Court verdict: SZV-M must be passed even in the absence of activity and employees

SZV-M for a single founder is a report to the Pension Fund, which is submitted by companies without employees. This happens if the labor functions of the general director are assigned to the sole founder of the company. What explanations does the Pension Fund, which administers personalized reporting, give in this regard? We will understand the rules for submitting the form and answer questions that concern sole founders.

The Russian Pension Fund has repeatedly changed its position regarding the need to submit a SZV-M report on the founder in 2020, who is the head of an organization without employed persons. It is mandatory to submit such a report; details can be read in the material “The Pension Fund of Russia has changed the requirements for the report, which employers must submit by April 15.”

What is SZV-M

This is reporting for the Pension Fund, which policyholders have submitted monthly for two years in a row. The form came into force in April 2016 - it was introduced by the board of the Pension Fund of the Russian Federation by resolution No. 83p dated 01.02.2016. The report is called “Information about the insured persons”. However, this phrase does not decipher the abbreviation. What do the letters SZV-M mean? SZV - “incoming information about the insured”, since the information is transferred to the Pension Fund of the Russian Federation, and not vice versa. The letter M means that the report is submitted every month.

The purpose of the report is to inform the Pension Fund about which insured citizens are currently working and how many of them are pensioners. After all, working people of retirement age are not entitled to pension indexation. This is what officials should be monitoring. So why then do you need SZV-M for the founder in 2020?

How to submit SZV-M if there are two founders?

In many companies there is not one founder, but two, three or more. This is not prohibited by law; the maximum number of LLC participants is limited to 50 (clause 1 of Article 88 of the Civil Code of the Russian Federation). One of the founders, as a rule, is appointed director of the company; labor relations (or civil law) may or may not be concluded with the rest. Who should I submit information to?

Just as when reporting to the Pension Fund under SZV-M for a single founder, in 2020 data is submitted for several persons. It doesn’t matter at all how many participants there are. Information is entered for all citizens. Next, we’ll figure out how to reflect the director in SZV-M.

Deadlines for SZV-M 2020: table

The reporting form must be submitted to the territorial office of the Pension Fund on a monthly basis. All deadlines for 2020 are shown in the table:

Form SZV-M with a single director and he is also the founder (2020) is submitted according to the same deadlines; no special conditions are provided for this case.

How to fill out SZV-M for a founder-director

The current SZV-M form was approved by the Pension Fund of the Russian Federation in Resolution No. 83P dated 02/01/16. Explanations for entering data into the document are also provided here. SZV-M for a director without salary is drawn up according to general rules. The deadline for submitting information to the Pension Fund is the 15th. For example, for March you should report until April 16th inclusive due to the postponement of the day off.

What exactly is reflected in the SZV-M for a director without a salary in 2018? The details of the employer-insurer must be provided. This is its name, reg. No. in the fund, INN and KPP codes. Then it is indicated for which month the form is submitted and the year. Then the type of report is indicated - initial, supplementary or canceling. All data is encoded - the transcript is taken directly from the report.

In the tabular part of the river. 4 information about the insured individual is entered. If you look at the form, you can see that the list of such persons does not indicate cases of work without an employment contract. But, most likely, changes will be made to the report soon. Here the full name of the founding citizen, his SNILS and TIN code are indicated (provided only if available). At the end, the document is certified by the head of the policyholder, a date, a stamp (if such details are issued by the company) and a personal signature are affixed. If the employer has open separate divisions (separate divisions), the form is submitted for each of them separately, subject to independent settlements between the division and its personnel.

Conclusion - in this article we examined whether it is necessary to submit an SZV-M to the Pension Fund for the sole founder in 2020. This report is provided in any case, even if no agreement has been signed with the founder; in the absence of salary settlements with an individual; when the economic activity of the enterprise is stopped. Likewise, this requirement for filing a SZV-M for the founding director in 2020 also applies to SZV-STAZH.

If you find an error, please select a piece of text and press Ctrl+Enter.

Who submits the SZV-M form

According to the Federal Law of 04/01/1996 N 27, all insurers without exception (legal entities and individual entrepreneurs, as well as individuals hiring workers) transfer to the Pension Fund information about all insured citizens who are on the staff.

The insured are those citizens for whom the fund receives contributions. SZV-M is submitted by employers for whom employees worked under employment and civil law contracts in the reporting month. Moreover, the report is submitted even if the person worked not a full month, but only a few days.

But is reporting submitted for the director if no one else is on the company’s staff? The Ministry of Finance and the Pension Fund answer: yes. In this case, the form is also handed in. Even if the director, who is also the founder, works without an employment contract (ET). After all, even in this case, the answer to the question “is the only director an insured person in 2020?” is positive. This is what the Pension Fund reminded all policyholders of.

