. Details such as full name. and SNILS are mandatory. Any errors in this information, even simple typos, will result in a fine.
3. The report was submitted in the wrong format. Information for 25 or more people should be submitted via the Internet.

Electronic format

Since January 8, 2021, Resolution of the Pension Fund of December 7, 2016 No. 1077p has been in effect, which approved a new electronic format for personalized accounting information in the SZV-M form. This fund regulatory document contains basic technical information for submitting the August 2021 SZV-M in electronic form.

A variant of a correctly formed file name for sending SZV-M is something like this:

Electronic SZV-M is created in XML format in UTF-8 encoding.

To prepare an electronic report, download the latest version of the verification module for free from the official website of the Pension Fund of Russia – www.pfrf.ru – in the “For Employers” section. SZV-M for August 2021 can be analyzed using this software before sending it to the fund. Here is the exact link.

SZV-M for individual entrepreneurs?

An individual entrepreneur without employees does not rent out SZV-M, including for himself. If he has employees, it is mandatory to take the SZV-M! Any employer-insurer must submit it monthly to its branch of the Pension Fund of the Russian Federation, while individual entrepreneurs do not indicate information about themselves in the SZV-M. The form should contain data only on those persons with whom they entered into / terminated / are in force employment contracts or employment contracts in the reporting month. And it does not matter whether payments were accrued in favor of these persons in the reporting month or not. Categories

Who to indicate

As part of the SZV-M form for August 2021, Pension Fund employees should see information about all individuals who, from August 1 to August 31 inclusive, performed work on the basis of employment agreements. And it doesn't matter:

• whether the company (IP) actually carried out activities in August;
• were there any accruals and payments to the “physicists” in August?

If individuals perform work (provide services) under civil law contracts, then do not get confused. In 2021, the Pension Fund issued an explanation that data on such employees must be included while simultaneously meeting 2 conditions (letter dated July 27, 2016 No. LCH-08-19/10581):

1. The performers were paid remuneration;
2. Contributions are calculated on the amount of the reward.

However, as of mid-2021, the Pension Fund of the Russian Federation believes this: if in August 2021 you did not pay remuneration under a civil law contract and, accordingly, did not accrue contributions for it, then in the SZV-M form for August 2021 such freelancers will still should be turned on.

To understand whether or not to include a specific insured person in the SZV-M, you must proceed from the following:

1. What type of contract has been concluded?
2. Was the agreement valid in the reporting month (if at least 1 day, then it must be included in the SZV-M).
3. It does not matter in the reporting period - August 2021 - the presence of facts of accrual and payment of salary (remuneration) under this agreement, as well as facts of accrual of contributions.

General Director

There is no need to include the only director - the founder - in the SZV-M for December 2021. This is evidenced by the explanations of the Pension Fund dated 05/06/2016 No. 08-22/6356 and the Ministry of Labor dated 07/07/2016 No. 21-3/10/B-4587. But only if 2 conditions are met:

1. There is no employment contract concluded with him.

2. He does not receive any payments from the organization.

That is: if in December an employment contract was not concluded with the director, and he did not receive any payments, then the SZV-M form for December 2017 for such companies without staff need not be submitted at all.

Note that previously the Pension Fund insisted: the company is obliged to submit SZV-M to the sole founder, even if it did not enter into an employment or civil contract with him (letter dated 05/06/2016 No. 08-22/6356). Therefore, some accountants still prefer to play it safe and still take the SZV-M with one director. This is, in principle, not prohibited.

The Pension Fund branch is obliged to accept the SZV-M for December 2021, even if it shows only one director and there is no agreement with him.

Also see: “Should individual entrepreneurs without employees take the SZV-M in 2021?”

Filling out the form

Filling out the SZV-M form for August 2021 has no fundamental features. Only in the “Reporting period” field indicate the month code – “08”. It shows that you are submitting the August report. Otherwise, everything is standard. The following is a sample of filling out this form for August 2021:

And here you can fill out this sample.

What does reconciliation of SZV-M with SZV-TD give?

Before sending to the Pension Fund of Russia, check SZV-M with SZV-TD and make sure that you have included all hired employees in the report and removed dismissed ones. This will save you from a fine.

If earlier fund specialists could check information about the insured person only by checking with the DAM (that is, not earlier than the end of the quarter), then with the advent of the SZV-TD report, the Pension Fund receives information about fired and hired employees the very next day and can quickly identify information incorrectly reflected in the SZV-M, or missing data.

Submission procedure

The SZV-M form for August 2021 can be submitted electronically or on paper (see table).

Zero form: Pension Fund position

Do I need to submit a zero SZV-M report for August 2021? The question is interesting and controversial.

Copies to employees

Starting from 2021, the employer is obliged to issue copies of all reporting forms to the Pension Fund to individuals within the following terms (new edition of paragraph 4 of Article 11 of the Law “On personalized accounting of the Pension Fund of the Russian Federation” No. 27-FZ):

• no later than 5 calendar days from the date of the person’s application (this is a general case);
• on the day of dismissal or termination of a civil agreement.

Note that similar requirements for employers existed until 2021. However, it was established that employers are required to provide employees or contractors with copies of reports, regardless of whether they have applied for them. And copies had to be issued along with the submission of the appropriate reporting forms to the fund.

Thus, in 2021, you only need to issue copies of SZV-M for August 2017:

1. When contacting employees directly.
2. Their dismissal.

There is no need to give everyone a copy of the entire SZV-M form! It contains the personal data of all colleagues. And disclosing them to third parties is prohibited. Therefore, in return, you need to issue an extract for a specific person.

This might also be useful:

• Deflator coefficients for 2021
• UTII changes in 2021
• Tax calendar for 2021 for individual entrepreneurs

• New deadlines for submitting 6-NDFL in 2021
• Conditions for the transition to the simplified tax system in 2021
• Deadline for submitting transport tax returns for 2021

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