What to submit to the Pension Fund when dismissing employees. Szv-m upon dismissal of an employee

Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p approved new forms of individual (personalized) accounting, as well as the format for their submission to in electronic format. What are these forms? What information do they contain? In what cases and how are they filled out and presented? First things first.

Personalized reporting since 2017

Submission of individual (personalized) accounting reports to the Pension Fund of the Russian Federation is the responsibility of policyholders in the compulsory pension insurance system (Articles 11, 15 Federal Law dated 04/01/1996 No. 27-FZ). This duty applies to all employers (payers of insurance premiums) making payments and other remuneration to individuals (including persons who have entered into civil law contracts, the remuneration for which, in accordance with the legislation of the Russian Federation on taxes and fees, is accrued insurance premiums).

Since 2017, institutions are required to submit Pension Fund bodies at the place of their registration, two types of individual (personalized) reporting: information about the insured persons and information about their insurance experience. They are drawn up on the basis of the policyholder’s documents, including:

• information on wages and other income, payments and other remuneration in favor of the insured person, accrued, additionally accrued and withheld insurance premiums - based on accounting data;
• data on the period of work of the insured person - based on documents personnel records(orders, instructions from the employer on hiring, dismissal, etc.).

Information about the insured persons is submitted to the fund in the form SZV-M, which is approved by Resolution of the Board of the Pension Fund of 01.02.2016 No. 83p. Policyholders became acquainted with it back in 2016, so we will not consider the procedure for filling it out. We only note that it must be submitted monthly no later than the 15th day of the month following the reporting month (Clause 2.2, Article 11 of Federal Law No. 27-FZ).

Another form of reporting was recently introduced by Resolution No. 3p, it is called “Information on the insurance experience of insured persons (SZV-STAZH).” The frequency of its submission is annually no later than March 1 of the year following the reporting year (Clause 2, Article 11 of Federal Law No. 27-FZ).

This resolution also approved:

• “Information on the policyholder transferred to the Pension Fund of the Russian Federation for maintaining individual (personalized) records (EDV-1)”;
• “Data on the adjustment of information recorded on the individual personal account of the insured person (SZV-KORR)”;
• “Information on earnings (remuneration), income, amount of payments and other remuneration, accrued and paid insurance premiums, periods of labor and other activities counted in the insurance period of the insured person (SZV-ISH).”

Let's look at the procedure for filling out these forms in more detail.

SZV-STAZH

The approval of the annual personalized report of SZV-STAZH is due to the abolition of the form of calculation for insurance premiums - RSV-1 PFR - from 2017. Note that previously information about the length of service of employees was reflected in section. 6 of the specified form and they had to be submitted every quarter.

In connection with the transfer from 01.01.2017 to the tax authorities of the powers to administer insurance contributions for compulsory pension and health insurance(with the exception of insurance premiums for compulsory medical insurance of the non-working population), a new form of calculation for insurance premiums has been approved.

The SZV-STAZH form consists of five sections and is formed as follows.

In the “Information Type” position, an “X” indicates the type of form being presented:

• complementary - when supplementing previously accepted Pension Fund information behind reporting period;
• assignment of a pension - when submitting information to establish a pension for the insured person.

The previously used SPV-2 form, required to provide information about the insurance experience of the insured person in order to establish labor pension, has lost force (clause 4 of the Resolution of the Board of the Pension Fund of January 11, 2017 No. 2p). Now, for this purpose, the SZV-STAZH form with the information type “Pension assignment” is used. It must be served within three calendar days from the date the employee contacts the policyholder.

When filling out the form indicators, you must consider the following features:

