Reporting SZV-M: step-by-step instructions for filling out. Form SZV-M - monthly reporting to the FIU IP submit a report szv m

“Information about the insured persons” is one of the numerous forms of monthly reporting to the PRF. This form was approved and accepted, according to the order of the state pension fund Russian Federation, in February 2020. The new provisions of the order came into force on April 1, 2020.

The abbreviation SVR is information about the insured incoming (they are sent to the FIU, respectively, outgoing - from the FIU). One of these documents is the ADI-7 form. The additional symbol "M" means that this form must be submitted monthly.

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Absolutely every company owner, individual entrepreneur, etc. is required to send a report on their organization. Regardless of the type of organization, this form must be returned at the end of each month.

Starting from 2020, the Pension Fund of Russia began to accept information about insured persons in a new form. It was from the moment of its adoption that reporting began to be monthly. Information about the insured persons of absolutely any company is freely available on the official Internet portal of the PFR.

Information about the insured persons

Each new form reporting of one type or another, adopted relatively recently, raises many questions. The form of information about the insured persons was no exception. Who needs information of this kind, how to submit a form, whether an individual entrepreneur needs to submit SZV-M, etc.

Many business owners wonder what this information is for. In fact, everything is very simple. The State Pension Fund should monitor wages of each citizen, since it is this parameter that determines the size of the future pension remuneration.

Until the approval of the SZV-M form, this was quite difficult to implement. However, now everything is simplified as much as possible, both for the pension fund and for organizations and entrepreneurs.

Entrepreneurs "beginners" in most cases do not know all the intricacies of reporting documentation. The following question is most often asked: “Does an individual entrepreneur need to take SZV-M?”. The answer is "yes". Monthly reporting documentation on insured persons must be submitted by any legal entity, regardless of their type. Accordingly, this also applies to individual entrepreneurs.

The form of information about the insured persons is a reporting documentation of an urgent nature. Delivery dates are regulated by the legislation of our state. The first SZV-M form was to be submitted by legal entities no later than May 10, 2020. You can send documentation to the state pension fund both in paper and in electronic form.

The form has a clear, structured form.

It contains four sections, each must be completed without fail:

First part	Contains basic information about the legal entity (company name, registration number, etc.).
The second part	The period for which the form is submitted is indicated (in addition to the month, the reporting year must be indicated in this section).
The third part	Provides the ability to select the type of reporting form. If errors or inaccuracies are found in the documentation, the pension fund has the right to require additional documentation. Form type selection is based on assignment primary document. An additional reporting form will allow you to supplement incorrectly indicated data or, on the contrary, help correct errors.
Fourth part	Contains directly the information about the insured persons. It specifies: Full Name; taxpayer identification number (TIN); SNILS.

The submitted documentation must contain information about all insured employees who are in with the withholding agent. If the deadlines for filing documentation on insured persons have been disrupted, then the tax agent is subject to administrative liability in the form of a fine of 500 rubles for each insured person.

Changes in 2020

At the end of 2020, several new additions to the rules for the delivery of SZV-M were approved. They came into effect on January 1, 2020.

Several changes have been made:

Deadline	Starting from 2020, the deadline for submitting information about insured persons has increased by five days, that is, now documentation must be submitted no later than the 15th day of each month.
Penalties for providing documentation in paper form	If there are more than 25 people in the official staff, then the reporting must be submitted exclusively in electronic format. If you do not comply with this rule, the pension fund may fine the tax agent.
Errors and inaccuracies in the TIN	In 2020, the pension fund did not have the opportunity to carefully check the TIN of each insured person, but now it has appeared. If errors or inaccuracies are found in the taxpayer identification number, the pension fund may fine the tax agent.
Penalties for documentation errors	If errors are found in the submitted information about the insured persons, administrative responsibility in the form of a fine will be imposed not only on the company itself, but also on the chief director and chief accountant.

A new electronic format SZV-M was also approved.

Is it necessary for an individual entrepreneur to take SZV-M

The legislation states that any legal entity, including individual entrepreneurs, is required to submit reports on insured persons no later than thirty calendar days after hiring the first employee.

It is worth adding that in the event of a failure to register an organization, a tax agent is fined in the amount of five thousand rubles for up to 90 days of delay, ten thousand rubles - over 90 days of delay.

An individual entrepreneur is also a legal entity, therefore, like all other types of organizations, he is obliged to submit information about insured persons within the time limits established by law. Information about insured persons must be submitted to the FIU even if there is a delay in the payment of wages to employees.