Is it necessary to submit a SZV-M for a founder without an employment contract?

However, now the situation has changed radically. For the first time, SZV-M is filed for March 2020 for the founder, both working under a TD and without it. The normative basis is stat. 16 of the Labor Code, which states that even without a concluded employment contract, in this case, an employment relationship arises with the employee due to his actual admission to employment. It doesn’t matter whether the TD is concluded or not.

Therefore, the answer to the question: Is it necessary to indicate the founders in the SZV-M? will be positive regardless of whether an agreement is signed with him or not. Detailed explanations of officials are given in Letters No. LCH-08-24/5721 dated 03.29.18, 17-4/10/B-1846 dated 03.16.18. If you carefully study these documents, it becomes clear that this is not only about the monthly form of SZV-M, but also about the annual report of SZV-STAZH.

Opinion of the Ministry of Finance on the formalization of labor relations with the director - sole founder

Officials of the Ministry of Finance, in a letter dated March 15, 2016 N 03-11-11/14234, stated that the work of a general director without an employment contract does not indicate the absence of an employment relationship. Even if the director himself founded the company and manages it individually, he is still an employee, it’s just that the relationship is not secured by an agreement, but by the decision of the sole founder - the director himself. This position is confirmed by the letter of Rostrud dated 03/06/2013 N 177-6-1. There is also a court decision recognizing the sole founder - director as an insured person (Determination of the Supreme Arbitration Court of the Russian Federation dated 06/05/2009 N VAS-6362/09 in case N A51-6093/2008,20-161). In this case, the court ordered the FSS to pay the allowance due to the director, although the TD was not issued with him. As an insured person, the director must submit SZV-M reports for himself to the Pension Fund of the Russian Federation, even when working without a TD.

Is it necessary to file a SZV-M for founders who are not employees?

Is it necessary to include founders who are not employees of the enterprise in SZV-M? Of course, this does not mean legal entities, but individuals. Despite the fact that the Pension Fund of the Russian Federation previously explained (Letter No. LCH-08-26/9856 dated July 13, 2016) that reports on insured citizens are submitted only when signing a TD or GPD with them, due to recent amendments the situation has changed.

This is important to know: Legal grounds for termination of an employment contract

Even if no agreements have been concluded with the founder, the employer will still have to report. For the first time, SZV-M is submitted for March 2020 for the founding director, including persons with whom an employment relationship has not been formalized. Therefore, it is safer for businesses to submit information on all business founders. The fact of whether a TD is concluded or not, whether remuneration is paid or not, is no longer important. At least until the Pension Fund changes its position on this topic.

Opinion of the Pension Fund on filing SZV-M for the sole founder

The Pension Fund of the Russian Federation, in letter dated May 6, 2020 N 08-22/6356, expressed the position that the head of the SZV-M - the sole founder - is obliged to submit the report for himself, even if he does not receive a salary. According to representatives of the Fund, if wages and benefits were not paid in the reporting month, reporting in the SZV-M form is still submitted. The Pension Fund of the Russian Federation refers to the law of December 15, 2001 N 167-FZ “On compulsory pension insurance in the Russian Federation.” The regulation states that the insured persons are:

• Russian citizens;
• foreign citizens or stateless persons (residing in the Russian Federation),

if they work under an employment contract, including heads of organizations - the only participants and owners of the organizations' property.

According to Part 1 of Art. 7 Federal Law dated July 24, 2009 N 212-FZ, insurance premiums are paid from amounts transferred to citizens within the framework of labor relations. And we have already found out that the director - the only founder - is an employee without an employment contract, that is, he is in an employment relationship.

Following the conclusions of the officials, the director will have to submit a report to:

• even if an employment contract was not concluded with him;
• even if no payments were made to the general director in the reporting month.

True, then the Pension Fund of the Russian Federation changed its position, and for a whole year employers could not include the only founders in their reporting. But as of the March 2020 report, they are obliged to do this again, since the FIU has returned to its original point of view. This was stated in his information message.

Is it necessary to take SSM if there are no employees?

As for individual entrepreneurs, they must submit the SZV-M form only if they have employees. That is, when in the reporting month businessmen had labor or civil law contracts with employees. It does not matter whether the individual entrepreneur made payments to employees or not.

If an individual entrepreneur works alone, the businessman does not need to submit the SZV-M form for himself. Including those with zero indicators, that is, empty, without a list of employees. This is not provided for by current legislation.

For organizations

Simplified organizations must always submit form SZV-M to the Pension Fund. Even if they have no employees. If a company operates without employees, it means that it has a founder - a general director who pays himself a salary. Then it must be indicated in the report.