Form indicators	Filling procedure
Section 1 “Information about the policyholder”
Registration number in the Pension Fund of Russia	Indicated registration number the policyholder, assigned to him upon registration as a policyholder under compulsory pension insurance
TIN and checkpoint	Filled out in accordance with the certificate of registration in tax authority at the location on the territory of the Russian Federation. When the payer fills out the TIN, which consists of 10 characters, in the area of ​​12 cells reserved for recording the TIN indicator, a dash should be placed in the last two cells
Section 2 “Reporting period”
Calendar year	Indicate the year (in YYYY format) for which information is provided
Section 3 “Information about periods of work of insured persons”
Last name, first name, patronymic and SNILS (gr. 2 - 5)	The full name of the insured person for whom the data is being submitted and his insurance number of the individual personal account are indicated (11 characters according to the template XXX‑XXX-XXX‑XX or XXX‑XXX-XXX XX, where X is a number)
Operating period (gr. 6, 7)	The beginning and end of the period of work of the insured person within the reporting period specified in section is reflected. 2 forms. Values ​​are displayed in the format DD.MM.YYYY. If the employee works for: Full-time to part-time working week, the period of work is calculated based on the time actually worked; Part-time work, the period of work is calculated based on the share of the rate in a given period. For forms with the “Pension Assignment” type, the period of work is filled out until the date of expected retirement. If it is necessary to reflect several periods of work for a specific insured person, each period is indicated on a separate line. In this case, the columns “Last name”, “First name”, “Patronymic”, “SNILS” are filled in once
Territorial working conditions (group 8)*	The code is indicated territorial conditions labor for an insured person who works in an area that gives the right to benefits when assigning a pension (districts Far North and equivalent areas, exclusion zones)
Special working conditions (group 9)*	The code of the special working conditions in which the insured person is employed is indicated, from whose payments insurance contributions to the Pension Fund of the Russian Federation are calculated at additional rates
Calculation of insurance period (gr. 10, 11)*	Column 10 indicates the code of the basis for calculating the insurance period for an employee entitled to early retirement. Column 11 reflects the code additional information to calculate the employee's insurance period. For example, the code “VRNETRUD” reflects paid periods of temporary disability of the insured person. If there is activity under a civil contract, column 11 reflects the following codes:
	- “AGREEMENT” - if payment under the agreement was made during the reporting period; - “NEOPLDOG” or “NEOPLAVT” - if there is no payment under the contract
Conditions early appointment insurance pension (group 12, 13)*	The code for the conditions for the early assignment of an insurance pension for an insured person from whose payments contributions to the Pension Fund of the Russian Federation are calculated at additional rates
Information about the dismissal of the insured person	The symbol “X” is indicated in relation to insured persons whose date of dismissal falls on December 31 calendar year, for which the report is submitted
Section 4 “Information on accrued (paid) insurance premiums for mandatory pension insurance»**
Insurance contributions for compulsory pension insurance for the period specified in the column “Period of work” have been accrued (paid)	A mark (“yes” or “no”) is placed on the fact: Charges of insurance premiums for payments and other remuneration in favor of insured persons for employment contracts and civil law contracts (except for contracts author's order, alienation agreements exclusive right for works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art); Payment of insurance premiums for payments and other remuneration in favor of the insured persons under copyright contracts, contracts for the alienation of the exclusive right to works of science, literature, art, publishing licensing agreements, licensing agreements granting the right to use works of science, literature, art
Insurance premiums for additional tariff for the period specified in the column “Operation period”, accrued	A mark (“yes” or “no”) is placed on the fact of accrual of insurance premiums at an additional rate in relation to insured persons engaged in work equated to heavy and harmful, eligible for early retirement
Section 5 “Information on paid pension contributions in accordance with pension agreements early non-state pension provision"**
Pension contributions for the period from _____ to _____ have been paid	To be completed if there is an agreement with a non-state pension fund on early pension provision the insured person. Marked “yes” or “no”

*
Indicators gr. 8 - 13 are filled out in accordance with the Classifier of parameters used when filling out information for maintaining individual (personalized) accounting, given in the appendix to Procedure No. 3p (hereinafter referred to as the Classifier).

**
Sections 4 and 5 are filled out only for SZV-STAZH forms with the information type “Pension assignment”.

SZV-KORR

The SZV-KORR form is filled out in order to adjust the data recorded on individual personal accounts (IPA) of insured persons based on previously submitted reports.

This form is completed as follows.

The SZV-KORR columns “Reporting period in which information is presented” and “Reporting period for which information is corrected” are filled in in accordance with the encoding specified in the Classifier. For reporting periods starting from 2017, the code “0” is used.

In the “Information Type” column, one of the information form type codes is entered - corrective (KORR), canceling (OTMN) and special (OSOB).

In each of mentioned cases the information is generated as follows:

Form type information	Filling procedure
CORR	According to this form, only the data specified in section. 3-6 forms: Data on earnings (remuneration), income, amount of payments and other remuneration of the insured person (Section 4) replaces the data recorded on the ILS; Data on accrued and paid insurance premiums (Section 4) supplement the data recorded on the ILS; Data Sec. 5‑8 replace the data recorded on the HUD
OTMN	Based on this form, the data recorded on the ILS based on reporting for the reporting period that is being adjusted will be cancelled. In this case, only sections are filled out. 1, 2 forms
SPECIAL	This form is filled out for an insured person whose information was not included in previously submitted reports.

We present below the features of filling out the indicators of the SZV-KORR form.

