Should women on maternity leave be included in the svv (reports, financial statements, deadlines for submitting the svv)

SZV-M: parental leave

Current as of: October 17, 2020.
A question that is often found on the Internet this year is whether it is necessary to indicate maternity leavers in the SZV-M. By maternity leave and maternity leave, most people mean:

• employees on maternity leave;
• workers and workers on parental leave (Article 14 of the Law of May 19, 1995 N 81-FZ). As you remember, this kind of leave can be issued not only by the mother, but also by the father of the child, as well as his grandparents and some other relatives (clause 39 of the Procedure, approved by Order of the Ministry of Health and Social Development dated December 23, 2009 N 1012n).

Let's start with the fact that in the SZV-M it is necessary to reflect information on those persons with whom you concluded / terminated an employment or civil law contract in the reporting month or is still in force (clause 2.2 of Article 11 of the Law of 04/01/1996 N 27-FZ). While the employee is on maternity leave, or on child care leave for up to 1.5 years or up to 3 years, the employment contract with her continues to be valid. That is, a worker belongs to the working population. This means that personalized information in the SZV-M form must be submitted for it.

So maternity leavers must be indicated in SZV-M. And similarly, in SZV-M, “maternity leave” should also be named (returning to the question that a man can also take parental leave).

Providing a report to the dismissed person

According to para. 2 clause 4 art. 11 of Law No. 27-FZ of 04/01/1996, it is necessary to provide SZV-M upon dismissal of an employee. This must be done on the day of dismissal. Fill out in the same way as for submission to the Pension Fund, but include only the data of the resigned employee. Information about other persons is personalized and it is prohibited to provide it to third parties and organizations; this is established by the liability rules of Art. 90 Labor Code of the Russian Federation, art. 13.11, 13.14 Code of Administrative Offenses of the Russian Federation, art. 137 of the Criminal Code of the Russian Federation and other regulatory legal acts. In addition, receive confirmation that the document has been issued. This can be done in the following way:

• take written confirmation in free form;
• make a copy and put the employee’s signature and the date of provision on it;
• keep a journal of issue where the reason for issue and the signature on receipt will be recorded.

Filling out SZV-STAZH when granting parental leave

Parental leave is counted towards the total and continuous work experience, as well as into the work experience in the specialty (except for cases of early assignment of an old-age insurance pension) (Article 256 of the Labor Code of the Russian Federation).

In this regard, information about employees on parental leave to care for a child under 3 years of age is subject to mandatory reflection in the SZV-STAZH, incl. in cases where the employee is on such leave for the entire reporting period.

Not only parents, but also other persons can exercise the right to such leave, provided that they actually care for the child (Article 256 of the Labor Code of the Russian Federation).

Moreover, the fact of the presence or absence of payments made in favor of such employees, subject to insurance contributions, does not matter in this case.

Completing Section 3 of the SZV-STAGE will depend on whether the employee continues to work while on parental leave (on a part-time basis) or not.

If an employee does not work while on parental leave, then in column 11 “Additional information” of Section 3 of the form a special code is entered, the indication of which depends on:

- from the person to whom this leave is granted;

— depending on the child’s age (see table).

Is it necessary to enter information about women on maternity leave in SZV-M?

After the introduction of the new SZV-M reporting form, enterprises and entrepreneurs began to have numerous questions about how to fill it out. The new form, like many accounting documents and reports, had some subtleties and not everyone understood who should be involved in the preparation of this form, what information must be included and what information can be omitted. One of these problematic issues was maternity leave for female employees of the enterprise.

Before answering this question, it is necessary to determine which women have the status of workers on maternity leave. These include:

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If the employer has an official employment contract or any other agreement included in the list of permissible acts with a person on maternity leave, then throughout the entire period of pregnancy or child care, the employer is obliged to report information about the employee to the Pension Fund of the Russian Federation, indicating data in the SZV form -M.

It does not matter whether there were payments during this period. The most important thing is that a person is listed on the staff of the enterprise as a working unit.

Answers to frequently asked questions

Question N1: Hello! For a couple of months, our organization was provided accounting services under a contract by a woman who was an individual entrepreneur. We always included information about it in the SZV-M report. In the first month there were no comments from the Pension Fund, but in the second month we were fined. Not long ago she went on maternity leave. Do we need to indicate information about it in the SZV-M report?

Answer: Firstly, information about such an employee did not need to be indicated in the SZV-M earlier, since this woman is your counterparty, not an employee. If you did this, then it was a mistake and the Pension Fund of Russia did not notice it the first time. Secondly, an individual entrepreneur providing services to an organization is not a person insured by the organization, be it a maternity leaver or a working person, which means that information about him does not need to be included in the SZV-M report. An individual entrepreneur must independently inform the Pension Fund about himself and his employees.

Who should fill out the SZV-M report

This form was developed legally by the Pension Fund of the Russian Federation. It reflects all information about employees. The surname, first name, patronymic of the employees, their SNIL, and if data is available, the TIN are indicated. It looks like this:

Only employers who have employees or who have entered into at least one employment contract fill out such a document. This may be an agreement for one day, or a one-time performance of work, but be that as it may, if a contract of a legal nature is concluded, then you need to submit the SZV-Mv pension fund form.

She will submit and fill out the form until the organization closes. Even if there are no more employees left, but the company continues to operate, the form is filled out for one head of the company. In this case, there is no need to be confused; an individual entrepreneur who does not have employees does not submit a report! So, who submits the SZV-M report:

• An individual entrepreneur who has entered into an employment contract with at least one employee.
• Organizations and firms that have also entered into contracts and have one or more employees on staff.
• When drawing up contracts for one day, or for seasonal work.
• All employers who have employees.

For details on filling out and submitting the SZV-M, watch the video:

Should organizations submit SZV-M if they have no employees?

All employer-insurers are required to submit reports to the Pension Fund. Organizations are insurers in accordance with Art. 5 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund.”