Procedure and sample filling

The insured person information form must contain information about each employee who performs their official duties on the basis of labor or civil law contracts. The data are listed in the fourth section of the form.

In this case, the following features must be taken into account:

• if an individual entrepreneur does not have employees, then he is not required to include himself in the reporting documentation, therefore, he does not need to submit the SZV-M form at all;
• even if an individual entrepreneur has subordinate employees, he still should not include information about the insured persons in the form.

There are no complications in the reporting form. The only thing to note is that in the first section it is necessary to indicate that the document is submitted by the entrepreneur, and not by any other person. Exactly the same clarification must be made in the signature column of the first section.

If there are no employees

Many start-up entrepreneurs are interested in if the activity of an individual entrepreneur takes place without employees, whether they need to hand over information about the insured persons. However, this can be done only if employees are absent all the time, under other circumstances there are exceptions.

There is a term "zero SZV-M". In fact, the form does not contain any information about the insured persons. It is necessary to submit it only if the head of the organization and its founder is one person. According to the law, in this case, the head is considered a worker, therefore, information about him must be submitted to the pension fund in accordance with the established procedure.

Upon dismissal

To understand the principle of submitting information about insured persons to the pension fund upon dismissal of employees, we need to consider two examples:

• The civil law act between the employee and the employer was concluded on March 31, 2020. Its subjects are that the person will perform certain official duties, but the citizen did not cope with the task and, after compiling a monthly report on the acceptance of work, was dismissed. In this case, information about him should still be included in the SZV-M, since the reporting period began on January 1, 2020, and for this period the employee was on the staff of the organization.
• Between the employer and the citizen labor contract. The employee was dismissed from his post on the first of March 2020, that is, he worked for only one day. But even in such a situation, information about it must be included in the form of information about the insured persons for the month of March.

When going on vacation or maternity leave

The need to provide information about insured persons who are on vacation or on maternity leave at the time of reporting can be resolved in the following situations:

• If an employment contract is concluded between the employer and the employee, which does not specify the validity period, then if he goes on maternity leave, for example, in July 2020, reporting on it must still be indicated in SZV-M for 2020- th year and beyond.
• An employee of the organization went on vacation at his own expense from the first of February until the 28th. The employment contract does not specify a period of validity. Therefore, reporting on it must be submitted to the pension fund, during the period of work for the last three months it is necessary to put the code "NEOPL" (not paid).
• The organization temporarily suspended its activities, but the concluded agreements continue to operate. In this case, the SZV-M form must be submitted in accordance with statutory order.

In case of liquidation

The SZV-M report is a form containing information about insured employees. Legal entities And individual entrepreneurs monthly transfer it to the Pension Fund.

The form, timing and procedure for submitting the SZV-M report were approved by the Resolution of the Board pension fund RF No. 83p dated 02/01/2016.

SZV-M report: who delivers and when

SZV-M reporting must be submitted monthly no later than the 15th day following the reporting month. If the deadline for submitting the form falls on a holiday or weekend, it must be submitted on the next business day. Current regulations do not prohibit taking it earlier, in the current month. However, the employer must be sure that by the end of the month he will not hire a new employee. Otherwise, a penalty for providing incomplete information. The deadlines for the delivery of SZV-M in 2020 for individual entrepreneurs with employees do not differ from the generally approved ones.

We will provide the deadlines for the delivery of SZV-M in 2020 in the form of a table:

Reporting period (2020)	Deadline
	(date moved from weekend)
	(date moved from weekend)
September
	(date moved from weekend)
	(date moved from weekend)

Monthly reporting to SZV-M in 2020 must be provided by all insurers (organizations and individual entrepreneurs) in relation to insured persons who work under employment contracts and with whom civil law contracts have been concluded, if remuneration for them is paid insurance premiums. The form is submitted to the territorial body of the PFR, in which the reporting organization is registered.

Is it necessary to report if there are no employees and persons working under GPC agreements

The SZV-M form is also required to be provided by those companies that do not have a single employee. According to the current legislation, the CEO is also an employee.

In accordance with the new requirements of the Pension Fund of the Russian Federation, even if the head is the sole founder of the legal entity, even if he is the only employee, reports must be submitted for him. Such explanations are contained in the message of the Pension Fund of the Russian Federation.

Who is exempt from reporting

• peasant farms where there are no employees;
• individual entrepreneurs, arbitration managers, private lawyers and notaries who pay fixed insurance premiums only for themselves;
• employers in relation to foreign citizens and stateless persons who temporarily reside in Russia or work remotely, who are not covered by compulsory pension insurance;
• employers in relation to military personnel, employees of the Ministry of Internal Affairs and the Federal Security Service (with the exception of civilians), since compulsory pension insurance does not apply to them, and other guarantees are provided for them by the state.