And it doesn’t matter whether an employment contract has been signed with such a director or not. According to the Ministry of Finance, even if an employment contract has not been concluded with the manager, an employment relationship still arises with him. Therefore, he is the insured person. Therefore, the general director must submit the SZV-M form.

Specialists from the capital's Pension Fund share a similar opinion.

Another situation arises if no one is registered in the company and there is no activity. There is no clear opinion about submitting the report. Thus, the branch of the Pension Fund in Moscow recommends submitting the SZV-M form to the person who signs the “zero” report on the RSV-1 form.

Is it necessary to take the SZV-M if there are no employees?

Usually this is the founder. After all, this report is submitted to the fund even in the absence of activity. But inspectors from the Orenburg region allow you to submit a “zero” report without a list of employees. This is possible when the organization has not drawn up contracts with anyone, there are no payments, and there is no activity. And also if the company is non-profit and the founder works for free.

However, your FIU may have a different opinion. Therefore, to avoid claims from inspectors, clarify your fund’s position on this issue. And do as the officials recommend.

Form No. SZV-M

Information about the insured persons

If you find an error in the already submitted SZV-M, it should be corrected. To do this, you must submit a canceling or supplementing form to the Pension Fund, depending on the type of inaccuracy. We have discussed the most common mistakes in this article. And we share with you information on how to correct them.

Note. The legislation does not establish a deadline for submitting cancellation and supplementation forms. But it’s better not to delay this. If you manage to send the “clarification” before the deadline for submitting the monthly report, you will avoid a fine. If not, the fund will apply sanctions.

How will they be fined for mistakes in SZV-M?

If the employer independently found errors in the SZV-M, then he can correct them without a fine only before the deadline for submitting the report. That is, until the 10th day of the month following the reporting month. For example, SZV-M for June can be adjusted without sanctions until July 10 inclusive. After the 10th the reporting period ends. Accordingly, mistakes will be fined.

Another situation is if Pension Fund employees found an error in the report. Then they will send a notice (protocol) of the inaccuracy to the employer. From the date of receipt (if by mail, then six days for delivery), you will have two weeks to correct the error without penalty.

If you meet the deadline, there will be no penalty. If not, the fund will fine you. The fine for one mistake is 500 rubles. And its total amount will be calculated based on the number of employees for whom you made a mistake.

The same amount will be charged for each employee not included in the report.

If you did not include the employee in the report

What accountants forget about. You must submit SZV-M for all persons with whom you had employment or civil law contracts in force during the reporting month.

Is it necessary to submit a zero report SZV-M

The term of the contract - a day or a month - is not important. Accordingly, a report should be sent even to those citizens whom you fired on the 1st. Or they were hired on the last day of the month.

How to fix the error. To add data on the missing employee to the report, submit to the Pension Fund the supplementary form SZV-M with the code “additional”. And write down there the full name, SNILS and Taxpayer Identification Number of the employee you initially forgot about. Do not list the entire staff again.

If you have added an extra employee to SZV-M

What accountants forget about. Employees dismissed before the start of the reporting month do not need to be included in SZV-M. Even if in the reporting month you paid these former employees money and calculated contributions for them. If the employment or civil contract was not in force for at least one day in a month, there is no need to submit reports.

Note. There is no need to submit SZV-M for those dismissed before the start of the reporting month. Even if you made payments to them and assessed contributions on them.

How to fix the error. To remove an employee from SZV-M, fill out the cancellation form with the “cancel” type. Include only the extra employee who was included in the report by mistake. Do not list everyone who was indicated in the primary reporting. Otherwise, the Pension Fund will also reset the correct data in the report.

An important point. To correct erroneous data in SZV-M, submit a supplementary form. There is no need to cancel a previously submitted report.

An example of issuing a cancellation SZV-M for an extra employee

Vesna LLC applies a simplified taxation system. In May 2016, administrator A.V. was fired from the organization. Dmitrieva. And in June the employee was paid severance pay. The accountant mistakenly submitted SZV-M for June to the dismissed person. The inaccuracy was discovered on July 4th. Then the accountant issued a cancellation form for the employee. And it included data only on A.V. Dmitriev.

If you have provided incorrect employee information - TIN, SNILS, full name

What accountants forget about. TIN is not a mandatory detail of the SZV-M form. Therefore, if you do not have an employee identification number, you do not need to include it in the report. It won't be a mistake. But if the number is indicated and it is incorrect, it should be corrected. The remaining information about the employee is required in the form. They also need to be corrected if they are wrong.