Form indicators	Filling procedure
The indicators of these sections are filled in by analogy with the indicators reflected in section. 1, 3 forms SZV-STAZH (clauses 2.1, 2.3 of Order No. 3p). Please note: subsection. “In the reporting period”, “In the adjusted period” section. 1 are required. Reporting periods are entered in accordance with the Classifier
Section 3 “Information about data correction”*
Insured person category code (column 1)	Indicated in accordance with the Classifier
Type of agreement (column 2)	Depending on the type of contract concluded with the insured person, the value “labor” or “civil law” is indicated.
Contract number, date of conclusion of the contract (columns 3, 4)	Filled in when adjusting data for periods up to and including 2001
Additional fare code (group 5)	Filled out in accordance with the Classifier only for persons whose earnings are subject to insurance premiums at an additional rate (for example, for flight crew members aircraft civil aviation)
Section 4 “Information on adjusting data on earnings (remuneration), income, amount of payments and other remunerations, accrued and paid insurance premiums, insurance experience of the insured person”**
Information on adjusting data on earnings (remuneration), income, amount of payments and other remuneration accrued in favor of the insured person (gr. 1 - 6)
Code of the month for which the amount is adjusted (column 1)	The month code is indicated (in accordance with the Classifier), the data for which is adjusted
Amount of payments, total, rub., kopecks. (gr. 2), including: To which insurance premiums are calculated, included in the base for calculating insurance premiums, not exceeding the limit (column 3 “Total”, column 4 “Including under civil contracts”); Included in the base for calculating insurance premiums, exceeding the limit (column 5 “Total”, column 6 “Including under civil contracts”)	To adjust the reporting periods for 1996 - 2001, column 2 indicates the amount total accruals taken into account when assigning a pension. Amount minus charges sick leaves(certificates of incapacity for work) and scholarships are indicated in column 3. When adjusting data for the reporting periods 2002 - 2009, column 2 is not filled in. In order to adjust data for reporting periods from 2010, column 2 indicates the amount of payments and other remunerations accrued in favor of individual under labor and civil law contracts, including: Included in the base for calculating insurance premiums, not exceeding the limit (column 3); Included in the base for calculating insurance premiums included in the base exceeding the limit (column 5)
Information on additionally accrued insurance premiums (columns 7 - 11)
Paid by the policyholder, paid from the earnings of the AP (columns 7, 8)	When adjusting information for periods up to and including December 31, 2000, fill in: Column 7, which indicates the amount of additional accrued insurance premiums paid by the employer at the rate established for him; Column 8 - indicates the amount of additional accrued insurance premiums paid at the rate established for working citizens, including employees under civil law contracts, the subject of which is the performance of work and provision of services, as well as copyright agreements. When adjusting information for the reporting periods of 2001, only column 7 is filled in, column 8 is not filled in
On insurance pension, on funded pension(gr. 9, 10)	Columns 9 and 10 indicate data on adjustments to information for the reporting periods from 2002 to 2013. Data on additionally accrued insurance premiums for the additional tariff are indicated in column 9. In this case, the form should contain only this data
According to the tariff of insurance premiums for the amount of payments and other remunerations included in the base, not exceeding the maximum (column 11)	Provides data on additional accrued insurance premiums for reporting periods since 2014
Information on paid insurance premiums (columns 12, 13)
Filled out only by payers of insurance premiums who do not make payments in favor of individuals (when adjusting information for the reporting periods 2010-2013)
Section 5 “Information on adjusting data on the amount of payments and other remuneration in favor of an individual employed in the relevant types of work for which insurance premiums are calculated at an additional rate”
Filled out in relation to insured persons from whose payments insurance contributions to the Pension Fund of the Russian Federation are calculated at additional rates
Section 6 “Information on adjusting the periods of work of the insured person”*

* Data in these sections is subject to adjustments.

** To be completed only if it is necessary to correct the relevant data.

SZV-ISH

The SZV-ISH form is filled out by the policyholder for reporting periods up to and including 2016 if the established reporting deadlines are violated. The following information is indicated in the relevant sections of the form:

Form indicators	Filling procedure
Sections 1 “Information about the policyholder” and 2 “Information about the insured person”
The indicators of these sections are filled in by analogy with the indicators reflected in section. 1, 3 forms SZV-STAZH (clauses 2.1, 2.3 of Order No. 3p). Details section. 2 “Agreement number”, “Date of conclusion of the agreement”, “Type of agreement”, “Additional tariff code” are entered in the same order as in SZV-KORR form
Section 3 “Reporting period”
Reporting period (code)	Marked in accordance with the Classifier
Section 4 “Information on the amount of payments and other remunerations accrued in favor of the insured person"*
Insured person category code (column 2)	Filled out in accordance with the Classifier. If the category codes of the insured person changed during the reporting period, the “Total” line is not filled in. In other cases, filling it out is mandatory. If insurance premiums were calculated on the amount of payments of the insured person according to more than one tariff, then for this person a number of forms is submitted equal to the number of category codes of the insured person
The amount of earnings (remuneration), income, payments and other remuneration accrued in favor of the insured person (column 3), including for which insurance contributions for compulsory pension insurance are accrued (column 4 - 7): Included in the base for calculating insurance premiums, not exceeding the limit (column 4 “Total”, column 5 “Including under civil contracts”); Included in the base for calculating insurance premiums that exceeds the limit (column 6 “Total”, group 7 “Including under civil contracts”)	For reporting periods for 1996 - 2001, column 3 indicates the amount of total accruals taken into account when assigning a pension. The amount minus accruals for sick leave (sick leave) and scholarships is indicated in column 4. For reporting periods from 2010, column 3 indicates the amount of payments and other remuneration accrued by payers of insurance premiums in favor of an individual under employment and civil law contracts, including: Included in the base for calculating insurance premiums, not exceeding the limit (column 4); Included in the base for calculating insurance premiums included in the base exceeding the limit (column 6). At the same time, for the reporting periods of 2010 - the amounts for the last six months of the reporting period are indicated, and for reporting periods from 2011 - for the last three months of the reporting period
Section 5 “Information on accrued insurance premiums for the reporting period”
Paid by the policyholder (column 1)	The amount of accrued insurance premiums paid by the employer at the rate established for him is indicated.
Paid from the earnings of the insured person (column 2)	The amount of accrued insurance premiums paid at the rate established for working citizens, including employees under civil contracts, the subject of which is the performance of work and the provision of services, as well as copyright agreements, is indicated.
According to the tariff, according to the additional tariff (group 3, 4)	Data on accrued insurance premiums and additional tariff contributions are reflected: For the reporting period of 2001 - in columns 3 and 4; For the reporting periods from 2002 to 2013 - in columns 5 and 6; For reporting periods since 2014 - in column 7. At the same time, for the reporting periods of 2010 the amounts for the last six months of the reporting period are indicated, and for reporting periods from 2011 - for the last three months of the reporting period
For an insurance pension, for a funded pension (columns 5, 6)
According to the tariff of insurance premiums for the amount of payments and other remunerations included in the base, not exceeding the maximum (column 7)
Section 6 “Information about paid insurance premiums”
This section is intended only for information for the reporting periods 2010 - 2013. It contains data (in rubles and kopecks) on the amounts of insurance premiums paid in the last three months of the reporting period (for the reporting periods of 2010 - in the last six months of the reporting period). In this case, the amounts of advance payments are taken into account, and the amounts of overpaid (collected) insurance premiums are not taken into account.
Section 7 “Information on the amount of payments and other remuneration in favor of an individual employed in the relevant types of work from which insurance premiums are calculated at an additional rate for individual categories insurance premium payers"
Filled out in relation to insured persons from whose payments insurance contributions to the Pension Fund of the Russian Federation are calculated at additional rates. Code special assessment working conditions (column 2) is indicated in accordance with the classifier
Section 8 “Periods of work of the insured person”
Filled out by analogy with section. 3 forms SZV-STAZH (clause 2. 3 of Order No. 3p)

Filled out for the months included in the reporting period for which the information is provided.