Where and in what form to take SZV-M in 2020

The SZV-M form is submitted to the territorial body of the PFR in which the insured is registered (clause 1, article 11 of Law No. 27-FZ). At the same time, each branch separately submits information about employees and persons who perform work (render services) under civil law contracts. Please note that when filling out the document, the TIN of the main company is indicated, and the checkpoint of a separate division.

According to paragraph 2 of Art. 8 No. 27-FZ, a company with less than 25 insured persons may submit reports in the form of documents in writing(on the paper). The rest are required to submit reports electronically. In 2020, the Pension Fund fines those organizations that do not comply with the reporting format prescribed by law by 1,000 rubles. Below are instructions for filling out the form.

You can quickly and free of charge fill out a monthly report in the special program "Documents PU 6". It is available for download on the official website of the Pension Fund in the section "Free programs for employers".

You can also fill out a report in online services on the websites of accounting software developers - My Business, Kontur, Sky and others. Some sites allow you to do this freely, but usually the services require a fee (up to 1000 rubles).

Instructions for filling out section I of the SZV-M report

The form consists of 4 sections, each of which is required to be completed. Instructions for filling out will help you figure it out. In section 1, the following details of the insured should be indicated:

• registration number in the FIU. It is indicated in the notice from the Pension Fund received upon registration. It can also be found at your local branch of the FIU, tax office or site nalog.ru;
• name (short);
• in the "TIN" field, indicate the code in accordance with the received certificate of registration with the tax authority;
• the field "KPP" individual entrepreneurs do not fill out. When filling out the form, organizations indicate the checkpoint that was received at the Federal Tax Service at the location ( separate divisions indicate the checkpoint at their location).

Sample Section I

Instructions for filling out section II of the SZV-M report

In section 2, you need to specify the period for which the form is submitted. The code of the reporting period is a two-digit serial number of the month, the year consists of four digits. If difficulties arise, the form provides explanatory data with this information.

Section II Form

Instructions for filling out section III of the SZV-M report

In section 3, you must specify the code for the type of report being transmitted. It can take 3 values:

• "out" - the original form, which the company rents for the specified reporting period for the first time;
• "add" - complementary form. This code must be specified if the original report has already been submitted, but it needs to be corrected. For example, there appeared new employee or incorrect data was submitted on it;
• "cancel" is a canceling form. This code should be used if you want to completely exclude any employees from the submitted initial report. For example, the report contains data on an employee who quit and was no longer working in the current period.

Sample Section III Completion

Instructions for filling out section IV of the SZV-M report

The last section is presented in the form of a table, which contains a list of employees who have concluded labor contracts at the enterprise in the current period, including GPC agreements. The table consists of four columns:

• the serial number of the line is written to the first;
• in the second - full full name. employee in the nominative case. If there is no middle name, it is not indicated;
• in the third - SNILS (registration number of the employee in the FIU). This is required information;
• in the fourth - TIN (registration number of the employee in the Federal Tax Service). As stated in the Resolution of the Board of the Pension Fund of the Russian Federation No. 83p, this column is filled in if the insured has the necessary information.

Entering data into the table is allowed either in alphabetical order or randomly.

At the end the report must be signed CEO or an entrepreneur indicating the position and full name. The date of compilation of the form is also indicated here and a seal is affixed if it is used in the company. Since the SZV-M form does not provide for the possibility of signing the report by the representative of the insured, it must be submitted personally either by the director of the organization or by the entrepreneur.

Sample Section IV

A sample document completely filled out according to the instructions looks like this:

Common mistakes when filling out SZV-M

	It should be	How to fix
There is no information about the insured person	When filling out the form, you must indicate all employees with whom an employment contract or a GPC agreement has been concluded (even if the person worked for only one day). Information must also be submitted if there were no accruals and payments per employee to the FIU, but he was not fired.	Supplementary reporting is submitted, which indicates those employees who were not reflected in the original form. In the third section, we put the form code "DOP".
There is an extra employee	The presence of records of unnecessary employees (for example, dismissed) is equated to inaccurate information.	You need to provide a cancellation form with only unnecessary employees indicated in it. In the third section, we put the form code "OTMN".
Wrong employee TIN	Although the absence of the TIN itself when filling out the form will not be an error, nevertheless, if it is indicated, enter it correctly.	At the same time, two forms are provided: canceling - for an employee with an incorrect TIN and, along with it, supplementing, which indicates the correct information.
Wrong employee SNILS	As with the TIN, the absence of a code is not an error, but you can get a fine for incorrect information.	If the report is not accepted, then it must be corrected and resubmitted as outgoing. If only correct information is accepted, then corrections are provided to employees with errors in a supplementary form.
Wrong reporting period	You must enter the correct month and year code.	You must resubmit the form with the "outgoing" status, correctly specifying the reporting period.

