According to the legislation of the Russian Federation, registered companies and individual entrepreneurs must submit information about employees to the Pension Fund of the Russian Federation. Moreover, even businesses that do not have employees must submit reports to the Pension Fund. That is, organizations in which the manager is the only participant and no employment contract has been concluded with him. The report must contain information about the director.
Compared to paper reports, transmitting electronic reports is more convenient and reliable. We offer you to find out how to send electronic documentation to the Pension Fund, what is needed for this, and also in what cases submission is, in principle, possible only in electronic format.
The program for submitting reports to the Pension Fund of the Russian Federation "Postal Agent" has the ability to interact with the information system of the Pension Fund to send an application for connection to the Pension Fund's e-document flow and a SZV-TD (electronic labor) report. Instructions for connecting to the Pension Fund EDI and submitting the SZV-TD report are here .
These actions must be taken due to the fact that in 2020 a system of electronic work books will be introduced.
To ensure the operation of the electronic labor system, unless additional orders from regulatory authorities appear, you will need to draw up and submit a report in the SZV-TD form no later than the 15th day of the month following the month in which personnel activities were carried out.
Important:
To start sending SZV-TD reports, first need to register in the Pension Fund of Russia electronic document management system.
Only after receiving confirmation of registration can you send the SZV-TD report. Without registration, the Pension Fund will refuse to accept the report.
How do you submit reports to the Pension Fund?
The subjects of compulsory pension insurance are both employees (insured persons) and employers acting as policyholders. Organizations and individual entrepreneurs that have employees are required to make insurance contributions for them to the Pension Fund for the formation of a future pension. The amount of contributions is tied to the salary of a particular employee and amounts to 22% of it.
Important! Insurance premiums are paid both for full-time employees with whom labor relations have been established, and for private individuals carrying out work or providing services on the basis of civil contracts.
Accordingly, every employer has an obligation to submit appropriate reports. It includes information related to the calculation of accrued and paid insurance premiums, as well as other personalized accounting data.
Reporting is submitted by the employer personally, but it is possible to involve specialized accounting organizations on the basis of an agreement. Documents are submitted within strictly regulated deadlines.
It should be noted that the Pension Fund of the Russian Federation is vested with the right to issue acts providing for the prosecution of persons who violate the legislation on legal security . In practice, this means that a legal entity or individual entrepreneur may be fined for late submission of reports.
In general, for 2021, reporting to the state pension fund consists of 5 unified forms that employers must submit. Let's briefly look at each of them
SZV-M
This report is submitted by all organizations. It contains information about insured persons located in the state for a specific reporting period. SZV-M contains information that is necessary for maintaining personalized records.
The form must contain the following information:
- data of the insurer;
- reporting period;
- information about persons insured in the OPS system (full name, SNILS, INN).
For more information about the program, watch the video:
SZV-STAZH
This form is a report that is submitted to the state pension authorities every year. It must necessarily reflect information about all employees with whom the organization has concluded employment contracts, as well as persons with whom there are civil relations.
SZV-STAZH is necessary to provide information about the employee’s existing insurance experience . Let us recall that the insurance period has a direct impact on the possibility of applying for an insurance pension in the future, as well as on the size of the pension itself.
Reference! Individual entrepreneurs with employees are required to submit a report on the form in question only for their employees. If an individual entrepreneur does not have employees, then filing a SZV-STAZH report is not necessary for him.
SZV-TD
This form contains information about the employee’s work activity. This report is new and was put into circulation in connection with the transition to “electronic work books”. In this regard, many policyholders had many questions regarding its filing.
Thus, the following information is entered into the SZV-TD form:
- information about the policyholder (registration number, name, TIN, KPP);
- information about the insured (full name, date of birth, SNILS);
- a note indicating that the insured person has chosen a new form of recording work activity;
- information about periods of work.
It should be noted that a report in the SZV-TD form is submitted only when there are grounds for this, which include:
- hiring;
- dismissal (regardless of the reason);
- transfer to another workplace;
- submitting an application to choose a form of recording work activity.
SZI-TD
SZI-TD is inherently a more detailed form of the SZV-TD report. It contains, among other things, information about the employee, dates of hiring and dismissal, position, type of work and structural unit of the organization where the employee worked.
Important! A document in this form will be issued to the employee upon dismissal for presentation at the place of request.
The SZI-TD form is submitted by policyholders to the Pension Fund of the Russian Federation upon dismissal of an employee. It should be noted that the information in the document in question must directly correspond to the information contained in the SZV-TD form.
EDV-1
At its core, EDV-1 is an inventory of all documents that are transferred to the pension fund by the policyholder. In practice, this means that this form is submitted along with other reporting documents.
It should be noted that the above reporting forms are mandatory. However, in certain circumstances, the employer is required to submit additional forms, including upon direct request from the state pension fund.