EDV-1

Form EDV-1 is an accompanying form for the reports SZV-STAZH, SZV-ISKH and SZV-KORR, containing information in general for the policyholder. In paragraph 1.7 of Procedure No. 3p it is noted that these reports are compiled into packages of documents. One package contains one file and is submitted at the same time as the EDV-1 form. For example, if the SZV-STAZH report is submitted, then the EDV-1 form is also submitted along with it.

A package can include documents of only one name and one type of information, and for a package forms SZV-ISH- also for one reporting period.

Form EDV-1 may contain the following type of information:

• initial - when submitting information for the first time during the reporting period;
• corrective - when adjusting the data in section. 5 forms EDV-1 with the “Initial” type;
• canceling - if it is necessary to cancel the data in section. 5 forms EDV-1 with the “Initial” type.

To indicate the type of information, an “X” is placed in the corresponding box.

So, Resolution No. 3p introduced following forms personalized accounting:

• SZV-STAZH - is submitted annually no later than March 1 of the year following the reporting year;
• SZV-KORR - is presented if it is necessary to adjust the data recorded on the ILS of the insured persons, based on previously submitted reports;
• SZV-ISH - submitted in case of violation of the established reporting deadlines for periods before 2016;
• EDV-1 - presented simultaneously with specified forms, is an accompanying document.

Please note that information on 25 or more insured persons should be submitted to the Pension Fund only in the form electronic document, signed by a strengthened qualified electronic signature(clause 2 of article 8 of Federal Law No. 27-FZ). For non-compliance this requirement the policyholder faces a fine of 1 thousand rubles. (Article 17 of Federal Law No. 27-FZ).

In addition, in case of failure to submit fixed time or submissions of incomplete and (or) false information Financial sanctions in the amount of 500 rubles are applied to the policyholder. for each insured person. Officials institutions for late submission information, as well as its failure to provide, submission in incomplete or distorted form, or refusal to provide it, is subject to a fine of 300 to 500 rubles. (Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation).

We suggest that you study more carefully the procedure for submitting the SZV-STAZH form. Despite the fact that it is annual and is planned to be used starting with reporting for 2017, the procedure for filling it out defines a number of situations when the policyholder needs to submit it ahead of schedule (that is, already in the current year). When this needs to be done, we will tell you in the article.

Introductory information

In accordance with clause 1.5 of the Procedure, the SZV-STAZH form must be filled out and submitted by the policyholder for all insured persons who have entered into a contract with him:

• employment contracts;
• civil contracts(the subject of which is the performance of work, provision of services);
• copyright agreements.

To correctly fill out the SZV-STAZH report, the policyholder will need the following information about each insured person:

• on wages and other income, payments and other remuneration in favor of the insured person;
• about accrued, additionally accrued and withheld insurance premiums;
• about the period of work of the insured person, including corrective information.

In short, the SZV-STAZH form is a personalized report that should partially replace the now abolished RSV-1 form.

Resolution of the Board of the Pension Fund of the Russian Federation No. 3p provides for three types of SZV-STAZH form: “Initial”, “Supplementary” and “Pension Assignment”.

The procedure for submitting SZV-STAZH forms to the Pension Fund of Russia

The order of presentation of the designated form is as follows. At the end of the year, the policyholder is required to submit a SZV-STAZH with the “Initial” type. For the first time, policyholders will have to submit this SZV-STAZH in territorial office Pension Fund for 2017 until March 1, 2018, which follows from paragraph 2 of Art. 11 of the Federal Law of 04/01/1996 No. 27-FZ (hereinafter referred to as Law No. 27-FZ).

SZV-STAZH forms with the “Additional” type are submitted to insured persons whose data, reflected in the form with the “Initial” type, is not taken into account on individual personal accounts due to an error contained in them (clause 2.1.5 of the Procedure).

As for SZV-STAZH with the “Pension Assignment” type, it is presented to insured persons who, in order to establish a pension, need to take into account the period of work of the calendar year, the deadline for submitting reports for which has not yet arrived. That is, a form with this type will be given to a number of insurers whose employees in 2017 will achieve retirement age, will have to be presented this year. Let us explain how to do this correctly.

We submit SZV-STAGE for an employee applying for a pension

First, we note that the SZV-STAZH form with the “Pension Assignment” type cannot be submitted for a period for which the data has already been recorded on an individual personal account on the basis of the SZV-STAZH form with the “Initial” or “Additional” type (clause 6.6. 13 of the Order).

According to paragraph 2 of Art. 11 of Law No. 27-FZ, the policyholder must submit information about the insured person applying for a pension to the Pension Fund of the Russian Federation using the SZV-STAZH form with the “Pension Assignment” type for the current year within three calendar days from the date the insured person applies to the policyholder.

