SZV-M reporting: step-by-step instructions for filling out

The canceling form SZV-M has been used in accounting since April 1, 2021, in accordance with the resolution of the Pension Fund of the Russian Federation (PFR) dated 01.02.2016 No. 83p. In such a situation, insurers submit information about their workers every month in the SZV-M form to the regional funds of the Pension Fund of Russia.

In some situations, it is necessary to make certain adjustments to this form. A description of such examples and the procedure for preparing a canceling SZV-M are given below in the article.

Form type

The information form can be submitted with three types:

1. The initial one is the form that is submitted by the enterprise to its employees for the first time. In the document itself it is designated “Ikhd”;
2. Additional - submitted only if you want to add information about an employee (perhaps you mistakenly forgot to indicate information about him in the original form). In the document, this form will have o;
3. Cancellation - a form that is used to cancel incorrectly submitted information. The type of this form will be indicated in the report as “Cancel”.

Example 1.

Rosa LLC submits information for February 2021 for all its employees on March 10. In such a situation, the LLC accountant will put an o on the report.

Example 2.

Rosa LLC submitted information for February 2021 to the Pension Fund for employees on March 10, 2021. After submitting the report, the accountant found out that in SZV-M he forgot to indicate a new employee who started working on February 28, 2021. In this case, the accountant submits information with the “Additional” (supplementary) form type.

Example 3.

Rose LLC filed its February 2021 report in March 2021. Two days after filing, the accountant discovered that she had forgotten to exclude from the information an employee who was fired on January 31, 2021 and did not work a single day in February. In this case, the accountant must submit information with the “Cancel” type for this employee.

Options for correcting shortcomings in SZV-M

Information about an individual included in the report is rarely subject to changes. Therefore, the occurrence of errors in them during automated filling of SZV-M is minimized. Incorrect data in this report occurs:

• in case of a typo that occurred when entering new data about the employee for the reporting month;
• delay in entering information about admission/dismissal into the accounting program;
• program failure;
• manually filling out the form.

As a result of the error:

• the report may not include information about the employee;
• data about the employee who was actually absent should be included;
• information related to a specific employee is distorted.

The shortcoming that has arisen can be corrected using SZV-M complementary and/or SZV-M canceling. The specifics of using these forms are disclosed in the report form (approved by Resolution of the Pension Fund of Russia Board dated 01.02.2016 No. 83p) in the explanations to the paragraph reserved for indicating the type of form being created.

The supplementary form is intended to supplement already submitted reporting data with unincluded information. With its help, you can correct the error of not reflecting information about a specific employee or employees by submitting data for them for the same reporting period separately in a report with the code “additional”.

SZV-M canceling is used to eliminate incorrect information in two situations:

• when data needs to be completely excluded from the report;
• when the data needs to be replaced with the correct one.

In the second case, following the cancellation of the data, it is necessary to submit a supplementary report with the correct information on those persons in respect of whom the submission of data was canceled.

Will there be a penalty for failure to submit the cancellation form SZV-M? The repealing legislation does not provide for a penalty for failure to submit the SZV-M. However, punishment may follow for unreliability of information about insured persons submitted to the Pension Fund (Article 17 of Law No. 27-FZ) in the amount of 500 rubles. in relation to each person whose data is distorted. The use of the supplementary and canceling SZV-M forms allows you to avoid a fine on this basis.

How to apply

It is not very difficult to fill out the SZV form. It consists of two sections - one with data on the enterprise, the second - in the form of a table that lists data on employees, specifically full name, SNILS and taxpayer number. Let's look at how to fill out the report:

1. Details of the company that submits the report - name, TIN, registration number in the pension, checkpoint of the organization (if the information is submitted by an entrepreneur, then he must leave the checkpoint field empty);
2. The period for which information is submitted has a numerical expression (the number indicates the number of the month for which the report is submitted);
3. Report type - here the short designation is given: canceling, supplementing or initial form.
4. Direct information about employees - their tax identification number, personal pension account number and full name;
5. Information about the head of the enterprise - his position, surname and initials, signature;
6. The report is certified with the seal of the enterprise, and if the document is submitted by an individual entrepreneur, the seal may be missing.

The form itself can be downloaded here:

Form SZV-M

Results

Employers submit the SZV-M report to the Pension Fund of the Russian Federation on a monthly basis for all employees. It indicates SNILS, full name, INN. If errors are identified in the information already submitted, corrections should be made to the original data using the SZV-M supplementary and canceling forms. Using the first, the submitted reports can be supplemented with information that is not included in it. The second cancels information submitted erroneously. If erroneous information needs to be replaced with correct information, then in addition to the cancellation form, a supplementary form must be submitted. They fill out the cancellation form according to the same rules as the original one, but indicate the code “cancel” in it and enter data into the main table only for those employees whose information needs to be canceled or replaced.

