In the SZV form, how to correct errors without penalties. When submitting the report to SZM, the reporting period was indicated incorrectly. Correct the reporting period to SZM.

Still, no one can be immune from mistakes. And the more employees work in a company, the greater the likelihood of making a mistake. It should be remembered that the consequences for the company from inaccuracies in the report depend on their severity.

Types of errors in SZV-M

Errors appear when it occurs, and according to the consequences they are divided into three types:

1. The report is accepted and does not require correction or resubmission.
2. The report is partially accepted and there is a need to provide errors made.
3. The report is rejected and submitted after correction.

This can be understood by the code assigned to the error.

With codes 10 and 20

These are minor errors that do not affect the submission of the report. Upon acceptance of SZV-M, the following is forgiven:

• Absence of an employee’s TIN, since an individual may not have one at all.
• Writing your full name in Latin font.
• Incorrect placement of punctuation marks (periods, brackets, hyphens, quotation marks and other symbols).
• Middle name not specified.

With codes 30 and 40

This one is more serious. Errors in this group require correction by submitting an additional report SCHZV-M. Here is a list of such inaccuracies:

• Code 40 is assigned if invalid characters are entered in the employee column, such as an extra space, period, or hyphen.
• The 30th code is entered when the line with the initials of the employees is not filled in.
• Discrepancy between the full name or SNILS included in the report with the PF data for these individuals.
• Incorrect numbering of employees (not ascending).

Error code 50

Their presence in the report requires an unambiguous correction:

• In the case of an electronic report, this is an incorrect file structure or an incorrect electronic signature format.
• Recording error or .
• Incorrect report form type (original or additional).
• There is an error in the registration number from the Pension Fund.
• Incorrect reporting period specified.

Errors in spelling the employee's first and last name

This refers to section 4, where all employees of the company who fall within a given reporting period must be listed. If the incorrect spelling of the first or last name in SZV-M was made, then you must:

• Cancel this entry by submitting SZV-M with an indication of the individuals recorded incorrectly.
• And submit a new report with the entry “additional” in the 3rd paragraph and the correct initials.

How to fix them

The cost of each error in the report is 500 rubles. Therefore, for companies with large staff, the amount can be impressive. You can correct inaccuracies yourself only if they were discovered and corrected with a new report before the deadline. But when it has passed, corrections can only be official. And here there are two options:

• In case of non-fatal errors (code 30, 400), the submitted SZV-M is accepted, but an additional report is submitted for inaccurate positions.
• If the errors are serious (code 50), the form is rejected and needs to be replaced.

For the technical implementation of this procedure, three types of SZV-M forms with different codes have been developed. This:

1. Initial (iskhd) – for the initial submission of the report.
2. Supplementary (additional) – to supplement the report in case of minor errors, or to resubmit it if the original report was rejected.
3. Canceling (cancel) – to cancel a report submitted with errors.

If you forgot to indicate one employee

Such errors may occur due to:

• 1st and that's why they missed him.
• The employee began working on the last day of the month.
• An employee has not worked for a long time, but has not been fired, for example,

How can I correct reports already submitted to the fund in the SZV-M form without a fine or claims from inspectors?

The policyholder has the right to supplement and clarify the information provided to him about the insured persons (Article 15 of the Federal Law of 01.04.1996 No. 27-FZ).

Failure to submit SZV-M or submission with incomplete or unreliable information entails a fine of 500 rubles for each employee.

And company officials face an administrative fine in the amount of 300 to 500 rubles (Article 15.33.22 of the Code of Administrative Offenses of the Russian Federation).

There are two forms for clarifying information using the SZV-M form:

a supplementary form submitted to supplement the information previously accepted by the Pension Fund on insured persons for a given reporting period;

a cancellation form submitted to cancel previously incorrectly filed information about insured persons for a specified reporting period.

First of all, corrective information is necessary if the employee’s TIN or SNILS is indicated incorrectly, or if newly hired employees are not taken into account or dismissed employees are included.

Submission of corrective information is provided for in clause 39 of the Instructions for Personalized Accounting, approved. by order of the Ministry of Labor of the Russian Federation dated December 21, 2016 No. 766n (hereinafter referred to as the Instructions).

There are plenty of reasons to correct a previously submitted report.

Error in specifying the reporting period

For example, a common cause of error when filling out information on the SZV-M form is incorrect indication of the reporting period. The fact is that the “reporting period” cell is entered manually in software products, so errors are possible.

Will there be penalties for sending a repeated report in the SZV-M form for the same period outside the legally established period?

EXAMPLE

On June 3, 2018, the company submitted a report in the SZV-M form for May 2018. But she incorrectly indicated the reporting period - June 2018.