The SZV-STAZH form itself must be filled out like this.

Section 2 “Reporting period” indicates the current year (this indicator is equal to or greater than 2017) (clause 2.2, 6.6.1 of the Procedure).

In Section 3 “Information about the periods of work of the insured person” Full name and SNILS of the employee are indicated once - in the first line (clause 2.3.3 of the Procedure).

IN separate lines periods when the person worked, was on vacation or sick leave, or was absent from the workplace for other reasons are indicated. At the same time, in column 11 for unworked periods, codes from the Classifier of parameters used when filling out information for maintaining individual (personalized) records are indicated (for example, VRNETRUD - for sick leave, DLOTPUSK - for paid leave, ADMINISTR - for leave without pay). For the period of work under civil law contracts, the codes CONTRACT, NEOPLDOG or NEOPLAVT are indicated (if payment is made under civil law or copyright agreement absent) (clause 2.3.5 of the Procedure).

In the line with the last period in column 7, the date of the employee’s expected retirement is indicated - this is either the date of his birth (if the employee applies for a pension before reaching retirement age), or the date when he plans to submit documents to the Pension Fund of the Russian Federation (clause 2.3.4 of the Procedure , Article 22 of the Federal Law of December 28, 2013 No. 400-FZ).

In this case, all dates indicated in the column “Operation period” must be within the reporting period (clause 2.3.2 of the Procedure).

Columns 8 - 10, 12 and 13 need to be filled out only if the employee worked in conditions entitling him to early retirement (codes corresponding to such working conditions are taken from the Classifier) ​​(clauses 2.3.6 - 2.3.10 of the Procedure) . Moreover, this information is indicated if special conditions labor are documented and insurance premiums have been paid at the additional rate or pension contributions in accordance with pension agreements for early non-state pension provision.

Section 4 contains information on accrued (paid) contributions to compulsory pension insurance for the period of work specified in section. 3 (clauses 2.4, 2.5, 6.6.12 of the Procedure). And section 5 is filled out only if the policyholder has contracts with non-governmental pension funds on early pension provision for persons employed in hazardous work. Let us remind you: the conditions of conclusion similar agreements determined by the provisions of Art. 36.29 of the Federal Law of 05/07/1998 No. 75-FZ.

Any form of SZV-STAZH must be accompanied by an inventory of EDV-1. In the analyzed situation this inventory filled in like this (section III Order):

• in the “Reporting period (code)” field - “0” and the year for which information is submitted;
• in the “Information type” field - “Initial”;
• in the line “Form “Information on the insurance experience of insured persons (SZV-STAZH)” - the number of employees for whom information is submitted;
• Sections 4 and 5 are not completed.

And one last thing. For late submission of the SZV-STAGE form, the policyholder may be fined 500 rubles. for each insured person. This fine is provided for in Art. 17 of Law No. 27-FZ.

Is it necessary to issue the SZV-STAZH form to dismissed employees in 2017?

We believe that many accountants are currently puzzled by this question. Its occurrence is due to the norm contained in paragraph 4 of Art. 11 of Law No. 27-FZ. Let us recall para. 2 of this paragraph. It says that on the day of dismissal of the insured person or on the day of termination of the civil contract, for which remuneration is accrued for compulsory pension insurance, the policyholder is obliged to transfer to him the information (!) provided for in clauses 2 - 2.3 of this article. It's about about information:

• necessary for the assignment of a pension (in particular, about the periods labor activity included in seniority, amounts of accrued contributions) (clause 2);
• relating to additional insurance premiums (clause 2.1);
• according to the SZV-M form (clause 2.2);
• relating to the amounts of remuneration that are the basis for calculating insurance premiums (clause 2.3).

Based on the listed standards, it is impossible to say unambiguously what information the policyholder must provide to the employee on the day of dismissal:

• or a copy of a previously submitted FIU report according to the form SZV-STAZH;
• or this form with information that the policyholder will only submit in the future to the Pension Fund at the end of the reporting period.

If we consider the first option to be correct, it turns out that in 2017 the policyholder does not need to give the employee on the day of dismissal the information reflected in the SZV-STAZH form for specified year, since he will submit the first report on this form only in 2018. However, in this case, one cannot exclude the possibility of applying a sanction against the insured under Part 1 of Art. 5.27 Code of Administrative Offenses of the Russian Federation (fine for legal entities for violation of other regulatory legal acts containing norms labor law, in the amount of 30 to 50 thousand rubles).

Obviously, the policyholder will be able to avoid this liability in 2017 only if he hands over to the dismissed employee the SZV-STAZH form, filled out only for himself (and in 2018, he will submit this information about him to the Pension Fund of the Russian Federation).

Taking into account all of the above, the safest for the policyholder in 2017 is the second of the mentioned options.

And a few more tips, as they say, for the future.

1. In paragraph 4 of Art. 11 of Law No. 27-FZ does not specify for what periods information must be transferred to a resigning employee - only for the last reporting period when he was employed labor relations with the employer, or he needs to be given copies of all SZV-STAZH reports that have ever been submitted in relation to this insured person. Therefore, until the nuances are regulated by law, we believe it makes sense to agree on this point with the employee himself (fixing the decision, of course, on paper).

