How to fill out SZV-STAZH during liquidation and purpose of the document

CV length of service during reorganization in the form of transformation

— merger, when a new legal entity is formed from several legal entities that cease their activities;

- merger, when one legal entity is joined by another legal entity that ceases its activities, and in the end one remains;

- separation, when another legal entity is separated from one legal entity, while both continue to conduct their activities;

Let’s consider what is meant by a change in the owner of an organization’s property and a change in its jurisdiction.

- when converting property owned by an organization into state ownership (Article 235 of the Civil Code of the Russian Federation);

A change in the ownership of the property of a state institution is, in essence, a reorganization in the form of transformation.

Note. The ownership of the enterprise passes to the buyer from the moment of state registration of this right (Article 564 of the Civil Code of the Russian Federation).

It should be borne in mind that all employees, including those on vacation or sick leave, should be notified.

Quite often, when an institution is reorganized (for example, during a merger, division, spin-off), there is a reduction in the number of employees or staff.

Note! If the employee’s position is retained in the new staffing table, there are no grounds for dismissal due to staff reduction.

Note! The vacation schedule is mandatory for both the employer and the employee (Article 123 of the Labor Code of the Russian Federation).

3. Employees must be informed about any reorganization in order to exercise their right to dismissal under clause 6, part 1, art. 77 Labor Code of the Russian Federation.

4. Additional agreements to employment contracts are concluded with employees, and entries are made in their work books about the reorganization of the institution.

5. The next annual leave is provided to employees in the reorganized institution in accordance with the vacation schedule approved before the reorganization.

SZV-STAZH: detailed instructions from the Pension Fund of Russia

Along with the SZV-STAZH form, you must submit the EDV-1 . When submitting reports electronically, forms SZV-STAZH and EDV-1 are generated in one file.

The last time RSV-1 had to be submitted by February 15/20, 2020 (in paper/electronic form) for 2020.

Termination of the insured-employer's status as a lawyer and the powers of a notary engaged in private practice

For individuals officially recognized as unemployed , the SZV-STAZH form is submitted by the employment service.

If an employee resigns during 2020 and the dismissal is not related to retirement, there is no need to submit the SZV-STAGE form early.

The calendar year is indicated in full, with four digits, and has a value equal to or greater than “2017” .

The number of insured persons presented in the SZV-STAZH form must match the number of insured persons presented in the SZV-M.

In column 1 of section 3 of the form, the numbering is continuous, in ascending order, without omissions or repetitions .

If it is necessary to reflect several periods of work for one person, each period is indicated on a separate line.

Operating Period - Dates must be within the reporting period specified in Section 2 of the form.

For forms with the “Pension assignment” type, the “Period of work” column is filled in until the date of expected retirement.

“AGREEMENT” - if payment under the agreement was made during the reporting period;
“NEOPLDOG” or “NEOPLAVT” - if there is no payment for work under the contract.

The simultaneous combination of the codes “RKS”, “ISS” in column 8 and the codes “NEOPLDOG”, “NEOPLAVT”, “AGREEMENT” in column 11 is allowed.

Sections 4 and 5 - to be completed only for SZV-STAZH forms with the information type “ appointment of pension ”.

Section 5 is completed after the adoption of federal legislation on occupational pension systems.

If the form should be sent via TKS, but this order is violated (27-FZ), the fine will be 1000 rubles .

Along with the SZV-STAZH form, you must submit the EDV-1 . When submitting reports electronically, the SZV-STAZH and EDV-1 forms are generated in one file.

In the SZV-STAZH form, errors were identified in the information on the insured person (for example, in the date of employment) and the information was taken into account on the ILS ZL

It is necessary to cancel the information on the insured person previously submitted in the SZV-STAZH form

How to submit reports during reorganization in the form of transformation into an LLC

Yellow markers in the table highlight columns that indicate the consequences of one or another type of reorganization.

When joining, merging and transforming, a transfer act is drawn up, and when dividing and separating, a separation balance sheet is drawn up

Notification forms No. P12003 (approved by order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/ [email protected] ) and No. S-09-04 “Notification on the reorganization or liquidation of an organization” (approved by order of the Federal Tax Service of Russia dated June 9, 2011 No. ММВ-7-6/ [email protected] )

- notify all existing creditors of the reorganization, and also publish messages about the reorganization in the “Bulletin of State Registration” (clause 1 of Article 60 of the Civil Code of the Russian Federation, order of the Federal Tax Service of Russia dated June 16, 2006 No. SAE-3-09 / [email protected] ).

In general, the new employer is obliged to notify the employee in writing of changes in the terms of the employment contract no later than two months in advance (Article 74 of the Labor Code of the Russian Federation).

Compensation for unused vacation will have to be paid only in one case - if the employee quits after reorganization.

In this case, it is advisable to issue a certificate at the end of the illness, that is, during the period when the reorganization is completed.

