Are contracts of a civil legal nature included in the agreement?

SZV-M for civil contracts

In this case, it is meant that the report should include all persons cooperating with the company under the following agreements:

• To provide services or perform various types of work.
• By author's order.
• For work under a license, including those related to rights on scientific topics or art.
• On the alienation of exclusive rights to scientific works.

How do the report and the GPC agreement relate?

The law regulating personalized reporting for insured persons specifies that the report must include employees who:

• Have valid GPA with the company.
• They are charged insurance premiums from the remuneration received from the company.

In this case, the report must mention persons who, during the reporting period:

• Had a valid contract for the entire period.
• The contract was terminated (or its validity ended) on the first or subsequent days of the month.
• We concluded the contract within a month, including its last day.

How to reflect

To correctly display information about employees in the SZV-M report, you must rely on the requirements of the following documents:

• Law No. 27 on personalized reports.
• Rules for filling out the SZV-M form.
• PF clarification letters No. LCH-08-19/10581 and No. LCH-08-26/9856.

Which regulate the procedure for filling out section 4 of the form, and determine the circle of persons included in this section. Namely, they require mandatory compliance with two conditions:

1. Payment of remuneration under the contract.
2. Calculation of insurance premiums for this amount.

Reporting according to 223-FZ

The monthly procurement report under 223-FZ must be posted in accordance with Art. 4 223-FZ and Decree of the Government of the Russian Federation No. 908 of September 10, 2012.

Each organization acting as a customer, which has posted the Procurement Regulations in the Unified Information System and conducts its procurement activities in accordance with the norms of 223-FZ, must submit monthly procurement reports 223-FZ. According to Part 19 of Art. 4, information on the cost and quantitative characteristics of public procurement must be placed in the Unified Information System no later than the 10th day of the month following the reporting month. The statement is published even if the institution did not conduct procurement activities in the current month - zero indicators are entered in the document.

How to make a report on 223-FZ before the 10th (a sample of filling, an example will be presented in our article), we will tell you further.

In order to publish a particular monthly report under 223-FZ, it must be signed with the customer’s enhanced qualified digital signature.

SZV-M and contract

We are talking about the execution of a certain type of work from the customer for a pre-agreed payment. And if the customer pays insurance premiums, then he is obliged to submit a report to the Pension Fund.

The most confusing issue when drawing up SZV-M for employees under a contract is the discrepancy between the validity period of the contract and the timing of remuneration payment, and, consequently, the calculation of insurance. Moreover, payment for this type of agreement is made:

• After completing it.
• It is possible to pay an advance if this is provided for in the contract itself.

In this case, several options are possible:

• If the contract specifies the start and completion dates of the work, then the SZV-M is submitted to this contractor only for periods starting from the start time and ending with the completion date of the work under the contract, regardless of the date of its signing.
• If the period for completing the work is not specified, then the SZV-M is submitted to the contractor from the date of signing until the time of final payment, inclusive.
• If an advance payment was made before the start of work, then this form will also be issued to the contractor during this period.

After completion of contract work, the customer transfers the SZV-M to the contractor (individual) against signature.

At the same time, the fourth section should contain information only on this performer, that is, in this case, the report form is individual, without entering data about other persons.

What does the contract include?

In accordance with Art. 702 of the Civil Code of the Russian Federation, two parties are necessarily involved in a contract:

The contract may depend on the type of work:

• household contracting;
• construction contract;
• contract for design and survey work;
• contract work for government needs.

When drawing up a contract with individuals, you should be extremely careful to avoid treating this contract as an employment contract.

There is one thing in the Law, another in the form, another in the letters.

Let’s say that on August 15, 2020, an organization entered into a contract with an individual (who is not an employee), which states that work should begin on October 3, 2020. And remuneration under the contract will be paid after the work is completed, for example, on November 15, 2020. In what month for the first time do you need to indicate this individual in the SZV-M form?