2. When preparing copies of reports in the SZV-STAZH form (for issuing them to employees, including upon their applications on the basis of paragraph 1, part 4, article 11 of Law No. 27-FZ), you need to take into account next nuance. The SZV-STAZH form with the “Initial” information type, submitted to the Pension Fund of the Russian Federation at the end of the reporting period, must be filled out by the policyholder in relation to all insured persons. Due to the fact that this report contains personal data of all employees, do for individual employee a copy of the entire report is unsafe: the policyholder will knowingly violate the legislation on the protection of personal data. (By the way, from July 1, 2017, the liability of employers for violations in this area is becoming stricter.) To avoid problems, we believe that the employee should be given an extract from the SZV-STAZH form, which provides data only about himself (if the form is submitted to the Pension Fund of Russia electronically form - respectively, printouts of the report concerning the person who made such a request).

The employee quits. What should the employer give him? Previously, the employer issued the employee a certificate in form 2-NDFL. After introduction new reporting the employer becomes the policyholder and must issue his former employee SZV-M report (Federal Law No. 27).

If the accountant has a question whether it is necessary to issue SZV-M to employees , who left the company, the answer is clear - Yes need, and this is stated in legislative order.

A sample form can be seen in the image:

Why does an employee need SZV-M?

Upon dismissal from the organization, the employee must receive copy of SZV-M. This document confirms the employee's length of service.

Employers, who are also policyholders, fill out and submit SZV-M certificate to all company employees. If a company accountant issues a copy of the document to a resigned employee, then the extract is made for one person. This is due to the fact that the report contains individual information workers. Disclosure to third parties is strictly prohibited.

The insurer must provide this information to employees every month no later than (since 2017) the 15th day, that is, simultaneously with the transfer of reports to the Pension Fund.

If the employee quits, then issuance of SZV-M upon dismissal, the employee must be paid on the employee’s last working day or on the last day of termination of the employment contract.

If an employee quits in September, then the employer must prepare a certificate for him in September and issue it to him on the employee’s last working day.

The SZV-M document was issued upon dismissal of an employee . Must the employee confirm that the document has been received?

Is the issuance of the SZV-M document confirmed by employees?

After the employer has given a copy of the document to the employee, he mandatory must receive written confirmation that this employee actually received the SZV-M document.

This may be a receipt or confirmation in the journal of issued documents that are kept in the company's accounting department.

Is there liability for failure to provide a document to a resigned employee?

According to the law, the employer does not bear responsibility as such. Neither the company nor responsible person.

The only thing a dismissed employee can do is write a complaint either to the prosecutor's office, or to the court, or contact the labor inspectorate.

Thus, the person who resigned must, by law, receive a copy of the SZV-M on the day of dismissal and sign for receipt of this document.

In what form should this certificate be issued?

Example of a confirmation form receiving SZV-M on hand upon dismissal:

How to fill out SZV-M when dismissing an employee

When issuing a document to a resigned employee, the responsible person enters into the document only his personal data, data of other company employees is not entered. The certificate must indicate the employee’s full name, SNILS, INN, how long he worked this employee in company.

In the third section we select source documents and the form is indicated - outgoing SZV-M (outgoing). The 1C program allows you to generate a certificate for one employee.

When issuing such a certificate, it does not matter what contract the dismissed employee worked under: whether it is an employment contract or a civil process agreement. It does not matter whether any payments were accrued to the employee, but it is important that the employer transferred insurance premiums for the employee.

In addition to the fact that this document is issued upon dismissal, the employer must also provide this document monthly to all employees after providing documentary reporting in the Pension Fund of Russia.

This certificate is necessary for a person to assign a pension.

So what should an employer give to a resigned employee?

• Work book.
• Certificate 2-NDFL. This form was approved by the Russian Ministry of Labor. This certificate must indicate wages employee for two years. Based on it, the employee will be accrued sick leave or maternity leave for next place work.
• Certificate SZV-M, which is issued to the employee on his last working day with all documents.
• Other documents that are directly related to the employee’s activities in the company.

In many organizations, certificates in form 2-NDFL are issued to a person, even if he did not write an application to receive it. This standard package document for a person who has resigned. Employers don't have to wait written statement for the issuance of this or that document, but are obliged to provide everything in a timely manner.

Despite the fact that the SZV-STAZH form is annual and its use is planned for reporting for 2017, some policyholders will have to submit it to the Pension Fund of the Russian Federation ahead of schedule - already this year. When should this be done? What should you pay attention to when filling it out?

In the third issue of the magazine we already mentioned the new annual form SZV-STAZH. True, at that time normative act The Board of the Pension Fund of Russia (Resolution No. 3p dated January 11, 2017) was registered with the Ministry of Justice. Now we suggest that you take a closer look at the order in which this form is presented. Despite the fact that it is annual and is planned to be used starting with reporting for 2017, the procedure for filling it out defines a number of situations when the policyholder needs to submit it ahead of schedule (that is, already in the current year). When this needs to be done, we will tell you in the article.

Introductory information.

In accordance with clause 1.5 of the Procedure, the SZV-STAZH form must be filled out and submitted by the policyholder for all insured persons who have entered into a contract with him:

• employment contracts;
• civil contracts (the subject of which is the performance of work, provision of services);
• copyright agreements.

To correctly fill out the SZV-STAZH report, the policyholder will need the following information about each insured person:

• on wages and other income, payments and other remuneration in favor of the insured person;
• about accrued, additionally accrued and withheld insurance premiums;
• about the period of work of the insured person, including corrective information.

In short, the SZV-STAZH form is a personalized report that should partially replace the now abolished RSV-1 form.

