Author: Ivan Ivanov
SZV-M is a mandatory reporting form approved in the first quarter of 2021 for any employers, excluding individual entrepreneurs who do not have employees. SZV-M must be submitted to the Pension Fund of Russia every month, starting from April of last year.
SZV-M means “Incoming information about the insured”, monthly report (M). This refers to information about persons to whom the insurance part of the pension is calculated. This information is “incoming” for the Pension Fund; for the enterprise, on the contrary, it is outgoing.
The form consists of four sections. This:
- Details of the policyholder, i.e. name of the enterprise, its registration number in the Pension Fund of Russia, checkpoint numbers and tax identification number.
- Reporting period - it is a calendar month.
- Report form type. It can be initial (not to be confused with outgoing), complementary or canceling.
- Information about the insured persons, that is, employees. Main section of the report.
The main section includes data on all employees, including those drawn up under traditional labor contracts, civil contract agreements, copyright, publishing or other agreements, according to which one person, having completed (officially) any intellectual or physical task, received money for it - it doesn’t matter , be it a regular salary or a one-time author's or license fee.
Filling out the first two sections rarely raises questions for the person authorized to do so (this could be an accountant or a human resources officer, or any other person decided by the manager), but when it comes to the type of reporting form, many people have questions about when and which form to use.
Why is the complementary SZV-M needed?
The supplementary SZV-M allows the employer to clarify and supplement information about insured persons previously transferred to the Pension Fund (Article 15 of the Law of 01.04.1996 No. 27-FZ “On individual (personalized) accounting...").
Using the supplementary SZV-M, the employer submits to the Pension Fund:
- information that is not in the original report (for example, for a forgotten employee);
- correct data instead of erroneous ones (correction of errors in the employee’s full name, TIN or SNILS made in the original SZV-M).
The supplementary SZV-M allows you to generate complete and reliable personalized information on the personal accounts of insured persons.
What errors occur
There are several types of violations:
- critical - errors in registration information, incorrect electronic signature (the report is redone immediately);
- mechanical - inaccuracies in the last name, first name and patronymic of the insured person or in SNILS;
- accounting - information about the employee is not included in individual personal accounts due to errors in reporting indicators.
All these violations require correction. The initial report is not updated, but adjusted; the contractor generates SZV-STAZH with the “Additional” or SZV-KORR type. Here's how to add an employee without penalty when adjusting SZV-M:
- We take the initial SZV reporting form.
- Change the type of information and indicate the status “Additional”.
- We enter information about the missed employee.
Other errors are corrected using the same algorithm. The performer’s task is to correctly fill out the initial SZV form, indicate the adjustment and reflect all corrections (full name, SNILS, length of service).
And once again (to avoid confusion): if the policyholder incorrectly indicated information about one or more employees, we form a SZV-KORR. If the contractor missed one or more employees, then we prepare and send to the Pension Fund a supplementary SZV-STAZH. When unnecessary information is removed, we compile a SZV-KORR with the “Cancelling” type. Correction forms are submitted with the obligatory list of attachments EDV-1 “Initial”.
On what form should I fill out the supplementary SZV-M?
There is no separate form for the supplementary SZV-M. This report must be completed on the same form that was used for the original report.
In order for the Pension Fund to distinguish the original report from the corrective one, the reporting form contains a special Section 3 “Type of form (code)”.
For supplementary SZV-M, the code “additional” should be entered in this section:
What is provided for those who made a mistake
Inaccuracies when sending a report are punishable by fines. If the Pension Fund does not accept your form, then expect penalties.
The fine amount is 500 rubles. It is charged for each employee for whom there is an inaccuracy. No matter how many errors there are in the report for one employee, the amount of the fine does not change. And if you made gross errors about 10 employees in one report, then you will pay 500 * 10 = 5000 rubles. Errors in the process of processing the report are summed up for each employee.
If the company has a small number of employees, then the fine will not be impressive. But for companies with several dozen people on their staff, this amount can be large. Therefore, carefully fill out all the fields to avoid unpleasant consequences.
Penalties for errors are assessed not only for the codes specified in the protocol, but also for late submission of the report. Try to approach the question of filling out the form in advance.