This report was accepted on June 3, 2018 (according to the PF inspection protocol)

For June 2018, the company sent a report in the SZV-M form on 07/04/2018.

But the specified report was not accepted by the Pension Fund of Russia, due to the presence of a previously sent report.

Therefore, on July 6, 2018, the company re-sent a report in the SZV-M form for May 2018 and an adjustment for June 2018.

The Pension Fund Office considered that the company had violated the deadline for submitting the SZV-M report for May 2018.

However, the judges noted that the repeated submission of the corrected report in the SZV-M form for May cannot be regarded as the submission of information in violation of the deadline, since the individual information itself, although containing errors in indicating the reporting period, was submitted on time (despite the erroneous indication company of the reporting period).

At the same time, paragraph 3 of Article 17 of Law No. 27-FZ does not provide for liability for failure to comply with the deadline for providing corrected data on insured persons (Decision of the Tula Region AS of December 30, 2016 No. A68-9502/2016).

In another case, the accountant also mistakenly entered the period “07” instead of “06” when preparing the report for June. In August, an error was discovered when generating reports. Therefore, the original SZV-M form for June was filed in August.

In this case, the judges agreed that the employer violated the deadline for submitting reports for June; no evidence was provided of a malfunction in the computer program, and therefore holding the insured accountable is legal. However, in this situation, the court reduced the amount of penalties by 10 times (Resolution of the Moscow District Court of 03/31/2017 No. A41-59848/2016).

Error in information on insured persons

Starting from 10/01/2018 (i.e. when preparing SZV-M reports for September 2018), the policyholder must take into account the changes made to the Instructions by Order of the Ministry of Labor dated 06/14/2018 No. 385n.

The essence of the changes made to the Instructions is that the policyholder can painlessly correct information regarding those employees for whom a report was previously submitted.

What are the consequences of the changes made in practice?

Note!

If the fund finds an error in the submitted reporting and sends a notice to the policyholder, then within five days the policyholder can, without penalty, correct the information regarding those employees included in the notice. In this case, the policyholder must submit a “clarification” within 5 days from the date of receipt of the notification from the Pension Fund of the errors. But “forgotten” workers cannot be corrected without a fine.

Today, judicial practice is on the side of policyholders. And if the policyholder filed additional reports for the “forgotten” employees before the Pension Fund discovered errors, the fine is unlawful (Resolution of the Twentieth Arbitration Court of Appeal dated September 12, 2018 No. A23-1031/2018, AS of the Ural District dated August 9, 2018 No. A34- 12550/2017 and dated 08/01/2018 No. A34-12432/2017).

The above approach corresponds to the legal position of the Armed Forces of the Russian Federation, formulated in the definitions of 09/05/2018 No. 303-KG18-5700, of 09/05/2018 No. 303-KG18-5702, of 07/02/2018 No. 303-KG18-99.

As the judges noted, the insurer’s independent identification of an error, which was subsequently corrected, before it was discovered by the Pension Fund of Russia, by submitting corrected information, indicates the possibility in this case of not applying appropriate financial sanctions to the policyholder.

Let us note that when making their decision, the courts were guided by the “old” edition of the Instructions.

Thus, it is possible to avoid a fine if the policyholder submitted information about “extra” employees, and then submitted a clarification with the form “cancelled”.

The unified form of monthly pension reporting in the SZV-M form is familiar to all accountants, without exception. This report has been submitted to the Pension Fund of the Russian Federation for more than two years. However, as of October 1, 2018, officials approved a number of innovations in the procedure for preparing and submitting pension reporting.

The key change is that the procedure for submitting reporting information to the Pension Fund has been adjusted. Now the report is considered submitted if an official notification is received from the Pension Fund of Russia about its acceptance. That is, if the organization submitted the report on time (by the 15th day of the month following the reporting month), but the notification was not received, then the SZV-M is considered not submitted. In this case, the institution faces a fine of 500 rubles for each insured person in an unaccepted reporting form.

Another important innovation: the Russian Ministry of Labor resolved disputes that lasted several years. In Letter No. 17-4/10/B-1846 dated March 16, 2018, officials approved that information on the sole founder of the company must be submitted to the Pension Fund. That is, if the organization does not have employees, and there is only one general director, who is the sole founder, then information must be submitted to him.

Let us recall that the current procedure, approved by Order of the Ministry of Labor dated December 21, 2016 No. 766n, was adjusted by Order of the Ministry of Labor of Russia dated June 14, 2018 No. 385n. The changes come into force on 10/01/2018.