Current legislation does not provide for exemption from fulfilling this obligation even if the calculation contains zero indicators due to the absence of an object for taxation of insurance premiums, i.e.

What will need to be indicated in the SZV-M for an employee on maternity leave?

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As already written, it does not matter who applies for parental leave (father or mother and relative, guardian), the following individual data must be entered into the form:

• Full name of the employee on maternity leave.
• SNILS of a maternity leave person.
• TIN if this data is known to the employer.

In addition, in a certain section of the RSV-1 form you will need to indicate:

• “Children” - when providing maternity leave for up to 1.5 years to the child’s parent (father or mother).
• “For children” - when granting maternity leave up to 3 years to the mother or father.
• “Children” - when granting maternity leave for up to 3 years to any other relative of the child or his guardian.

The maternity leave itself in the RSV-1 report is noted in section 6.8 and the code “DECREE” is indicated there.

The Pension Fund itself did not consider it necessary to notify the employer whether to include maternity leave in the reporting. Despite the fact that all explanations are indicated in the form itself, there are points that require detailed consideration.

Therefore, we can safely say that employees on maternity leave should be included in the SZV-M report. Special sections were allocated for them in the form. Maternity leavers are those employees who are listed as working at an enterprise or organization; the employment relationship with them has not been terminated, therefore reporting is submitted as for all other employees.

It is important for the responsible person to remember that any error or inaccuracy in indicating the staffing table may lead to penalties, which the Pension Fund may impose by law. Therefore, you should not forget any of your employees, no matter where they are. If there are employment agreements, then the employee is registered with the company. And individual accounting is kept according to it too.

The report is submitted to the regulatory authority no later than the 15th. This reporting is monthly, so every month on the 15th the document is first checked through the program (you can download it on the Pension Fund website) and then the document is sent to the fund.

The workplace of the responsible person must be prepared for sending such documents. The appropriate programs have been installed so that documentary reports can be sent on time and without technical problems.

Let us remind you once again that failure to submit the SZV-M form on time will result in a fine of 500 rubles for each employee. And if it is a large organization, then the fine will be simply huge, and it can only be challenged in court.

The SZV-STAZH form was approved by Resolution of the Pension Fund Board of January 11, 2017 No. 3p. See “New forms of personalized accounting: SZV-STAZH, ODV-1, SZV-KORR AND SZV-ISKH.” Who should submit the SZV-STAZH form to the Pension Fund of Russia units? Should individual entrepreneurs take SZV-STAZH? What is the deadline for submitting a new report? Is a new report required when employees retire? We will answer these and other questions, and also provide a sample of filling out the SZV-STAZH form.

How to fill out SZV-M if an employee quits

A frequently asked question is whether dismissed employees are included in SZV-M? At the time of dismissal, the organization terminates the employment relationship with the employee. In the month of dismissal, the employee is included in the report, but in the next month - no longer.

Let's take a closer look at the case of filling out a form when an employee resigns. Ivanov I.I. resigns on May 22, 2020. The accountant submits the report form for the month of May, including Ivanov I.I. The accountant of the organization GBOU DOD SDYUSSHOR "ALLUR" compiles SZV-M for May 2020. Let's fill out the report step by step.

Step 1. Fill in the organization’s data: registration number in the Pension Fund, name, INN, KPP.

Step 2. Specify the reporting period.

Step 3. Reflect the type.

Step 4. Submit information about the insured persons: personalized data, SNILS and TIN.

For June 2020, the accountant will no longer include this employee.

Who and where should submit the SZV-STAZH form

SZV-STAZH is an annual report that at the end of the year is required to be submitted to the Pension Fund of Russia units. Based on this reporting, PFR units will receive information about periods of work, as well as insurance premiums accrued and paid for these periods.

The following are required to submit information in the form SZV-STAZH to the territorial divisions of the Pension Fund:

• organizations and their separate divisions;
• individual entrepreneurs, lawyers, notaries, private detectives.

The listed persons must report to the Pension Fund of the Russian Federation as part of the SZV-STAZH form for all their employees who perform work under an employment or civil law contract (Article 1, paragraph 1, Article 8, Article 15 of the Federal Law of 01.04.1996 No. 27 -FZ). It is worth noting that the SZV-STAZH form must be submitted for all individuals who are in an employment relationship with the insured or with whom civil contracts have been concluded. This follows from paragraph 1.5 of the Filling Procedure, approved. By Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p.

We believe it would be advisable to further consider some of the features that policyholders may encounter when deciding whether to submit new personalized reporting in the SZV-STAZH form.

If there were no payments during the reporting period

If an employment or civil law contract was concluded with a “physicist”, but there were no payments for them in the reporting period, then the SZV-STAZH form at the end of the year still needs to be generated and submitted. The fact of the presence (absence) of payments is not decisive in relation to this reporting.

If the founding CEO does not receive payments

The peculiarity of the legal status of the head (director) of the organization is as follows: he is subject to the norms of labor law, as an employee who has entered into labor relations with an employer - a legal entity on the basis of an employment contract (Part 1 of Article 273, Article 274 of the Labor Code of the Russian Federation ). In this regard, we do not rule out that the SZV-STAZH form at the end of the reporting period (that is, the year) will need to be generated for the general director, the sole founder. Moreover, even if an employment contract has not been concluded with him and he does not receive any payments from his own organization. After all, a report on the SZV-STAZH form must be filled out for all persons who are in an employment relationship with the insured (clause 1.5 of the Filling Out Procedure, approved by Resolution of the Pension Fund of the Russian Federation Board of January 11, 2017 No. 3p). However, so far there has been no official clarification on this matter. Therefore, we will not make statements on this matter.

If self-employed citizens are not employers

Individual entrepreneurs, lawyers and notaries who pay pension contributions only “for themselves” do not have to submit information on the SZV-STAZH form for themselves. After all, they have entered into neither labor nor civil law relations with any insured. They do not have to report on their own experience.