Sources:

• Law “On individual (personalized) accounting...” dated 01.04.1996 No. 27-FZ
• Law “On Insurance Pensions” dated December 28, 2013 No. 400-FZ
• letter of the Pension Fund of 04/07/2016 No. 09-19/4844
• Resolution of the Board of the Pension Fund of 01.02.2016 No. 83p

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Submission methods

There are several ways to submit this report:

• On paper during a personal visit of the director of an enterprise or an individual entrepreneur to the Pension Fund (the report can also be submitted by power of attorney, which must be presented to an employee of the Pension Fund);
• On paper, sent by mail (in this case, you need to make an inventory of the attachment so that you have one copy left and the inventory as confirmation that you sent the report);
• Electronically - by signing a document with an electronic digital signature.

Important ! There is a single deadline for all filing methods - until the 15th day of the month following the reporting month.

What is the SZV-M report?

SZV-M is submitted to the Pension Fund on a monthly basis and contains a list of persons who worked for the reporting entity in the past month. The form is drawn up by insurers (clause 2.2 of Article 11 of the Law “On Individual (Personalized) Accounting...” dated 04/01/1996 No. 27-FZ), i.e. employers paying insurance premiums for individuals working for them under a contract:

• labor;
• GPC;
• author's order;
• alienation of the right to created works;
• publishing license;
• license granting the right to use works;
• transfer of powers to manage rights to use works.

Despite the fact that the SZV-M report arose in connection with the need to inform the Pension Fund about the provision of work to pensioners (clauses 1, 4, article 26.1 of the Law “On Insurance Pensions” dated December 28, 2013 No. 400-FZ), it is necessary to include information about all persons who worked the reporting month. This information includes:

• SNILS;
• FULL NAME.;
• TIN (when the employee has it).

The report is submitted no later than the 15th day of the month following the reporting month. This deadline is subject to postponement to a later date if it falls on a weekend (PFR letter No. 09-19/4844 dated 04/07/2016).

Deadlines

If the insurer made a mistake in the report, then the SZV-M must be corrected before the end of the reporting period (month). If the employer does this later, the Pension Fund of Russia fines him 500 rubles. for each worker for whom false information was provided.

• It is in the interests of the company to correct SZV-M as soon as possible. According to information from this report, the Pension Fund of the Russian Federation carries out indexation of pensions. If the Pension Fund overpays a pensioner due to erroneous data in the SZV-M report, then it recovers damages from the insured-employer.
• The more time has passed since the date of drawing up the canceling SZV-M report with errors, the higher the material damage. It is better for the employer not to wait until the Pension Fund employee finds errors, but to ask this regulatory body to send a notification of errors.

Upon notification from the Pension Fund of Russia, the company corrects the report without penalty within the first 2 weeks.

Preparing an objection to a fine

The actions of the fund may not always be legal: the human factor plays a role here. Therefore, sometimes fines have no real justification. In such cases, everything will be decided by the court, and in order to rely on its competence, it is necessary to file a claim.

To draw up your objection to the actions of the insurance fund employees, we recommend following the following sequence of actions:

• First, read what the fund indicated in the inspection report. If you ignore this document, you will not be able to sue;
• Analyze the validity of the requirement to pay a fine for errors to the fund (if the data is unreliable, then collect all the necessary evidence that will confirm this);
• In your objection, indicate your arguments in favor of canceling/reducing the fine, and also do not forget to attach the report itself;
• Submit your completed objection to the court for consideration.

New fine from 2021

Now let's clarify what fine for SZV-M is charged if the generally accepted reporting form is violated. All companies, regardless of the type of organization, are required to submit a report to the Pension Fund.

The only thing that matters here is the number of people. If the company employs 24 people, then the report can be submitted in paper form. If the number of staff exceeds 25 people, you do not have the right to submit a paper form. In this case, an electronic document is submitted, which is secured with a digital signature. It must be obtained when applying to the insurance fund.

If you mix up the reporting form (instead of the electronic paper one), you will be fined 1000 rubles. In 2021, this amount was only 200 rubles. For example, if your company employs 26 people, and you decide for your own convenience to submit a report in paper form, you will definitely receive a fine. Information on the number of staff is reflected by you on the form, and therefore representatives of the fund will be able to see the discrepancies immediately.

What you need to know

SZV-M is a new type of reporting to the Pension Fund on information on all existing employees.

If your company has hired personnel, then you should know the following:

• The form takes into account employees with any form of employment (under labor, licensing, civil and other types of contracts. This also includes part-time workers);
• If during the reporting period an employee quits or a new one is hired, information on them is still reflected;
• Even if there were no payments to the employee during the month, information about him is recorded in the reporting;
• If an employee is on maternity leave or sick leave, he also cannot be excluded from the list;
• The SZV-M form reflects information about those who are on leave (paid or not);
• If the company does not have a single employee, the form must still be submitted to the insurance fund (if you have one, in which no one except you is registered, this does not exempt you from submitting reports);
• The form does not include information about foreign citizens who temporarily work in an organization and persons conducting private practice on legal issues (if your individual entrepreneur works in the legal field, then you do not need to submit a report);
• Submitting a report with a blank form is not allowed.