How to fix errors now

Errors and inaccuracies can only be corrected in the accepted report. That is, the field for receiving a notification from the Pension Fund. Moreover, in some situations it will not be possible to avoid a fine.

For example, when preparing reports, the institution did not indicate in the SZV-M information about the newly hired employee. In this case, you will have to submit a supplementary form. For such a violation, representatives of the Pension Fund will issue penalties. It is almost impossible to challenge this punishment.

But there are errors in the full name. or the employee’s SNILS number will not be subject to fines. Let's say an accountant made a typo in the name of a hired specialist. This inaccuracy should be corrected in the usual manner: first by submitting a cancellation form to the Pension Fund, and then a supplementary form. But only for the employee whose personal information was inaccurate.

PFR error codes

Error code	What is the problem
	The TIN control digits of an individual must be a number calculated using the algorithm for generating the TIN control number.
	The TIN element of the insured person must be completed.
	The SNILS contained in the insurance certificate is indicated.
	The full name contained in the insurance certificate is indicated.
	The status of the ILS in the “Insured Persons” register as of the date of the document being checked should not be equal to the value of “UPRZ”.
	At least one of the Last Name or First Name elements must be specified.
	The file being checked must be a correctly filled XML document.
	The file being checked must comply with the XSD schema.
	The electronic signature must be correct.
	Element "Registration number". The number under which the policyholder is registered as a payer of insurance premiums is indicated, indicating the codes of the region and district according to the classification adopted by the Pension Fund of the Russian Federation.
	The taxpayer identification number must be indicated in accordance with the Pension Fund data.
	When providing information about insured persons with the “initial” form type, there should not be previously provided information with the “initial” type for the reporting period for which the information is provided.
	The period for providing SZV-M must be no earlier than April 2016.
	For all types of SZV-M forms, the reporting period for which the form is submitted must be less than or equal to the month in which the audit is carried out.

What happens if you send corrections before notifying the Pension Fund

So, there are two ways to correct an error in reporting:

• on its own initiative, that is, when the institution independently identified an inaccuracy and sent corrective information to the Pension Fund;
• or the error was identified by the Pension Fund, then the inaccuracy must be corrected within 5 business days from the date of receipt of the notification from the Pension Fund.

The “5 working days” rule now applies only to those errors pointed out by regulatory authorities. It will not be possible to correct other defects. There will be penalties for “newly discovered” errors.

How to act before notifying the Pension Fund of the Russian Federation about an error in SZV-M? Without a fine, you can correct independently identified inaccuracies only if two conditions are met: the report with the error was submitted in a timely manner and accepted by the Pension Fund, and the organization independently sent corrective information to the Pension Fund of the Russian Federation before notification.

If you forgot an employee, you can avoid a fine only if you submit an additional report form before the 15th. If you do this later, you cannot avoid a fine.

Advice: generate and submit reports in the SZV-M form before the due date (15th day of the month following the reporting month). This way, the organization will have more time to correct inaccuracies and errors without applying penalties.

Sample supplementary form SZV-M

An approximate example of how to submit additional information to the Pension Fund:

What has changed in SZV-STAZH

The changes are similar. Now SZV-STAZH must also be accepted by Pension Fund employees. Until the appropriate notification of acceptance of reporting is received, the information is considered not submitted.

No changes to the report form or the procedure for completing it were approved. The report will have to be submitted electronically if the organization employs 25 or more people. Be sure to wait for the official protocol on acceptance of the report, otherwise the organization will be fined.

They forgot to include an employee in SZV-M. If the company did not include all employees in the report, then the Pension Fund considers that information on forgotten people was not submitted. To correct the report, send the supplementary SZV-M form only to those employees who were not indicated in the initial report.

If you passed the SZV-M later than the due date

If you submit this form late, the fund will issue a fine of 500 rubles. for every forgotten person (Part 3 of Article 17 of the Federal Law of 01.04.1996 No. 27-FZ). According to the fund, such a fine is justified, because previously they did not provide information on these people.

In court, it was possible to cancel the fines when the company independently corrected the information in SZV-M even before notifying the Pension Fund of Russia (Supreme Court rulings dated May 15, 2018 No. 306-KG18-4768, dated July 2, 2018 No. 303-KG18-99, etc.). How the editors of the magazine “Glavbukh” helped the reader cancel the fine for SZV-M, read in the article “Glavbukh challenged illegal fines for SZV-M.”

Now the Ministry of Labor has added a clarification to its instructions that without a fine you can only correct information that the Pension Fund of Russia has already accepted (order No. 385n). The rule will come into effect on October 1, 2018.

