Organizations and individual entrepreneurs regularly interact with various government bodies in the course of their business activities. This fully applies to working with the Pension Fund of Russia (PFR). The volume of interaction in this case directly depends on the number of employed employees.
Previously, all necessary reports and documents were submitted to the Pension Fund in paper form, with an almost obligatory visit to the branch of the extra-budgetary fund by accounting staff. However, today such a need has practically disappeared, since it is possible to establish electronic document flow between the organization and the Pension Fund, which is extremely convenient both for accounting workers and for employees of the Pension Fund itself.
In this article we will tell you what an agreement on electronic document management with the Pension Fund is, what the document form looks like and how you can draw it up.
How to conclude an agreement on the exchange of electronic documents with the Pension Fund of Russia
To do this, the budget organization must submit:
- Application to the Pension Fund for connection of electronic reporting. The standard form must be drawn up in triplicate.
- Agreement with the Pension Fund of the Russian Federation on electronic document management 2021. Drawed up in two copies on a special form. One copy remains with the applicant organization, and the second - with representatives of the Pension Fund.
- Power of attorney. The document is needed if the registration is not carried out by the manager, but by a responsible person. For example, an accountant or lawyer. It is drawn up in any form, certified by the signature of the head and the seal of the organization.
Submit the completed package of documents to the territorial office at the location of the budget institution. To connect a separate unit that independently interacts with the Pension Fund of the Russian Federation, send the documentation to the department at the location of the unit.
general information
It has been established that all enterprises that have hired employees and also work with individuals on the basis of civil contracts are required to provide the following types of reporting in 2020:
- SZV-M;
- SZV-experience;
Important! Previously, legal entities also submitted the mandatory form RSV-1, which reflected the calculation of the transferred insurance premiums. However, in 2021, pension insurance contributions are administered by the tax authorities, and therefore the need to submit this report is no longer necessary.
At the same time, interaction with the Pension Fund is not limited to submitting the above forms.
To reduce the burden on organizations and simplify reporting procedures, the Russian Pension Fund proposes switching to electronic reporting.
To make the transition, you must submit the appropriate documents to the Pension Fund . Among them, the agreement on electronic document management should be highlighted. It is a legally significant document that defines the technical conditions for the exchange of electronic documents, the rights and obligations of the parties, and also establishes responsibility for improper performance of these obligations.
This document is mandatory for signing by any person who plans to exchange electronic documents with the Russian Pension Fund in the course of their business activities.
It is also useful to read: Electronic services of the Pension Fund of Russia
How to fill out
You should fill out only those tabular parts of the application that correspond to the budget organization.
Step 1. We start with the header: indicate the full name of the territorial branch of the Russian Pension Fund with which the exchange of documents will be established.
Step 2. We proceed to filling out the tabular part of the application for connection to the electronic document flow of the Pension Fund of Russia.
Information about the EDF participant. We write down the registration number of the budgetary organization, full name, INN, checkpoint, telephone, fax and e-mail. Then we register the legal and actual addresses, indicate the full name of the head of the institution.
Additional information is indicated in the application at the request of representatives of the territorial branch of the fund: bank details (name of the bank, its BIC, current account of a budgetary institution, correspondent account), average number of employees.
Step 3. Leave the second table empty or add dashes. This part is intended for individual entrepreneurs. Filling out information in both tables is unacceptable.
Step 4. Go to the third table. We indicate the name of the organization-operator of complex services in the EDMS. Sometimes representatives of the Pension Fund of the Russian Federation require additional information. For example, the operator’s address, information about the cryptographic information protection tool (CIPF) used.
Step 5. We sign the application with the manager, put a stamp, indicate the date of preparation.
The last table in the application is filled out by employees of the Pension Fund of the Russian Federation.
What to follow
The new rules for the electronic exchange of accounting documents with the Pension Fund are enshrined in Resolution of the Pension Fund Board of March 11, 2020 No. 178p. This document regulates the general principles, rules and conditions for organizing information exchange when:
- provision by policyholders of individual (personalized) accounting information in electronic form;
- sending electronically to the policyholder documents on bringing him to justice under Art. 17 of the Law of 04/01/1996 No. 27-FZ “On individual (personalized) registration in the compulsory pension insurance system” (hereinafter referred to as Law No. 27-FZ).
At the same time, the procedure and conditions for sending electronic forms of documents on bringing to responsibility to the policyholder, approved by Resolution of the Board of the Pension Fund of January 11, 2018 No. 3p, no longer apply.
Form of agreement on electronic document management with the Pension Fund of Russia 2020
The EDF agreement form indicates the full name of TOPFR and the position of the manager (responsible person). Then they write down similar data for their organization: full name, position and full name of the head, indicate the registration number, as well as the regulatory document regulating the activities of the budgetary institution (regulations, charter, etc.).
At the end of section 3, indicate the name of the territorial branch of the fund. Then go to section 9, here write down the details and legal addresses of the parties (your institution and TOPF).