Sanctions and fines

For failure to provide the SZV-M form in set time a fine of 500 rubles is provided. This amount will have to be paid for each employee for whom information is not provided (part 4 of article 17 of law No. 27-FZ). The same penalty will apply to the submission of incomplete and (or) false information in relation to each employee (part 4 of article 17 of law No. 27-FZ). In addition, for filing reports in the wrong form, the PFR will fine the employer 1,000 rubles. In case of erroneous information, a fine can be avoided if you correct the inaccuracy yourself.

The preparation of this report does not take much time, and SZV-M instruction filling it out will help.

of contributions, believed that the tax authority had incorrectly calculated the amount of insurance premiums by issuing a demand for the payment of insurance premiums, in connection with the non-fulfillment of which a decision was made to collect a tax, fee, insurance premiums, penalties, fines, interest at the expense of Money in taxpayer bank accounts.

Outcome: the claim was satisfied because the tax authority violated the

Tax authority

pointed to the taxpayer's failure to fulfill the obligation to pay insurance premiums on time.

Outcome: the claim was satisfied, since it was established that the calculation of the amount of insurance premiums payable by the taxpayer was made by the tax authority in violation of the norms current legislation based on the amount of income received from entrepreneurial activity for dispute

Accrued insurance

mandatory health and social insurance contributions, fines, penalties due to non-calculation of contributions from severance pay and average monthly earnings for the period of employment in the part exceeding three times its amount.

Outcome: the claim was denied, since the base for calculating contributions was unlawfully reduced by the amount of earnings saved for the period of employment

All jurisprudence on this topic »

Maternity allowance, disability allowance (sick leave), average earnings

The procedure for paying insurance premiums

The form is not cumbersome and contains a minimum of information, but it must be submitted every month. The deadline for submission is the 15th day of the month following the reporting one.

Terms of delivery of SZV-M

Submit electronic reports online. Kontur.Extern gives you 3 months for free!

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There are no instructions for filling out the SZV-M. To ensure you don't forget to turn in your SZV-M form by the due date, check back regularly withaccountant's calendar .

Who rents

All organizations and individual entrepreneurs with employees working on labor and civil law contracts. The report includes even employees on maternity leave or vacation, the main condition is the existence of a contract.

If the contract is terminated in the reporting period, the data for such an employee must also be reflected in the SZV-M.

Individual entrepreneurs without employees do not report on this form.

Composition of SZV-M

The report includes four sections:

• details of the insured;
• reporting period;
• form type;
• information about insured persons.

Section 1 Completion Procedure

In this section, the name of the organization, its registration number in the FIU, TIN and KPP are written.

Section 2 Completion Procedure

Here you should specify the month for which the report is generated.

Section 3 Completion Procedure

In this section, the form type should be noted. There are three in total.

The original form is the primary report.

The supplementary form SZV-M is submitted if not all information is indicated in the original form.

The cancellation form must be submitted if the original form contains erroneous data.

Section 4 Completion Procedure

This section is presented in the form of a table. Opposite the name of each employee indicate his SNILS and TIN. If the organization does not have information about the TIN of the employee, then this column can be left empty.

Penalty for late delivery of SZV-M

If the policyholder forgets to report on time, he will have to pay a fine of 500 rubles for each employee. The FIU will impose the same fine for inaccurate or incomplete data in the SZV-M (part 4 of article 17 of Law No. 27-FZ).

If the company employs more than a dozen employees, the penalties for errors and late reporting can be substantial. For example, if the organization has 70 employees, the fine will be 35,000 (70 people x 500 rubles).

Zero report SZV-M

SZV-M reflects data on insured persons. If there are no such persons, then it is not necessary to fill out a report. Accordingly, there can be no zero reports on this form.

How to fill out and send a report to the FIU using the example of SZV-M

How to upload and send a report to the FIU on the example of SZV-M

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:

1. a businessman has no employees, as well as performers, contractors, etc.;
2. 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:

• eat wage-earners 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. Upon state registration, the corresponding tax office within three working days, she herself will 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.