The SZV-KORR form is filled out in order to adjust the data recorded on an individual personal account based on the reporting (SZV-STAZH) previously submitted by policyholders for periods starting from 1996. For example, if in the report for 2015 the employee’s length of service or length of service code was incorrectly indicated, then the SZV-KORR must be submitted.
The deadline for submitting the SZV-KORR form is immediately as soon as errors are discovered.
The SZV-KORR form was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2021 No. 507P “On approval of the form SZV-STAZH, ODV-1, SZV-KORR, SZV-ISKH of the procedure for filling them out and the format of information and on recognition as invalid by the Resolution of the Board of the Pension Fund of the Russian Federation dated 01/11/2017 No. 3P.”
The procedure for filling out sections of SZV-KORR depending on the type
Depending on the type of the SZV-KORR form, certain sections indicated in the table are filled out:
| Form type | Sections to fill out in the form |
| Form SZV-KORR with type " KORR " | Sections 1-3 and at least one of sections 4-6 of the form. Only the data specified in sections 3-6 of the form are corrected: Section 4, columns 1-6 - data on earnings (remuneration), income, amount of payments and other remunerations of the insured person REPLACE the data recorded on the ILS ZL Section 4, columns 7-13 - data on accrued and paid insurance premiums SUPPLEMENTS the data recorded on the ILS AP Sections 5 - 6 - REPLACE the data recorded on the ILS ZL |
| Form SZV-KORR with type “ OTMN ” | Section 1 and Section 2 must be completed - the data recorded on the ILS for the reporting period, which is being adjusted, is CANCELED |
| Form SZV-KORR with type “ OSOB ” | Sections 1-3 must be completed - data on “forgotten” employees is included |
Territorial conditions (code), Special working conditions (code), Calculation of the insurance period, Conditions for the early assignment of a labor pension - Filled out in accordance with the Classifier of parameters used when filling out information for maintaining individual (personalized) records (appendix to the Resolution of the Pension Fund of the Russian Federation Board dated 11 January 2017 No. 3p ).
Form SZV-STAZH with o
The document is submitted if the original report did not contain any information about some employees, or data on them was not included in the personal account in the Pension Fund due to earlier errors. Employers most often forget to indicate in the SZV-STAGE report employees who are on maternity leave or absent from the workplace for a long time due to illness, etc. The supplementary report is drawn up on the same form on which the primary information was submitted (Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 No. 507p). The document contains reliable information about employees for whom information was not taken into account. The corrected report is sent to the Pension Fund along with the EDV-1 inventory.
Example
On February 28, 2020, Svetlana LLC submitted a report to the Pension Fund of Russia in the SZV-STAZh form for 2021. The report was accepted, but it erroneously did not include information about employee I.P. Volkova, who worked as a salesperson in 2021 from September 16 to October 11. The mistake was discovered by the organization’s accountant, and on March 3, 2020, a SZV-STAZH report containing information about the employee was sent to the Pension Fund.
An example of filling out the SZV-KORR form for 2020
Instructions for filling out the SZV-KORR correction form, sections 1-3
Instructions for filling out the SZV-KORR correction form, section 4
Instructions for filling out the corrective form SZV-KORR, sections 5, 6
Adjustment of SZV-STAZH
How to make an adjustment to SZV-STAZH if the primary report has already been accepted by the Pension Fund of Russia? There are two ways to make corrections to a report. When choosing one method or another, the reasons for making changes to the form are taken into account. The employer can:
- submit a supplementary form SZV-STAZH, indicating the appropriate o. Applies if you forgot to indicate any of the insured persons in the initial report, as well as when information about employees is missing from personal accounts due to errors made by the employer;
- submit form SZV-KORR. This option is used for corrections if the Pension Fund has already posted previously submitted information to the personal accounts of insured persons.
Organizations that employ no more than 25 people have the right to submit corrective reports on paper or in electronic format. All other employers can only submit an electronic report.
Penalties
By submitting the SZV-KORR pension form, the policyholder actually admits the presence of errors in previously submitted reports or failure to submit reports for one of the employees. Will the Pension Fund of Russia fine for this? It's possible! The fine may be 500 rubles for each insured person for whom incorrect information about the length of service was provided (Article 17 of the Federal Law of April 1, 1996 No. 27-FZ).
Together with the SZV-KORR , the EDV-1 type “initial” form must be submitted
Filling out the main form for length of service - in the material “SZV-STAZH: detailed information from Pension Fund specialists”
Why do we need to correct mistakes?