The processing time for an organization’s application to connect to EDF ranges from two weeks to one month. You will be notified in writing of the decision made. If an organization plans to change the operator of complex services in the Pension Fund EDMS, then the agreement will have to be renegotiated. In any case, check with the specialists of the local branch of the fund about the procedure for changing the service operator.
Selecting an EDF operator
For the convenience of policyholders, the Pension Fund of Russia on its official website provides data from accredited organizations that provide policyholders with e-document flow services with the Pension Fund of Russia. It is advisable to select an operator to work from this list. It is constantly replenished and updated. The table shows:
- name of company;
- the technology it runs on;
- contact information (address, phone number and email).
If the employing organization plans to work with an authorized representative, it needs to make sure that he works on software approved by the Pension Fund of Russia.
Exchange procedure and terms
To submit information about working individuals electronically, the policyholder (representative) prepares it in the form of electronic documents, certified by an enhanced qualified electronic signature, and sends it through the operator to the territorial body of the Pension Fund of the Russian Federation in encrypted form.
The date of submission of accounting information in electronic form through the operator is the date of its sending via telecommunication channels to the address of the territorial body of the Pension Fund of the Russian Federation. The operator makes an appropriate note about this when drawing up the document “Inventory of the Contents of the Package” and sends it to the Pension Fund in a package with prepared electronic documents with individual (personalized) accounting information.
The date of submission of documents using the policyholder’s personal account is the date recorded in the electronic registration receipt generated in the account.
Within 1 business day from the moment of receipt of electronic documents, the Pension Fund sends confirmation of their receipt to the policyholder - a delivery notification.
The Pension Fund of Russia, within 3 working days from the date of sending the delivery notification, performs the following actions:
- Checks the enhanced qualified signature (hereinafter referred to as ECES) of the operator and the composition of the package.
- Decrypts incoming documents.
- Checks the policyholder's UKEP.
- Checks individual information for compliance with the established form, format and order of completion.
In case of errors during checks in the first two points, the Pension Fund sends an electronic notification of refusal to accept the package.
If errors and/or non-compliance with information from the Pension Fund are detected in the information provided for individuals, as well as non-compliance with the requirements of the law, the policyholder is sent a notice to eliminate the errors and/or discrepancies. The period for correcting discrepancies is 5 working days .
Moreover, the specified notification must contain a verification protocol with data on errors and/or inconsistencies.
If the policyholder connects to the electronic document management system of the Pension Fund of Russia, the forms of documents for bringing to liability under Art. 17 of Law No. 27-FZ, an authorized employee of the territorial body of the Pension Fund forms it electronically, signs it with an electronic signature and sends it to the policyholder in encrypted form. In this case, they are no longer sent on paper.
The date of receipt by the policyholder (the policyholder's representative) of documents in electronic form from the territorial bodies of the Pension Fund of the Russian Federation, transmitted through the operator, is the date specified in the electronic delivery notification . It is generated automatically when they arrive at the operator’s transport service and is sent simultaneously to the addresses of all participants in the information exchange.
The date the policyholder (the policyholder's representative) receives documents in electronic form from the territorial bodies of the Pension Fund of the Russian Federation, transmitted through the personal account, is the date of their placement in the personal account.
When documents in electronic form from the territorial bodies of the Pension Fund of the Russian Federation are placed in the policyholder’s personal account, an electronic delivery notification is automatically generated and posted here.
Types of electronic reporting to the Pension Fund of Russia
After the transfer of administration of insurance premiums to the tax authorities, policyholders still have the obligation to submit to the Pension Fund reports containing individual (personalized) accounting information:
- SZV-M;
- SZV-STAGE;
- EDV-1;
- SZV-ISH;
- SZV-KORR;
- STV-TD.
At the same time, policyholders have 2 ways to submit reports to the Pension Fund:
- in the form of paper documents;
- electronic form.
Both reporting methods are available to policyholders with the number of insured persons for the previous reporting period up to 25 people (clause 2 of Article 8 of the Law “On individual (personalized) accounting in the compulsory pension insurance system” dated 04/01/1996 No. 27-FZ).
If this figure is 25 people or more, there is no alternative: you can only report electronically.
Reports through representatives
To grant the right to submit individual information to a representative of the policyholder, it is necessary to submit an electronic document “Notification of granting authority to the representative” , signed by the UKEP of the head or other persons authorized to do so by order or power of attorney on behalf of the policyholder.
If the policyholder is not a participant in the information exchange within the framework of the EDI of the Pension Fund of Russia, then in order to submit individual information through a representative, he must personally or through a representative notify the territorial body of the Pension Fund of the Russian Federation about the right of the representative to generate and sign the individual information of the policyholder, providing original documents confirming the authority.
To revoke the right of a representative, the policyholder must submit an electronic document “Notice of termination of powers of the representative” , signed by the UKEP of the head or other persons authorized to do so by order of the organization or power of attorney on behalf of the policyholder.
