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Reporting SZV-M: step-by-step instructions for filling out. Do I need to pass the szv-m

What it is

Report in the form of SZV-M- This is a monthly report to the FIU for employers.

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

Who must submit this report to the FIU

SZV-M must be handed over to individual entrepreneurs and organizations for those employees who work under an employment or civil law contract and receive income subject to insurance premiums to the Pension Fund.

Familiarize yourself with the deadlines for the submission of other accounting and tax reports look at .

Monthly reporting form to the FIU in 2020

Monthly reporting to the FIU is submitted in the form - SZV-M. It is filled in for all employees and contains the following information:

Name of the employee.
Individual personal account number (SNILS).

Note: the SZV-M report form was approved by the Resolution of the Board of the Pension Fund of the Russian Federation of 02/01/2016 N 83p.

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

A sample of filling out the SZV-M report in 2020

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

Deadline for submitting the SZV-M form in 2020

The SZV-M report must be submitted to the FIU monthly.

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

Table 1. Deadlines for submission of the SZV-M report in 2020

Note: If the date of submission falls on a weekend or holiday, the deadline for submission of the report is postponed to the next business day.

How to fill out a new reporting form in the FIU

Instructions for filling out a report to the FIU in the form of SZV-M

Section 1. Specify the details of the insured:

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

Section 2 Reporting period . The number of the reporting month for which the report is being submitted is indicated, and a little further, the reporting calendar year (for example, for January it is: Reporting period 01 calendar year 2020).

Section 3 Form type (code). The form code is given:

ref (original form, submitted for the first time in the reporting month);
add (additional form, submitted in order to supplement previously submitted information);
cancel (cancellation form, submitted in order to cancel previously incorrectly submitted information).

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

Surname, name, patronymic (in the nominative case).
Insurance number of an individual personal account (SNILS).
TIN (if information about the employee's TIN is available).

Note: Names of employees can be specified both alphabetically and in any other sequence.

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

Penalty for failure to submit the SZV-M form

For failure monthly reporting to the FIU or filing a report with incomplete or false information provided for a fine of 500 rubles for each employee.

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

Zero report according to the SZV-M form

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

Effective March 2018 new order submission of a report by certain categories of insured persons. Starting from the specified period, SZV-M and SZV-STAZH reports are required to be submitted in relation to:

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

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

Do I need to hand over SZV-M to newly created LLCs without employees, a general director and a bank account?

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

Do I need to submit a report to organizations in the process of liquidation?

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

Do I need to hand over SZV-M for individual entrepreneurs without employees in 2020? And are there any changes for entrepreneurs with employees? The answers are in our consultation plus a sample report.

IP without employees: SZV-M

Any businessman has the right to conduct his own business or hire hired personnel. With such persons, the law allows to conclude both labor and civil law agreements.

The law does not establish that an individual entrepreneur without employees hands over SZV-M. This rule also applies in 2020. There are two reasons for this:

a businessman has no employees, as well as performers, contractors, etc.;
the merchant is not registered as an insured in the PFR system.

With the simultaneous observance of these conditions, the SZV-M form for individual entrepreneurs without employees loses all meaning, since there is no one to show in it.

The issue of zero SZV-M for individual entrepreneurs who do business on their own is resolved by itself. FIU employees do not need blank forms of this report, which do not carry any useful information. Thus, for IP, zero SZV-M in 2020 is a closed issue.

Submitting a zero IP report only for yourself is not necessary!

IP with employees: SZV-M

In the presence of hired personnel (even at least one person), whether it is necessary to hand over the SZV-M IP is beyond doubt. Of course yes. At the same time, a businessman becomes an insurer when:

there are employees under an employment contract;
and/or makes payments and remuneration under civil law agreements.

Please note: Previously, you had to register yourself in off-budget funds as an insurer-employer. For this, the law gave 30 calendar days from the date of the conclusion of the IP contract with the first of the hired employees. Which automatically gives an understanding of whether individual entrepreneurs are submitting the SZV-M form. But since 2017, the rules have changed. During state registration, the relevant tax inspectorate within three working days will itself report to the FIU data on a businessman from the USRIP ( new edition Art. 11 of the Law on OPS No. 167-FZ).

Here is an example of a completed report.

Is it necessary for an individual entrepreneur without employees to pass SVZ-M? Do I need to submit a report if the individual entrepreneur has employees? Are there any features of filling out SZV-M for individual entrepreneurs? You will find answers to these and other questions in this article.

When an individual entrepreneur is required to hand over SZV-M

All insurers, including individual entrepreneurs (IP), must submit the SZV-M form. At the same time, the insured individual entrepreneur becomes:

if the individual entrepreneur has employees under an employment contract;
if the individual entrepreneur makes payments and remuneration under civil law contracts.

At the same time, keep in mind that if an individual entrepreneur has entered into employment contracts with citizens or pays remuneration under civil law contracts, he must independently register with extrabudgetary funds as an insured employer (clause 1, article 11 federal law dated December 15, 2001 No. 167-FZ). Register as an insured no later than 30 calendar days from the date of conclusion of the contract with the first of the hired employees.

If the individual entrepreneur does not have employees and (or) contractors and he is not registered as an insurer, then the entrepreneur does not need to hand over the SZV-M. Individual entrepreneurs must submit SZV-M only if they are insurers-employers.