SZV-STAZH - a form of personalized reporting to the Pension Fund of the Russian Federation, containing information about the employee’s length of service, both general and preferential. This data directly affects the correctness and timeliness of calculating pensions to employees, so try to avoid any inaccuracies in them.
Errors made and discovered in the SZV-STAZH report must be corrected in order to:
- avoid claims from employees;
- protect yourself from fines from regulatory authorities.
How to quickly make clarifications? If inaccuracies are discovered by the policyholder himself, there is no specific deadline for correcting them, but we recommend doing this immediately upon discovery of the defects. If the Pension Fund notices the error and sends a corresponding notification, then the organization has 5 days to make changes.
ConsultantPlus experts discussed how to correctly fill out the SZV-KORR. Use these instructions for free.
Who prepares the report
Personalized data in the Pension Fund for the reporting year or upon retirement of an employee using the SZV-STAZH form is provided by categories of employers who pay insurance premiums:
- legal entities engaged in commercial activities;
- non-profit organizations;
- budgetary, autonomous and government institutions;
- individual entrepreneurs who employ employees.
Individual entrepreneurs who do not have GPC employees, contractors or other employees do not submit a register for the reporting year.
Form types
Depending on what corrections are required, there are three types of this form:
- corrective (KORR);
- canceling (OTMN);
- special (OSOB).
Abbreviations for each type are used when filling out the form. The first type of form is submitted when an error in registered data needs to be corrected. The list of situations for the CORR type is limited. It is selected in two cases:
- if it is necessary to replace the amounts of payments to employees or periods of service;
- if it is necessary to supplement the information on the amounts of contributions.
The second type is used to cancel information. For example, a line was filled in for an employee who no longer worked for the company. The third type is needed when the filler has not added information about the employee to the reporting.
Filling rules
The rules for filling out the SZV-KORR form are defined in the Procedure approved by Resolution of the Pension Fund Board of January 11, 2017 No. 3p. This document contains basic reporting instructions. Also, the designated regulatory legal acts approved the format required for submitting the SZV-KORR corrective report in electronic form.
The procedure for filling out the SZV-KORR form is given in section. IV Appendix 5 to the Resolution of the Pension Fund Board of January 11, 2017 No. 3p (hereinafter referred to as Appendix 5).
Deadlines for Corrective Forms
The policyholder has 5 days from the date of receipt of the notification from the Pension Fund. It turns out whether there will be a fine for the supplementary SZV-M form depends only on the time of filing the adjustment. Both the SZV-KORR and the supplementary SZV-STAZH must be submitted within 5 days after the contractor receives a control message from the Pension Fund of the Russian Federation.
There is another option not to receive a penalty - to correct the violations yourself and redirect the corrected information to the personalized accounting authorities.
Penalty for adjustment
The employer can discover errors himself or learn about them from the Pension Fund notification. He is ready to correct the information, but he may have concerns: is it possible to adjust the SZV-M without a fine.
The information presented in the figure will help resolve this issue:
As you can see, there is a fine for adjusting SZV-M, but it is imposed only under certain circumstances. The amount of financial sanctions depends on the number of insured persons whose information you did not include in the SZV-M or did not correct on time - at the rate of 500 rubles. for each person (Article 17 of Law No. 27-FZ).
Look at what details to transfer the fine under SZV-M.
New reporting form: purpose
The new form of the SZV-KORR report was approved by Resolution of the Pension Fund Board of January 11, 2017 No. 3p. A new SZV-KORR form is submitted to the Pension Fund if an error is found in previously submitted reports on individual (personalized) information. For example, if you find that in the 2021 report for an employee you incorrectly indicated payments and contributions, provided more or less length of service than necessary, or used the wrong length of service code - submit the SZV-KORR report and clarify the information. See “Form SZV-KORR: who, when and why should submit it.”
Please keep in mind that using SZV-KORR, SZV-M monthly reports are not adjusted. After all, SZV-M is submitted solely for the purpose of informing the Pension Fund of Russia about the fact of work of insured persons in order to suspend the indexation of their pensions. The data from SZV-M does not affect the status of individual personal accounts in any way.
Calculation of insurance premiums
Often, based on the results of an audit, the FSS does not accept expenses for payment of disability benefits as offsets, since they were made in violation of the law or are not supported by documents. In this case, the policyholder should pay additional insurance premiums in the amount of expenses not accepted for offset and submit to the tax authority an updated calculation of insurance premiums for the period in which the violation was committed (letter of the Federal Tax Service of the Russian Federation dated March 5, 2018 No. GD-4-11 / [email protected ] ).
