What reports does a payroll accountant submit in 2019-2020?

There is no list of reports submitted by organizations and individual entrepreneurs to the Russian Pension Fund that would be relevant for absolutely all enterprises. What set of reports an organization should prepare for submission depends on several factors. Therefore, in the article we will list all possible types of reports accepted by the Pension Fund of the Russian Federation from Russian commercial enterprises, and also explain the deadlines for submitting documents. In particular, we will answer the question of what reports to submit to the Pension Fund for 2020, or more precisely, for the 4th quarter.

What determines the completeness of an enterprise’s reporting to the Pension Fund of the Russian Federation?

Which reports must be submitted to the Pension Fund of the Russian Federation depends on the following points:

1. Organizational and legal form of the enterprise.
2. The chosen taxation system.
3. Presence/absence of hired employees in the company.

Important!

From the 1st quarter of 2020, the limits on insurance contributions for compulsory pension insurance increased to 1.292 million rubles.

Important!

Insurance contributions to the Pension Fund for individual entrepreneurs will increase as part of fixed contributions from the 1st quarter of 2020. The total amount of the fixed payment for the year will be 40,874 rubles.

Preparation of reports using a simplified taxation system

An individual entrepreneur working on a simplified taxation system is relieved of the obligation to submit a quarterly VAT return, but if the entrepreneur has issued invoices to counterparties, taking into account payments of value added taxes, he pays VAT and submits a completed reporting form on the same basis as VAT payers. A private individual working under the simplified tax system must pay an advance on value-added tax.

In order to correctly calculate the advance, you need to be guided by the indicators of the enterprise’s Accounting Book of Income and Loss for the quarter. You should also examine all invoices issued to counterparties. The Federal Tax Service does not have the right to issue a fine to an individual entrepreneur who hides the organization’s excess profits, but it can charge a penalty. If a case of incorrect data regarding revenue is disclosed, the individual entrepreneur switches to the main taxation system. A private individual has the opportunity to switch to the UTII tax payment system, according to which revenue is taken into account not as a total object, but in parts.

Types of reports submitted to the Pension Fund of the Russian Federation

Depending on the fact that the enterprise uses hired labor, the taxation regime and the organizational and legal form, organizations and individual entrepreneurs are required to generate and submit the following types of reports to the Pension Fund of Russia:

Submitting reports on additional taxes

Depending on the specifics of the LLC’s activities, it may pay other taxes. These include:

• Land tax - ;
• Transport tax - ;

Both declarations are drawn up based on the results of the calendar year and are submitted before February 1 of the following year.

• Water tax – a water tax declaration is drawn up based on the results of each quarter, and must be submitted by the 20th day of the month following that quarter;
• Gambling business tax – if you work in this area, then at the end of each month you will need to submit a Gambling Business Tax Declaration, due on the 20th of the next month;

For legal entities working in the field of mining, or legal entities whose activities are related to the use of wildlife / aquatic biological resources (aquatic biological resources), the following taxes / fees must be paid and submitted:

• Mineral extraction tax (abbreviated as mineral extraction tax) – a mineral extraction tax declaration is drawn up for each month and must be submitted by the end of the next month;
• Fees for the use of objects of the animal world - information on the received permits / licenses (and the amount of fees) for the extraction of objects of the animal world is submitted to the tax office, the deadline for submission is within 10 days from the date of receipt of such permission;
• Fees for the use of FBR objects - here two types of reporting must be submitted to the tax office: Information on received permits / licenses for the use of FBR objects and the amount of fees - also submitted within 10 days from the date of receipt of such permission;
• Information on the number of FBR objects that are subject to removal from the habitat on the basis of the received permit is submitted by the 20th day of the month following the last month of validity of the received permit.

What reports should be submitted to the Pension Fund for 2020 (4th quarter)

There are 3 types of reports submitted to the Pension Fund - the reasons for generating reports and the deadlines for submitting them to the Pension Fund are different:

Salary reporting: what's new?

Changes in reporting forms coming into force in 2020 can be observed in relation to:

• calculation of 4-FSS;
• statistical reporting forms.

For other salary reports, the legislator has not yet adopted any changes regarding the application of forms. We note, however, that there is a high probability of adoption of amendments to regulations establishing the procedure for filling out form 2-NDFL. For example, in accordance with the project https://regulation.gov.ru/projects#npa=75564, according to which amendments, if adopted, may come into force as early as 01/01/2018.

