Submitting reports: instructions for filling out SZV-M. Is it necessary to submit zero SZM Which employees are included in the SZM

Successful submission of not only this reporting depends on who is shown or not shown on the SZV-M form. Therefore, let's consider what approach should be followed.

Why is it important

In parallel with the SZV-M report, companies and private merchants with staff submit calculations for insurance premiums:

• for 2016 - 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 2017 - to the Federal Tax Service (approved).

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.

Criteria for inclusion in SZV-M
№	Criterion: essence	Explanation
1	What type of contract is concluded?	When filling out the SZV-M, we are talking only about civil agreements under which people work (perform work/provide services) for companies and individual entrepreneurs. It is generally accepted that it is impossible to work under sales and purchase agreements, leases, etc.
2	Was the contract valid in the reporting month?	If at least 1 day, then you need to include it in SZV-M
3	Availability in the reporting month of facts of accrual and payment of remunerations, as well as calculation of contributions from them	Doesn't matter. Moreover: the month of payment of income is not important at all. In practice, payment is often made only after the work has been completed and accepted.

Thus, even in the reporting month, you did not pay remuneration under a civil law agreement and did not accrue contributions for it, such an executor/contractor still needs to be entered into the SZV-M form.

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, 2016 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.

What decision to make

Further in the table we have collected the most common cases when an accountant or personnel officer is tormented by doubts whether to include an individual in the SZV-M report. Note that in all cases there is only one correct choice.

Rules for inclusion in SZV-M
Situation	Solution for SZV-M	Explanation
A civil contract for the performance of work or provision of services was concluded with a person in one month, and the remuneration was accrued later	Include in the report for the month in which the contract was signed with him	The moment of receiving the reward does not matter
A civil contract has been concluded with the specialist, but the work under it has not yet been completed	Include in report	It doesn’t matter that the acceptance certificate has not been issued and there is no payment
An organization rents property from an individual	Do not include in the report	There are de jure no labor relations between him and the organization. In addition, such payments are not subject to insurance premiums.
The organization made a payment to the insured person outside the framework of a civil law contract, the subject of which was the performance of work or the provision of services	For such persons, information on the SZV-M form does not need to be submitted.	For example, payment for a holiday, etc.

The main purpose of introducing the reporting form SZV-M (Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 No. 83p) is to provide information about insured persons to the Pension Fund. This was done mainly to implement anti-crisis measures of the Government of the Russian Federation related to the abolition of indexation of insurance pensions, in terms of monitoring payments to working pensioners under labor contracts and civil contracts. Information from the SZV-M form makes it possible to timely track information about insured workers. This also applies to hired workers on maternity leave, who during the reporting period continue to be in an employment relationship with the employer.

Should women on maternity leave be included in SZV-M?

When sending information to the Pension Fund of Russia, most employers are wondering whether it is necessary to indicate certain data in the report in the absence of payments to employees, in particular, whether it is necessary to include maternity leavers in SZV-M. To answer the question posed, you need to refer to paragraph 4 of the resolution of the Pension Fund Board of February 1, 2016 No. 83p. It clearly explains whether this category of workers should be included in the report. In accordance with the instructions, it is necessary to submit information about all insured persons who are in an employment relationship with the employer during the reporting period, including under civil contracts, and employment contracts that have been terminated. Therefore, the answer to the question posed about whether women on maternity leave should be included in the SZV-M does not require much thought and is clearly positive. Need to.

But there are also exceptions. For example, if during the reporting period foreign citizens temporarily staying in Russia and being highly qualified specialists worked at the enterprise. And besides, if these employees are on maternity leave. Data on such employees is not entered into SZV-M, because they do not belong to insured persons (Article 7 of Federal Law No. 167-FZ of December 15, 2001).

In addition, if a maternity leaver is an individual entrepreneur and has entered into an agreement with an enterprise or organization for the supply of goods or provision of services, then information about such contract workers is not included in the reporting in the SZV-M form, because in accordance with Article 5 of the Federal Law of July 24, 2009 No. 212-FZ with extra-budgetary funds of individual entrepreneurs interact independently.

The PRF has changed its position regarding the provision of monthly reports by organizations whose director is the only founder. In addition, officials explained in what other cases it is not necessary to take the SZV-M.

The Pension Fund of Russia once again reminded about the procedure for submitting the monthly report SZV-M. In particular, officials explained why it is not necessary to submit a form for the only founder who did not receive a salary and did not enter into an employment or civil law contract with the organization. The new position is set out in letters dated July 13, 2016 No. LCH-08-26/9856 and dated July 27, 2016 N LCH-08-19/10581 “On reporting”, as well as on the official website of the Pension Fund.

The essence of the SZV-M report

In the monthly reporting form SZV-M, policyholders are required to indicate the data of all insured persons who received income from the organization during the reporting period. Typically, these are citizens hired under employment contracts or civil contracts. Since the approval of this reporting form, employers have more than once had the question: is it necessary to submit the SZV-M if the director of the organization is the only founder with whom an employment contract has not been concluded and wages are not paid.

Back in May, in a letter dated May 6, 2016 No. 08-22/6356 Pension Fund, that it is mandatory to submit a report. Officials recalled that in current legislation, working insured citizens, about whom entrepreneurs report, are understood to be persons specified in Article 7 of the Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation.” Therefore, if an employment contract has not been concluded with the owner of the organization, but he works as a director, then the relationship between him and the organization is still an employment one.

