Sv m by mail


For example, for the reporting period of the 1st quarter of the current year, the deadline for submitting reporting documentation will be May 15. It is very important to submit documents on time, as otherwise the company may be subject to penalties. After the expiration of the EDS, the signature becomes invalid.

Can SZV-M be sent (returned) by mail?

  1. Less than 25 people - on paper. The most common option for submitting a report on paper is to personally appear at the FIU to submit it.
  2. 25 people and more - the form is submitted in electronic form (via telecommunication channels).

Whether it is possible to hand over paper SZV-M by mail, we will consider further.

The current legislation does not prohibit SZV-M from being handed over by mail due to the fact that submission of a report on paper, as already noted, is permissible.

How to submit reports to the pension fund in 2018

  • - reporting forms;
  • - a computer;
  • - access to the Internet;
  • - a printer;
  • - fountain pen;
  • - printing (if available);
  • - a postal envelope and a return receipt form, if you plan to submit reports by mail.

It remains only to sign the resulting reports and certify with a seal, if any.

The power of attorney is sent to the address of the service by mail or uploaded to its website in the form of a scan.

Reporting to the Pension Fund

SZV-M - monthly reporting to the FIU since 2018 (to be more precise, this is reporting to the FIU from April 1, 2018).

This report reflects the information: SZV-M reflects the full name of the employee / individual, his SNILS and TIN.

Details of the preparation and submission of this reporting form can be found in a separate material. On our website you will find samples of filling RSV-1 and SZV-M.

Internet reporting

Internet reporting

The inclusion of an organization in the PFR electronic document management system (PFR EDMS) will allow:

In order to become a member of the electronic document flow with the FIU, you must:

The procedure for concluding an Agreement in electronic form between the insured and the FIU:

The receipt by the policyholder from the FIU of the signed ES file of the Agreement means that the information exchange system has been successfully verified, is ready for data exchange, and the authenticity of the ES key certificate has been established.

Reporting through authorized representatives:

Templates of the main documents of the PFR EDMS:

How many retirement points can you earn in 2018?

The maximum number of points for 2018 is 8.26.

Calculate the number of points!

Enter your monthly salary before personal income tax:

To calculate, indicate your salary and click the "Calculate" button.

Submission of reports to the FIU

Citizens registered as individual entrepreneurs who work "for themselves" and do not have hired workers do not provide this information.

There are several types of specially developed forms of documents, according to which employers transfer information about their employees to the Pension Fund of Russia.

It is also necessary to do this within a certain time frame.

Since 2014, the employer must submit reports for each of its employees using a single reporting form.

Note! When sending the calculation to the territorial body of the Pension Fund of Russia by mail, the main thing is to submit it in a timely manner to the communications organization.

Can I report to the Pension Fund by mail?

Does not establish the way in which the calculation according to the RSV-1 form of the FIU should be transferred to the FIU.

Law No. 212-FZ only speaks of the obligation to submit a calculation within a specified time frame. At the same time, Law No. 212-FZ does not contain a prohibition on sending such reports to the PFR body in the form of mail, nowhere in Law No. 212-FZ does it say that the calculation to the PFR (or the FSS of the Russian Federation) must be submitted by the payer of contributions personally.

The unified form of the report was approved by the Resolution of the PFR Board dated 01.02.2016 No. 83p. The information is required to keep track of the insured. We will tell you how to correctly pass SZV-M through the PFR website.

Who reports electronically

Budget organizations are required to submit this type of reporting for hired employees. This should be done monthly, no later than the 15th day of the month following the reporting period. That is, for September, the company must report no later than October 15th. If the deadline for submission of SZV-M falls on a weekend or holiday, the date is postponed to the next working day.

An organization with an average headcount of 25 or more people is required to report electronically or fill out SZV-M on the PFR website online. Otherwise, representatives of the territorial branch of the PF RF will issue a fine of 1,000 rubles.

Organizations with 24 or fewer employees can also submit electronic forms or submit reports on paper.

How to fill in SZV-M correctly

It's expensive to make mistakes in your report. For distortion of information, a fine of 500 rubles is threatened for each insured person, in whose information inaccuracies were revealed. The organization faces a similar amount of penalties if the report was submitted later than the deadline, or was not sent at all.

The step-by-step algorithm for filling out the report was discussed by us earlier, see the details of filling in the article "Reporting SZV-M: step-by-step instructions for filling out". The requirements for filling out the fields are the same and do not depend on how the report is submitted: online or on paper. The only difference is that you need an Excel document (XML file).

SZV-M report form in Excel format

How to donate SZV-M to a pension fund for free via the Internet

All budgetary organizations are interested in reducing the cost of reporting. The Internet offers a large selection of programs and online services where you can generate and send any reports for free. Accounting programs are also equipped with the function of automatically sending reporting forms to regulatory authorities.