Resolution of the Board of the Pension Fund of the Russian Federation No. 3p provides for three types of SZV-STAZH form: “Initial”, “Supplementary” and “Pension Assignment”.

The procedure for submitting SZV-STAZH forms to the Pension Fund.

The order of presentation of the designated form is as follows. At the end of the year, the policyholder is required to submit a SZV-STAZH with the “Initial” type. For the first time, policyholders will have to submit this SZV-STAGE to the territorial office of the Pension Fund for 2017 before March 1, 2018, which follows from clause 2 of Art. 11 of Federal Law No. 27-FZ dated 01.04.1996 (hereinafter referred to as Law No. 27-FZ).

SZV-STAZH forms with the “Additional” type are submitted to insured persons whose data, reflected in the form with the “Initial” type, is not taken into account on individual personal accounts due to an error contained in them (clause 2.1.5 of the Procedure).

As for SZV-STAZH with the “Pension Assignment” type, it is presented to insured persons who, in order to establish a pension, need to take into account the period of work of the calendar year, the deadline for submitting reports for which has not yet arrived. That is, a number of policyholders whose employees will reach retirement age in 2017 will have to submit a form of this type already this year. Let us explain how to do this correctly.

We submit SZV-STAGE for the employee applying for a pension.

First, we note that the SZV-STAZH form with the “Pension Assignment” type cannot be submitted for a period for which the data has already been recorded on an individual personal account on the basis of the SZV-STAZH form with the “Initial” or “Additional” type (clause 6.6. 13 of the Order).

According to paragraph 2 of Art. 11 of Law No. 27-FZ, the policyholder must submit information about the insured person applying for a pension to the Pension Fund of the Russian Federation using the SZV-STAZH form with the type “Pension Assignment” for the current year within three calendar days from the date the insured person applies to the policyholder.

The SZV-STAZH form itself must be filled out like this.

In this case, all dates indicated in the column “Operation period” must be within the reporting period (clause 2.3.2 of the Procedure).

Columns 8 – 10, 12 and 13 need to be filled out only if the employee worked in conditions entitling him to early retirement (codes corresponding to such working conditions are taken from the Classifier) ​​(clauses 2.3.6 – 2.3.10 of the Procedure) . Moreover, this information is indicated if special working conditions are documented and paid at an additional rate or pension contributions in accordance with pension agreements for early non-state pension provision.

Section 4 contains information on accrued (paid) contributions to compulsory pension insurance for the period of work specified in section. 3 (clauses 2.4, 2.5, 6.6.12 of the Procedure). And section 5 is filled out only if the insurer has agreements with non-state pension funds on early pension provision for persons engaged in hazardous work. Let us remind you: the conditions for concluding such agreements are determined by the provisions of Art. 36.29 of the Federal Law of 05/07/1998 No. 75-FZ.

Any form of SZV-STAZH must be accompanied by an inventory of EDV-1. In the analyzed situation, this inventory is filled out as follows (Section III of the Procedure):

– in the “Reporting period (code)” field – “0” and the year for which information is being submitted;

– in the “Information type” field – “Initial”;

– in the line “Form “Information on the insurance experience of insured persons (SZV-STAZH)” - the number of employees for whom information is submitted;

– Sections 4 and 5 are not completed.

And one last thing. For late submission of the SZV-STAGE form, the policyholder may be fined 500 rubles. for each insured person. This fine is provided for in Art. 17 of Law No. 27-FZ.

Is it necessary to issue the SZV-STAZH form to dismissed employees in 2017?

We believe that many accountants are currently puzzled by this question. Its occurrence is due to the norm contained in paragraph 4 of Art. 11 of Law No. 27-FZ. Let us recall para. 2 of this paragraph. It says that on the day of dismissal of the insured person or on the day of termination of the civil contract, for the remuneration for which contributions to compulsory pension insurance are calculated, the policyholder is obliged to transfer to him the information (!) provided for in paragraphs 2 - 2.3 of this article. We are talking about information:

• necessary for assigning a pension (in particular, about the periods of work included in the length of service, the amounts of accrued contributions) (clause 2);
• relating to additional insurance premiums (clause 2.1);
• according to the SZV-M form (clause 2.2);
• relating to the amounts of remuneration that are the basis for calculating insurance premiums (clause 2.3).

Based on the listed standards, it is impossible to say unambiguously what information the policyholder must provide to the employee on the day of dismissal:

• or a copy of a report previously submitted to the Pension Fund of Russia in the form SZV-STAZH;
• or this form with information that the policyholder will only submit in the future to the Pension Fund at the end of the reporting period.

If we consider the first option to be correct, then it turns out that in 2017 the policyholder does not need to give the employee on the day of dismissal the information reflected in the SZV-STAZH form for the specified year, since he will submit the first report on this form only in 2018. However, in this case, one cannot exclude the possibility of applying a sanction against the insured under Part 1 of Art. 5.27 of the Russian Federation (fine for legal entities for violation of other regulatory legal acts containing labor law norms in the amount of 30 to 50 thousand rubles).

Obviously, the policyholder will be able to avoid this liability in 2017 only if he hands over to the dismissed employee the SZV-STAZH form, filled out only for himself (and in 2018, he will submit this information about him to the Pension Fund of the Russian Federation).

Taking into account all of the above, the safest for the policyholder in 2017 is the second of the mentioned options.

And a few more tips, as they say, for the future.