Where to submit the report

A new report on the experience is submitted to the territorial bodies of the Pension Fund. Tax inspectors will not accept it, despite the fact that since 2020 they have been monitoring the accrual and payment of insurance premiums. The length of service of individuals remained “under the supervision” of the Pension Fund and its territorial bodies.

How to pass SZV-M for May

To view all materials of the Glavbukh System, try

Each accounting document has its own subtleties. But with the advent of a new document, new questions arise: how to fill it out, who fills it out and where to submit it.

The emergence of a new form for the SZV-M pension fund raised many questions. So, let's figure it out from the very beginning. How to reflect workers on maternity leave in SZV-M, do they need to be included in the general list?

Deadline for submitting the annual work experience report

The deadline for submitting a new work experience report is no later than March 1 of the year following the reporting year. This is provided for in Article 11 of Federal Law No. 27-FZ dated 01.04.1996. Therefore, for the first time, you need to report to the Pension Fund authorities on the new SZV-STAZH form for 2020 no later than March 1, 2020.

Please note that the new SZV-STAZH form does not cancel the submission of information on the SZV-M form. This is explained primarily by the fact that these reporting forms have different purposes. Based on monthly reports from SZV-M, the fund monitors the work of pensioners. This is necessary in order to limit the indexation of pensions. The SZV-STAZH form has a completely different “task”. From this report, officials will take data on length of service and contributions to reflect them on the individual personal accounts of insured persons. And based on this data, insurance pensions will then be assigned.

When is SZV-STAZH handed in early?

The SZV-STAZH report may need to be submitted to the Pension Fund authorities ahead of schedule - without waiting for the end of the reporting year. This must be done if an employee (contractor) contacts the policyholder (organization or individual entrepreneur) with an application stating that he plans to retire in the near future. In this case, the policyholder is obliged to send the SZV-STAZH report to the territorial division of the Pension Fund of the Russian Federation within three calendar days from the date of the insured person’s application. This is provided for in paragraph 2 of Article 11 of the Federal Law of 04/01/1996 No. 27-FZ. However, even in this case, the SZV-STAZH form for such a person will also need to be submitted as annual reporting - no later than March 1.

The purpose of introducing a new report from organizations to the Pension Fund

The new SZV-M report was put into effect not so long ago: in 2020, Resolution of the Board of the Pension Fund N 83p was issued, which provided for such an obligation for employers.

The purpose of this report is to provide information to the Pension Fund about insured persons. The fund needed such information because the indexation of insurance pensions for age pensioners was suspended, which in turn required tracking working pensioners. That is, at its core, the SZV-M report is necessary for the fund to implement anti-crisis measures in the field of pension provision.

SZV-STAZH form: how to fill out

The form of the annual report on the experience is called “Information on the insurance experience of insured persons.” This form is Appendix No. 1 to the Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p. You can download the report form for the SZV-STAZH form in Excel format in the “Documents” section.

Next, we will consider the composition of this form and provide examples of filling out its main sections.

Section 1 “Information about the policyholder”

In this section, indicate the registration number in the Pension Fund, TIN and KPP of the organization or individual entrepreneur, as well as a short name.

Please note that clause 2.1.4 <Procedure for filling out>, approved. Resolution of the Board of the Pension Fund of the Russian Federation No. 3p dated January 11, 2017, stipulates that in the “Name (short)” field, the short name of the organization (legal entity) must be indicated. But what should individual entrepreneurs do? Is it necessary to enter the “Last Name, First Name and Patronymic” of the businessman in this field? The Filling Procedure says nothing about this. However, the format required for submitting the SZV-STAZH report stipulates that this field should not be left blank. Therefore, apparently, individual entrepreneurs should indicate their last name, first name and patronymic in this field. Perhaps some official explanations from the Pension Fund of Russia will soon appear on this matter.

Also in this section of the SZV-STAZH form, you need to mark with an “X” the type of information being submitted:

• “initial” - when information is submitted for the first time;
• “supplementary” - if the original data contained errors that did not allow the data to be distributed among the personal accounts of the insured persons;
• “appointment of pension” - if the insured person, in order to assign an insurance pension, needs to take into account the data of the reporting period (year), for which the SZV-STAZH form has not yet been submitted.

Thus, in general, the section “Information about the policyholder” of the initial SZV-STAZH report, which must be submitted for 2020, may look like this:

Section 2 “Reporting period”

In this section you need to show the year for which reporting information is presented. Accordingly, when submitting the annual report for the first time in 2020, this field requires Fr.

If, for example, in 2020 an employee contacts you and informs you that he is retiring, then in the “Reporting period” field also show “2017”, since it is the data from the beginning of this year that the fund requires to assign and calculate the insurance pension.

Section 3. “Information about periods of work of insured persons”

In this section, indicate, in particular, the full name of each insured person, SNILS, periods of work under an employment or civil law contract, and also note the codes relating to periods of work.

General filling rules

When filling out the report, adhere to certain rules, which are enshrined in the “Procedure for filling out the SZV-STAZH form,” approved. By Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p. For example:

• Please indicate your full name in the nominative case;
• indicate the data in columns 6 and 7 “Operation period” within the reporting period. That is, if you submit a report for 2020, then the dates must only be within 2020 (from 01/01/2017 to 12/31/2017);
• for forms with the “Pension assignment” type, fill out the “Period of work” column on the date of expected retirement. The employee must indicate this date in the application when contacting the employer.

Special codes

The periods of work of insured persons in the SZV-STAZH form will need to be accompanied by various explanatory codes. Let us recall that a similar approach was used earlier when filling out section 6 of the calculation of insurance premiums in the RSV-1 form. However, the form of this calculation will no longer apply from 2017.

