How to fill out the SZV-K form: use the sample

The accounting documents in the compulsory pension insurance system include the SZV-K form (on length of service). It shows the employee’s period of employment until January 1, 2002. This form must be filled out seriously, as the size of the employee’s future pension depends on it. The article will help answer the questions: SZV-K report - what is it and who submits this form?

SZV-K and instructions for filling it out were approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2017 No. 2p.

Since the form relates to personal reporting, it must be provided only in relation to individuals with whom the agreement is concluded (Clause 1, Article 8 of Law No. 27-FZ dated 01.04.1996):

• employment contract;
• a civil law agreement for which payments are subject to insurance premiums.

Purpose of the SZV-K form

Form SZV-K is needed to record the length of service of employees for periods before 2002 by the Pension Fund of the Russian Federation. The SZV-K report is part of the individual (personalized) accounting information. The form was approved by Resolution of the Pension Fund Board of January 11, 2017 No. 2n. Here's what it is:

You can use the SZV-K form in Word format.

Please note that the SZV-K report is the only source of data on length of service and/or other activities before January 1, 2002. Neither the SZV-STAZH annual report nor the SZV-M monthly report contains such information. Therefore, only from the SZV-K report can PFR units obtain information for periods up to December 31, 2001. But why do Pension Fund authorities need this information in 2021? Let me explain.

To determine the size of the insurance pension, you need to know the estimated pension capital. And this indicator summarizes the total amount of insurance contributions to the Pension Fund of the Russian Federation paid for the insured person, and pension rights acquired before January 1, 2002. Roughly speaking: the SZV-K form is needed by the Pension Fund to calculate pension points “earned” by a person. However, some insured persons with experience before 2002 do not have information on the personal accounts of the Pension Fund. The Pension Fund of Russia updates its databases every three years, the last one was in 2014. A new stage of updating began in 2017.

Some personnel officers are already familiar with the SZV-K form “Information on the work experience of the insured person for the period before registration in the compulsory pension insurance system.” The fact is that employers (organizations and individual entrepreneurs) had previously reported using a similar form more than 10 years ago (in 2003-2004). Then it was also introduced to generalize information about work experience before 2002. Then human resources departments had to “raise” the work books of employees and inform the Pension Fund of Russia about the length of service of employees before 2002.

The compulsory pension insurance system introduced in 2002 provided for fundamentally new sources of financing pension payments - these are insurance premiums that are required to be paid by policyholders who use hired labor in their business activities or provide themselves with work. Since 2002, timely and complete payment of insurance premiums has made it possible for citizens to exercise their right to pension provision. However, length of service before 2002 is also taken into account when assigning insurance pensions. Therefore, this information is important for assigning a pension.

It is worth noting that when assigning insurance pensions, the territorial bodies of the Pension Fund of the Russian Federation take into account length of service up to 2002 on the basis of “paper” documents (work books, employment contracts, civil contracts, certificates of experience, etc.). However, it can be assumed that the Pension Fund authorities are on the way to ensuring that the entire length of service can be “seen” in electronic form. Perhaps for this purpose, starting in 2021, they began to actively collect reports from policyholders in the SZV-K form.

Work activity: work experience

Fill out the column “Grounds (code)” of the calculated work experience in accordance with Appendix 1 to the Instructions, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated July 31, 2006 No. 192p. In this case, set the value “SEASON” only if you have worked a full season on the work provided for in the lists of seasonal work. These lists are determined by industry (inter-industry) agreements (Article 293 of the Labor Code of the Russian Federation).

Fill out the column “Additional information” of the calculated work experience in accordance with Appendix 1 to the Instructions, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated July 31, 2006 No. 192p.

However, in some cases there is a special procedure for filling out this column (see table below).

At the same time, when the values ​​“SEASON” or “DIVER” are indicated in the “Grounds (code)” column of the calculated work experience, it is necessary to make a breakdown by calendar years. For example, if an employee worked as a diver from September 23, 1989 to February 10, 1990, then two periods of activity must be reflected in the SZV-K form:

• from September 23, 1989 to December 31, 1989;

• from January 1, 1990 to February 10, 1990.

Who may be required to submit a SZV-K report

Who is required to submit reports in the SZV-K form? Unfortunately, there are no clear answers to these questions in the legislation. In 2021, the practice is such that the territorial bodies of the Pension Fund of the Russian Federation began to send request letters to policyholders (organizations and individual entrepreneurs) with requirements to submit a SZV-K report for certain persons. Policyholders began to receive such requests both “on paper” and electronically. Moreover, some requests are received with the mark “URGENT”. Many accountants and personnel officers were surprised by this urgency.

Pension Fund units, as a rule, request data on those insured persons for whom it does not have information about their work experience before 2002. The policyholder provides the following information on persons (clause 1, article 8 of Federal Law No. 27-FZ of 04/01/1996):

• those working for him under an employment contract;
• who have concluded civil contracts with him, for which insurance premiums are calculated.

Pension Fund requests can be received by both organizations and individual entrepreneurs. However, keep in mind that if the company or individual entrepreneurs do not and never have had employees, then it will simply be impossible to satisfy the Pension Fund’s requirement.

But what to do if the policyholder simply does not have information that could be included in SZV-K? This can happen when an employee, for example, does not have work experience for the period before 2002 or he has already quit at the time the request is received (his work book is missing). In such a case, in our opinion, it makes sense to send a letter to the PFR authorities indicating the reason why the policyholder does not have the opportunity to submit the SZV-K form. Let's give an example of a possible answer.

Who prepares the report: HR or accounting

In our opinion, accounting department employees should interact with the UPFR divisions regarding the submission of the SZV-K report. However, when preparing reports, it is most likely impossible to do without the participation of the HR department. The fact is that the report is filled out based on information from the work book and other documents stored, most often, in the personnel department (or in the archive). Such documents include (clause 11 of the Rules approved by Decree of the Government of the Russian Federation of October 2, 2014 No. 1015).

• written employment contracts;
• work books of collective farmers;
• certificates issued by employers or relevant state (municipal) bodies;
• extracts from orders;
• personal accounts statements for the issuance of wages.

Thus, we believe that personnel officers may need to take part in the preparation of reports on work experience before 2002 and, possibly, provide copies of documents and an information certificate for the employee to the accounting department.

One SZV-K form is filled out for only one individual. The information is filled out in the report in chronological order for the period from the start of the insured person’s employment until 01/01/2002 (clause 31 of Instruction No. 2p).

Work activity: length of service

Fill out the column “Grounds (code)” of length of service in accordance with Appendix 1 to the Instructions, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated July 31, 2006 No. 192p.

In the “Additional information” column about length of service, depending on the value specified in the “Grounds (code)” column of length of service, indicate the relevant information:

• flying hours (hours, minutes);

• number of parachute jumps;

• number of descents (ascents);

• actually worked time (months, days);

• volume of work (share of rate) for the position held;

• number of teaching hours.

At the same time, if regulatory documents define the conditions under which the specified period is included in the length of service, fill out data on length of service broken down by calendar years. For example, if an employee worked as a pilot from September 23, 1989 to February 10, 1990, then two periods of activity must be reflected in the SZV-K form:

• from September 23, 1989 to December 31, 1989;

• from January 1, 1990 to February 10, 1990.

Example of filling out a new report

Next, we will take a closer look at filling out each section of the SZV-K form. Let's hope that our sample will at least help you understand the principle of filling out the new form.

Personal information and SNILS

At the beginning of the SZV-K form, you must indicate the personal data of the person in respect of whom the report is being filled out, namely:

• Last name, first name and patronymic (in the nominative case);
• date of birth;
• territorial conditions (there may be an empty field, code “RKS” or “ISS”, as well as the size of the regional coefficient).

