Instructions: how to correctly fill out SZV-M for a founder without a salary

Information about insured persons (form SZV-M) is submitted monthly by all policyholders to their Pension Fund branch. The form includes employees with whom labor and civil law contracts were entered into, concluded or terminated in the reporting month, for payments for which insurance “pension” contributions should be calculated. Is it necessary to submit SZV-M to the sole founder of a company, including one that has no employees at all and does not carry out any activities? Let's look into this issue.

What is SZV-M

This is reporting for the Pension Fund, which policyholders have submitted monthly for two years in a row. The form came into force in April 2016 - it was introduced by the board of the Pension Fund of the Russian Federation by resolution No. 83p dated 01.02.2016. The report is called “Information about the insured persons”. However, this phrase does not decipher the abbreviation. What do the letters SZV-M mean? SZV - “incoming information about the insured”, since the information is transferred to the Pension Fund of the Russian Federation, and not vice versa. The letter M means that the report is submitted every month.

The purpose of the report is to inform the Pension Fund about which insured citizens are currently working and how many of them are pensioners. After all, working people of retirement age are not entitled to pension indexation. This is what officials should be monitoring. So why then do you need SZV-M for the founder in 2020?

Is it applied to the head of the organization?

Often, the owners of small companies take on management responsibilities. In other words, the founder of an enterprise or firm becomes its director. But they forget about proper documentation of the relationships that have arisen. As a result, there is neither an employment nor a civil law contract with the director, therefore, no earnings are accrued.

The latest Clarifications of the Ministry of Labor (Letter No. 17-4/10/B-1846 dated March 16, 2018) have adjusted the requirements for reporting to the Pension Fund. Now SZV-M for a director without salary is applied in any case. The presence of a contract and earnings do not play any role.

The position of the officials is quite simple. If the founding citizen performs the functions of the head of the company, then in fact he has an employment or civil relationship with the insured. Therefore, information about it must be included in the pension report.

IMPORTANT!

Be sure to include in your pension reporting information about the person performing the functions and powers of the director. Even if the manager is not paid a salary and is not officially registered with the company.

Deadlines for SZV-M 2021: table

The reporting form must be submitted to the territorial office of the Pension Fund on a monthly basis. All due dates in 2021 are shown in the table:

Form SZV-M with a single director and he is also the founder (2020) is submitted according to the same deadlines; no special conditions are provided for this case.

Why submit a report if no activity is being carried out?

Even if the company does not have employees with whom employment contracts have been concluded and does not operate, SZV-M in 2021 still needs to be filed for the founding director. Moreover, even when he is not the only owner of the organization (see, for example, question 3 of the Information of the PFR Branch for St. Petersburg and the Leningrad Region). It turns out that even for a non-operating company you need to submit a zero SZV-M in 2021.

Let us remind you that untimely submission of SZV-M, just like for submission of false information, a fine of 500 rubles will be charged. for each insured person.

If you find an error, please select a piece of text and press Ctrl+Enter.

Who submits the SZV-M form

According to the Federal Law of 04/01/1996 N 27, all insurers without exception (legal entities and individual entrepreneurs, as well as individuals hiring workers) transfer to the Pension Fund information about all insured citizens who are on the staff.

The insured are those citizens for whom the fund receives contributions. SZV-M is submitted by employers for whom employees worked under employment and civil law contracts in the reporting month. Moreover, the report is submitted even if the person worked not a full month, but only a few days.

But is reporting submitted for the director if no one else is on the company’s staff? The Ministry of Finance and the Pension Fund answer: yes. In this case, the form is also handed in. Even if the director, who is also the founder, works without an employment contract (ET). After all, even in this case, the answer to the question “is the only director an insured person in 2020?” is positive. This is what the Pension Fund reminded all policyholders of.

In what cases is the form submitted to the founder?

The founder is the person on whose initiative a specific economic entity was created and who is also the owner of the property and capital at the expense of which the organization will function. Whether to include information about the owner of the company in pension reporting depends on the nature of the relationship.

If the founder does not take any part in the activities of the created economic entity, is not involved in the management and disposal of assets, then there is no question of labor or civil relations. Especially about any kind of remuneration. Therefore, information about such a person does not need to be included in pension reporting.

