When will the new SZV m form be submitted? SZV-M: Information about the insured persons

What it is

Report according to the SZV-M form– this is a monthly reporting to the Pension Fund for employers.

It is worth noting that those employers who do not want to spend time filling out and submitting the SZV-M report themselves often use various programs or online services.

Who must submit a new report to the Pension Fund of Russia

The new report must be submitted by individual entrepreneurs and organizations for those employees who work under an employment or civil contract and receive income subject to insurance contributions to the Pension Fund.

Form of monthly reporting to the Pension Fund in 2019

Monthly reporting to the Pension Fund is submitted using a new form - SZV-M. It is filled out for all employees and contains the following information:

• Full name of the employee.
• Individual personal account number (SNILS).

Note: the SZV-M report form is approved by Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 N 83p.

note that the SZV-M report from April 1, 2017 is submitted according to a new format approved by Resolution of the Board of the Pension Fund of the Russian Federation dated December 7, 2016 N 1077p. Submission of information about insured persons in the old format will entail refusal to accept the report, and, in case of violation of the deadline for its submission, a fine of 500 rubles. for each employee included in the report.

Sample of filling out the SZV-M report in 2019

You can see a sample of filling out the form according to the SVZ-M form on this page.

Deadline for submitting the SZV-M form in 2019

The SZV-M report must be submitted to the Pension Fund of Russia monthly.

The deadline for submission is no later than the 15th of the following month.

Table 1. Deadlines for submitting the SZV-M report in 2019

Note: If the due date falls on a weekend or holiday, the deadline for submitting the report is moved to the next business day.

How to fill out a new reporting form to the Pension Fund of Russia

Instructions for filling out a report to the Pension Fund of the Russian Federation using the SZV-M form

Section 1. We indicate the details of the policyholder:

• Registration number in the Pension Fund of Russia. Indicated in the notification from the Pension Fund of the Russian Federation received upon registration of the LLC (IP). Also, you can find it out at the local branch of the Pension Fund of the Russian Federation, or at the tax office (by dictating your TIN).
• Name (short). For example, "Company LLC" or "IP Tikhonov M.A.".
• Field "TIN". Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority.
• Field "Checkpoint". The IP field of the checkpoint is not filled in. Organizations indicate the checkpoint that was received from the Federal Tax Service at their location (separate units indicate the checkpoint at their location).

Section 2. Reporting period. The number of the reporting month for which the report is submitted is indicated, and a little further, the reporting calendar year (for example, Reporting period 04 calendar year 2019).

Section 3. Form type (code). Specify the form code:

• outgoing form (original form, submitted for the first time in the reporting month);
• additional (supplementary form, submitted to supplement previously submitted information);
• cancel (cancellation form, submitted to cancel previously incorrectly submitted information).

Section 4. Information about the insured persons (employees) who received payments in the reporting month is indicated:

• Last name, first name, patronymic (in the nominative case).
• Individual personal account insurance number (SNILS).
• TIN (if information about the employee’s TIN is available).

Note: Full names of employees can be indicated alphabetically or in any other sequence.

At the bottom of the report it is necessary to put the signature of the manager (IP) indicating the position, seal (if any) and the date of signing.

Penalty for failure to submit the SZV-M form

For failure to submit monthly reports to the Pension Fund or submitting a report with incomplete or unreliable information, a fine of 500 rubles for each employee.

In addition, officials of the organization (manager, accountant) may additionally be charged a fine in the amount of 300 before 500 rubles (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Zero report on form SZV-M

Even if the organization has suspended its activities, the SZV-M zero report must still be submitted. In such a company there is at least one founder (director) who needs to be reported.

Since March 2018, a new procedure for submitting reports by certain categories of insured persons has been in effect. Starting from the specified period, reports SZV-M and SZV-STAZH are required to be submitted in relation to:

1. The head of the organization, who is the sole founder, regardless of whether an employment contract has been concluded with him.
2. Chairman of the HOA, GPC, SNT, ONT, DNT (in the absence of a concluded employment or civil law contract)

These changes were made by letter of the Ministry of Labor of Russia dated March 16, 2018 No. 17-4/10/B-1846, brought to the attention of the Pension Fund Branches by letter of the Pension Fund dated March 29, 2018 No. LCH-08-24/5721.

Do newly created LLCs without employees, general director and bank account need to submit SZV-M?

In accordance with the Letter of the Ministry of Labor of Russia dated March 16, 2018 No. 17-4/10/B-1846, brought to the attention of the Pension Fund Branches by the Pension Fund Letter dated March 29, 2018 No. LCH-08-24/5721, SZV-M must be submitted in relation to the head of the organization , who is the sole founder, regardless of whether an employment contract has been concluded with him.

Do organizations need to submit a report during the liquidation process?