Pros and cons of electronic data transmission
Electronic reporting was invented for a reason - this method of communication with government agencies ensures efficiency, reliability and authenticity.
All information is transmitted in encrypted form, and can only be read by a Pension Fund employee who has the key to decrypt the message.
Accounting department specialists are freed from the obligation to travel to the fund’s territorial department every time and sit in queues; in addition, the possibility of errors when manually entering data from printed reports into inspectors’ computers is eliminated. In other words, time is saved, and the human factor loses its importance.
The only small drawback is that in order to switch to electronic reporting, an organization will first have to acquire its own electronic digital signature. And this can be considered a disadvantage rather conditionally, since an electronic signature significantly expands the capabilities of any enterprise in terms of business document flow, giving any paper the status of a legal document.
Thus, electronic transfer of data to government agencies is possible only under one condition: the company must have an officially registered digital signature.
Moreover, this requirement applies not only to legal entities (enterprises and organizations), but also to individual entrepreneurs, lawyers, notaries, etc. - that is, all those who have employees.
Methods for sending reports
Reporting documents can be sent to the Pension Fund in different ways. At the same time, the pension fund's policy in this regard is aimed at increasing the use of electronic communication methods in this part. For example, restrictions are introduced on the number of employees at which it is allowed to submit information on paper.
By post
This method involves sending paper documents by registered mail to the pension fund. The reporting filing date is the day the letter was sent, which is determined by the postmark.
It is advisable to send a letter with a list of the contents and a notification of delivery. It should be noted that not all policyholders can take advantage of the opportunity to submit documents by mail, but only those with a staff of no more than 24 people inclusive. If the number of employees is larger, then the information is submitted only electronically.
Through the Internet
Submitting documents electronically has a number of advantages, including the following:
- impossibility of data loss;
- the ability to correct entered data;
- receiving a report from the Pension Fund on the acceptance of documents, which allows you to avoid delays in submitting them.
Before submitting documents in electronic format, the organization must contact the pension fund to sign an agreement on this type of interaction.
Electronic documents must be certified by the signature of the responsible employee. We are talking about digital signature. Moreover , if reports are submitted in batches, then an electronic signature must be affixed to each file.
For the convenience of filling out forms, organizations and individual entrepreneurs can use special programs developed by Pension Fund specialists. You can download them on the official website of the foundation, as well as on the websites of territorial branches.
Electronic document management: how to connect?
To begin exchanging electronic documents with the fund, the policyholder must connect to electronic document management. Connection occurs after signing a set of necessary documents.
To start electronic document management, the policyholder will need the following documents:
- statement;
- agreement with the Pension Fund.
A special application to the Pension Fund for connecting electronic reporting is filled out on an approved form. In addition, the Pension Fund must submit a completed agreement form.
The application form and agreement can be found on the Pension Fund website.
The Pension Fund will review the application for electronic circulation and issue the policyholder with a signed agreement. The agreement is drawn up in two copies, signed by the policyholder and a representative of the Pension Fund. Only after this can you send reports to the Pension Fund electronically.
Due dates
Depending on the timing of submission of reports to the Pension Fund, they can be classified as follows: monthly, quarterly, annual.
- Monthly . Monthly - before the 15th day of the month following the reporting month, it is necessary to submit forms SZV-M and SZV-TD.
- Quarterly . Reporting is submitted quarterly in the form DSV-3. This report is submitted only if additional insurance premiums are paid for the employee. We are not talking about increased coefficients for special working conditions, but about a voluntary decision of the employee aimed at increasing the size of his pension. Additional contributions can be made by the employee independently or through the employer. In the latter case, the organization submits a report in form DSV-3 quarterly no later than the 20th day of the month following the reporting month.
- Annual . Once a year, based on the results of this period, it is necessary to submit documents using the SZV-STAZH form.
It should be noted that some reports are submitted not within the framework of any frequency, but as required. Thus, the SZI-TD form is sent to the Pension Fund on the day the employee is dismissed.
In addition, the state pension fund may request additional reports, the deadlines for submission of which are indicated in the official request of the fund.
Filling out the RSV-1 report for the Pension Fund online
An example of changing the procedure for submitting documents is the RSV-1 form. Back in 2013, this report was submitted using the old form, but since the 1st quarter of 2014 the new one has already been in effect. Several changes:
- there is no longer a SZV form - it is now included in the appendices to the main form;
- One form is submitted per person, which must contain indications of several insurance rates;
- The classifier of employee length of service codes is being expanded;
- Payments under the additional tariff are now calculated based on a special assessment of working conditions.
RSV-1 reporting can be submitted either in printed form or electronically using telecommunication channels. Printed form is allowed if the organization has up to 50 employees. Large enterprises need to take care of electronic document processing by choosing a suitable system that can generate a report to the Pension Fund via the Internet.