Here are a few examples of the “experience” coding of section 11 of the new personalized report SZV-STAZH:

Fill in the codes for territorial and special working conditions in columns 8 and 9 of section 3 of the SZV-STAZH form based on the Parameter Classifier used when filling out information for maintaining individual (personalized) records. Such a Classifier is issued in the form of an appendix to the “Procedure for filling out the SZV-STAZH form”, approved. By Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p. Next you can:

• ;

Sections 4 and 5. Information on accrued (paid) insurance premiums

Section 4 “Information on accrued (paid) insurance contributions for compulsory pension insurance” and section 5 “Information on paid pension contributions in accordance with pension agreements for early non-state pension provision” are filled out only in the form with the “Pension Assignment” type. In the “original” form of the experience report, leave the columns of these sections blank.

As for filling out, in section 4, mark with an “X” whether insurance pension contributions have been accrued and paid for the periods of work noted in section 3 of the form. In section 5, an “X” also needs to answer questions about whether pension contributions have been paid in accordance with pension agreements for early non-state pension provision (if such agreements have been concluded). If yes, then you need to indicate the period of such payment.

Zero report: is it necessary to submit?

Even if there are no employees, it is simply impossible to pass the “zero” SZV-STAGE. The thing is. that the format of the SZV-STAZH report, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2017 No. 3p, provides for at least one completed line in the list of insured persons. It is impossible to submit a report without a single entry in section 3 “Information about the periods of work of the insured person.” Therefore, be sure to fill out information for at least the only founder who receives a salary and acts as the head of the company.

New reporting to the Pension Fund (form SZV-M) 2020

New reporting form for employees to the Pension Fund of the Russian Federation using the SZV-M form
• Download the current version of the SZV-M form.

• See sample filling below.

Starting from 2020, employers must submit monthly reports to the Pension Fund for employees using the new form SZV-M (Federal Law No. 385-FZ dated December 29, 2015). This type of reporting is intended to monitor the payment of pensions to working pensioners. But at the same time, the form is submitted to absolutely every employee.

Due dates

It must be submitted monthly no later than the 15th of the next month. The due dates for 2020 are as follows:

• December 2020 — From January 1 to January 15, 2018
• January 2020 — From February 1 to February 15, 2018
• February 2020 — From March 1 to March 15, 2018
• March 2020 — From April 1 to April 16, 2018
• April 2020 — From May 1 to May 15, 2018
• May 2020 — From June 1 to June 15, 2018
• June 2020 — From July 1 to July 16, 2018
• July 2020 — From August 1 to August 15, 2018
• August 2020 — From September 1 to September 17, 2018
• September 2020 — From October 1 to October 15, 2018
• October 2020 — From November 1 to November 15, 2018
• November 2020 — From December 1 to December 17, 2018
• December 2020 — From January 1 to January 15, 2019

The fine for failure to submit reports is 500 rubles (for each employee).

The fine for providing false information is 500 rubles (1 document).

Who exactly submits this form? These reports are submitted by those who are registered with the Pension Fund as an employer. An organization (including a foreign one operating in the Russian Federation) or an individual entrepreneur becomes an employer when an individual. the person has concluded at least one employment or civil law contract (GPC). It is important to remember that:

1) If an employee was hired on the last day of the reporting month, he must also be included in the SZV-M.

2) The report also includes those who are on leave without pay or to care for a child, provided that the previously concluded employment contract continues to be in force with these persons.

IMPORTANT POINT: if there are employees, but wages for the reporting month were not paid to anyone, the SZV-M form still needs to be submitted. Section 4 of the form itself (in small print) states that it includes employees with whom in the reporting month they were contracted, continue to work, or were terminated:

• employment contracts; civil law contracts (GPC), the subject of which is the performance of work and provision of services;
• copyright contracts;
• agreements on the alienation of exclusive rights to works of science, literature, and art;
• publishing licensing agreements;
• licensing agreements granting the right to use works of science, literature, and art.

For individual entrepreneurs: if there are no employees, there were no employment contracts (or GPC) concluded in the reporting month, then there is no need to hand over anything, no “zeros”.

For organizations (legal entities): Letter of the Pension Fund of the Russian Federation dated July 13, 2016 No. LCH-08-26/9856 allows you not to submit the SZV-M form for the founder if 2 conditions are met:

1) The organization does not operate, and no payments are made to the founder;

2) The founder performs the functions of a manager, but an employment contract or a civil law contract has not been concluded with him;

The same applies to the chairman of the cooperative and partnership (elected to the position by the general meeting, no employment or civil contract has been concluded with him).

Although it must be said that some take the so-called “zero” form, i.e. without indicating the insured persons in the table at all. In some regions they accept the report in this form, while in others they still ask to include data on the founder(s).

IMPORTANT: in the Altai and Belgorod branches of the Federal Tax Service they require mandatory submission of zero reports.

In what form should reports be submitted?

If according to the average number of employees you have:

1) 25 or fewer employees – we submit on paper (or optionally in electronic format).

2) More than 25 employees - strictly electronically using electric. signatures.

If this procedure is violated and you submitted it in paper format instead of electronically, you will be fined 200 rubles.

No TIN - what to do?

In accordance with Federal Law No. 136-FZ dated May 1, 2016, it is permitted not to indicate the TIN in the SZV-M form. The law provides wording that the TIN is indicated “if available.” There can be 2 situations:

1) The employee, in principle, has not previously been assigned a TIN. Then submit the SZV-M form without indicating the TIN of such an employee (leave the column empty), there will be no fines for this.

The employee can then independently obtain a TIN from the tax office if he wants. However, tax authorities advise that in the future the SZV-M report should still include the TIN for each employee, because

from 2020, they want to shift control over insurance premiums to the shoulders of the Federal Tax Service.

2) The employee does not remember his TIN. You can find it out on the tax website nalog.ru, then the sections “ALL SERVICES” - “FIND OUT INN”, then you just have to enter the employee’s passport data. If the TIN is not found in this way, it means that the employee did not receive it.