Officials from the Pension Fund of Russia told the editors of the Chief Accountant which errors in SZV-M they encounter more often than others.

The first is that companies confuse the period code, the second is that they do not include all employees. See how to prevent such mistakes.

There was a mistake in the information provided by the employees. If the TIN of one of the employees was incorrectly indicated, the fund will send a protocol with error code “20” (Resolution of the Pension Fund Board of December 7, 2016 No. 1077p). If you make a mistake in the full name or SNILS of the insured person, you will receive a protocol with the error “30”.

Protocols with error codes “20” or “30” mean that the fund has partially accepted SZV-M. The part concerning persons with erroneous information was not accepted. According to them, the company will receive a notification from the fund with a requirement to correct the errors.

The organization must correct the information within five working days after receiving the notification (clause 39 of the Instructions, approved by Order of the Ministry of Labor dated December 21, 2016 No. 766n). Then there will be no fine. To correct errors, submit a supplemental form for the employee. In it, indicate the information about the employee correctly.

• Check SZV-M the same way Pension Fund employees do.
• Enter the correct codes.
• Include the founding director in SZV-M and SZV-STAZH.
• Rent out SZV-M for contractors.
• Don't panic if your company receives a letter about a fine that shouldn't exist.

If you submitted the report in the last days of the deadline, and when it ended, you found an error, for example in the TIN, wait for a response from the fund. The Pension Fund of Russia will also detect it and send a protocol. You will then have five business days to correct the error without penalty.

If you submit a supplementary form after the deadline, but before you receive the notification, then, according to the new rules, the fund has the right to fine you. From October, it will be possible to correct errors without a fine only in information that the Pension Fund has already accepted. According to the new instructions, it will be safer not to correct them immediately yourself, but to wait for notification from the fund. Only then submit the supplementary form within five days. Then there will be no fine.

They made a serious mistake in the SZV-M report.

A protocol with error code “50” means that the report was not accepted. This could happen, for example, if the company’s TIN was entered incorrectly.

In this situation, the organization must resubmit the SZV-M with the “original” form type. If you do not have time to correct the report by the 15th day following the reporting month, you will be fined 500 rubles. for each employee in the report. In this part the rules remain the same.

How to correct errors in the submitted SZV-M form, and within what timeframe must clarifications be submitted? What is the procedure for providing information about a person whose information was not included on the original form?

From the second quarter of 2016, all employers, without exception, must report monthly to the Pension Fund by submitting information about each person working for them, including those with whom civil contracts have been concluded, providing for the calculation of insurance contributions ( clause 2.2 art. eleven Federal Law of April 1, 1996 No. 27-FZ (hereinafter referred to as Law No. 27-FZ)).

What is reflected in SZV-M

To submit information, the SZV-M form has been developed (approved by the resolution of the Pension Fund Board dated 02/01/2016 No. 83p (hereinafter referred to as Resolution No. 83p)). In this form indicate:

• insurance number of an individual personal account;
• last name, first name and patronymic;
• taxpayer identification number (if the policyholder has data on the taxpayer identification number of the insured person).

Information on the SZV-M form should be submitted monthly, no later than the 15th day of the month following the reporting period - month ( clause 2.2 art. eleven Law No. 27-FZ).

For failure to submit within the prescribed period or submission of incomplete and (or) false information, the policyholder will be subject to financial sanctions in the amount of 500 rubles in relation to each insured person ( Part 4 Art. 17 Law No. 27-FZ; information from the Pension Fund of Russia dated March 24, 2016).

The collection of the fine is carried out by the Pension Fund of Russia at the expense of funds in the policyholder’s bank accounts ( Art. 19 Federal Law No. 212-FZ dated July 24, 2009 (hereinafter referred to as Law No. 212-FZ)), and if they are insufficient or absent, the recovery may be directed to the property of the insured ( Art. 20 Law No. 212-FZ; Part 4 Art. 17 Law No. 27-FZ; information from the Pension Fund of Russia dated 02/08/2016).

Information is provided about each insured person who worked for the policyholder during the reporting period, that is, in the SZV-M form they indicate data about employees with whom employment contracts, civil contracts, the subject of which are the performance of work, were concluded, continue to be valid or terminated during the reporting period, provision of services, author's order agreements, agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art.

Sample of filling SVZ-M.

It’s unclear about the timing and order of corrections

Please note that Resolution No. 83p does not establish a specific procedure for filling out and submitting the SZV-M form, or correcting errors in it.

In this case, for the “Form type (code)” field, you can specify one of the values:

• "iskhd"- the original form submitted for the first time by the policyholder about the insured persons for a given reporting period;
• "extra"— a supplementary form submitted to supplement the information previously accepted by the Pension Fund about insured persons for a given reporting period;
• "cancel"— a cancellation form submitted to cancel previously incorrectly submitted information about insured persons for a specified reporting period.