In this case, the benefit will be calculated based on the data from the above-mentioned certificate of the amount of earnings

In this case, the amount of benefits should not change, since the calculation will be made based on the data from the above-mentioned certificate of earnings

If the reorganization occurred during the reporting period, then submitting settlements to the Pension Fund and the Federal Social Insurance Fund of the Russian Federation for the predecessor is the responsibility of the successor (Part 16 of Article 15 of Law No. 212-FZ)

After the base reaches the maximum value, contributions must be calculated at a rate of 10% (if there is no right to benefits) (Part 4 of Article 8 and Part 1 of Article 58.2 of Law No. 212-FZ).

Lyubov Kotova , Deputy Director of the Department of Social Insurance Development of the Russian Ministry of Labor

In this case, the organization must present to the tax inspectorate a document confirming the submission of personalized accounting information to the Pension Fund.

Fill out the information on the SZV-STAZH form

the amount of pension contributions paid for an insured person who is a subject of the early non-state pension system;

documents confirming the right of the insured person to early assignment of an old-age insurance pension.

As already mentioned, Federal Law No. 27-FZ establishes a number of cases for which special deadlines for submitting reports to the Pension Fund are provided (clause 3 of Article 11).

Upon liquidation of the policyholder - a legal entity (termination by an individual of activities as an individual entrepreneur)

Upon liquidation of the policyholder - a legal entity (termination by an individual of activities as an individual entrepreneur) in the event of bankruptcy proceedings

In case of reorganization of the policyholder - a legal entity in the form of merger with another legal entity

Upon termination of the insured-employer's status as a lawyer or the powers of a notary engaged in private practice

For failure to comply with the procedure for submitting reports electronically, a fine of 1,000 rubles is provided. (Article 17 of Federal Law No. 27-FZ).

if the employee performs work part-time, the volume of work (share of the rate) in a given period is recorded.

– additional leave for citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant (“ChNPP”);

In connection with the registration of a labor pension from May 22, 2020, I ask you to submit individual information about me to the Pension Fund of the Russian Federation.

Information on contributions to compulsory pension insurance for the period of work indicated in section. 3 (clauses 2.4, 2.5, 6.6.12 of the Procedure)

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

How to submit a report to the Pension Fund of Russia

There are no special rules on how to surrender SZV-STAZH during liquidation. Prepare reports either on paper or electronically.

Companies with fewer than 25 employees have the right to report in any way convenient for them - both on paper and in digital format.

Firms with 25 or more employees do not have the right to choose. Such policyholders are required to provide information to the Pension Fund exclusively in electronic form.

Articles on the topic

If the company is liquidated, then the HR officer must prepare and submit the SZV-STAZH report. This is done within a month from the date of approval of the interim liquidation balance sheet. In the article you will find a sample of filling out information and a completed report form.

Download the document on the topic

SZV-STAZH upon liquidation of an organization

4. Information about the payment of insurance premiums. This indicates whether insurance premiums were transferred for a certain period of work.

5. Information about pension. A checkbox is placed indicating the payment/non-payment of pension insurance contributions and for how long the payments were made.

— Courier services when submitting documents to the Federal Tax Service of the Moscow Region (2000 p up to 80 km, 3000 p over 80 km from Moscow)

The Company takes all reasonable measures to protect the received personal data of the Subject from destruction, distortion or disclosure.

personal data - any information relating to a directly or indirectly identified or identifiable individual (subject of personal data);

automated processing of personal data - processing of personal data using computer technology;

dissemination of personal data - actions aimed at disclosing personal data to an indefinite number of persons;

provision of personal data - actions aimed at disclosing personal data to a certain person or a certain circle of persons;

3) It is not allowed to combine databases containing personal data, the processing of which is carried out for purposes incompatible with each other;

3.7. The company destroys or depersonalizes personal data upon achieving the purposes of processing or in the event of the loss of the need to achieve the purpose of processing.

5.1.6. To protect your rights and legitimate interests, including compensation for losses and/or compensation for moral damage in court.

During the reorganization through the merger of the SZV-M organization, a new inspection was passed

The deadline is no later than the day when the organization submitted documents to make an entry in the Unified State Register of Legal Entities about the termination of its activities.

Nina Kovyazina, Deputy Director of the Department of Medical Education and Personnel Policy in Healthcare, Ministry of Health of Russia

 organizations and their separate divisions. Including foreign organizations that operate in Russia;

 TIN, if available. Therefore, if an individual does not have a TIN or it is unknown to the employer, then put a dash (clause 2.2 of Article 11 of the Law of April 1, 1996 No. 27-FZ).

To avoid mistakes when filling out the SZV-M form, check yourself and check the form with the list of common errors due to which the report on the SZV-M form will not be accepted.

For example, the deadline for the December 2020 report is January 16, 2020. January 15 is Sunday, so the deadline is postponed to the next business day.

After transferring the information to the Pension Fund, but no later than the deadline for submitting the report itself, also transfer copies of the SZV-M to employees.

This follows from the provisions of paragraph 2.2 of Article 11 and part 4 of Article 17 of the Law of April 1, 1996 No. 27-FZ, paragraph 2 of Article 9 of the Law of December 29, 2020 No. 385-FZ.

The error report from the Pension Fund arrived on the same day - February 15. The SZV-M report was also updated on the same day. The inspectors did not issue a fine.

Completed and signed by director A.V. Lvov submitted the SZV-M form to the Alpha accountant to the territorial branch of the Pension Fund of the Russian Federation.

If there is no agreement with the liquidator

Sometimes the director, who is also the sole founder, decides to liquidate his own company on his own. At the same time, he does not enter into an agreement with himself, and does not pay remuneration. What should I do?

In such a situation, during the period when the organization is in the process of liquidation, zero reports in the SZV-M form, or rather empty ones, do not need to be submitted (Letter of the Pension Fund of the Russian Federation dated July 27, 2016 No. LCH-08-19/10581). After all, although the liquidated company is still registered with the Pension Fund as an insurer, it has no one to submit individual information to.

Information about insurance experience

For the first time, employers will have to report on the new SZV-STAZH form based on the results of 2020. The deadline for submitting the report is no later than 03/01/2018.

The SZV-KORR form is submitted if it is necessary to clarify (correct) or cancel the data recorded on the individual personal accounts of the insured persons (clause 1.10 of the Procedure).

The SZV-ISH form is filled out by an employer who has violated the reporting deadlines for reporting periods up to and including 2020 (clause 5.1 of the Procedure).

in column 6 - the start date of the vacation is indicated;
in column 7 - end of vacation;
in column 11 - paid leave code “DLOTPUSK”.

The paper form is filled out with ink or a ballpoint pen of any color except red and green in block letters. Erasures and corrections are prohibited.

“AGREEMENT” – when in the reporting period there was payment under the agreement;
“NEOPLDOG” or “NEOPLAUT” – when payment has not yet been made.

about unworked periods, for example vacations, sick leave, etc.;
periods of work in harmful or special territorial conditions.

Submit the report again (If the report was NOT accepted, you must submit SZV-STAZH with the “Initial” type in section 1)
Add information

Incorrect information about the individual. But the fund accepted them and took them into account in the personal account. To correct an error, submit the SZV-KORR form with the type “KORR”

3. A.P. Ivanov. Working under an employment contract since 2020. In the period from June 5 to June 25, 2020, I was on regular vacation.

up to 1.5 years – until March 1, 2020 (inclusive);
up to three years – from March 2, 2020 to November 30;
went back to work December 1st

If you do not submit a report on time or submit it with incomplete or false data, then there will be penalties

Give the extract from SZV-STAZH to the employee also on the day of dismissal or termination of the civil contract.

In this case, the policyholder provides information on 25 or more insured persons working for him in the form of an electronic document.

Filling example

VESNA LLC will be liquidated in 2020. The date of approval of the liquidation balance sheet is 06/03/2019.

The company had two employees: director Ivanov I.I. and specialist Petrov P.S.

Employment contracts were concluded with both employees, which were terminated on 06/03/2019. In the period from January to the date of liquidation, the employees had periods of incapacity for work.

Sample of filling out SZV-STAZH during liquidation of an organization

SZV-experience: sample of filling out reports

Until 2020, organizations and entrepreneurs submitted a RSV-1 report to the Pension Fund, from which the body received information about the guardianship of the insured persons.

SZV-STAZH includes general information about the organization or entrepreneur, as well as information about employees who were hired during this period.

There is a single graph of four squares here. The year for which the document is being submitted is recorded here.

Personal information for each employee is entered in the columns “Last name”, “First name” and “Patronymic name”. The “SNILS” column indicates the insurance number assigned to it by the fund.

If the employee is going to retire, then when filling out the approximate date of the event is indicated.

· When providing one unpaid day, which can be provided to women in rural areas

· If the teaching staff has been granted an unpaid leave period of up to one year

In the column “Information about the dismissal of the insured person,” o is entered only when the day of dismissal is the final day of the year (December 31).

At the same time as the report, you must also prepare and submit the EFA-1 inventory. This summarizes all the data from the main document.

The inventory can be assigned one of three types – “Initial”, “Correcting” or “Cancelling”. The choice is made by checking the box opposite the status.

Section 1 includes the details of the business entity, and is filled out in the same way as Section 1 of the main report.

In section 2, in the “Reporting period” column, you need to enter 0, but in the “Year” column, write down the number of the year for which the report is being submitted.

In section 3 you need to indicate the total number of employees for whom data is submitted to SZV-STAZH.

Procedure for filling out the report

Fill out the form following the instructions below.

Step No. 1. Policyholder details.

We register information about the liquidated enterprise. We indicate the registration number assigned to the Pension Fund. We enter the TIN and KPP. Then we indicate the name of the insurance company.

Here: indicate the type of information provided - “initial”.

Step No. 2. Reporting period.

We indicate the calendar year for which the liquidation form is generated. For example, if a firm goes out of business in 2020, report “2019.”

Step No. 3. Information about the insured persons and periods of work.

We detail the information separately for each employee of the company. We indicate your full name and SNILS. Then we register all periods of work in the company. For each period, we enter the appropriate code, in accordance with the Appendix to the Resolution of the Board of the Pension Fund of the Russian Federation No. 507p.