On a note. You can find out the TIN of an individual on the website of the Federal Tax Service of Russia nalog.ru in the “All services” / “Find out TIN” section. To do this, you will need the employee's passport details. If the TIN is not there, it means it has not been assigned to the employee. Then the employee should contact the Federal Tax Service himself for a number.

How to fix the error. Submit the supplementary form SZV-M with the code “additional”. There, indicate the correct information for the employee whose information was initially incorrect. There is no need to enter other employees.

Let us recall that previously, in their oral explanations, Pension Fund specialists required two forms to be submitted based on erroneous information: canceling and supplementing. Now, we repeat, only a form with the code “additional” is enough. Based on it, controllers will immediately replace old data with new ones. There is no need to cancel incorrect information.

Points that require special attention:

1. To include the missing employee in the report, submit to the Pension Fund the supplementary form SZV-M with the code “additional”. And mark in it only the employee who was initially forgotten.
2. If you need to remove an extra employee from the original SZV-M, prepare a cancellation report with the “cancel” type. And add there the citizen whose information was submitted by mistake.
3. You can correct a report without a fine only until the 10th day of the month following the reporting month. Afterwards, the fund will fine 500 rubles for each employee with erroneous data. The same fine is for each person who is not included in the form.

Starting from April 2020, organizations and individual entrepreneurs submit a new report to the Pension Fund of Russia, in the SZV-M form. This document is drawn up if the company has employees with whom the employment relationship is secured by contracts, and accordingly, insurance premiums are paid to them.

https://youtu.be/Znq3pcotDKY

But what if the company did not conduct business during the reporting period? Prepare zero reporting? And is it necessary to provide such a report to an individual entrepreneur? Find answers to these and other questions on this topic in this publication.

“Zero” does not mean optional

Do I need to pass zero SZV-M? The question became relevant immediately after the appearance of this type of reports. In February 2020, a resolution of the Pension Fund Board approved a new reporting format that must be sent to the Pension Fund every month. This form continues in 2020.

Who should be subject to reporting in the SZV-M form?

• all employees with whom the employment contract continues to operate in the reporting month or a new one has been concluded;
• individuals with whom a civil contract was concluded in the reporting month, or it continues to be valid. For example, we are talking about GPAs that provide for the performance of work or the provision of services under copyright or scientific orders, and the remuneration that is paid to them is subject to insurance contributions.

And even when an organization suspends operations for some period without paying its employees wages, the obligation to submit SZV-M is still necessary. Because even in conditions of temporary lack of wages, employees remain insured persons.

Zero SZV-M, if the general director is the only founder

Is a zero SZV-M required in 2020 if the director of an enterprise or organization is also the sole founder of the company? Yes, in this case a report on this form will be required.

The Pension Fund explained why it is necessary to submit a certificate for the founding director without a salary

Since by law the director is considered employed in such a situation. He does not need to conclude a contract. Or rather, he simply cannot draw up an agreement with himself, but even without this he is an official labor unit in his company. Find details about this in the Pension Fund Letter dated 05/06/2016 No. 08–22/6356.

But there is a special case when you don’t have to take SZV-M. This is when there are no employees in the organization, activities in it are stopped. And the above conditions: the director and the founder are one person, not registered under an employment contract or GPA.

Zero SZV-M in 2020 for individual entrepreneurs

As for the zero SZV-M in 2020 in relation to individual entrepreneurs, there are also some features, and very significant ones. So, if an individual entrepreneur does not have employees, then he will not need to submit these reports to the Pension Fund at all.

But if there are hired employees or when the labor of third parties is used and a civil contract is concluded with them, it is necessary to submit data for these individuals in the SZV-M form.

If you still submit a non-zero SZV-M form, then do not forget to give your employees copies of the SZV-M report.

Copies of SZV-M for employees

In Art. 11 clause 4 of Law No. 27-FZ “On personalized accounting” has been amended since 2017. According to the innovations, the employer is obliged to provide its employees with copies of all reporting forms in two cases:

• if the employee wrote a statement asking for a copy of the reporting;
• if the employee quits.

There are also deadlines for providing copies of reports:

• up to 5 days after receiving the application from the employee;
• on the day of dismissal or termination of the contract.

Under no circumstances should a copy of the entire SZV-M report form be given to the employee. This is related to that. that the SZV-M form contains personal data of other employees (last name, first name, patronymic, TIN), and without their consent it is prohibited to transfer such data. Therefore, employees must be issued an SZV-M statement issued for a specific person.

On this page you will find detailed instructions for filling out the SZV-M form, and you can also find a sample of filling out this document.

Is the information useful? Tell your friends and colleagues

Source: https://obd2bluetooth.ru/nuzhno-li-sdavat-szm-esli-net-rabotnikov/