SNILS is missing

A person starting work for the first time in his life may not have SNILS. In this case, you, as an employer, have the obligation to issue an insurance certificate to this employee within 2 weeks from the date of conclusion of the contract (clause 9 “Instructions ...", approved by order of the Ministry of Health and Social Development of Russia dated December 14, 2009 No. 987n).

If by the time you fill out the SZV-M form, the insurance certificate of the new employee has not yet been received, then include the data of this employee in the report without indicating SNILS. But, because

This document will not be accepted in electronic form with an empty SNILS, then you must write a letter to the Pension Fund explaining the reasons for the absence of SNILS.

Only then, when you have SNILS in hand, fill out a new sheet of the form for this employee with the note “supplementary” in column “3. Form type."

OKUD code. In other documents this field is not filled in. But it’s better to check with the Federal Tax Service.

OKPO code. Indicated in the letter from Rosstat received upon registration. You can also find out at OKPO.ru.

Section 1. We indicate the details of the policyholder:

• Registration number in the Pension Fund of Russia. After registration, you should have received a letter by mail in which this number is written. You can also find it out by TIN by calling the tax office.
• Short title. LLC "Fantik" or IP Sergeev P.P.
• TIN and checkpoint. The last details must be filled in only by organizations (legal entities).

Section 2. We mark the reporting period and calendar year with a cross in the box.

Section 3. Use a cross in the box to indicate the type of form: initial, supplementary or canceling.

Section 4. Data is reflected on employees who received payments during the reporting period (under labor and civil contracts, the subject of which is the performance of work or the provision of services).

The full names of employees can be indicated either alphabetically or randomly - it is at your discretion.

At the end, the signature of the manager is placed indicating the position, a transcript of the signature, the date of signing and a seal (individual entrepreneurs are placed if available).

If there are errors on the submitted form

1) If you have already submitted the report and at the same time noticed in time that errors were made, you need to fill out a new sheet in exactly the same way (with errors), but in the column “3. Form type" indicate "cancelling". Along with this sheet, fill out another new one, but already filled out correctly, and in the Form Type column indicate “supplementary”.

2) If you forgot to include one of the employees in the reporting, then draw up a new sheet, include only “forgotten” employees there, and in column “3. Form type" indicate "complementary".

ATTENTION: The Pension Fund has developed a program for checking reports to the Pension Fund (in particular, the SZV-M form), submitted electronically. That is, before sending the form to the fund, it can be pre-checked for errors.

https://www.youtube.com/watch?v=CcKRuDZL0Rg

Link to the program: https://www.pfrf.ru/branches/bashkortostan/info/~srahovatelym/1423

Liability: what fines may be

If the SZV-STAZH report is submitted to the Pension Fund of Russia unit later than the deadline, the policyholder may be fined. The fine is 500 rubles for each insured employee.

If the SZV-STAZH experience report is submitted on time, but does not show data for all employees, then a fine is also possible - 500 rubles for each insured employee who was not included in the reporting.

A fine is also possible if a company or individual entrepreneur submits a report on time, but shows false information in it. Then a fine is also possible - 500 rubles for each insured employee for whom false data was provided (for example, an incorrect SNILS was indicated). This is provided for in Article 17 of the Federal Law of April 1, 1996 No. 27-FZ.

To avoid a fine, check the SZV-STAZH within five working days from the moment you receive the protocol from the Pension Fund. This is permitted by Article 17 of Federal Law No. 27-FZ dated April 1, 1996. If you meet this deadline, there will be no fines.

As we have already said, if the number of employees is 25 or more, then the policyholder is required to submit SZV-STAZH for them in electronic form. If you submit a “paper” report in violation of this requirement, the policyholder will be fined 1,000 rubles. This is provided for by Part 4 of Article 17 of the Federal Law of April 1, 1996 No. 27-FZ.

How to fill out a form for a dismissed employee?

If employees were laid off in the first quarter of 2020, do they need to be reflected in the SZV-M form?

The form is submitted for reporting periods. The reporting period is understood as the month for which the SZV-M form is submitted (paragraph 13 of Article 1 of Law No. 27-FZ of 04/01/1996). If an employee quit between January and March, there is no need to provide information about him in this report. This is explained by the fact that the first reporting period according to the new form is April. If an employee is dismissed in April, then the data on him must be reflected in the SZV-M for April.

Form SZV-4-1: filling rules

Registration number of the Pension Fund - indicates the number under which the employer is registered as a payer of contributions to the Pension Fund, indicating the codes of the region and district according to the classification adopted by the Pension Fund.

TIN, KPP - indicates the taxpayer identification number of the employer and the reason code for registration in accordance with the Certificate of Registration.

Name (short)—indicate the short name of the organization. In the instructions for filling out individual (personalized) accounting document forms, there are no requirements for the procedure for indicating the name of the organization, but the territorial bodies of the Pension Fund of the Russian Federation require the name of the organization to be indicated without quotation marks, and with the legal form after the name, for example: Management Company Strategy LLC. Billing period - the reporting year is indicated.

Insurance number - indicates the insurance number of the individual personal account contained in the insurance certificate of the insured person.

Last name, first name, patronymic - filled in the nominative case. It is mandatory to fill in your first and last name.

Address for sending information about the status of an individual personal account - indicate the full postal address to which information about the status of the personal account of the insured person should be sent. All generally accepted abbreviations may be used. This information is required for all employees. Amount of accrued insurance contributions - indicates the amount of accrued contributions to the Pension Fund for this employee for the reporting year. The contribution amount is divided into two parts:

• Insurance part of the labor pension - indicates the amount of the accrued contribution to the Pension Fund for the billing period for the insurance part of the labor pension, in rubles and kopecks
• Cumulative part of the labor pension - indicates the amount of the accrued contribution to the Pension Fund for the billing period for the cumulative part of the labor pension, in rubles and kopecks
• At the additional tariff - indicates the amount of the accrued contribution to the Pension Fund for the billing period at the additional tariff for additional pension provision, in rubles and kopecks. This field is filled in if the employee, in addition to the main HP category, is assigned a category at an additional tariff - AIR.