It is worth noting that the majority of employers will submit the SZV-STAGE form to the Pension Fund of Russia for the first time in 2020 (clause 2 of Article 11 of the Law “On Personalized Pension Accounting” dated April 1, 1996 No. 27-FZ):

• before March 1 of the year following the reporting year - in any case;
• upon the employee’s retirement - within 3 days after receiving the relevant application from the employee.

Thus, those employers who did not submit the SZV-STAZH form during the year on the second basis will submit it to the Pension Fund of Russia for the first time in 2018.

Let us now study the basic information about actual innovations in the above forms.

When should reports be submitted to the Pension Fund for 2020?

The table below will help you remember about the deadlines for submitting reports to the Pension Fund for the 4th quarter of last year:

Fines for late submission of a report to the Pension Fund for 2019

An economic entity will bear administrative responsibility if the person responsible for submitting reports to the Pension Fund is late in sending information to the government agency. For failure to submit (failure to meet deadlines) 3 types of reporting, the Pension Fund of the Russian Federation provides for a fine of the same amount:

New reporting form to the Pension Fund of Russia - SZV-TD

Due to the fact that electronic labor books are being introduced in Russia, the Pension Fund of the Russian Federation is forming a database on all significant events in the labor sphere

, which include:

• recruitment,
• termination of an employment agreement/contract,
• transfer to another position or job,
• submitting a written application about the desire to change the paper work book to an electronic one.

Since this information can quickly lose relevance, employees of the Pension Fund of the Russian Federation must receive new information regularly - this is why a new report was needed. The reporting form has now been approved, see Resolution of the Board of the Pension Fund of the Russian Federation dated December 25, 2020 No. 730p. All other forms that were related to electronic work books were never approved. SZV-TD must be taken:

• absolutely all legal entities, even in the absence of other employees except the general director (founder);
• individual entrepreneurs using hired labor.

Important!

The SZV-TD form must be submitted as employees move personnel, as well as in cases when one of the employees submits an application with a request to issue an electronic work book for him or to continue filling out the old (paper) one.

The method of submitting the report is determined, as in the case of other forms of reporting, by the number of persons employed at the enterprise:

The SZV-TD report form requires entering the following information into the document:

1. The name of the organization (as in the constituent documents) or the last name, first name and patronymic (if any) of the individual entrepreneur.
2. Registration number that was assigned to the policyholder at the time of registration in the Pension Fund system.
3. Information about the fact that the employee submitted a written application to continue filling out a paper work book or to enter a document in electronic format in relation to him (if the application is not submitted, the employer continues to maintain a paper work book).
4. Information about what kind of work the subordinate performs and what period of work takes place:
   admission to the staff (with mention of the structural unit - if any in the organization);
5. labor function of a team member;
6. transfer to another job of a permanent nature;
7. termination of employment relations (reason, basis - reference to a legislative act);
8. details of management orders on personnel transfers.

Common mistakes on the topic “What reports to submit to the Pension Fund for 2020”

Error:

The company's accountant is looking for information about filling out and submitting a new SZI-TD form to the Pension Fund.

The SZI-TD report form, which was supposed to be issued to employees of the enterprise upon request at the place of work, was not approved, and therefore such reporting is not requested by the Pension Fund.

Error:

An accounting employee calls specialists from the Pension Fund of the Russian Federation with a question about the new form of the STD-R report (information about work activity provided to the employee by the employer).

The STD-R form was not approved by the Pension Fund of Russia Board, and therefore it is not required to submit a report on this form.

Zero quarterly reporting

After registering a company, organizations do not always begin to conduct business activities, and in this case they may need to prepare and submit zero reporting. Zero quarterly reporting
is compiled and submitted in a timely manner, otherwise the company will face fines ranging from 500 to 1000 rubles. for each report. The obligation to prepare quarterly tax reports is enshrined in the Tax Code of the Russian Federation. Reports are submitted four times a year. In addition, organizations are required to submit annual reports.

Answers to frequently asked questions on the topic “What reports to submit to the Pension Fund for 2020”

Question:

Do I need to start reporting to the Pension Fund of Russia using the SZV-TD form? Has this reporting form been approved?

Answer:

Yes. It is necessary to report using the SZV-TD form within the same time frame as using the SZV-M form. The first report is sent no later than February 17, 2020 (inclusive) based on data for January 2020.

Question:

Can the Federal Tax Service block a current account if the company does not report on the new SZV-TD form?

Answer:

No, the Federal Tax Service does not have the right to block a bank account. If the deadline for submitting a report in the SZV-TD form is not met, the enterprise will be required to pay a fine of 200 rubles for each document not provided or submitted on time.