SZV-TD canceling: example of filling

Artemova N.A. She has been working as the head of the purchasing department at Vikhr LLC since 2013, but in November 2021 she decided to resign of her own free will.

Based on the results of November 2021, the HR department filed a SZV-TD with a single line - about the fact of dismissal on November 10, 2020 (the report was submitted on November 11, 2020). At the same time, the obligation to indicate information about work with this employer as of 01/01/2020 was overlooked.

As soon as the error was identified, the personnel officer compiled a new report, indicating in it:

• canceling the dismissal line (with the “X” sign);
• record of employment as of 01/01/2020 (hired in 2013);
• line about dismissal (again, but without any sign of cancellation).

The canceling SZV-TD, transferred to the Pension Fund later - November 13, 2020, in this situation has the form:

How to fill out a canceling SZV-TD if you incorrectly indicate the date of application

Ilyukhina A.N. in October, Vikhr LLC filed an application to continue maintaining the work record book.

The HR department employee mixed up the application submission date: instead of 10/06/2020, he indicated “10/05/2020” in SZV-TD.

As a result, the October 2021 report requires correction by filing two new forms:

• one - to cancel incorrect information (next to the date 05.10.2020 there will be an “X” sign);
• the second – to send current information (indicating the date 10/06/2020).

An example of a canceling SZV-TD in this case looks like this:

At the same time, the personnel officer will send to the Pension Fund a form with the correct data:

If the information simply needs to be canceled, for example, in the event of an erroneous indication of information about the transfer of an employee who actually did not exist, it is enough to submit only the cancellation form with the sign o in column 10 or in the line about filing applications if the application was not submitted.

Position of the RF Armed Forces

The application was submitted by the Pension Fund after the expiration of the 6-month period established for the collection of financial sanctions in court (Law No. 167-FZ dated December 15, 2001 “On compulsory pension insurance in the Russian Federation”, Law No. 27-FZ, Tax Code of the Russian Federation, clarifications of paragraph 60 Resolution of the Plenum of the Supreme Arbitration Court dated July 30, 2013 No. 57 “On some issues arising when arbitration courts apply part one of the Tax Code of the Russian Federation).

REFERENCE

Clause 60 of the PP of the Supreme Arbitration Court of the Russian Federation states: when considering applications from tax authorities for the collection of taxes, penalties, fines presented on the basis of clause 3 of Art. 46, paragraph 1, art. 47, paragraph 1, art. 115 of the Tax Code of the Russian Federation, courts need to check whether the deadlines established by these norms for the tax authorities to appeal to the court have not expired.

These deadlines, by virtue of these norms, can, if there are good reasons, be restored by the court, but on the basis of a petition from the tax authority. If the deadline is missed and there is no corresponding petition, or if the petition is refused, the court refuses to satisfy the requirements of the tax authority.

The Supreme Court of the Russian Federation did not agree that the deadline for filing an application with the Pension Fund had not been missed. In addition, the statute of limitations for holding the policyholder liable for an offense provided for in paragraph. 19th century 17 of Law No. 27-FZ and amounting to 3 years from the day when the territorial body of the Pension Fund of the Russian Federation learned or should have learned about the offense, does not affect the calculation of the period for applying to court to collect a fine.

The calculation of the period for collecting a fine does not depend on violations of the deadlines for drawing up the act and issuing a demand, which were allowed by the Pension Fund.

How to correct errors in other sections of SZV-TD

The reporting verification programs presented on the official website of the Pension Fund allow you not only to prepare a report, but also to check it for errors.

SZV-TD with gross errors, which correspond to code 50, will not be accepted by the Pension Fund of Russia:

• the registration number and TIN of the policyholder must be correctly indicated and coincide with those available in the Pension Fund database;
• An employee's SNILS must be unique.

It turns out that such distortions will become a reason for refusing to accept the primary SZV-TD: such errors are corrected immediately, and not in the order of canceling the information.

We also recommend correcting less serious errors before submitting them to the Pension Fund: theoretically, the agency should draw the employer’s attention to them, but accept the report. For example:

• The employee's SNILS did not pass the check for compliance with the control number, i.e. specified incorrectly;
• The full name of the employee or the enterprise checkpoint differs from the information in the Pension Fund database.

As a result, information about the policyholder and the insured person is adjusted at the stage of drawing up the SZV-TD:

• Gross errors will cause refusal to accept information and will require corrections and re-submission of the initial report;
• Less critical inaccuracies also need to be corrected, because The department will definitely pay attention to them, although it will accept the report.