We can conclude that:

1) to correct errors made when submitting the original form, it is necessary to submit the SZV-M form indicating the code “cancel” and at the same time submit a form with the correct information indicating the code “additional”;

2) to provide information about insured persons whose information was not previously submitted erroneously (for example, information about an insured person performing work on the basis of the GPD, the start date of which falls within the reporting period, is not reflected, but payment was made in the next period) , you must send the SZV-M form with the code “additional”;

3) to provide information about insured persons whose information was previously incorrectly submitted (for example, the SZV-M form indicated persons to whom payments were made in the reporting period, but whose employment contracts were terminated in the previous period), it is necessary submit form SZV-M with code “cancelled”.

Thus, on the website of the MFC of the Rostov region in the “Rules for the submission and verification of “Information about insured persons” f. SZV-M" it is indicated that "additional" is a supplementary form, submitted in order to supplement previously submitted reports on insured persons for a given reporting period. The “additional” type form may contain both corrected information that was not initially accepted (contained in the inspection protocol) and newly added information.

Please note that the official website of the Pension Fund provides information on the procedure for submitting the SZV-M form. In particular, it is indicated that the approach to the acceptance of reports by the Pension Fund of Russia divisions has been changed. Reporting will not be accepted if critical errors are detected: violation of the integrity of the digital signature, erroneously specified registration number and tax identification number. In such cases, the reporting is considered not accepted and a negative protocol is sent to the policyholder. After correcting the errors, the policyholder is again obliged to submit the SZV-M “Initial” form to the Pension Fund.

If errors related to full name and SNILS are detected in the accepted reporting, the reporting is considered accepted, and a positive protocol is sent to the policyholder. An error protocol is sent along with the positive protocol. The policyholder is obliged to provide information on identified errors (only for insured persons for whom errors were made) in the “Additional” form within the time limits established by law.

Officials do not indicate exactly what deadlines for submitting corrected information are being discussed.

At the same time, the policyholder has the right to supplement and clarify the information provided to him about the insured persons ( Art. 15 Law No. 27-FZ).

Thus, it is determined that if errors are detected in the forms of personalized accounting documents, the policyholder, within two weeks from the date of discovery of the errors, submits the corrected forms of documents to the Pension Fund of the Russian Federation and issues the insured person a copy of the updated individual information (clause 34 of the Instructions, approved. by order Ministry of Health and Social Development of Russia dated December 14, 2009 No. 987n (hereinafter referred to as the Instructions)). As we see, here we are talking about the detection of errors by the policyholder (organization) itself. If a discrepancy is detected between the submitted individual information and the results of the audit, the territorial body of the Fund sends a notification to the policyholder to eliminate the existing discrepancies (clause 41 of the Instructions). The latter shall provide updated data within two weeks after receiving this notification.

What will happen if SZV-M is not corrected

If the policyholder has not eliminated the existing discrepancies within the prescribed period, the Pension Fund of the Russian Federation makes a decision to adjust individual information and clarify the personal accounts of the insured persons and, no later than seven days from the date of such a decision, notifies the policyholder and the insured persons about this.

It should be noted that if a company independently identified an error and provided reliable information, and also if it corrected the errors discovered by the Fund within two weeks, then the Pension Fund of the Russian Federation does not have the right to apply sanctions to it ( letter PFR dated December 14, 2004 No. KA-09-25/13379; definition Supreme Arbitration Court of the Russian Federation dated February 25, 2013 No. VAS-1338/13 in case No. A63-12351/2011).

Please note that new sanctions have been added ( Part 4 Art. 17 Law No. 27-FZ) in 2016, and therefore judicial practice on their application has not yet developed. However, we believe that the conclusions about the non-application of penalties ( Part 3 Art. 17 Law No. 27-FZ) upon independent identification of errors in information submitted in the SZV-M form, or correction of errors discovered by the territorial body of the Pension Fund of the Russian Federation within two weeks from the date of notification, may be extended to the newly introduced sanctions ( Part 4 Art. 17 Law No. 27-FZ).

At the same time, we note that there are no official explanations confirming this conclusion yet.

At the same time, officials, when considering the issue of calculating deadlines when employers provide personalized accounting information in relation to persons working for them, proceeded from the fact that in cases where relations are not directly regulated by law, legislation applies to such relations, if this does not contradict their essence. regulating similar relations (analogy of law) ( letter PFR dated 04/07/2016 No. 09-19/4844).