According to the explanations given by the Pension Fund of the Russian Federation, the fact that an organization is in the stage of bankruptcy does not relieve it of the obligation to submit a report in the SZV-M form. In this case, a zero form is filled out and signed by the bankruptcy trustee.

Call now: 8 800 222-18-27

The form of information about insured persons in the Pension Fund contains:

• Details of the policyholder: registration number in the Pension Fund of Russia, short name, TIN and KPP.
• Reporting period and calendar year.
• Type of form (initial, supplementary, canceling)
• Information about the insured persons (full name, SNILS, INN)

All employers (organizations and individual entrepreneurs) paying remuneration to employees and transferring contributions to the Pension Fund (under employment contracts and civil service agreements).

Instructions for filling out the SZV-M report (information about insured persons) Where to submit the SZVM in 2018

Organizations and individual entrepreneurs - to the territorial branch of the Pension Fund of the Russian Federation at the place of their registration as an employer.

A separate division with a separate current account - to the branch of the Pension Fund at the place of registration of such division. In the SZV-M report on segregation, the number of the segregated unit is indicated in the checkpoint column.

How to submit form SZV-M to the Pension Fund office

On paper: allowed if the SZV-M is compiled for less than 25 people.

In electronic form (or by TKS): mandatory if 25 or more people are indicated in the SZV-M. You can submit this report electronically and to a smaller number of employees.

SZV-M due date in 2018

This report is submitted to the branch of the Pension Fund of the Russian Federation monthly - no later than the 15th day of the next month. In 2018, when submitting SZV-M for March, June, August and December, the reporting date falls on a weekend. Therefore, the deadline for submitting the report for these months is postponed to the next working day after the 15th (04/16/2018, 07/16/2018, 09/17/2018 and 12/17/2018).

Penalty for late submission of SZV-M

The Pension Fund of Russia can charge 500 rubles for each employee for late submission (or non-submission), as well as for unreliable or incomplete information SZV-M (Part 4, Article 17 Federal Law of 01.04.1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system").

Is it necessary to take the “zero” SZV-M in 2018?

Yes, it is necessary, but not for everyone.

SZV-M does not rent out individual entrepreneurs without employees.

And organizations that do not pay wages, have suspended operations or do not have employees must still submit a “zero” form SZV-M 2018 to the Pension Fund of Russia office.

For other features of submitting this report, read the articles:

Extract from SZV-M information upon dismissal of an employee

It is impossible to give the employee a copy of the SZV-M form. Since this report contains information about other employees. Pension Fund employees explained this in a letter to the Pension Fund Branch for Moscow and the Moscow Region dated April 3, 2018 No. B-4510-08/7361.

Therefore, upon dismissal, the employee is issued an Extract from the SZV-M.

In Bukhsoft programs, it is generated in the same way as the usual form of information about the insured person with the addition of a filter for an individual employee. When using a filter, data is generated for only one employee, and the name of the report changes from “SZV-M” to “Extract from SZV-M”.

The form is not bulky and contains a minimum of information, but it must be submitted every month. The deadline for submission is the 15th day of the month following the reporting month.

Deadlines for delivery of SZV-M

Submit electronic reports via the Internet. Kontur.Extern gives you 3 months free!

Try it

There are no instructions for filling out the SZV-M. To remember to submit the SZV-M form on time, set remindersin the accountant's calendar .

Who rents

All organizations and individual entrepreneurs with employees working under labor and civil law contracts. Even employees on maternity leave or on vacation are included in the report; the main condition is the existence of a contract.

If the contract is terminated during the reporting period, the data for such an employee must also be reflected in the SZV-M.

Individual entrepreneurs without employees do not report on this form.

Composition of SZV-M

The report includes four sections:

• details of the policyholder;
• reporting period;
• form type;
• information about the insured persons.

Procedure for filling out section 1

This section contains the name of the organization, its registration number in the Pension Fund, TIN and KPP.

Procedure for filling out section 2

Here you should indicate the month for which the report was generated.

Procedure for filling out section 3

In this section, you should note the type of form. There are three of them in total.

The original form is the primary report.

The supplementary form SZV-M is submitted if not all information is provided in the original form.

A cancellation form must be submitted if the original form contains incorrect information.

Procedure for filling out section 4

This section is presented in table form. Opposite the full name of each employee, indicate his SNILS and Taxpayer Identification Number. If the organization does not have information about the employee’s TIN, then this column can be left blank.

Penalty for late submission of SZV-M

If the policyholder forgets to report on time, he will have to pay a fine of 500 rubles for each employee. The Pension Fund will impose the same fine for unreliable or incomplete data in SZV-M (Part 4 of Article 17 of Law No. 27-FZ).

If a company employs more than a dozen employees, fines for errors and delays in reporting can be significant. For example, if an organization has 70 employees, the fine will be 35,000 (70 people X 500 rubles).

Zero report SZV-M

SZV-M reflects data on insured persons. If there are no such persons, then there is no need to fill out a report. Accordingly, there cannot be zero reports on this form.

How to fill out and send a report to the Pension Fund using the example of SZV-M

How to download and send a report to the Pension Fund using the example of SZV-M

The so-called “pension” report of SZV-m appeared in April 2016 and did not make life easier for companies and individual entrepreneurs. If the organization has at least one employee, such a report will have to be submitted monthly. We invite you to learn in detail how to prepare, check and submit a report to the SZV-m quickly, conveniently and without errors.

How to submit the SZV-M report?

Among the many types of reporting to the Pension Fund, there is a report that recently appeared - form SZV-M (information about insured persons). This form was needed by government agencies in connection with the suspension of indexation of pensions for working pensioners, who now need to be “tracked.”

The form must be filled out by individual entrepreneurs and organizations that have at least one employee working under an employment or civil contract. Form SZV-M is submitted monthly before the 15th day of the month following the reporting month. This information can be submitted on paper by employers with fewer than 25 employees, while other employers are required to submit SZV-M only in electronic form.

The fine for late submission of the form or incorrect completion is 500 rubles for each employee. And if you submit a paper document instead of a mandatory electronic document, the fine for such a case will be 1000 rubles.

How to create a SZV-M report?

If there are fewer than 25 employees, the form can be filled out by hand on paper.

To generate information electronically, you can use several services:

• free Pension Fund programs or “personal account” on the Pension Fund website (where you can fill out the SZV-M);
• promotional versions in online services;
• professional accounting programs;
• online services on an ongoing basis.

Pension Fund programs

Now let's see how to fill out the SZV-M in these programs.

Checking SZV-M

Before sending a document to the Pension Fund, it must be checked. This can be done in two ways:

• verification in Pension Fund programs;
• checking SZV-M online for free in online accounting services.

1. Pension Fund programs that allow you to fill out the SZV-M also allow you to test it. The CheckXML and CheckPFR programs are especially popular. To check the form, you first need to download the programs from the Pension Fund website and install them on your computer.

2. It is almost impossible to check SZV-M online without registering in online services, but the registration procedure will not take much time.

Dispatch SZV-M

After you have checked the SZV-M report online or with the Pension Fund of Russia program, you need to make sure that the file is generated in the required format. The file must be converted to the required format. The Federal Tax Service accepts documents in xml format. If your document is in excel format, you need to tinker to convert the file to xml. You will have to understand non-ordinary excel functions.

If the form is generated in pdf format, you can use an online file converter from pdf to excel. Then we save the excel file in xml format using the “save as” function.

But to avoid mistakes when saving a file in the required format, it is better to initially fill it out in a program or online service specially designed for this.

Sending SZV-M in electronic format

The Pension Fund does not provide employers with the opportunity to send a report from their personal account on the Pension Fund website, so the form can be sent electronically through (EDF).

EDF operators are specialized companies that provide services not only for generating reports, but also for sending them to tax authorities via secure communication channels using an electronic digital signature.

To do this, you will need to enter into an agreement with the EDF operator in order to connect to its service and receive an electronic digital signature, and notify the Pension Fund of the Russian Federation about the submission of documents electronically.

How to choose an EDF operator?

It is necessary to make sure that the organization is on the official list of e-document flow operators interacting with the Pension Fund. The list can be viewed on the Pension Fund portal on the page of the corresponding region.

The second thing you should pay attention to is the interface of the EDF service. It should be simple and intuitive, and not require multi-step steps to install programs and learn how to operate it.

And you definitely need to weigh the price-quality ratio.

Sending SZV-M on paper or in person

To send a document by mail, you need to print it out, put a stamp (if there is one), fill out two copies of the list of attachments and fill out an envelope (PFR address and sender's address). Take the unsealed envelope with the report and two copies of the inventory to the post office. The branch employee will stamp and sign the second copy of the inventory and issue a payment receipt, which will indicate the shipment ID. Keep these documents in case the Pension Fund loses your report.

Submitting SZV-M in person

To personally submit the SZV-M form to the Pension Fund of the Russian Federation, print it out in two copies (with signature and seal, if any), take a passport and/or power of attorney from the organization to submit reports. Give both copies of the report to the Pension Fund employee. The inspector will keep one copy for himself, and on the second (yours) he will put an acceptance mark.

Many accountants scour the RuNet in search of instructions for filling out SZV-M. We’ll tell you why this doesn’t make sense and give a workable version of such a manual.

Where to look

The paper format of the SZV-M form was approved by Resolution of the Pension Fund Board of February 1, 2016 No. 83p.

SZV-M: instructions for 2018 year

For your convenience, we have developed our own version of the instructions. SZV-M, as you know, is rented out not only by companies, but also by individual entrepreneurs and staff. Therefore, the difference in filling out principles will mainly relate to the status of the policyholder.

Sample Instructions for filling out the SZV-M.