Is it necessary to submit zero reporting SZV-M 2021 and 2021

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Employers submit information about employees to the Pension Fund. The law does not specify whether it is necessary to take the SZV-M IP without employees. But officials answer this question unequivocally.

Form of a personalized report to the Pension Fund

Initially, the resolution of the Board of the Pension Fund dated 01.02.2016 No. 83p did not provide for the submission of SZV-M without a list of employees. In accordance with clause 2.2 of Art. 11 of the Federal Law of 01.04.96 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system”, it must be submitted by all legal entities that have employees, regardless of the fact of payment in a particular month. The report should include:

persons with whom employment contracts have been concluded and are valid at the end of the reporting period;
persons with whom civil law contracts have been concluded and are in force at the end of the reporting period;
the head of the organization, even if he is the only founder.

It is noteworthy that officials do not require information about the wages of employed persons and the insurance premiums accrued on them to be indicated in the document. They just want to have personal data of employees of every Russian organization. Thus, it is mandatory to enter the following data into the reporting form:

Last name, first name and patronymic of each insured person.
SNILS data for all employees.
TIN information.

In this case, the indication of SNILS is mandatory, but the employer must indicate the TIN only if the employee has provided him with such data.

Looking ahead, it must be said that it is better not to indicate any TIN at all than to indicate it with an error. If no punishment is provided for the absence of a number, then for each incorrect number there is a fine of 500 rubles.

Sample of a completed SZV-M report

How to fill out the form

The developed form is easy to fill out and has four sections with explanations, so there is no separate regulation for filling it out.

The first section contains all information about the policyholder: his registration number in the Pension Fund, the abbreviated name of the company or the full name of the entrepreneur, INN, KPP received when registering the company.
The second section contains data about the reporting period indicating the month and year code.
The third section provides for the possibility of changing previously provided information: if the form for the month is submitted for the first time, then it is indicated that it is the original “output”; if you need to convey any information to those already submitted, then this is an additional “additional” form; incorrect information is deleted with the help of o.
The fourth block contains the actual information about the insured employees, where you need to indicate the serial number, last name, first name, patronymic in the nominative case, SNILS, which is mandatory, and his TIN, if the employer has one.

The completed form is signed by the manager and affixed with a seal, if one is officially available. In fact, in the reporting you only need to indicate the details of the policyholder and list the employees with their SNILS. However, this must be done correctly, since for incomplete and unreliable information there is a fine of 500 rubles for each insured person.

When should SZV-M be submitted?

All employers using hired labor must submit this form. It is necessary to include in the report all insured persons, who by law are all citizens in whose favor the organization made payments: both full-time employees and persons working under civil contracts. It is important to remember that an employee going on vacation or the absence of accruals in his favor during the reporting period does not relieve the employer of the obligation to include his data in the reporting. Thus, the Pension Fund should be informed about those persons who are on long-term leave without pay, as well as workers who care for a child until he reaches three years of age.

Even persons employed on the last day of the reporting month must be included in the report. This procedure for filling out reports was provided for by officials and communicated to all interested parties in their resolution. In accordance with it, the SZV-M form must contain information about absolutely all citizens who worked in the organization in the reporting month.

Example: In the VESNA organization, 3 people worked for hire, as well as the general director, who was the only founder and with whom an employment contract was not concluded. At the end of September, one of the employees quit, and on October 31, another person was hired in his place. Thus, the report for October should include the data of the hired employee, but the one dismissed in September does not need to be included.

A logical question arises: in what cases does the SZV-M result in zero, is it necessary to take a zero SZV-M?

What's in practice

Many SZV-M LLCs without employees still rent out, thereby insuring themselves against claims from the Pension Fund and fines from it. Or they reflect information only about the general director.

Based on the latest clarifications, policyholders are exempt from paying precisely zero bills. This follows from the letter of the Pension Fund of July 13, 2016 No. LCH-08-26/9856.

Also see “Zero SZV-M: is it necessary to submit it and how to fill it out.”

ADVICE
Letters from the Ministry of Labor and the Pension Fund of the Russian Federation do not yet provide clear answers to controversial questions about reporting in the SZV-M form. Therefore, we recommend that policyholders, if any problems arise, seek written responses from the Pension Fund divisions. This way you minimize the risk of being held accountable for an offense.

Also see “Fine for failure to submit SZV-M in 2021.”

Zero SZV-M report in the absence of full-time employees

The question logically arises: who takes SZV-M 2021 if there are no workers. Until recently, it was assumed that the law did not provide for the delivery of zero SZV-M. After all, any legal entity must have at least one employee, even if it does not conduct any activities. In most cases, this only employee is the head of the organization. But the main problem is that in some cases the head of a legal entity is its only founder. Who, in accordance with the norms of the Labor Code, cannot conclude an employment contract with himself. Therefore, in such a situation, the question arises: is it necessary to take SZV-M 2021 if there are no employees, only the founder is considered as such. It seems that there are no employees in the organization, but data still needs to be entered into the report. This was the position of the Pension Fund.

However, then the Pension Fund changed its attitude towards such situations and published a special form zero SZV-M, which can be downloaded on the official website of the fund in a special section. The zero form differs from the usual form in the absence of columns in which information about the insured persons with whom the organization had any legal relations in the reporting month should be entered.

When asked whether it is necessary to submit a zero SZV-M, experienced accountants will answer that you should not submit a blank zero reporting form. It is much safer to enter information about that same founder-manager into the form. After all, as mentioned above, penalties are provided for incorrect information in the report. And if the inspector considers the zero form SZV-M an error, he will have to prove his case in court. By indicating the full name and SNILS of the founder, the organization insures itself against such troubles. Since the explanations of the Pension Fund of Russia, even in the form of an official letter, are not always accepted by the courts as evidence.

When and by whom is the report submitted?

Starting from 2021, the report was submitted to the Pension Fund authorities no later than the 11th day of the month following the reporting month. Starting from 2021, these deadlines have been changed and are now handed over from the 1st to the 15th.

If the filing day falls on a weekend or holiday, then the SZV-M must be submitted on the next date after it.

In what form must the report be submitted within the specified time frame? All organizations have the same form, which was developed by Pension Fund specialists. In 2016, a company with a staff of more than 25 people needs to submit a report in electronic form via the Internet. If there are less than 25 people, then by hand. In 2021, this procedure was changed and all legal entities and individual entrepreneurs provide reports via the Internet. Otherwise, a fine will be imposed.

The person responsible for drawing up the form, as well as its submission, is the employee who is entrusted with the responsibilities of maintaining employment and dismissal orders, as well as drawing up employment contracts.

As a rule, SZV-M is the responsibility of an employee of the HR department, but this function can also be performed by another employee to whom the director assigns responsibilities.

There is a wide range of programs available for conveniently filling out the report. They can be downloaded on the official website of the Pension Fund of Russia via the link “free programs for employers”.

Filling out the SZV-M form in the absence of salary

The official position of the Pension Fund of Russia, as well as the norms of Federal Law No. 27-FZ dated April 1, 1996, state that if the organization’s full-time employees did not receive wages in the reporting month, they still must be included in the report in the SVZ-M form. Therefore, if an organization has not paid a penny of money in a month, but has valid employment contracts, the SZV-M report will not be zero.

Example: Employees of VESNA LLC did not receive wages in October because they were on leave without pay, due to the seasonality of the organization’s work. However, the reporting form for October included information about all employees with whom employment contracts were concluded.

This might also be useful:

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Zero form SZV-M for an individual entrepreneur

But is it necessary to take the CMEA-M 2021 IP test if there are no employees? As you know, individual entrepreneurs can also act as employers if they employ other citizens for hire. In this case, they are required to submit a report on a general basis. The legislation does not provide for any special conditions for them.

It is logical to assume that individual entrepreneurs must submit a zero SZV-M if there are no employees, and contributions to the Pension Fund are paid in a fixed amount “for themselves.” But this assumption is wrong: if an individual entrepreneur does not have employees, he should not submit a zero report to the Pension Fund at all.

Sample of filling out the zero form SZV-M

Full-time employees: does it make sense to hire?

The activities of individual entrepreneurs are varied. An entrepreneur may have a modest business, or may own, for example, a chain of stores. He can work alone or employ employees.

Let's imagine that Maria Sergeevna is registered as an individual entrepreneur. She is a smart accountant with extensive experience. Maria Sergeevna services 8 micro-enterprises with minimal turnover and 2 larger companies. She manages to complete all the work and does not require outside help. Personally, it makes no sense for her to hire workers, pay them wages and make additional contributions to the budget. Therefore, all after-tax profits remain at her disposal. It’s so nice to do what you love and receive a stable income for it.

But Pyotr Semyonovich is the owner of two auto parts stores, and he physically cannot be in two places at the same time and work alone. Like it or not, he had to hire salespeople and storekeepers. Employees ensure the continuous operation of stores, business grows, and therefore income increases. Of course, you have to spend money on paying wages and deductions for employees, but it’s worth it.

Individual entrepreneurs can work as they wish - with or without employees. It's a matter of convenience or necessity. This issue is not regulated by law.