Work period - in this case, there are two work periods:

• For temporary disability (months/days) - the total time in months and days of periods of temporary disability for the reporting year is indicated
• Leave without pay (months/days) - indicates the total time in months and days spent on leave without pay. The period of unpaid disability is also included in the period of unpaid leave.

Work experience for the billing period - the periods of work in the reporting year are indicated. “Work experience for the reporting period” may contain several lines in the following cases:

• if the employee quit and was rehired by the same employer during the reporting period;
• if working conditions changed and the changes were documented with appropriate documents;
• if the insured person has different working conditions due to the type of work, and it is impossible to allocate a calendar period of work in special or harmful working conditions. In this case, the details “Beginning of period” and “End of period” are indicated only in the first line relating to this calendar period;
• if the legislation provides for a preferential procedure for calculating length of service in accordance with the monthly accounting of actually worked time (for example, for divers and other workers working under water (trainer of marine animals), as well as in conditions of high atmospheric pressure (for example, in a pressure chamber), this time indicated on a monthly basis.

If, when filling out the form, information about the insured person’s length of service does not fit into the number of lines established by the form, filling out the form continues on the reverse side of the sheet. Wherein:

• on the front side of the sheet, an o is made at the bottom right;
• the signature of the head of the organization and the seal of the organization are located on the reverse side after the table “Work experience for the reporting period.”

Beginning of the period, End of the period - dates are indicated as follows: DD.MM.YYYY. The dates of the “Beginning of period” and “End of period” columns must be within the reporting period. A sequence number is assigned only to rows containing the “Beginning of Period” and “End of Period” dates.

Territorial conditions (code) - to be filled in if the organization has workplaces that are located in an area included in the list of regions of the Far North, areas equated to regions of the Far North, exclusion zones, resettlement zones, residential zones with the right to resettlement, residential zones with preferential socio-economic status. The list of codes for territorial conditions is provided by the classifier of the same name. Special working conditions (code) - are indicated in accordance with the parameter classifier of the same name only for special working conditions. This parameter is not filled in if special working conditions are not documented, or when the employee’s employment in these conditions does not comply with the requirements of current regulations.

If an employee enjoys the right to preferential pension provision in accordance with Lists No. 1 and 2 of production, work, professions, positions and indicators giving the right to preferential pension provision, approved by Resolution of the Cabinet of Ministers of the USSR of January 26, 1991 No. 10 (or exercises the right for preferential pension provision in accordance with Article 78 of the Law of the Russian Federation “On State Pensions in the Russian Federation”), the code of the corresponding List position (or profession code) is indicated in the next line, starting with the column “Special working conditions”, the code entry is not limited by width graphs.

Calculation of insurance period

• basis (code) - filled in in accordance with the classifier of the same name for certain categories of workers.
• additional information - filled in either in accordance with the parameter classifier of the same name, or indicated:
• actual time worked (months, days) – the number of calendar months and days worked under special working conditions. For example: 2 m. 20 days. Fill in only if the insured person was employed in work with special working conditions not every day during the calendar period limited by the dates “Beginning of the period” and “End of the period”, when the legislation provides for the calculation of length of service on a preferential basis for the insured person, provided that the specified employee is not constantly engaged in these jobs (for example, employees of specialized repair organizations, workshops, areas)
• length of service of convicted persons (months, days) – the number of calendar months and days of work of the convicted insured person included in the length of service. Fill out only for convicted insured persons serving sentences in prison
• time the diver spent under water (hours, minutes) - fill out only for divers.

Conditions for early assignment of a labor pension

• basis (code) - filled in in accordance with the parameter classifier of the same name for certain categories of employees.

additional information:

• flight hours – flight hours for civil aviation flight personnel (hours, minutes). Filled in only if one of the values ​​is indicated in the “base (code)” column: AIRCRAFT, SPECIAL
• flight hours – test flight hours (hours, minutes). Filled in only if one of the values ​​is indicated in the “base (code)” column: ITSISP, ITSMAV, INSPEKT, LETISP
• number of parachute jumps - filled in only if one of the values ​​is indicated in the “base (code)” column: NORMAPR, REACTIVE
• number of descents (ascents) - filled in only if one of the values ​​is indicated in the “base (code)” column: NORMSP
• actually worked time (months, days) – the number of calendar months and days actually worked in positions of aviation engineering staff or in air traffic control. Fill in only if the insured person was employed at the specified jobs not every day during the calendar period limited by the dates “Beginning of the period” and “End of the period”, when the legislation provides for the calculation of length of service on a preferential basis for the insured person, provided that the specified employee is constantly not employed in these jobs
• the volume of work (share of the rate) for the position performed by medical workers - is filled in if one of the values ​​is indicated in the column “ground (code)”: 28-SM, 28-GD, 28-SMHR, 28-GDHR.
• share of the rate worked by teachers in schools and other institutions for children - the number of teaching hours worked by teachers in schools and other institutions for children (except for primary school teachers and directors (chiefs, managers) of orphanages, sanatorium orphanages and special (correctional) children's homes homes for children with developmental disabilities) - filled in if one of the values ​​is indicated in the “ground (code)” column: 28-PD (indicating the share of the rate is mandatory; indicating the number of teaching hours is optional); 28-PDRK (share of rate is not indicated; indication of the number of hours is required).

To manually enter the SVZ-4-1 form, you can use the link below.

Who is filling out the SZV-M and what points should be taken into account

The new form was developed by the Pension Fund of Russia and it must reflect complete information about employees, namely: the employee’s full name, his SNILS, INN (not necessarily from 2020). To get a general idea of ​​filling out the form, you can consider the following example:

Should organizations submit SZV-M if they have no employees?