Let’s say that during a desk audit of the Social Insurance Fund it was revealed that the organization paid an inflated amount of disability benefits to the employee in October 2021. The Fund decided not to accept expenses in the amount of 999 rubles. In the updated calculation of insurance premiums for 2021, the organization should reduce (see Table 1):
- payments, including non-taxable ones, for the amount of recalculation of benefits in subsections 1.1, 1.2, in Appendix 2 to section 1 and in subsection 3.2.1 of section 3 of the employee;
- the amount of expenses in line 070 in Appendix 2 to Section 1, due to which the amount of contributions payable will change (the amount of calculated contributions in line 060 remains unchanged);
- the amount of expenses in Appendix 3 of Section 3.
The amount indicated in column 2 of line 090 with attribute 1 is also reflected in section 1 in line 110 - the amount of insurance premiums payable for the billing period. The difference (3,529.29 – 2,530.29 = 999.00) must be paid before submitting the updated calculation to the tax authority.
Personalized accounting information forms
There are several types of forms in which personalized accounting information is submitted. The names and cases in which they should be filed are presented in the table:
Table “Types of Persuchet Forms”
| Form name | Description of the reporting form | Form type |
| SZV-STAZH | Annual reporting on employee experience | Initial Supplementary Assignment of pension |
| SZV-KORR | If it is necessary to adjust the data recorded on the ILS of insured persons for periods starting from 1996 | Corrective Cancelling Special |
| SZV-ISH | Information provided for the first time for the payer as a whole for reporting periods up to 01/01/2017 | |
| EDV-1 | Accompanying document, submitted along with the forms SZV-STAZH, SZV-KORR, SZV-ISKH | Original Corrective Cancel |
| SZV-M | Monthly reporting on the fact of work | Original Complementary Cancelling |
Example of filling out the form
You can find the SZV-KORR report form on our website using this link in Excel format. Let us explain how to fill out a correction report and decipher the features using a specific example.
Example
In March 2021, the accountant of Kolobok LLC discovered errors in the provided personalized accounting information for Loboda K.E. for 2013. Instead of the work period from 10/01/2013 to 12/31/2013, it was indicated from 10/01/2013 to 11/30/2013. Also, the information provided did not take into account the employee’s salary for December 2013 in the amount of RUB 15,000.00. and the amount of contributions to be accrued from it to the OPS.
Next, we will describe step by step the procedure for filling out the SZV-KORR form.
How is the fine calculated?
The accountant did not include an external part-time worker in the report for 2021 - he had no accruals and payments for the reporting period - and doubled the information about the full-time employee. Let's look at how to correct errors and whether there will be a fine for canceling the SHV-M form. We fix it like this:
- For an external part-time worker, a SZV-STAZH form with the “Additional” type is generated.
- Regarding another employee, the information must be removed - SZV-KORR “Canceling” is being prepared.
- Both forms are sent to the Pension Fund.
The accountant overstayed the required five days, so she will have to pay a penalty. The fine is calculated as follows: 500 rubles for errors for each insured person. Total 1000 rubles for two employees.
Deadline for submitting the corrective report
Send the SZV-KORR report to the Pension Fund authorities at any time. There is no need to wait until the deadline for submitting information about experience for 2021 comes. Also see “Form SZV-STAZH: how to fill out and submit a new form for annual reporting to the Pension Fund of Russia.” As we have already said, previously corrective individual information could only be submitted with current RSV-1 reporting. As of March 4, 2021, this approach no longer exists.
If, for example, on April 10, 2021, the accountant of Lobzik LLC discovered that in the RSV-1 for 2021, section 6 for the employee was filled out incorrectly (errors in length of service and payments), then already on April 10, 2021, you can transfer the form to the Pension Fund of Russia division SZV-KORR to clarify the data.
There is no need to wait for a request from the territorial unit of the Pension Fund to submit a SZV-KORR report. This report can be submitted proactively.
When should I report?
SZV-M is a monthly form. It must be submitted electronically or in paper form by the 15th day of the month following the reporting month. The submission format depends on the number: if you have 24 people working for you, then the contractor has the right to report on paper. For policyholders with 25 people or more, only electronic filing is possible.
SZV-STAZH is an annual register. The form is sent by March 1 of the following year. This period determines whether there will be a fine for SZV-KORR: if the policyholder is late, made a mistake in the report and did not provide an adjustment on time, he will be assessed penalties.