How to fill out the supplementary SZV-M when correcting errors
To correct errors in the original report already submitted to the Pension Fund, it is not enough to issue only a supplementary SZV-M. You must first cancel the erroneous data.
Use the following procedure, if you made a mistake in the full name, INN or SNILS of an employee - fill out two SZV-M:
- with the “cancel” type - transfer into this form from the original SZV-M information about the employees (employee) for whom corrections are required;
- with the “additional” type - in it, indicate the correct data for these employees (employee).
Let us tell you in more detail how to fill out the SZV-M with type “o” when correcting errors in the original report:
Step 1. On the new SZV-M form, fill out Section 1 “Insured Details” and Section 2 “Reporting Period” exactly as you did in the original report.
Step 2. In Section 3 “Form type (code)” enter the code “cancel”.
Step 3. In Section 4 “Information about insured persons”, transfer individual information from the original report only for the employee whose data contains an error.
Step 4. Send the SZV-M with the “cancel” type to the Pension Fund of Russia.
Step 5. On the new SZV-M form, fill out Section 1 “Insured Details” and Section 2 “Reporting Period” exactly as you did in the original report.
Step 6. In section 3 “Form type (code)” enter the code “additional”.
Step 7. In section 4 “Information about insured persons”, enter the correct individual information (full name, INN and SNILS) only for the employee whose erroneous information was reflected in the original report and was canceled in SZV-M with the “cancel” type.
Step 8. Send the SZV-M with the “additional” type to the Pension Fund.
Example 1
When registering SZV-M for October 2021, the accountant of Veter LLC made a mistake in the SNILS number of one employee - Igor Yuryevich Kitaev. In his SNILS, two numbers were swapped and instead of the number 040-298-765 08, the report included the number 040-298-675 08.
In order for the employee’s personal account to reflect reliable information, two reports were sent to the Pension Fund of Russia in the SZV-M form: with the type “o. It reflected information about only one employee, whose individual information contained an error in the original report.
How the error in SZV-M was corrected, see the samples:
Frequent decryption errors
This reporting can be submitted both in paper and electronic versions. The latter, naturally, causes less hassle and saves time, but when submitting it, you can receive a negative protocol from the Pension Fund, which means the document has not been accepted.
The most common errors when decoding the SZV-M report using the software method are the following codes:
- "50". This error code means that the program received incorrect data. Either the report file has an incorrect structure, or there is an error in the TIN of the reporting enterprise, or an incorrect electronic signature. If everything is correct, then the form code is incorrect - for example, it is impossible to submit two reports with the code “output”, primary, for the same reporting period. The second can only be “extra” or “oh.” This code means that the file contains some punctuation and other characters that interfere with its decryption. These include a double space, a space after a hyphen, a period after a surname, a hyphen after a full name.
- "thirty". This code indicates violations in filling out section 4. For example, zeros or a dash are entered in the TIN column, the personal data of employees does not correspond to the Pension Fund of Russia database or is simply indicated incorrectly (an error in the last name, number, etc.), column “No. /n" is filled out of ascending order. Also, the software package generates the “thirtieth” error when the checkpoint of the reporting organization is incorrectly specified.
- "20" and "10". These codes indicate minor punctuation errors.
The absence of information about the employee's TIN in the column is not considered an error; this column is filled in as such information becomes available. If the employee's TIN is unknown, simply leave the field blank.
The Pension Fund recommends checking the SZV-M report before submitting it using the CheckPFR program, which can be downloaded for free on the Pension Fund website.
We issue a supplementary SZV-M for forgotten employees
Filling out the supplementary SZV-M for forgotten employees takes several steps:
Step 1. On the new SZV-M form, fill out Section 1 “Insured Details” and Section 2 “Reporting Period” exactly as you did in the original report.
Step 2. In section 3 “Form type (code)” enter the code “additional”.
Step 3. In section 4 “Information about insured persons”, indicate individual information (full name, INN and SNILS) only for the employee (employees) whom you forgot to include in the initial report. There is no need to duplicate individual information about employees already indicated in the original SZV-M.
Step 4. Send the SZV-M with the “additional” type to the Pension Fund.