The ambiguity with the period of reflection of the individual executor under the GPA in monthly reporting is due to the fact that different documents contain different wording. Judge for yourself.

As we can see, from Law No. 27-FZ and the explanations of the Pension Fund of the Russian Federation, it follows that two points are important to indicate the executor under the GPA in the SZV-M form:

• conclusion of a civil contract;
• calculation of insurance premiums in favor of the individual performer.

But should these two points be simultaneously observed in the month for which the report must be submitted?

And from the SZV-M form, it turns out that only the fact of concluding the GPA in the current month is important (that is, the date of concluding the contract is important). So, the calculation of contributions this month and the start of work have no significance?

GPC agreements with individuals

January 01, 2020 Suitable for: Entrepreneurs

If instead of an employment contract you signed a civil contract, the State Labor Service will decide that you are evading taxes and will fine you heavily.

Often an entrepreneur needs a specialist for three to four months to perform certain work. There is no point in concluding an employment contract for a short period of time, and working without paperwork is risky. In this case, it is better to conclude a civil contract.

In the GPC agreement, it is important to correctly spell out the terms of cooperation, issues related to the timing of work and payment, so that when checked, the agreement will not be considered a labor agreement and you will not be fined as a malicious violator of labor laws.

Who can be hired under the GPA?

To perform the work, enter into a contract agreement. This is a great option if, for example, you need to make furniture for a cafe. According to the contract, the contractor, within the agreed period, transfers to you the material results of labor: a chair, painted walls.

https://youtu.be/WJyb-Dmvlag

And if you need a service, for example, installation of equipment, transportation of goods or marketing - an agreement on the provision of services (Articles 837, 901 of the Civil Code). In this case, you pay not for the material result, but for the service.

Mandatory terms of the GPC agreement

Contracts of a civil law nature are concluded only in writing; an oral version is not suitable.

The GPA is regulated by civil law, so it is important that the text does not contain clauses that even remotely indicate labor relations.

In the terms of the contract, be sure to state what you expect to receive as a result and in what form, when and how much you will pay for the work. Without this data, the contract is considered invalid.

The document must include such points.

Terms in the GPC agreement . The deadlines for completing work and providing services must be specified with dates to avoid uncertainty. If the work is carried out in several stages, write down the deadlines for each. When there are no specific dates, the contractor may delay the completion of the work.

It is risky for an entrepreneur to enter into a GPA with the same contractor for a long period of time or more than three times a year. When checked, such a contract may be reclassified as an employment contract and you will be fined in full.

Subject of the agreement . The contract must list the work/services to be performed by the contractor. No vague wording: if you are talking about providing services, write specifically what services they are. For example, not “providing legal .

Working conditions . If the contractor must be in your office or production area to perform the work, be sure to stipulate this in the contract. For example, like this: “Provide V. T. Petrenko with access to the customer’s territory to perform work.” If the performer will be working with confidential information or using your equipment, be sure to include this as well.

It is a big risk for an entrepreneur if they have signed a GPA with the contractor, and he performs the functions of an employee (salesperson in a store, manager who takes orders).

Operating mode . If checked, officials will quickly figure out that your GPA is not real if the performer works for you according to a clearly established schedule from 09:00 to 18:00 from Monday to Friday and obeys internal regulations.

Unlike an employee, the contractor is not prescribed a work schedule.

Do not record it on your time sheet or attendance log.

Payment. Under the GPC agreement, you do not pay wages and are not obliged to provide the contractor with leave. And formulations such as “wages” instead of “cost of services/work” should not appear.

Under an employment contract, you must pay a salary no less than the minimum wage; for a GPC contract, there is no such restriction.

Terms of payment of remuneration. Paying money twice a month, on time for advance payments and salaries, will alert inspectors. It is better to state when you plan to pay remuneration, for example, like this: “Payment for the services of the performer is made within 10 days after signing the act of provision of services.”

Do not provide for monthly payments in the contract. And if you agreed that you will pay the contractor an advance, write it down in the contract.