You or the attorney must explain the date the specific knowledge was obtained and that subsequent notice was given immediately.
In special cases that have nothing to do with pregnancy or childbirth as such, dismissal may be officially declared acceptable. However, such a special case is subject to strict requirements. It can only be present if the termination is not related to the employee's condition during pregnancy or her condition before the expiration of four months after the birth. The names of employees who have an employment agreement of any form and type with the employer must be included in the general list of employees. It doesn't matter what the term is in the agreement. Each act must be reflected in a new report. SZV-M is a report required for all companies and enterprises, with the exception of individual entrepreneurs without hired employees, who are exempt from this obligation.

Other things may apply if the employer is close to existence due to the fulfillment of obligations arising from maternity protection. This is exclusively the case when a nightclub operator announces that an employee who worked for him as a bartender is pregnant. Due to the ban on night work for expectant mothers and the impossibility of employment during working hours, the employee cannot be objectively employed.

The authority responsible for granting approval is the highest state authority responsible for occupational safety and health or an authority designated by that authority. The application must contain those facts that the authorities must determine whether there are any specific reasons for this. If a specific case does exist, it is still in principle at the discretion of the authority whether it agrees to termination or not.

The form is filled out by the responsible person - an accountant or manager. The document is submitted to the Pension Fund office at the place of registration of the company every month, until the 15th. In case of violation of the deadlines, a fine of 500 rubles is imposed on the employer. for each employee.

Form SZV-4-2: filling rules

1. OKUD code is temporarily not indicated.

2. Information about the policyholder: Pension Fund registration number: required to be filled out. The number under which the policyholder is registered as a payer of contributions to the Pension Fund is indicated, indicating the region and district codes according to the classification adopted by the Pension Fund.

Format: XXX-XXX-XXXXXX.

Name (short): required. The short name of the organization is indicated.

3. Billing period: required to be filled out. The year for which information is provided is indicated.

4. Information for the billing period about the insured persons:

Insurance number: required. The insurance number contained in the insurance certificate of the insured person is indicated.

Format: XXX-XXX-XXX XX

Last name, first name, patronymic: Last name and first name are required. Details are indicated in the nominative case. Filling in is done only in capital Russian letters.

Address for sending information about the status of an individual personal account: to be filled in upon the first submission of SZV-4-2, as well as when changing and clarifying the specified details. Specify the full postal address to which information about the status of the insured person's personal account should be sent. Address elements are filled in only in capital Russian letters and begin with the semantic part of the element, and then the abbreviated name of the element type is written. Full stops at the end of abbreviations (except d. and sq.) are not allowed.

5. Amount of accrued insurance premiums:

• for the insurance part of the labor pension: required to be filled out. The amount of the accrued contribution to the Pension Fund for the billing period for the insurance part of the labor pension is indicated (in rubles and kopecks);
• for the funded part of the labor pension: required to be filled out. The amount of the accrued contribution to the Pension Fund for the billing period for the funded part of the labor pension is indicated (in rubles and kopecks);
• at an additional rate: must be completed for persons paying fees at an additional rate. The amount of the accrued contribution to the Pension Fund for the billing period according to the additional tariff for additional pension provision is indicated (in rubles and kopecks).

6. Period of work from (dd.mm.yyyy) to (dd.mm.yyyy): dates within the billing period are indicated (no more than one entry).

for temporary disability (month/day): filled in if there are periods of temporary disability during the accounting year. The total time in months and days of periods of temporary disability is calculated using the following algorithm:

Legend: Gn Mn Dn – start date of the period Gk Mk Dk – end date of the period G M D – total time

Gk Mk Dk - Gn Mn Dn + 1 day = G M D + 1 day In this case 1. D = Dk - Dn, if D < 0, then D = D + 30 and Mk = Mk - 1

2. M = Mk – Mn

The end of the period on sick leave – the beginning of the period on sick leave + 1 day (30 days are rounded up to 1 month).

6. Details: Name of the manager’s position, Signature, Explanation of signature must be filled out.

7. Date: must be filled in (DD name of the month YYYY).

8. M.P.: stamp is required. (An insured who is not a legal entity may not affix the stamp).

To manually enter the SVZ-4-2 form, you can use the link below.

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What information is indicated for an employee on maternity leave?

As we have already noted, not only the child’s mother, but also his father and relatives can be on maternity leave. To fill out the SZV-M, you will need the following information for the employee:

What will need to be indicated in the SZV-M for an employee on maternity leave?

There is no specific time limit for filing an application. The employer cannot terminate the contract until the competent authority has submitted a declaration of eligibility. The previously announced termination is irrevocably invalid. Since the Authority's declaration of admissibility is an administrative act, it must be final to have its full effect. They come into force finally only if the validity of the administrative act comes into force.

• Full name of the employee on maternity leave;
• SNILS;
• TIN, if available.

It is important for the person responsible for filling out the SZV-M to remember that the slightest error or inaccuracy can lead to a fine, so you should enter information carefully and correctly.

In recent years, the state has been trying to remove many obstacles that hinder business development. An individual entrepreneur is freed from filling out countless papers and constantly submitting reports. You only need to make timely tax and mandatory payments to two funds - pension and health insurance.

On the other hand, regardless of whether the dismissal is compatible with other employment protection provisions in labor law, the approval is not subject to formal approval and remains a matter for the labor courts to decide if a dispute arises. If terminated by a pregnant woman without the necessary consent of the competent authority, the termination is irrevocably void. The invalidity of the termination must be confirmed by the employee himself or his lawyer within three weeks of her access to the labor court.

It has become much easier to do this, since all payments now go through their own tax office, which has taken on the functions of an administrator.

A slightly different picture is associated with hired workers when an employment contract was concluded. You will not only have to pay insurance premiums, but also submit a report on time and prepare copies for employees in 2020.

If the ineffectiveness of the termination is not asserted in court within these three weeks, the termination will in principle be effective from the beginning. However, if the employee herself was unaware of her pregnancy at the time of termination, she may request retrospective recognition of the claim within two weeks of learning of the pregnancy. In this case, however, she or counsel must be able to argue that she was denied a timely filing despite all due care in light of the facts of the case.