1. In paragraph 4 of Art. 11 of Law No. 27-FZ is not specified, behind what periods need to be transferred to the resigning employee - only for the last reporting period when he was in an employment relationship with the employer, or he needs to be given copies of all SZV-STAZH reports that have ever been submitted in relation to this insured person. Therefore, until the nuances are regulated by law, we believe it makes sense to agree on this point with the employee himself (fixing the decision, of course, on paper).

2. When preparing copies of reports in the SZV-STAZH form (for issuing them to employees, including upon their applications based on paragraph 1, part 4, article 11 of Law No. 27-FZ), the following nuance must be taken into account. The SZV-STAZH form with the “Initial” information type, submitted to the Pension Fund of the Russian Federation at the end of the reporting period, must be filled out by the policyholder in relation to all insured persons. Due to the fact that this report contains personal data of all employees, it is unsafe to make a copy of the entire report for an individual employee: the policyholder will knowingly violate the legislation on the protection of personal data. (By the way, from July 1, 2017, the liability of employers for violations in this area is becoming stricter).

To avoid problems, we believe that the employee should be given an extract from the SZV-STAZH form, which provides data only about himself (if the form is submitted to the Pension Fund in electronic form, accordingly, printouts of the report regarding the person who made such a request).

So, already in 2017, some policyholders will have to fill out and submit PFR new SZV-STAZH form with the “Pension Assignment” type (for insured persons who have reached retirement age in the current year). The policyholder must submit this form within three calendar days from the date the insured person contacts the policyholder. For late submission, the policyholder may be fined 500 rubles. for each insured person.

See the article “Reporting Forms for the Pension Fund of Russia”.

Approved by Appendix 5 to Resolution No. 3p.

“On individual (personalized) accounting in the compulsory pension insurance system.”

Appendix to the Order.

"On insurance pensions."

“On non-state pension funds.”

For additional information, see the article by T. M. Medvedeva “They will be asked more strictly for the safety and protection of personal data,” No. 3, 2017.

New form "Information about the insurance experience of insured persons" officially approved by the document Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2017 N 3p.

More information about the use of the form “Information on the insurance experience of insured persons”:

• Rules for submitting the new form SZV-STAZH

  Required now. What is SZV-STAZH SZV-STAZH is an annual reporting. Report... new personalized reporting in the form SZV-STAZH. So, for example, if with... the Pension Fund of the Russian Federation on the ground. Form SZV-STAZH Form SZV-STAZH is an incoming document and... recognized as unemployed, information on the form SZV-STAZH is submitted by the employment service. Example... . It is necessary to fill out the SZV-STAZH for an organization that has... failure to pass. The amount of sanctions for failure to pass the SZV-STAZH is regulated by Article 17 of the Federal...

• SZV-STAGE form: About early submission in 2017 and... not only

  Contracts. To correctly fill out the SZV-STAZH report, the policyholder will need the following data on... number of corrective information. In a word, the SZV-STAZH form is a personalized report that... SZV-STAZH forms: “Initial”, “Additional” and “Pension Assignment”. The procedure for submitting SZV-STAGE forms in... the insurance experience of insured persons (SZV-STAGE)” - the number of employees for whom they are applying... the last one. For late submission of the SZV-STAZH form, the policyholder may be fined 500...

• Fill out the information on the SZV-STAZH form

  Consultations. On the submission of the SZV-STAZH form Article 11 “Submission of information... article (in particular, the SZV-STAZH form) is not transferred by the policyholder to the insured person...). About the procedure for filling out the SZV-STAGE form SZV-STAGE form “Information on insurance experience... annex to the Procedure). Filling out SZV-STAZH information when an employee applies for a pension. The basis... on the insurance experience of insured persons (SZV-STAZH)” reflects the number of employees on... vacation. For an example of filling out SZV-STAZH information for assigning a pension, see ...

• Is it possible to fine employers under Art. 5.27 Code of Administrative Offenses for failure to issue SZV-M and SZV-STAZH forms to resigning employees?

  Non-delivery forms SZV-M and SZV-STAZH for resigning employees? How legitimate is it to consider... non-issuance of SZV-M and SZV-STAZH forms to resigning employees? How legitimate is it to consider...

• New forms of individual (personalized) accounting

  On the insurance experience of insured persons (SZV-STAZH).” The frequency of its presentation is ... in more detail. SZV-STAGE. The approval of the annual personalized report SZV-STAZH is due to the cancellation of... Now, for this, the SZV-STAZH form with the information type “Purpose... is used only for SZV-STAZH forms with the information type “Purpose... the following forms of personalized accounting: SZV -STAGE – submitted annually no later than... about the insurance experience of the insured persons (SZV-STAZH)”, the form “Information on the policyholder, ...

• Reporting forms for the Pension Fund of Russia

  Forms – e.g. annual form SZV-experience (for the first time it will need to be submitted... forms - for example, the annual form SZV-experience (for the first time it will need to be submitted... to the Pension Fund of Russia as an employer. SZV-experience Draft resolution of the Board of the Pension Fund of the Russian Federation, ... which introduces the form SZV-experience “Information about the insurance experience... of security.” To correctly fill out the SZV-experience report, the policyholder will need the following information about... corrective information. As you can see, the SZV-experience form is, in fact, personalized...

• Accounting and tax accounting in an organization with a branch

  Following the reporting period; SZV-STAZH form with information about the insurance experience... . consultation with E. A. Loginova “Form SZV-STAZH: on early submission in 2017 ...