Based on the results of cooperation, a certificate of work completed/services provided is drawn up, and the contractor receives payment based on it.

How to resolve conflicts . Be sure to write down an action plan in case you are dissatisfied with the results of the work performed. The number of days during which the contractor must peacefully correct the shortcomings, as well as the possibility of pre-trial settlement of the dispute.

An important nuance: if you sign a GPA with an individual and pay him money, you become his tax agent and are obliged to pay taxes and fees for the contractor, and also submit reports.

Taxation of payments under GPA

Payments under civil contracts are subject to personal income tax, military duty and unified social tax.

Personal income tax in the amount of 18% of the payment amount is withheld simultaneously with the payment of money to the contractor (clause 168.1.1 of the Tax Code). If a certificate of completion of work has been signed, but there is no payment for it, the tax is paid within 30 calendar days following the last calendar day of the reporting month (clause 49.18.1, clause 57.1, clause 168.1.5 of the Tax Code).

Military collection . The amount is 1.5% of the remuneration amount, paid within the same time frame as personal income tax.

ESV . Simultaneously with the payment of money to the performer, a social contribution is also paid, the amount is 22% of the payment amount. It happens that the certificate of work performed / services provided is signed, but there is no money to pay the counterparty, in which case you pay the fee up to and including the 19th day after the month of signing the documents, payment under the contract within the terms agreed upon with the counterparty.

If the duration of the work is longer than a calendar month, divide the amount of remuneration under the contract by the number of months and get the amount of unified social contributions that must be paid for each month (Part 2 of Article 7 of Law No. 2464).

For example, if the work period is 3 months, and the payment is 9,000 UAH, then the income for each month is 3,000 UAH (9,000 UAH : 3), then the unified social contribution is 660 UAH for each month (3,000 UAH × 22%).

What reporting should be submitted according to the GPA?

The taxes and fees withheld and paid must be reported to the tax office in reports on forms 1DF and D4.

In the 1DF calculation, you show the withholding of personal income tax and military taxes. You submit it within 40 days after the end of the quarter in which payments were made to the contractor.

In Section I, indicate the amount that was paid to the individual for the work performed (services provided), with the income indicator “102”.

1DF also reflects payments to counterparty entrepreneurs, but taxes are not paid on them. Accrued and paid income to individual entrepreneurs is reflected with the income indicator “157”.

The ERU report in Form D4 is submitted once a month before the 20th day of the month following the month of payments. You need to fill out tables 1, 5 and 6.

You fill out Table 5 if, in the month for which you are submitting the report, you entered into or terminated a civil contract with an individual.

Table 6 is filled out in order to provide tax information about the amount of income and unified social contribution that must be paid for each individual.

There is no need to show in D4 payments to counterparties-entrepreneurs with whom you have entered into GPC agreements in accordance with registered KVED codes.

Sick leave under the GPC agreement

Individuals who work under GPC contracts have the right to receive sick leave and maternity benefits from the state (the norm has been in effect since October 11, 2017, Part 1, Article 30 of Law No. 1105).

Therefore, if the contractor brought a sick leave, you need to fill out and submit a calculation application to the Social Insurance Fund (according to the form given in Appendix 1 to Procedure No. 12), receive sick leave for him and pay within 10 days after receipt.

The periods for calculating contributions and performing work may not coincide

Insurance premiums are accrued in the period in which payments to the contractor are accrued under the GAP. 1 tbsp. 11 of the Law of July 24, 2009 No. 212-FZ. The accountant accrues remuneration to the individual depending on how it is stated in the concluded agreement. And it may provide for the payment of remuneration both upon completion of the work (after signing the act) and after completing each stage (after signing the act for each stage). 1 tbsp. 711 of the Civil Code of the Russian Federation.

In addition, the remuneration can be paid in advance (even before the start of work). 1 tbsp. 711 of the Civil Code of the Russian Federation. But even in this case, insurance premiums must be accrued on the date of payment of remuneration. 1 tbsp. 11 of the Law of July 24, 2009 No. 212-FZ.