How to send a free report:

  1. Install a free program from the list of recommended by the FIU.
  2. Fill in SZV-M online for free on the PFR 2018 website.
  3. Take advantage of promotional access to paid online services.

In any case, it will not be possible to organize electronic document circulation completely free of charge. You will have to order an electronic signature (ES) of the head in a special certification center. Electronic signature is required to certify information and information contained in electronic documents. Otherwise, the reporting will not be accepted and a fine will be issued.

Free RPF software

Using specialized software is quite simple.

To do this, download one of the presented programs for generating and sending reports on the official website of the Pension Fund of Russia, in the section "Free programs, forms and protocols".

The following applications are suitable for preparing the SZV-M form:

  • "Documents PU 6";
  • "Spu_orb";
  • "PD SPU";
  • "PsvRSV".

To determine which application is best suited for your specific budgetary organization, consult with a Pension Fund specialist.

Online submission of reports through the website of the PF RF

To organize the sending of reports through the official website of the Pension Fund, it is necessary to conclude an agreement on electronic document management. Then the specialists of the RF Pension Fund will carry out a difficult connection and registration procedure. After special testing of the electronic document management channel, you can start working.

To register in your personal account on the website of the PF RF, you need an electronic signature and a registration card, which is issued by the specialists of the regional branch of the fund.

You will need to fill out a form similar to the one we showed above, and when sending it, sign the report with an electronic signature.

Check SZV-M online for free

Before sending a document, it is necessary to check it in special programs. Use free checker programs to check and eliminate errors. You can download them on the Pension Fund website. Please note that the format of the generated file must be XML, otherwise the reporting will not be accepted.

CheckXML and CheckPFR are currently in demand. To work, install the application on the work computer and follow the program prompts. The procedure is simple: in the check section, you need to specify the path to the XML file with the report, the program will analyze it and indicate what needs to be corrected.

How to simplify reporting

We suggest that you familiarize yourself with the little tricks that will save time for the formation and delivery of SZV-M:

  1. When submitting a report on paper, take with you an electronic version of the report on a USB flash drive, in XML format. Many representatives of the Pension Fund began to demand an electronic form of the document. Of course, this is not necessary, but it will avoid unnecessary conflicts.
  2. The employer is obliged to report monthly on the SZV-M form not only to the Pension Fund, but also to employees. That is, monthly print and issue statements to employees that they are included in the list of insured persons. Punishment for violation of this condition has not yet been provided. But it is better to organize work in this direction in advance. And it is most convenient to register the issuance of statements for each employee in an arbitrary journal, where indicate the reporting period, the last name and initials of the employee, the date of issue. The employee must sign for the form received.
  3. Is there no information for the reporting period in the reporting period? In such a situation, for insurance, send a blank SZV-M form. Is the company expected to have a long absence of employees? Then send a written request to the representatives of the PF RF, with a detailed description of the circumstances. Without written confirmation from the Pension Fund, it is risky to stop reporting.

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Reporting to the FIU on paper by mail

How can you confirm that the reporting (calculation according to the RSV-1 PFR form) to the territorial body of the PFR was sent on paper by mail within the timeframe established by law?

What is the deadline for submitting the calculation?

According to paragraph 1 of part 9 of Art. 15 of the Federal Law N 212-FZ (Federal Law of 24.07.2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Mandatory Medical Insurance Fund") payers of insurance contributions quarterly submit to the territorial body of the PFR at the place of its registration, calculation of accrued and paid insurance premiums:

  • on paper - no later than the 15th day of the second calendar month following the reporting period. Reporting periods are the I quarter, six months, nine months of a calendar year, a calendar year;
  • in the form of an electronic document - no later than the 20th day of the second calendar month following the reporting period.

Those payers of insurance premiums have the right to submit settlements on paper if the average number of individuals in whose favor payments and other remuneration are made for the previous settlement period (calendar year) is 25 or less.

What is the procedure for submitting a calculation on paper?

In what particular order calculations can be submitted to the Pension Fund on paper, the Federal Law N 212-FZ does not specify. However, it follows from the Administrative Regulations that the calculation can be submitted in person or by mail (using the means of postal communication).

Note.

Administrative regulations for the provision of public services by the Pension Fund of the Russian Federation for receiving from payers of insurance premiums settlements on accrued and paid insurance premiums for compulsory pension insurance and compulsory health insurance, approved. By order of the Ministry of Labor of Russia dated 10.22.2012 N 329n.

Note! When sending the calculation to the territorial body of the Pension Fund of Russia by mail, the main thing is to submit it in a timely manner to the communications organization. This can be done before 24.00 on the last day of the reporting deadline. The foregoing follows from Part 8 of Art. 4 of Federal Law N 212-FZ. Moreover, this does not necessarily have to be the postal organization that is engaged in this type of activity as the main one (Resolution of the AS SZO of 15.08.2014 N F07-5562 / 2014 in case N A56-47072 / 2013).

The actions of an official of the territorial body of the PFR when accepting and registering a calculation submitted by mail are as follows.

———————————
<*>The notification is sent within three working days from the moment of detection of errors in the calculation by registered mail, which is considered received after six days from the date of sending the certified mail.

How to prove that the settlement was sent through the organization of the postal service?

A dispute may well arise between the control body and the payer of insurance premiums as to whether the calculation was actually submitted, if it was sent to the territorial body of the Pension Fund of Russia by mail. The measure of responsibility for failure to submit the calculation within the prescribed period is spelled out in Part 1 of Art. 46 of the Federal Law N 212-FZ. The payer of insurance premiums is charged a fine in the amount of 5% of the amount of insurance premiums calculated to be paid for the last three months of the reporting (settlement) period, for each full or incomplete month from the date set for the submission of the calculation, but not more than 30% of the specified amount and not less than 1000 rubles

As the arbitration practice shows, the payer of insurance premiums will win the dispute if it submits a postal receipt, as well as an inventory of the attachment, as documentary evidence of the fact that the calculation has been sent. Indeed, upon receipt of a registered postal item, the sender is issued a receipt indicating the type and category of the postal item, the addressee's surname (name of the legal entity), the name of the postal object of the destination, the number of the postal item (clause 31 of the Rules for the provision of postal services (Approved by the Order of the Ministry of Telecom and Mass Communications) Russia dated July 31, 2014 N 234)). And the presence of an inventory of the attachment means, in particular, that when accepting a postal item with a declared value, the post office checked the forwarded attachments (items sent) (see, for example, clause 4.6 of the Procedure for receiving and handing over internal registered postal items (Approved by the Order of the Federal State Unitary Enterprise "Russian Post" from 17.05.2012 N 114-p)).

Note. A postal item with a list of attachments is a registered postal item with a declared value, accepted in open form with a listing of the attachment by name and an indication of the evaluation amount determined by the sender.

An example from arbitration practice - Resolution of the AC MO dated 01.03.2016 N F05-325 / 2016 in case N A41-43624 / 2015, the transfer of which to the Judicial Collegium for Economic Disputes of the Armed Forces of the Russian Federation was refused by the Decision of the Armed Forces of the Russian Federation of 16.06.2016 N 305-KG16 -5965.

The list of investments and the postal receipt submitted by the insured meet the requirements of the law on written evidence, which can be used to confirm certain circumstances, in this case, the circumstance of the insured presenting the postal item with the list of investments and sending it to the Pension Fund of the Russian Federation within the prescribed time limit.

Another example is the Resolution of the AC MO dated 03/15/2016 N F05-20221 / 2015 in case N A41-43625 / 15, the transfer of which to the Judicial Collegium on Economic Disputes of the Armed Forces of the Russian Federation was refused by the RF Armed Forces Decision of June 16, 2016 N 305-KG16- 5885.

The company presented a copy of the postal receipt dated 02.14.2013 with a list of attachments to the valuable letter, which, among other things, contains information about the recipient of the letter and the documents sent. The courts recognized this evidence as admissible and sufficient to substantiate the stated claims.

But just one investment inventory may not be enough. This is exactly what the judges of the AC MO considered when considering case N A40-180925 / 2015 (see Resolution of 12.09.2016 N F05-13321 / 2016).

Rejecting the applicant's arguments that he was sent a calculation in the form of RSV-1 PFR for the II quarter of 2014 by mail, with reference to the inventory of the attachment, which has an imprint of the calendar postmark of the post office dated 15.08.2014 N 119607, the court rightly indicated, that the proof of the direction of the postal item in accordance with clause 31 of the Rules for the provision of postal services is a receipt. In this regard, this inventory cannot be accepted by the court as proper evidence of the direction of the above documents to the pension fund. The applicant did not submit a receipt.

At the same time, in practice, there are cases when the payer of insurance premiums was saved from penalties by the presence of an investment inventory. This, for example, is the Resolution of the AC MO dated 02.03.2016 N F05-292 / 2016 in case N А41-43593 / 2015, the transfer of which to the Judicial Collegium on Economic Disputes of the Armed Forces of the Russian Federation was refused by the Decision of the Armed Forces of the Russian Federation of 16.06.2016 N 305-KG16 -5896. Sufficient evidence of the timely sending of the RSV-1 PFR reporting form to the pension fund was recognized by the court as an inventory of the investment in a valuable letter with a postmark FSUE "Russian Post" dated 08/14/2012, which contains:

  • information about the recipient of the shipment (pension fund), the sender (company), documents that were sent to the recipient (RSV-1 PFR form and information of individual personified accounting for three quarters of 2012);
  • stamp imprint of FSUE "Russian Post";
  • the signature of the postal worker.

Another exactly the same example - Resolution of the AC MO dated 02.19.2016 N F05-484 / 2016 in case N А41-43591 / 15, the transfer of which to the Judicial Collegium for Economic Disputes of the Armed Forces of the Russian Federation was refused by the RF Armed Forces Decision of 16.06.2016 N 305 -KG16-5843.

Reporting (calculation according to the RSV-1 PFR form) to the territorial body of the PFR can be submitted on paper by mail by an enterprise (IP) with an average number of individuals in favor of whom it makes payments and other remuneration, no more than 25 people. The postal receipt, as well as the inventory of the attachment, acts as a documentary confirmation of this fact. But the inventory of the investment alone may not be enough.

November 2016

Insurance premiums, Insurance premium optimization

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For failure to submit on time or submission of incomplete or inaccurate information as part of the SZV-M report, such an insured is subject to financial sanctions in the amount of rubles against each insured person, Article 17 of the Federal Law of In addition, a new fine has been introduced since the year for violation of the procedure for submitting information - rubles st. That is, if in a year the method of submitting SZV-M is violated and, for example, a paper report is submitted instead of an electronic file, then inspectors from the FIU can additionally fine the organization or individual entrepreneur.

There was no such fine at all in the year.

Next, we will explain about the timing of SZV-M refinement per year. So, in the year, as before, there are several types of SZV-M: With the initial forms of SZV-M primary, everything is clear. In the year they must be handed over no later than the 15th day of the month following the reporting one. However, in the year in the legislation, as before, nothing is spelled out about the deadlines for completing or canceling forms.

But in what time frame should the SZV-M reports be clarified then?

However, on January 19, the accountant independently revealed that one person was mistakenly not included in the report, who at the end of December was hired under a paper contract.

Note that there are no restrictions on the timing of the completion of supplementary and canceling SZV-M in the legislation. That is, the accountant can submit clarifying and canceling information at any time when he sees fit.

Report a typo

However, we recommend that you take into account the important points related to the possible onset of Ss. As computer repair accounting has already said, for the untimely Sv the original primary SZV-M established liability in the form of a fine: The same fine is provided for the submission of incomplete or inaccurate information of Art.

Note that some territorial divisions of the PFR believe that policyholders supplementing or canceling SZV-M are required to submit no later than the deadline for submitting reports for the reporting period.

If you submit the statements on paper, then there will be a fine: Let's return to our example, when the accountant submitted a supplementary form 20 to the type of year, that is, already paper the deadline for submitting information for December of the year after the 16th type of the year.

According to the logic of the PFR representatives, the insured in this case should be fined in the amount of rubles. After all, the accountant independently discovered the error and took measures to correct it.

The territorial body of the PFR did not reveal any error or inaccuracy.

Why, then, should the insured be held liable for such actions? There are no official explanations from the FIU on this matter. However, Szv in our opinion, in order to avoid disputes with the maternity capital of Russia by the PFR authorities, it makes sense to submit clarifying or canceling paper SZV-M better before the deadline for submitting reports for the current month.

That is, for example, it is better to clarify the January SZV-M report for the year no later than February 15 of the year. This post has 1 comment. Latest news Articles Useful documents Tools. SZV-M in the year: Previous article Next article. Tax authorities have the right to conduct comprehensive field audits.

Application for a discount to the FSS tariff for a year: How to write a memorandum, its samples. The inspectors decided to give types more time for reporting to the supervisory authority.

We compose and present a new form SZV-M

In the above table, you can see that transfers have been made since the e number fell on weekends. This means that from this date all norms and deadlines for submitting reports on the personal accounting of employees will be lost.

The part-time salary is below the minimum wage:

Does this mean that the transfer was wrong? In this case, you can adhere to the Civil Code of the Russian Federation, Art. Previously, if the staff had less than 25 people, then the form could be submitted in paper form.

The filling was done with a ballpoint pen.

To do this, from the official website of the FIU, it is proposed to download free programs for sending the report.

If you submit reports in the old form, then the inspectors of the pension fund will not accept such documents.

The new form provides for an administrative fine for failure to meet the deadline for submitting a document. When the reporting first appeared, a fine was provided in the amount of rubles for each employee.

If an organization or a merchant has submitted reports not in electronic form, but on paper, then the inspectors may additionally fine the insured in the amount of 1 rubles.

Tags: Sv, m, in, paper, form

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