Special cancellation protection for parental leave

Scope of special parental leave cancellation protection

The right to parental leave at the time of notice of dismissal is decisive. However, only those employees are eligible for parental leave who can demonstrate a relationship with the child such that he or she lives with the child in the household and cares for and educates him or her. If a non-custodial parent requests parental leave, the custodian must agree.

Moreover, the new reporting form, which is received by the Pension Fund of Russia, must be filled out monthly and independently by the employer himself or the responsible employee who is entrusted with this responsibility.

Many people try to avoid routine filling and use special programs or online services. At the same time, there are certain nuances regarding the issuance of copies of the new certificate to your employees. They are often related to the registration procedure, timing, issuance and inaccuracies.

Is it necessary to submit the SZV-M form for employees who are on leave without pay?

Protection against dismissal applies to all types of termination by an employer in labor law.
It includes both ordinary and extraordinary completion or. Parental leave starts as early as possible after the birth of the child, but can also start later, which can determine applicants. From this point on, the employer cannot terminate the employment relationship, regardless of when the termination should take effect. If parental leave is claimed over multiple periods of time, protection from dismissal will be available for up to eight weeks, for the first period of claim only. It is important for entrepreneurs to understand this issue, especially in the absence of activity and the calculation of contributions. The report is tied to each month, not quarter. To understand this issue, you need to get a complete understanding of the approved form and its purpose.

Procedure for registration and issuance of a copy of SZV-M in 2020

New rules and changes to the form were approved more than a year ago. It must be filled out for all employees with whom a contract was concluded or.

Now copies of SZV-M for employees in 2020 are prepared and issued monthly, just like a report for the pension fund:

• In fact, an extract is made from the general report so as not to disclose the personal data of other persons.
• Indicate the surname, first name and patronymic, individual personal account number and.
• The first section of the report is dedicated to the policyholder himself with the short name of the company, registration and identification numbers and codes that have been assigned.
• The reporting period is located in the second section, where each month has its own code value, starting from 01 (January). The year will need to be specified.
• The third section indicates the type of form, which can be initial and additional. It is filled out when you need to fill in some important missing information for a certain period. Sometimes a cancellation form is used to cancel incorrectly specified data.
• The table in the fourth section is dedicated to the insured persons, indicating their serial number, last name, first name and patronymic, personal account and identification number.

Inaccuracies and errors in the last name and other data can lead not only to reworking the report, but also to penalties.

An employee or contractor has the right to contact the employer and receive a certificate on any day of the month without giving reasons:

• an extract will definitely be required by a person collecting a package of documents for assigning a pension;
• it is required to be issued to the employee on the day of dismissal or expiration of the contract (basic information is in the fourth section);
• it is advisable to formalize your request in writing in order to make an extract in two copies, which the employee must sign (one of them is given to him in his hands, the other remains in the company);
• if a log of issued documents is kept, the employee will sign in the appropriate box where the name of the certificate will be indicated;
• a copy can be issued after a separate receipt is issued, since it serves as written confirmation.

The changes provide for receiving an extract no later than 5 days from the date of application, unless we are talking about the days of dismissal and termination of the contract.

Who rents and when?

Not only budget organizations, but also all insurers are required to provide reporting on insured persons:

1. Any organizations.
2. Individual and private entrepreneurs.
3. Self-employed citizens.
4. Individuals hiring citizens for paid work.

The instructions are offered for public sector employees, but are suitable for all policyholders. As a general rule, information about insured persons in the SZV-M form is compiled as of the end of the reporting month. Information must be sent to the Pension Fund by the 15th of the next month. The deadlines for submitting SZV-M in 2020 are presented in the table.

Table of codes in SZV-STAZH (column 11 “Additional information”)

Vacation periods in the form of SZV-STAZH break the main length of service.

For example, if an employee worked from January 1 to December 31, 2017 (the whole year), and was on vacation from July 1 to July 28, then the form indicates:

• Experience from January 1 to June 30
• Vacation from July 1 to July 28 (with the mark DLOPUSK in column 11 “Additional information”)
• Experience from July 29 to December 31

In practice, due to discrepancies in verification, the following situation arises:

• In cases where you fill out a period with the code “DLOTPUSK” in the work experience, the Pension Fund of the Russian Federation sends a warning with code 20 (this is not an error, but a warning that will not lead to refusal to accept the payment).
• To avoid unnecessary warnings, allocate the period of the next vacation separately with the code “DLOTPUSK” only for employees with preferential length of service - under special, difficult working conditions. In other cases, you can record the length of service without the “DLOTPUSK” code.

Is it necessary to include women on maternity leave in SVZ-M?

This form was developed by the Pension Fund and is intended to be filled out by employers who have employees or workers performing their duties under contracts. But the Pension Fund has not received any additional clarification regarding the procedure for including maternity leavers in reporting documents based on information about. Therefore, in this case, the general requirements for the preparation of these documents should be applied to all employees, regardless of whether they are at the workplace or temporarily absent.

When preparing reports, organizations must enter into SZV-M all their employees who have various forms of contractual labor relations with them. Therefore, in this form the company enters all insured persons who have the following obligations to it:

• Current employment contracts.
• Employment contracts that ended in the reporting period.
• for the provision of services or performance of work.
• Author's orders.
• Agreements with the alienation of the exclusive right to scientific works and works of art.
• Licensing agreements (publishing, scientific, works of art).

And since, according to labor legislation, the employer cannot sever the employment relationship with employees on maternity leave on his own initiative, this category of citizens is still active employees. Therefore, information about women on maternity leave must be included in the SZV-M when drawing up a report.

• Employees remaining on postpartum leave.
• Employees who have taken parental leave.

The maternity benefit in “1C: ZUP 8” is discussed in this video: