How to fill out the SZV-STAZH report for 2019 in 2020 - sample

Why was a separate report on length of service introduced?

Since 2020, insurance premiums, for which previously had to be reported separately to extra-budgetary funds (except for payments for injuries), began to be subject to the provisions of the Tax Code of the Russian Federation. Accordingly, they are supervised by the tax service.

Despite the fact that most of the texts of the laws regulating the issues of calculation and payment of insurance premiums were transferred without changes to a special chapter of the Tax Code of the Russian Federation, a number of points in the procedure for working with these payments had to be changed. In particular, reporting on contributions has changed. It became consolidated, combining the main sections of those reports that were previously submitted to the Pension Fund and the Social Insurance Fund. However, when merging, the following were removed from it:

• final indicators of settlements with funds at the beginning of the year and at the reporting date;
• data on payment documents;
• tables containing personal information about the length of service of employees.

The frequency (quarterly) of the new consolidated reporting on contributions remains the same. The data on length of service excluded from it, which is of interest solely for accounting when calculating pensions in the future, is important only for the Pension Fund. Therefore, the Pension Fund retained the function of accepting reports on it. However, it was decided to change the frequency of submission of the report - it must be submitted once at the end of the year.

From 2020, it is planned to introduce another report to the Pension Fund. You can read about the planned innovations here.

https://youtu.be/pY_jq4871Fw

Why is it necessary to report on experience?

In accordance with Art. 1 of the Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” individual (personalized) accounting - organization and maintenance of records of information about each registered person to ensure the implementation of his rights in the compulsory pension system insurance, provision of state and municipal services and (or) performance of state and municipal functions in accordance with the legislation of the Russian Federation, including using the insurance number of an individual personal account as an identifier of information about an individual.

Individual personalized accounting consists of maintaining an individual account for each person insured in the compulsory pension insurance system, which contains information about:

• length of service;
• income;
• the amount of insurance premiums paid, etc.

Who submits the experience report and to whom?

Insurers (organizations and individual entrepreneurs with employees, lawyers, notaries) fill out the SZV-STAZH for all insured persons working for them under an employment or civil law contract, including in relation to the heads of the organization who are the only participants (founders) members of organizations , the owners of their property (PFR letter dated 06/07/2018 No. 08/30755).

Individual entrepreneurs who do not have hired employees during the reporting period and have not entered into civil contracts with individuals for the provision of services (performance of work) do not submit this report.

The report on the SZV-STAZH form is filled out regardless of whether payments were made to the insured persons during the reporting period or not.

This form is submitted to the Pension Fund of the Russian Federation by organizations at the place of registration, individual entrepreneurs - at the place of residence (Clause 1, Article 11 of the Law “On Accounting” dated 04/01/1996 No. 27-FZ).

If an organization has a separate division that is registered with the Pension Fund as an insurer, then the report is submitted at the location of this separate division. Information about the length of service of employees of other separate divisions that are not registered as policyholders is included in the report of the parent organization and submitted to the Pension Fund at its location.

In addition, an extract from the SZV-STAZH form must be submitted to the insured person (Clause 4, Article 11 of the Law “On Accounting” dated 01.04.1996 No. 27-FZ):

• within 5 days from the date of application;
• on the day of dismissal;
• on the day of termination of the civil contract.

The procedure for filling out the SZV-STAZH upon dismissal of an employee differs from the generally established one. Get trial access to ConsultantPlus and get a free sample and example of completing a report in a Typical Situation.

Read about the possibility of submitting a zero report SZV-STAZH in the material “SZV-STAZH - is zero reporting submitted?”

Sample SZV-STAZH report upon dismissal of an employee

The report for a dismissed employee in the SZV-STAZH form contains information:

• last name, first name and patronymic;
• employee's personal identification number;
• employer registration number in the Pension Fund of Russia;
• INN/KPP of the company.

Approximate information provided in the sample:

Employee: Kurilov Y.S.

Periods of insurance coverage:

• Was on administrative leave (at his own expense) from January 1 to January 20;
• Labor duties were performed from 21.01 to 01.06;
• There were days of temporary disability from June 2 to June 9;
• Continued to perform labor functions until the day of dismissal from June 10 to November 14.

Each period is reflected in detail in the completed sample SZV-STAZH, which is filled out for dismissed employees. You can download it from the link: SZV EXPERIENCE OF A DISMISSED SAMPLE

Procedure and deadline for passing SZV-STAZH in 2020

The SZV-STAZH report form, submitted in 2020 for 2020, was approved by Resolution of the Pension Fund of Russia Board of December 6, 2018 No. 507p. In comparison with the information previously included in the quarterly reports submitted to the Pension Fund, there is nothing fundamentally new in it. Even the tables reflecting data on experience are similar.

However, the Pension Fund considered it necessary to obtain, along with information on length of service, some information that would clarify certain issues regarding the reporting employer:

• on the number of persons for whom information on length of service was generated;
• on the summary amounts of contributions accrued and paid for the year (dividing them by type of payment) and the debt on them at the beginning and end of the year;
• on the existence of working conditions that give the employee the right to early retirement, and on the number of such persons.

To reflect this data, Resolution No. 507p approved another form - EDV-1, which must be submitted along with the SZV-STAZH report.

ATTENTION! Starting with reporting for 2020, submitted to the Pension Fund of Russia in 2019 and 2020, forms SZV-STAZH and EDV-1 must be drawn up on forms approved. by resolution of the Pension Fund Board of December 6, 2018 No. 507p. You can download the updated forms here.

See also “What are the differences between the SZV-STAZH form and the EDV-1 form?” .

As the deadline for submitting a report on experience, the Law “On Individual (Personalized) Accounting...” dated 04/01/1996 No. 27-FZ (clause 2, Article 11) indicates March 1 of the year following the reporting year. Law No. 27-FZ does not contain rules on shifting it if it coincides with a weekend, so if March 1 is a general day off, the report will have to be submitted earlier. In 2020, March 01 is Sunday. Therefore, we recommend reporting the day before on Friday - 02/28/2020.

At the same time, the law also provides for exceptions to the deadline for submitting the SZV-STAZH report.

So, if the insured person submits an application for a pension, then the report must be submitted within 3 calendar days from the date of receipt of such an application (Clause 2, Article 11 of the Law “On Persuance” dated 04/01/1996 No. 27-FZ).

How to fill out the SZV-STAZH when applying for a pension and what additional documents to prepare, find out in the ConsultantPlus Typical Situation, having received trial access to the system for free.

Also, the report is submitted ahead of schedule by the insured in the event of liquidation, reorganization, termination of the status of a lawyer, the powers of a notary engaged in private practice (Clause 3 of Article 11 of the Law “On Persuchet” dated 04/01/1996 No. 27-FZ). Information on when a report must be submitted in such situations is given in the table:

For employers submitting information about the length of service for a number of persons exceeding 24, there is an obligation to send reports to the Pension Fund of Russia electronically (clause 2 of Article 8 of Law No. 27-FZ). When the number of employees whose data is included in the report is less than 25, then the information can be submitted on paper.

When sending reports electronically, be sure to check that the receipt of the reports is sent from the Pension Fund. We explained why this needs to be done in the material “An important change in reporting to the Pension Fund from October 1, 2020.”

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.

Rules for registration and sample of filling out SZV-STAZH in 2020

The list of information that must be reflected in reporting on length of service is provided by Law No. 27-FZ (clause 2 of Article 11), which requires the following indications for each employee:

• FULL NAME.;
• his personal account number;
• period of work during the reporting year;
• conditions giving the right to apply a special procedure for recording length of service or to early retirement.

Read about what these conditions are in the article “Special work experience - what is it?” .

Download our checklist for filling out the SZV-STAZH for 2020 and avoid making mistakes.

The main table of the SZV-STAZh form is intended for entering the above data. The form also contains fields for indicating the information necessary to identify the employer (its name, registration number, INN and KPP), data about the reporting period and the type of information (for the yearly report they will be initial, and in case of subsequent corrections - supplementary. In case of When submitting a report on employees applying for a pension before the end of the reporting year, the type of information will be indicated as “appointment of pension”).

Spaces are provided in the form for making notes on the presence (absence) of accrual and payment of contributions, but they are not filled out in the annual report, since they are intended for a report compiled in connection with the assignment of a pension.

The main part of the report is section 3 “Information on the period of work of the insured persons.”

In it, in order, you need to indicate the last names, first names, patronymics of the insured persons, SNILS, periods of work within the reporting year.

In this case, you need to indicate in a separate line for each employee the start and end dates of the period when he worked or did not work, for example, he was on vacation, on sick leave.

In this case, in column 11 you need to indicate additional information for each period of work. Additional information is reflected in the following codes:

If the period was interrupted, for example, an employee quit during the year and was hired again, each period must also be indicated on a separate line.

If a report of the “Pension Assignment” type is submitted, then the end date of the period is indicated as the employee’s expected retirement date specified in the employee’s application.

If the employee’s dismissal date falls on December 31 of the year for which the SZV-STAGE form is being submitted, then in column 14 you must indicate the symbol “X”.

If an employee has the right to early retirement due to territorial conditions, then in column 8 “Territorial conditions (code)” you must indicate one of the following codes:

Note: The list of regions of the Far North and equivalent areas was approved by Resolution of the USSR Council of Ministers dated January 3, 1983 No. 12.

If an employee has the right to early retirement due to special working conditions and these conditions are documented, and insurance premiums at an additional rate or pension contributions have been paid in accordance with pension agreements for early non-state pension provision, then in column 9 “Special working conditions (code )" you must specify one of the following codes:

The list of industries, works, professions, positions and indicators that give the right to preferential pension provision was approved by Resolution of the USSR Cabinet of Ministers dated January 26, 1991 No. 10.

Column 10 indicates the code of the basis for calculating the insurance period:

Column 12 “Base (code)” contains the code of the basis for the condition for early assignment of an insurance pension.

In column 13 “Additional information” you need to indicate additional information on the conditions for the early assignment of an insurance pension.

For a sample of filling out the SZV-STAZH form for 2020, see our website:

SZV-STAZH report form - in what cases is it generated?

The consolidated reporting of SZV-STAZH contains complete changes in the insurance period of employees: sick periods, vacations, dismissal, retirement. The report is generated for all employees in the following cases:

• Employees were accrued and paid income under civil and labor contracts;
• Individuals were paid royalties;
• Settlements were made with FL under license agreements;
• The company has a single founder, who is also the CEO;
• Employees (other persons) are insured under the Social Insurance Fund, Pension Fund, Compulsory Medical Insurance program (i.e. the company made deductions from all income).

The information relates to part of the personalized reporting, which is used in the future to calculate the insurance pension of a potential pensioner.

Responsibility for violations related to the SZV-STAZH form

In accordance with Art. 17 of the Law “On Accounting” dated April 1, 1996 No. 27-FZ, a fine of 500 rubles is imposed on the policyholder. for each insured person in case of:

• failure to submit or submit a report in violation of the deadline;
• the report contains incomplete or unreliable information.

For violation of the electronic submission form, a fine of 1,000 rubles has been established.

In addition, an administrative fine in the amount of 300 to 500 rubles will also be imposed on officials. (Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation).

If at the time of dismissal the employee has not been issued an extract from the SZV-STAZH, then according to Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation:

• officials can either be warned or fined in the amount of 1,000 to 5,000 rubles;
• individual entrepreneurs are given a fine in the amount of 1,000 to 5,000 rubles;
• organizations can be fined 30,000–50,000 rubles.

Read about liability for violations in SZV-M in the following materials:

• “SZV-M: 500 rub. for a typo?
• “From October 1, the rules for imposing a fine for SZV-M will change”;
• “The court again did not allow the company to be fined for additional SZV-M”;
• “An accountant on sick leave - a mitigating circumstance in case of delay in SZV-M?”

Fines for violations of reporting according to SZV-STAZH

If for some reason the SZV-STAZH report is not provided to the employee within the period prescribed by law, then this is a violation for which a fine of 30,000 to 50,000 rubles is provided for the company, from 1,000 to 5,000 rubles for the individual entrepreneur.

For policyholders who submit a report later than the deadline, they will be fined from 500 rubles for each employee. The same amount is charged for indicating erroneous information in the personal data about employees in the report.

You should be aware of the limitation on the number of employees for firms that report via the telecommunications system. For providing information on paper where the list of employees exceeds 25 people, the company will be fined 1,000 rubles.

Summarizing the above, we note that the policyholder needs to make changes to the personnel document flow.
Promptly transfer information to dismissed employees using the new SZV-STAZH form. Track differences in reporting for working employees, as well as those dismissed because. Errors on the form will result in monetary penalties. Rate the quality of the article. Your opinion is important to us:

Results

Information about length of service is no longer included in reporting on insurance premiums due to the fact that the tax service is now in charge of the calculation and payment of contributions intended for the Pension Fund. She has no need to obtain information about her work experience, but the Pension Fund has such a need. Therefore, the obligation to accept data on length of service remains with this fund. The report is submitted in the SZV-STAZH form once a year no later than March 1st. In general, the report for 2019 must be submitted no later than 03/01/2020 at the same time as the EFA-1 report, but since this is a day off, we recommend submitting your report before Friday - 02/28/2020.

Sources:

• Tax Code of the Russian Federation
• Federal Law of 04/01/1996 N 27-FZ “On individual (personalized) registration in the compulsory pension insurance system”
• Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 N 507p
• Resolution of the USSR Council of Ministers of 01/03/1983 N 12
• Resolution of the Cabinet of Ministers of the USSR dated January 26, 1991 N 10

You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

Deadlines for filing SZV-STAZH upon dismissal of an employee

A significant change has also been introduced by a new rule for SZV-STAZH. In connection with the introduction of the new form, it is required to provide a copy to the company’s employees, subject to:

• the employee quit;
• submitted a written request to receive information in his hands in the form SZV-STAZH.

The first condition is fixed in the updated labor legislation on mandatory documents provided to employees. The list of documents is handed over to the employee personally, or by mail with mandatory confirmation of receipt of the postal item.

For those employees who have not been dismissed and have submitted a request in writing, the deadline for generating the SZV-STAZH form must be prepared and submitted no later than 5 days after receipt of the application.

Important! The completed report must contain only the individual information of the employee on whose behalf the request was received or for the person being terminated. There should not be information about other employees on the form.

How to submit the SZV-STAZH report?

Insurers submit the SZV-STAZH report to the Pension Fund within the following deadlines:

In some cases, the policyholder must submit reports to the Pension Fund outside the deadlines:

This information may be presented as follows:

Important! When submitting information in electronic form, the relevant body of the Pension Fund of the Russian Federation sends to the policyholder confirmation of receipt of the specified information in the form of an electronic document.