When to take SZV-STAZH? New reporting to the FIU

All employers are required to submit annually Information on the insurance period of insured persons (SZV-STAGE). only approved in 2017. You must submit a declaration to the FIU before 12/31/17. For more information on how to prepare, where and when to submit a report, read on.

SZV-STAGE: what is it and who rents in 2017 upon dismissal?

SZV-STAGE is a new report by employers that provides data on the length of service of employees. Previously, this information was indicated in RSV-1. This report was canceled, and the procedure for calculating contributions was also changed. Therefore, it became necessary to develop a new document.

The form of the document was approved by the Resolution of the Pension Fund of the Russian Federation No. 3P dated 01/11/17. Reporting must be done by March 1 of the year following the reporting year. When to take SZV-STAZH for the first time? Until March 1, 2018. When to take SZV-STAGE within three days from the date of the relevant decision. Before the deadline, you will need to submit a report if any of the employees retire before the end of 2017. That's what it is - SZV-STAZH. Who rents in 2017 upon dismissal? Enterprise accounting.

SZV-STAGE: how to fill out section 1-2?

Consider an example of filling out a declaration if the organization has employees who have retired in the current year. The report consists of a header and 5 sections. Information is placed on one sheet when printing duplex. Each page is numbered: 001 and 002. You need to fill out the document in block letters either with a ballpoint pen or on a computer.

The header of the document contains brief information about the organization: number in the FIU, TIN, KPP, short name of the organization.

Section 1 contains information about the policyholder. Here you should duplicate the registration number in the FIU, TIN and KPP and note the type of report: initial, additional, or assignment of a pension.

Section 2 indicates the reporting period (2017). When to take SZV-STAZH? At the end of the current year.

Section 3

It contains information about the employees of the company. The section looks like a table consisting of 14 columns. First, data about the employee is filled in: full name and SNILS (1-5 points), the period of his work in the organization (6-7 points) in the format “dd.mm.yyyy”. This period should not exceed the reporting period. If it has several periods for one insured person, then each of them is drawn up in a separate line. Breaks in the work of employees are reflected in special codes. Their detailed list will be presented below.

Items 6-7

The periods of work of employees should be reflected with explanatory codes. If an individual worked under a contract, performed all the work, but they were not paid, they should be indicated in columns 6-7 and 11 - “GPC”, “AGREEMENT”, “NEOPLDOG”. Information in the report should be included on all employees who work under labor and civil law contracts.

Place and time

Column 8 indicates the code of territorial conditions (in capital letters in the title):

• Far North region.
• Location in the Far North.
• Village.
• Living on the territory of the zone with the right to resettlement - Ch34, socio-economic status - Ch35, in other areas - Ch36.

If an employee works the entire working day for an incomplete week, then the period of work is considered by the amount of time worked. If an employee works less than 8 hours per shift, then the working day is reflected in the rates.

Special working conditions

Column 9 is filled in if during the period of work conditions have come that give the right to early retirement, and insurance premiums have been accrued at a special rate.

Here is how the SZV-STAGE report is filled out.

Information on the right to early retirement is reflected in columns 12 and 13. Columns 9-13 are not filled in if work in special working conditions is not confirmed by documents or insurance premiums for additional tariffs are not paid.

Encoding

Column 10 indicates the basis code for calculating the length of service.

How many worked

When you need to pass the SZV-STAGE, the report should reflect the actual time the employee worked. Specially for this purpose, codes for calculating seniority are provided.

Section 4 and 5

These sections are filled in only in reports with the type “Assignment of pension”. Information about contributions for the periods of work indicated in section 3 is indicated here. The answer “yes” means that contributions have been accrued, including additional rates, but have not yet been paid. The answer “no” means that contributions were not accrued. Here's how to fill out the SZV-STAGE.

The final stage

The completed report must be signed by the head of the company. Next to the painting, the position and full name are indicated. New reporting to the FIU is submitted for inventory.

Report on pensioners

When to take the SZV-STAGE for persons who are retiring? Immediately after the formation of the order to dismiss the employee. The report filling algorithm differs from the standard one. In the first section, it should be indicated that the report is being submitted in connection with the “assignment of a pension”, in the second - the current year. Section 5 should indicate the period for paying contributions under non-state pension agreements, if any. Otherwise, the process of filling out the SZV-STAZH form does not differ from the standard one.

Special cases

When to take the SZV-STAZH if the organization is subject to liquidation? The document should be filled out for the period from January 1 of the current year until the moment when the Federal Tax Service enters data on the termination of activities in the Unified State Register of Legal Entities. On the cover page, the report type should be indicated as "original". In addition to information about the organization itself, the report should reflect data on the company's employees who work under all types of contracts. The SZV-STAGE form must be completed in the first three sections only. The last two sections should be left blank. Reporting must be submitted within one month from the date of the decision. Otherwise, the organization faces a fine of 500 rubles. for every employed worker.

For example, the founders of LLC on 06/30/17 made a decision on K 09/11/17 an interim balance sheet was formed. This means that it is necessary to report on all employed persons before 10/10/17. In such a situation, the organization does not have the right to submit zero reporting. If at the time the decision was made, the company no longer had employees, then the report should include information on the sole founder who was accrued and paid a salary.

Dismissal

If an employee leaves, then the accounting department needs to draw up an SZV-STAZH report on it in two copies: the first one should be given to the FIU, and the second one should be handed over to the employee. The document can either be handed over personally or sent by e-mail. The main thing is to have confirmation of the issuance of the form to the dismissed employee.

On the day of dismissal, in addition to the report, the employee must issue:

• work book;
• certificate of salary;
• copy of SZV-M;
• other documents at the request of the employee.

Until what date to take the SZV-STAGE? Ideally - on the day of dismissal.

Penalties

If a person quits, then the accounting department is obliged to issue a certificate of SZV-STAZH and a new calculation of insurance premiums in his hands. For violation of this requirement of Federal Law No. 27, a fine of 50,000 rubles is provided. Information on such employees is provided in the report as of the end of 2017. If a person of retirement age quits, then the SZV-STAGE upon retirement must be handed over immediately after making an entry in the work book.

Automatic completion of the report

Since today most accountants collect and process information for reports in a special program, let's consider how to compile SZV-STAZH in 1C.

The reporting form is located in the section “PFR References. Packs, descriptions”. You need to click on the “Create” button in the registry and select the type of document “SZV-STAGE". Next, you need to fill in the year, date of compilation and type of report. You need to select in the tabular part of the document a list of employees for whom the report will be generated, and form the form "Details about the insurance experience of the insured persons". After filling in all the data, it remains to print the report.

Reporting to the founder

The report was developed to ensure that the individual account of the insured person reflects all information about his work experience. Based on these data, pension points and the size of the insurance payment will subsequently be calculated. You need to report on all employees working under labor, civil law contracts. Therefore, a logical question arises: "Do I need to draw up a report on the CEO, who is the only founder of the company?"

If the manager works under an employment contract, receives remuneration for his work, then you need to report on it in the same way as on any other employee.

In practice, directors rarely enter into employment contracts with the enterprise. And such cases cause a lot of controversy among lawyers and economists. From a legal point of view, the director enters into an employment relationship with the organization. So, information about it should be submitted in the report.

From a tax point of view, information is provided in the report about employees for whom insurance premiums were transferred. If there were no payments, then the specified period is not included in the insurance period. Why then submit information that will not affect the calculation of pensions in any way? There is no direct answer to this question in the legislation. Some employers adhere to the opinion of lawyers and even in such a situation transfer data about the head to the FIU.

Another thing is if the contract is concluded, but no payments were made on it. Then information on the general director must be included in the report, indicating the additional condition "Vacation without pay" in column 11.

When a similar question arose with the completion of SZV-M, no consensus could be found. PFR Letter No. LCH-08-19/10581 provided the following clarifications. If the organization does not have insurance persons for which insurance premiums would be accrued, then there is no need to submit reports. It followed from the same letter that information about the head of the organization should be included in the document in any case. A similar situation arose with SZV-STAZH.

Let's look at another point of contention. Information on individuals with whom an employment or civil law contract was concluded during the year, but no payments were made, should be included in the SZV-STAZH report. If an employee has worked in the organization for at least one day, then he should be paid a salary. It is the accrual, and not the payment, that is the basis for including information in the report.

Registration of EFA-1

This report contains general information about the organization. The document is drawn up according to the turnover of one item (with one type of information) for one period. First of all, you need to select the type of information: “corrective”, “cancelling” (if data for previous periods are corrected or canceled), “initial” (if the package of documents is submitted initially). The procedure for completing the report depends on the document with which it is submitted.

Reporting to the FIU

After receiving an application for dismissal of an accounting employee, three days are allocated for compiling a report for the current year and submitting it to the FIU.

If the organization employs 25 people or more, then the insured is obliged. If fewer people are officially employed, then you can report “on paper”. These rules apply to all types of reports, including Assignment of Pension. If in 2016 the organization employed 29 people, then the SZV-STAGE must be submitted only in electronic form. That is, you need to rely on the number of employed employees in 2016.