How to fill out SZV-M for IP

In the SZV-M form, an individual entrepreneur must include information about all employees who perform work on the basis of employment or civil law contracts. They are listed in section 4 of the SZV-M report. Wherein:

if an individual entrepreneur does not have employees, then he should not include himself in section 4 of the SZV-M. Individual entrepreneurs without employees should not, in principle, submit SZV-M;
even if an individual entrepreneur is an employer, he should not include himself in the SZV-M, since he does not conclude an employment contract with himself.

Who can sign and submit a report for IP

Is an individual entrepreneur always obliged to sign the report himself and personally submit it to the FIU unit? No, not at all. An individual entrepreneur has the right to submit reports through a representative. However, the powers must be issued by a notarized power of attorney (part 9 of article 5.1 of the Federal Law of July 24, 2009 No. 212-FZ).

On the basis of a notarized power of attorney, the IP has the right to transfer any powers related to the maintenance entrepreneurial activity both in full and in some part. So, on the basis of a power of attorney, an entrepreneur has the right to transfer to another person (for example, an accountant) the right to represent his interests in certain state institutions. institutions (tax authorities, funds, etc.). Based on this power of attorney, the accountant has the right to submit and sign all reporting forms. The Pension Fund and the SZV-M form are no exception. That is, the representative of the entrepreneur has the right, on the basis of a notarized power of attorney, to sign and submit reports (including the monthly SZV-M form) to the FIU.

from the case file, on February 7, 2018, the entrepreneur applied to the pension fund with an application for the return of overpaid insurance premiums in the amount of 47,331 rubles. By decision dated February 19, 2018, the pension fund refused to return these amounts of insurance premiums due to the absence of overpaid insurance premiums for the insurance pension. Considering the refusal to return the overpaid insurance premiums illegal and violates the interest

FSS establishment

FSS RF not represented

evidence, in the presence of which he came to the conclusion that the activity actually carried out by the enterprise was “rental of construction machinery and equipment”, which allowed him to set the insurance rate corresponding to the 22nd class of professional risk. The courts established the impossibility of the company actually carrying out this type of activity due to its lack of ownership All jurisprudence on this topic »

Responsibility for failure to provide information about personalized accounting

All insurers must report on their employees to the Pension Fund. But is it necessary for IP without employees to hand over SZV M, or is it a duty only legal entities and entrepreneurs using wage labor? To understand this issue, you need to refer to the legislation of the Russian Federation.

Purpose of the report

In the recent past, pensioners were required to report to Pension Fund about the fact of his labor activity: about hiring and dismissal.

In 2016, there were changes in the legislation regarding the calculation of indexation. Working pensioners lost the right to indexation, even if they worked under a civil law contract.

In order to receive reliable information, the SZV-M form was introduced, approved by Decree No. 83p dated February 1, 2016 under the name Information about the insured persons.

The appearance of new reporting raised a lot of questions, namely: should an individual entrepreneur without employees hand over SZV M, and some entrepreneurs are interested in whether an individual entrepreneur hands over the SZV M form for himself?

The monthly report must be submitted:

Legal persons.
Individual entrepreneurs with employees.

The SZV M form is not submitted by an individual entrepreneur without employees, since in this case it is not the insured.

A businessman must register as an insurer in a pension fund only if an employment or civil law contract is concluded. This must be done no later than 30 days from the date of such a fact.

The reverse situation is obtained when concluding such types of contracts:

author's;
licensed;
contract.

In this case, an individual entrepreneur without employees according to employment contracts passes SZV M.

Entrepreneurs using hired labor submit a report monthly, including all employees, even if for some reason they did not receive remuneration.

Completing the report

It is not difficult to generate reports, a sample can be found on the website of the Pension Fund of the Russian Federation. The main thing is to have all the information about your employees.

Data for the report:

Full name of the entrepreneur, TIN, registration number in the Pension Fund.
Period and type of report.
Information about the employee: full name, TIN, insurance number.

Data on the period of work or wages are not indicated. The report includes information about all employees who worked under an employment or civil law contract for at least 1 day.

There are three types of report:

The legislation does not provide for the filing of SZV M for individual entrepreneurs without employees, so there is no need to submit zero reports.

If an entrepreneur was registered with the Pension Fund as an insurer, but then fired all the employees, in this case, an individual entrepreneur without employees, is it necessary to submit a zero SZV M? According to the law, a businessman is exempt from such an obligation, and he also does not submit a form for himself.

Topical issues

When filling out the form, entrepreneurs have questions.

Let's deal with the most common:

The employee is on maternity leave. Information is entered in the report, as the employee is on the staff.
There was no charge in the month wages(for example, due to vacation at your own expense). Data about the employee is entered in the table, an employment contract has been concluded with him.
Do I need to include collaborators? Yes, they work under an employment contract.
lease agreement with individual. This form of contractual relationship does not require the submission of data to the PF.
In the month of admission or dismissal, you must submit a report. Yes, the entire period of employment is taken into account.
The contract is concluded in one month, and the remuneration is paid in the next. Information is submitted from the month of the beginning of the employment relationship.
The absence of the TIN of the employee. This fact does not negate the need to provide information. Put a dash in the TIN column.

An entrepreneur can independently sign and submit reports to the Pension Fund, or can entrust this duty to a representative.

To do this, you need to issue a power of attorney with a notary public, in which all the powers of the representative will be spelled out. On the basis of such a document, he can submit reports to the Pension Fund, tax office and other regulatory bodies.