The process of submitting reports on TKS
Submission of individual information in electronic form via TKS is possible if the policyholder has software that performs:
- generation of individual information in accordance with the formats, procedures and conditions established by the Pension Fund of Russia, for their subsequent transfer in the form of electronic documents via TKS;
- reception and sending of technological electronic documents accompanying electronic document flow between the policyholder and the bodies of the Pension Fund system;
- encryption when sending and decryption when receiving information using CIPF;
- signing electronic documents when transmitting information and checking the electronic electronic signature.
The Pension Fund of Russia sends an electronic document “Delivery Notification” within one business day .
Within three working days from the date of sending the delivery notification, the Pension Fund performs the following actions:
1) checks the Operator’s electronic digital signature and the composition of the package;
2) decrypts incoming documents.
If errors are detected in the first two points, an electronic document “Notification of refusal to accept the package” .
3) checks the policyholder’s UKEP.
4) checks individual information by Pension Fund programs for compliance with the form, format and filling procedure;
Based on the results of these two checks, the Pension Fund of the Russian Federation generates and sends to the policyholder an inspection protocol or “Notification of the elimination of errors and (or) inconsistencies between the information provided by the policyholder and the information available to the Pension Fund of Russia .
The policyholder will have the right to send to the Pension Fund an appeal (application, objection, request, etc.), the direction of which is provided for by the legislation of the Russian Federation and falls within the competence of the Pension Fund, in the form of an electronic document.
EDF participants must check the receipt of documents electronically on a daily basis
The date of provision of the policyholder’s documents is considered to be the date specified in the document “Inventory of the contents of the package” , which is generated and sent by the operator to the Pension Fund of the Russian Federation in a package with prepared electronic documents with individual (personalized) accounting information.
The date of receipt of documents from the Pension Fund of Russia by the policyholder (representative) is considered to be the date specified in the electronic document “Delivery Notification” , which is generated automatically when they are received by the Operator’s transport service and sent simultaneously to the addresses of all participants in the information exchange.
The representative informs the policyholder about the receipt of documents from the Pension Fund no later than the business day following the day of receipt of these documents.
EDF participants are required to notify the Pension Fund of the change of the UKEP no later than one calendar day from the date of receipt and no later than 7 days before the expiration date of the UKEP.
The process of submitting reports through the Account
Submission of individual information in electronic form through the CS is possible if the policyholder has:
- means of access to ITCS "Internet";
- software for signing electronic documents UKEP.
Individual information provided by the policyholder (representative) using the KS services must be signed by the UKEP of the authorized person of the policyholder (representative).
The Pension Fund of Russia, within three working days, checks the UKEP of the authorized person of the policyholder (representative) and checks individual information using the Pension Fund of Russia programs for compliance with the form, format and filling procedure, based on the results of which a verification protocol or “Notification of elimination of errors and (or) inconsistencies between information provided by the policyholder and information available to the Pension Fund of Russia .
The policyholder has the right to send to the PFR body at the place of registration an appeal (application, objection, request, etc.), the direction of which is provided for by the legislation of the Russian Federation and falls within the competence of the PFR, in the form of an electronic document.
The date of provision of the policyholder’s documents is considered to be the date recorded in the electronic document “Registration Receipt” generated by the Constitutional Court.
The date of receipt of documents from the Pension Fund of Russia by the policyholder (representative) is considered to be the date of their placement in the Constitutional Court.
“Delivery Notification” is automatically generated and placed in the KS .
When submitting persucheta information through the CS on the portal of electronic services of the Pension Fund of Russia, to organize a secure remote connection of policyholders (representatives), encrypted transport mechanisms and security certificates used on the portal of electronic services of the Pension Fund of the Russian Federation must be used. Submission of individual (personalized) accounting information for policyholders without establishing a secure remote connection is not permitted.
Registration number in the Pension Fund of the Russian Federation
Need to know! People often confuse the insurance registration code in a pension institution and the OGRN. These are completely different concepts, since the main state registration number can be called an identifier that is endowed with legal powers and proves that the tax payer is the person of the organization, the owner of the business, and not an employee. Important! Until the end of 2021, the policyholder had to indicate his registration code in the payment order for insurance payment to the pension organization. Moreover, even if there was an error in the number on the payment, this did not prevent the funds from entering the recipient’s account. However, this incorrect code was written not only in the payment slip, but also in the reporting documentation.
PFR code by inn
- in the first three characters the designation of the region where the taxpayer is registered is hidden;
- the city or region is encrypted behind the second group of characters;
- the last part, with xxxxxx , is the individual number itself, assigned to each taxpayer individually.
Based on the data received, the PFR branch assigns a registration number to the policyholder and reports it to the tax registration authority for inclusion in the Unified State Register of Legal Entities (USRLE), in the Unified State Register of Individual Entrepreneurs (USRIP). Those. You can find out your registration number in the Pension Fund of Russia from an extract from the Unified State Register of Legal Entities.
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