Also, in the initial block of the SZV-K report, you need to indicate the insurance number of the individual personal account of the insured person (SNILS). It must be indicated without fail (clause 31 of the Instructions, approved by Resolution of the Pension Fund Board of January 11, 2017 No. 2n). Here's what filling the first block might look like using an example:

Form type

Also, at the top of the report submitted to the Pension Fund on the SZV-K form, you need to record the “Form Type” of the report. There can be three meanings: “original”, “corrective” and “cancelling” form. Mark the required type with an X:

The values ​​of the SZV-K types are deciphered in the table below:

Information about work periods

The section “Periods of labor or other socially useful activity” is, in fact, the most important and informative section of the new report. Include information:

• on the start and end dates of employment (clause 33 of Instruction No. 2p);
• on the periods giving the right to early assignment of a labor pension to certain categories of citizens (clause 33 of Instruction No. 2p).

How to enter information about work periods

Information about the work must be shown in SZV-K in chronological order. Simply put: the first line should be about the first place of work (period of experience). However, remember that information needs to be shown only about work experience before January 1, 2002. That is, the report form should end with a maximum date of 12/31/2001.

If, when filling out the report, the work periods “intersect”, then they will need to be “joined”. Let's give an example. Let's assume that a citizen was fired on July 11, 1998, and was hired into the next organization earlier - on July 9, 1998. Then indicate the first period up to July 11, 1998 inclusive, and the next period - from the next day, that is, from July 12, 1998.

Show the names of employers (or places of service) in the “Name of organizations” field in this section exactly as indicated in the work book (or military ID). That is, if, for example, the full name is indicated in the work book, then write down the full name in the report, if it’s an abbreviated one, enter the abbreviated name.

As for the field “Type of activity (code)”, form it in accordance with the codes specified in Appendix 1 to the Instructions, approved. By Resolution of the Board of the Pension Fund of January 11, 2017 No. 2n. We present their decoding in the table:

Labor activity: territorial and special conditions

Fill out the column “Territorial conditions (code)” of the table in accordance with Appendix 1 to the Instructions, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated July 31, 2006 No. 192p. For insured persons working in territories classified as regions of the Far North and equivalent areas, indicate the size of the regional coefficient established centrally for the salaries of employees of non-production industries in these areas. Specify this coefficient as a number with a fractional part separated by commas (for example, “ISS 1.7”).

Fill out the column “Special working conditions (code)” of the table in accordance with Appendix 1 to the Instructions, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated July 31, 2006 No. 192p.

There are two cases when in this column you need to indicate not one code, but two. In this case, the second one is written on the line below.

The first case: an employee performs work that gives him the right to early assignment of an old-age pension in accordance with Lists No. 1 and No. 2, approved by Resolution No. 10 of the USSR Cabinet of Ministers of January 26, 1991. Here, indicate the code of the corresponding List position.

Second case: the right to early retirement arises in accordance with subparagraph 11 of paragraph 1 of Article 27 of the Law of December 17, 2001 No. 173-FZ. For such an employee, it will be necessary to additionally indicate the profession code in accordance with Appendix 1 to the Instructions, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated July 31, 2006 No. 192p.

Method of submitting SZV-K

Policyholders can submit information in the SZV-K form “on paper” or electronically (clause 2 of article 8 of the Federal Law of 01.04.1996 No. 27-FZ). The format for submitting information in electronic form is established by Appendix 3 to Instruction No. 2p. In our opinion, it is more logical to submit the SZV-K report electronically. After all, then the information will quickly get to the individual personal account of the insured person.

Form SZV-K is submitted to the Pension Fund of the Russian Federation along with a list of documents according to form ADV-6-1 (clause 7 of Instruction No. 2p). See “ADV-6-1: form and sample filling”.

Responsibility

Refusal to submit, incomplete submission or distortion of information in the SZV-K form shall entail the imposition of an administrative fine on officials of the organization (individual entrepreneur) in the amount of 300 to 500 rubles. (note to Article 2.4, Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation).

In addition, there is a risk of bringing the employer to liability under Art. 25 of the Federal Law of December 17, 2001 N 173-FZ, in the form of compensation for damage to the pension authority in the manner established by the legislation of the Russian Federation.

At the same time, it is worth noting that the legislation on personalized accounting does not contain a direct and clear rule obliging policyholders to submit reports on SZV-K to the Pension Fund. In this regard, it can be assumed that liability for failure to provide information at the request of the Pension Fund should not arise. However, it is still advisable for the policyholder to assess the possible risks independently.

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