So in which month should the individual be indicated for the first time in the SZV-M form in our case: in August (since the contract was concluded on the 15th of this month), in October (when the work begins) or in November (when remuneration and contributions will be calculated from him)? We addressed this question to the Branch of the Pension Fund of the Russian Federation for Moscow and the Moscow Region and received the following answer.

FROM AUTHENTIC SOURCES

PRYGOVA Olga Igorevna Deputy Manager of the Branch of the Pension Fund of the Russian Federation for Moscow and the Moscow Region

“Since the terms of the contract clearly state that work begins on October 3, 2020, from that moment on the individual is considered to be working and monthly information is submitted to him. That is, for the first time, the SZV-M form must be submitted to the Pension Fund of Russia branch for October 2020. Moreover, the very fact of the existence of payments in favor of an individual in this month is not mandatory. Keep in mind that the information specified in the SZV-M form must coincide with the personalized data specified in the RSV-1 calculation, namely in section 6. In subsection 6.8 of section 6, October 3 must be indicated as the start date of work (from this the date of service will be used), and as the date of completion of work - the date of signing the work acceptance certificate.”

That is, the SZV-M form must be submitted for October and November 2016, and section 6.8 of the RSV-1 form for 2020 must be filled out as follows.

6.8. Work period for the last three months of the reporting period

***

It turns out that when indicating in the SZV-M individuals working under the GPA, you need to focus on the period of actual performance of work, and not on the dates of concluding the contract and calculating insurance premiums.

Other articles from the magazine "MAIN BOOK" on the topic "Reporting to the Pension Fund of Russia / reporting to the Social Insurance Fund":

2019

1. How to correct an error in SZV-STAZH, No. 7
2. SZV-STAZH for 2020, No. 4

Why is it important

• for 2020 – to the Pension Fund of the Russian Federation on the form RSV-1 (approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p);
• from reports for 2020 - to the Federal Tax Service (approved by order of the Federal Tax Service of Russia dated October 10, 2020 No. ММВ-7-11/551).

Many policyholders have already encountered the fact that employees of the PFR branch, when reconciling for the same 3 months, may draw attention to some inconsistencies in the SZV-M and RSV-1 reports.

Thus, in the previous calculation of insurance premiums, which are submitted to the Pension Fund, there is subsection 6.8, where it is necessary to bring down to the day the period of work of a person under a civil law agreement. And it is important that it coincides with data from SZV-M for the same month.

The situation is similar with the new calculation of insurance premiums to the Federal Tax Service. The monthly composition of individuals included in the SZV-M, with whom civil contracts for work/services have been signed, but for which payments have not yet been made (for example, will only be made after the fact after delivery and acceptance), must be correlated with Section 3 of the new calculation. It contains personalized data for all contractual partners.

Criteria for inclusion in the report

Today, regional branches of the Pension Fund insist on the following. Contractors are included in the SZV-M report, even if in the reporting month:

1. they were not paid any remuneration under a civil law contract;
2. Accordingly, insurance premiums are not calculated from him.

As a result, in order to understand whether or not to include a specific insured person in the SZV-M, it is necessary to proceed from 3 mandatory criteria.

We have not found official clarifications regarding the mandatory inclusion in SZV-M of workers under civil law contracts without payment to them in the corresponding month. However, regional branches of the Pension Fund of Russia insist in their comments that it does not matter:

1. validity period of the GPC agreement;
2. calculation of payments for it.

Note that previously the exact opposite position prevailed, based on the letter of the Pension Fund dated July 27, 2020 No. LCH-08-19/10581. From its general meaning it follows that information about the performers under the GPA is shown in the SZV-M only if the following conditions are simultaneously met in the reporting month:

1. the performers were paid remuneration;
2. contributions are calculated on the amount of remuneration.

These are the contradictions in filling out the SZV-M report. As a result, we strongly advise you to stick to the first approach.

In what month should information on individual contractors be reflected in SZV-M?

In a contract, unlike a labor contract, accrual and payment for contract work are carried out after its completion. In some cases, if there is a corresponding clause in the contract, an advance is paid.

The period of work performance and the period of accruals (payments) under the contract may differ significantly. What to do in such cases? In what month should information about individual contractors be included in the SZV-M?

In paragraph 4 of the SZV-M report, introduced by PFR Resolution No. 83p dated 01.02.2016, it is clearly stated that the section “Information about insured persons” reflects information on employment and civil contracts that begin, continue and cease to be valid in the reporting period. period. Therefore, when filling out the SZV-M, you need to focus only on the validity periods of the contract agreements. The period of accruals (payments) is not taken into account.

Example

Bar-Men LLC decided to use the services of private craftsman D. D. Danilov for the manufacture and installation of unique bar furniture. An agreement was concluded for the performance of work by the contractor dated October 30, 2018 No. 14, according to which the period for completing the work (validity of the contract) was set from November 5, 2018 to December 29, 2018. The work completed by Danilov within the specified period was accepted by Bar-Men LLC according to the acceptance certificate dated 01/09/2019 No. 11 and paid for on 02/01/2019.

Information on Danilov must be included in the SZV-M reports for November and December 2020 - the months of work performed under the contract. SZV-M reports for January and February 2020 do not include information on Danilov.

IMPORTANT! If the contract does not specify the date of commencement of work (beginning of the contract), then the date of conclusion (signing) of the contract is taken as the starting date of the contractual relationship (Article 425 of the Civil Code of the Russian Federation).

Let’s assume that in the example discussed earlier, the start of contract work (11/05/2018) is not indicated. This means that the contract period begins on October 30, 2018. In this case, the customer of Bar-Men LLC will have to include information on D. D. Danilov in the SZV-M not only for November, December, but also for October.

“1C”: how to correctly reflect data on contractor workers in SZV-M

When generating SZV-M in 1C, information about employees registered under a contract should be included in the report automatically.

How to find and fill out SZV-M in 1C, read the article “How to generate a SZV-M report in 1C (nuances)?”

If data on individual contractors is not included in SZV-M, check the following sections in “1C”:

1. Directory "Employees".

Individual contractors for whom the organization (IP) pays insurance premiums and personal income tax must be listed in this directory. When individual contractors are entered into the “Counterparties” directory, information on them will not be included in the SZV-M. In “1C:8”, information about individual contractors is entered into a separately formed “Contractors” group in the “Employees” directory and the “Apply for a job” link is not filled out in the employee’s card. To reflect accruals (payments) in favor of individual contractors, an additional type of accrual “Payments under contract agreements” is created in the “Accruals” directory. In “1C:ZiK” it is easier to identify individual contractors: when entering information about a new employee, check the box “Employee under a civil law contract” and then fill in the personal data of the contractor and information about the contract with him.

1. Personal data of employees - SNILS. If the employee does not have SNILS, information on him will not be included in SZV-M. If there are a large number of employees, the presence of SNILS is checked using the “List of Employees” report.

For information on how to submit SZV-M if an individual does not have a SNILS, read the material “If there is no SNILS - how to submit a SZV-M report (nuances)?”

The procedure for issuing SZV-M to employees working under a contract

On the day of completion of contractual obligations under the work contract (the last date of validity of the contract), the customer is obliged to generate a SZV-M report, transfer it to the individual contractor and receive from him written confirmation of receipt of the report (paragraph 3, clause 4, article 11 of Law No. 27- Federal Law).

In the section “Information about insured persons” of the SZV-M report submitted to the individual contractor, only his personal information (full name, SNILS, INN) is entered. For the rest of the insured employees of the organization (IP), information is not indicated in the SZV-M report under consideration, since they relate to personal information, the disclosure of which may lead to a fine (Articles 3, 7, 24 of the Law “On Personal Data” dated July 27, 2006 No. 152-FZ).

Pension legislation does not provide for fines for failure to issue SZV-M to employees working under a contract. But the possibility cannot be ruled out that an employee who has not received the SZV-M may file a complaint with the labor inspectorate (prosecutor's office, court). The consequence will be an extraordinary inspection of the organization (IP) by the labor inspectorate or recovery through the court of moral damages in monetary form in favor of the employee who did not receive the SZV-M report due to him.

What is meant by a contract

A contract is understood as the performance of certain works by the contractor and payment for them by the customer (Article 702 of the Civil Code of the Russian Federation).
The parties to the contract can be both individuals and organizations. Particular attention is paid by the inspection bodies (Federal Tax Service, Social Insurance Fund, Pension Fund of the Russian Federation, labor inspectorate) to contract agreements in which the contractors are individuals, and the customers are organizations or individual entrepreneurs. If a contract is drawn up incorrectly, inspection services may classify it as an employment contract, which will entail additional charges of insurance premiums and the collection of fines for misrepresentation of information in reporting.

Read about the specifics of concluding contract agreements with individuals and paying insurance premiums on them in the article “Contract agreements and insurance premiums: nuances of taxation .

Information about individual contractors is not included in SZV-M: consequences of violations and ways to correct them

What to do if the customer forgot to enter information about individual contractors into SZV-M or entered it in the wrong period? Let's consider the consequences of such violations and the sequence of actions to eliminate them using the example of frequently occurring situations:

1. The SZV-M report was not submitted because the customer did not know (forgot) about the obligation to report on employees working under a contract, and there are no full-time employees.

If a violation is detected (independently or by a unit of the Pension Fund), you must submit the SZV-M indicating information about the insured persons with the type of ISHD form.

In this case, a fine of 500 rubles will be imposed on the employer. for each insured employee-contractor for whom the SZV-M has not been submitted (paragraph 4 of Article 17 of Law No. 27-FZ of April 1, 1996). A fine can be avoided if the violation is identified independently and the report is submitted before the deadline set for its submission.

Is it possible to reduce the fine if the report is not submitted due to the accountant’s illness? Find out.

1. The SZV-M report was submitted on time, but the customer did not include information about the individual contractors.

If incomplete information is found in the SZV-M, a supplementary report (with additional information code) is submitted with information only on “forgotten” contractor workers.

If a violation is independently identified and a supplementary SZV-M report is submitted to the Pension Fund and the deadline for its submission is met, no fine will be collected. If the supplementary SZV-M report is submitted later than the established deadline, the fine will be 500 rubles. for each insured person (paragraph 4, article 17 of law dated 01.04.1996 No. 27-FZ).

If a violation is detected by the Pension Fund of Russia, a fine of 500 rubles will be assessed. due to the indication in SZV-M of incomplete information (paragraph 4 of article 17 of law dated 01.04.1996 No. 27-FZ).

1. The SZV-M report was submitted on time, information about individual contractors was included, but in the wrong period.

For periods in which individual contractors are erroneously included in the SZV-M, a report is submitted with the code OTMN indicating information only on the erroneously included employees. For the correct period, SZV-M is submitted with the additional code with information included in it about previously not specified employees.

The fine is calculated in the manner specified in clause 2.

See also “How and what errors can be corrected in the SZV-M report.”

1. The SZV-M report was submitted on time, information about individual contractors was entered, but errors were made when providing information (incorrect or incomplete information on full name, SNILS or Taxpayer Identification Number).

For contractors whose information contains errors (inaccuracies), SZV-M is submitted with code OTMN indicating the erroneous information entered in the original form. At the same time, an SZV-M is submitted for the same employees with an additional code indicating the correct information.

The procedure for calculating the fine is similar to the procedure described in clause 2.

Is a typo in an employee’s personal data considered an error for which a fine is imposed, read.