There is a second option, when the owner participates in the life activities of the subject. For example, makes management decisions, works with personnel, controls suppliers. Moreover, it makes no difference whether the relationship is documented, that is, whether an employment or civil law contract is concluded with the founder. The fact of accrual of remuneration for labor also does not matter. Under such conditions, submit SZV-M for the founding director without salary in the general manner. Such explanations were given by the Ministry of Labor in Letter dated March 16, 2018 No. 17-4/10/B-1846.

IMPORTANT!

If the founder participates in the management of the company, then information about him must be provided to the Pension Fund on a general basis, regardless of the availability of earnings and a contract.

Opinion of the Ministry of Finance on the formalization of labor relations with the director - sole founder

Officials of the Ministry of Finance, in a letter dated March 15, 2016 N 03-11-11/14234, stated that the work of a general director without an employment contract does not indicate the absence of an employment relationship. Even if the director himself founded the company and manages it individually, he is still an employee, it’s just that the relationship is not secured by an agreement, but by the decision of the sole founder - the director himself. This position is confirmed by the letter of Rostrud dated 03/06/2013 N 177-6-1. There is also a court decision recognizing the sole founder - director as an insured person (Determination of the Supreme Arbitration Court of the Russian Federation dated 06/05/2009 N VAS-6362/09 in case N A51-6093/2008,20-161). In this case, the court ordered the FSS to pay the allowance due to the director, although the TD was not issued with him. As an insured person, the director must submit SZV-M reports for himself to the Pension Fund of the Russian Federation, even when working without a TD.

Do I need to apply to become an accountant without a salary?

The situation is similar with SZV-M for an accountant without a salary. The presence of an employment contract does not play any role. After all, the provisions of Article 16 of the Labor Code of the Russian Federation clearly indicate that labor relations arise from the moment the employee is allowed to perform duties. But not from the moment the employment agreement is signed.

IMPORTANT!

Include in the report all company employees who have an employment or civil legal relationship with the insured. Moreover, the presence of a formal agreement does not matter. It also makes no difference whether wages are paid.

Example.

An accountant or director went on long unpaid leave. Should information about them be included in the report or not?

Yes, turn it on. Leave without pay does not interrupt or terminate the employment relationship. Therefore, submit SZV-M if the director is not paid a salary.

File reports even if the company's activities are suspended. And there is one manager on staff - the only founder who is on long-term unpaid leave. And if, for example, a manager resigns, then a zero form is submitted to the Pension Fund.

Opinion of the Pension Fund on filing SZV-M for the sole founder

The Pension Fund of the Russian Federation, in letter dated May 6, 2021 N 08-22/6356, expressed the position that the head of the SZV-M - the sole founder - is obliged to submit the report for himself, even if he does not receive a salary. According to representatives of the Fund, if wages and benefits were not paid in the reporting month, reporting in the SZV-M form is still submitted. The Pension Fund of the Russian Federation refers to the law of December 15, 2001 N 167-FZ “On compulsory pension insurance in the Russian Federation.” The regulation states that the insured persons are:

• Russian citizens;
• foreign citizens or stateless persons (residing in the Russian Federation),

if they work under an employment contract, including heads of organizations - the only participants and owners of the organizations' property.

According to Part 1 of Art. 7 Federal Law dated July 24, 2009 N 212-FZ, insurance premiums are paid from amounts transferred to citizens within the framework of labor relations. And we have already found out that the director - the only founder - is an employee without an employment contract, that is, he is in an employment relationship.

Following the conclusions of the officials, the director will have to submit a report to:

• even if an employment contract was not concluded with him;
• even if no payments were made to the general director in the reporting month.

True, then the Pension Fund of the Russian Federation changed its position, and for a whole year employers could not include the only founders in their reporting. But as of the March 2021 report, they are obliged to do this again, since the FIU has returned to its original point of view. This was stated in his information message.

Legislative regulation of the issue

Legislative regulation of the issue is carried out by the following legal documents and letters:

• Letter from the Ministry of Labor numbered 17-4-10-B-1846 dated March 16, 2021, which contains the latest conclusions on this issue from the Ministry of Labor;
• Federal Law No. 27-FZ dated April 1, 1996, which regulates the maintenance of personalized accounting in pension insurance;
• Federal Law No. 167 of December 15, 2001, which generally regulates Pension Insurance in Russia.

What is this form and what does it mean?

As required by the legislation on individual personalized accounting, companies that have entered into employment contracts with citizens or agreements involving the provision of services or performance of work are required to report on such employees. One of the reports conveys information about the insurance experience and is called SZV-STAZH. Its form was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 N 507p.

Form

Information about the insurance period, that is, about the period of work for which contributions to compulsory pension insurance were paid or which is taken into account when calculating the length of service giving the right to a pension, is submitted to the territorial bodies of the Pension Fund once a year - before March 1 of the year following the reporting year. . That is, for 2021 it will be necessary to submit information no later than 03/01/2019.

The exception is situations when a person retires: in this case, the employer reports on his work experience in the current year within 3 days from the date of receipt of the resignation letter. But in the future, this employee must be mentioned in the year-end report.

What happens if you don't give in?

If reports are not submitted for such directors, then the fund’s specialists will charge a fine of 500 rubles. The fine is calculated for each month and for each employee. There is information about all companies in the fund, so if the inspector discovers that the director of the company does not include himself in the personal accounting information, then a fine will inevitably be assessed.

Example.

In LLC Peonies, apart from the director, who is the founder in the singular, there are no more employees. The director did not enter into an employment contract with himself, but he is active. He does not submit personal accounting information to the fund. We will calculate the amount of the fine if he does not submit a single SZV-M report in 2021.

The table shows that the amount of the fine for the year will be impressive, so it is necessary to submit a report.

Deadlines for founding directors

There are no special deadlines for submitting personalized reports for directors who are the sole founders of the company. They must submit reports, like all others, within the following deadlines:

• SZV-M is always due by the fifteenth day of the next month;
• The SZV-experience is always submitted before March 1 of the following reporting year.

There are exceptions to this rule when the deadline falls on a weekend. In such a situation, the deadline is postponed to the next working day after the weekend.

What to consider when filling out?

From January 1, 2021, the procedure for filling out the SZV-STAZH was clarified by Resolution of the Pension Fund Board of September 2, 2020 N 612p. The form itself has not changed.

The innovations are:

• a new code “VIRUS” has been added. It must be reflected in column 10 of the form to indicate the insurance experience of health workers who provide medical care to patients with coronavirus infection COVID-19 in medical organizations;
• Additional insured person category codes have been added for employees of small businesses and non-profit organizations - they are used when filling out the SZV-KORR form. Here they are:

Previously on the topic:

New codes have been approved for SZV-STAZH

Reporting to the Pension Fund in 2021: the most important things

How to submit reports to the fund

There are three ways to pass SZV-M and SZV-STAZH:

1. During a personal visit to the Pension Fund of Russia, this can be done by the director or a representative of the company using a power of attorney, which is signed by the director and certified by the seal of the organization;
2. By mail - by registered mail with an inventory of the attachment - an inventory of the attachment is needed so that the director has confirmation that the report was sent;
3. Electronically - for this you need to conclude an agreement on electronic document management with the fund.

Important! The deadline for submitting reports to the fund does not depend on the method of submission; for all methods it is the same deadline.

Is it necessary to file a SZV-M for founders who are not employees?

Is it necessary to include founders who are not employees of the enterprise in SZV-M? Of course, this does not mean legal entities, but individuals. Despite the fact that the Pension Fund of the Russian Federation previously explained (Letter No. LCH-08-26/9856 dated July 13, 2016) that reports on insured citizens are submitted only when signing a TD or GPD with them, due to recent amendments the situation has changed.

This is important to know: Employment contract for an excavator driver (sample)

Even if no agreements have been concluded with the founder, the employer will still have to report. For the first time, SZV-M is submitted for March 2021 for the founding director, including persons with whom an employment relationship has not been formalized. Therefore, it is safer for businesses to submit information on all business founders. The fact of whether a TD is concluded or not, whether remuneration is paid or not, is no longer important. At least until the Pension Fund changes its position on this topic.