Reporting deadlines

The deadline for submitting monthly reports is no later than the 10th of the next month. That is, the 10th is the last day for publication of reports. If the 10th falls on a weekend, the last day for publication of reports will be the working day following the weekend. If the report has not been drawn up or the employee doubts its correctness, it is necessary to post any report, and subsequently amendments can be made to the already published report, since administrative liability is provided for failure to submit, but there is no provision for providing false information.

How to reflect in the SZV-M report an employee working under a GPC agreement?

Quote (Letter of the Pension Fund of the Russian Federation dated July 27, 2016 N LCH-08-19/10581): The Pension Fund of the Russian Federation on the issue of the procedure for submitting monthly reports, taking into account the position of the Ministry of Labor and Social Protection of the Russian Federation (letter dated July 7, 2016 N 21-3 /10/B-4587) reports the following. In accordance with paragraph 2.2 of Article 11 of the Federal Law of 04/01/1996 N 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” (hereinafter referred to as Federal Law N 27-FZ), the insurer-employer provides monthly information about each employee his insured person (including persons who have entered into civil contracts, for which insurance premiums are charged in accordance with the legislation of the Russian Federation on insurance premiums) in the form “Information about insured persons” (form SZV-M), approved by resolution of the Board Pension Fund of the Russian Federation dated 01.02.2016 N 83p. When implementing this norm, working citizens are understood to be persons specified in Article 7 of Federal Law No. 167-FZ of December 15, 2001 “On Compulsory Pension Insurance in the Russian Federation.” Thus, an employer registered with the Pension Fund of the Russian Federation as an insured under compulsory pension insurance is required to submit reports on individual (personalized) accounting, including in the SZV-M form, in accordance with the norms of current legislation in relation to insured persons working in an organization under an employment contract or a civil law contract, for remuneration under which insurance premiums are charged in accordance with the legislation of the Russian Federation on insurance premiums. If the above-mentioned persons carry out work on the basis of an employment contract, reporting in the SZV-M form must be submitted for all working insured persons, regardless of the actual payment and other remuneration for the reporting period in favor of the above-mentioned persons, and also regardless of the payment of insurance premiums. In relation to insured persons working under civil contracts, taking into account the direct indication of paragraph 2.2 of Article 11 of Federal Law N 27-FZ, reporting in the SZV-M form is submitted subject to the accrual of insurance premiums for remunerations paid under such contracts. Organizations that do not have insured persons with whom an employment contract or a civil contract has been concluded, for which insurance premiums are calculated for remuneration in accordance with the legislation of the Russian Federation on insurance premiums, have no obligation to submit reports in the SZV-M form.

Answer

The SZV-M form must be submitted to the Pension Fund every month by the 15th. Pay attention to how you fill out information on persons who are employed under GPC agreements. It would be a mistake to reflect such persons solely on the condition that there were accruals on their remuneration this month. The entire period of validity under the GPC, the entire period of performance of work under the GPC. We must indicate this person in the SZV-M form, and in the SZV-STAZH form we will indicate the length of service.

For example, an organization pays insurance premiums for compulsory pension insurance from copyright contracts. However, the author may receive a small remuneration under the contract. Despite this, the organization must show this author for the entire year in the SZV-M form. Continue to fill out the same for civil contracts. The performers must reflect the entire validity period of the civil contract in the SZV-M form. For example, an organization has entered into a contract with an expert for a year. He is called upon as needed. There were two such cases in a year. However, the organization is obliged to show this expert all year in SZV-M. And in SZV-STAZH we show information with the code “NEOPL”. If there was an accrual in any month, the organization must show the amount of the accrued remuneration.

He will deal with the pension himself. There is a provision of the law that states that this year will be counted toward their pensionable service, provided only that contributions from their remuneration will be paid in an amount no less than the minimum wage. But the organization does not have the right to deprive such employees of their seniority. Imagine that such an employee performs work from January to March, in March we sign the document, and we also pay remuneration in March. But is it really only March? No, he worked both January and February.