In addition, the Pension Fund noted that in relation to employees with whom employers have concluded employment contracts, a report must be submitted regardless of the payment to such employees and the accrual of insurance premiums for the reporting month. As for employees under GPC agreements, they need to be included in the report only when payments are made in the reporting month.

New position of the Pension Fund on sole founders of legal entities

Now the Pension Fund takes a different position. Officials sent appropriate explanations to the territorial offices of the Fund, explaining that the SZV-M report for the sole founder, if an agreement has not been concluded with him and he does not receive a salary, does not need to be submitted. Officially, the position of the Pension Fund on this matter is set out on the department’s website on the Internet. In particular, the PFR branch for St. Petersburg and the Leningrad region published the following information on August 3 about cases when an organization should not provide the SZV-M form:

• if the organization does not conduct financial and economic activities, there are no employees with whom employment or civil law contracts continue to be valid in the reporting month, payments for which are subject to insurance contributions for compulsory pension insurance;
• to the sole founder performing the functions of a manager in an organization that does not carry out financial and economic activities (unless an employment or civil law contract has been concluded with such a founder);
• to the chairman of the cooperative and partnership, elected to the position by the general meeting without drawing up an employment or civil law contract.

In addition, the Pension Fund reminded that “zero” monthly reporting (without filling out information about employees) is also not necessary.

Deadlines for delivery of SZV-M

The territorial departments of the Pension Fund of Russia began accepting monthly reports SZV-M for July 2016 from August 1, 2016. The reporting campaign will last until August 10 inclusive. For late submission of a report, the employer faces a fine of 500 rubles for each insured person who must be included in the late report.

Let us remind you that the monthly report on insured persons was developed in connection with the need to control the movement of personnel due to the new rules for indexing pensions for working pensioners. It was approved by Resolution of the Pension Fund Board of February 1, 2016 No. 83p. For the first time, policyholders handed it over at the end of April - before May 10. The general deadline for submitting the SZV-M has been established - until the 10th day of the month following the reporting month.

In the company, the functions of the director are performed by the sole founder. Does a company need to include the founder in the SZVM report or can the list only consist of an employee?

Question: Our company (No. 1) is located on OSNO, conducts financial and economic activities, and has one employee to whom it pays wages. In this case, the functions of the manager are performed by the only founder with whom an employment contract has not been concluded. Also, the founder of company No. 1 constantly works in another organization (No. 2), where his wages are calculated and reports are submitted. Question: Does company No. 1 need to include the founder in the SZVM report or can the list consist only of a hired employee?

Answer: Yes need. Labor relations with the director - the sole founder - arise on the basis of Article 17 of the Labor Code of the Russian Federation. The director is an insured person in the pension insurance system. It does not matter whether he has an employment contract or whether he receives a salary. The SZV-M form must include a director - the sole founder. These conclusions follow from paragraph 1.

Rationale

How to draw up and submit the SZV-M form

Who must submit the SZV-M form

organizations (including foreign ones operating in Russia) and their separate divisions;

entrepreneurs, as well as lawyers, private detectives and notaries.

In the form, include information about all individuals who perform work on the basis of employment or civil law contracts. It does not matter whether the organization conducted actual activities or not, and whether there were payments to individuals in the reporting month or not. You must submit the SZV-M form in any case. This follows from the provisions of paragraph 2.2 of Article 11 of the Law of April 1, 1996 No. 27-FZ.*

How to fill out SZV-M for part-time workers, women on maternity leave and in other situations

Situation: Is it necessary to submit SZV-M for the general director, who is the only founder

Yes need.*

As a general rule, it is not necessary to conclude an employment contract with the general director - the sole founder. At the same time, the founding director is an insured person for the purposes of compulsory pension insurance. He is in an employment relationship with the organization, regardless of whether he has a written employment contract and whether he receives a salary. Submit information about the director - the sole founder in the SZV-M report*. These conclusions follow from paragraph 1 of Article 7 of the Law of December 15, 2001 No. 167-FZ, the Law of April 1, 1996 No. 27-FZ. There are similar clarifications in the letter of the Ministry of Labor dated March 16, 2018 No. 17-4/10/B-1846, which the Pension Fund of the Russian Federation sent to its branches by letter dated March 29, 2018 No. LCH-08-24/5721.

Attention: although the Pension Fund of Russia has previously issued conflicting clarifications, always submit SZV-M to the founding director

At first, the fund insisted: information must be submitted in the SZV-M form, for example, in letter dated 05/06/2016 No. 08-22/6356. Then the PFR branch for St. Petersburg and the Leningrad Region posted information on its website that it is not necessary to submit payments for the founding director. The position of the territorial branch of the Pension Fund of Russia is based on

Quite a lot of time has passed since the appearance of the new report in the SZV-M form, submitted to the Pension Fund. However, it still raises quite a few questions among employers, in particular, whether it is necessary to include women on maternity leave, as well as women who have taken maternity leave for up to one and a half or three years. We will try to answer this question in today’s article.

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

The new SZV-M report was put into effect not so long ago: in 2016, 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.

Obligation to provide information in the SZV-M form to the Pension Fund of Russia

Immediately after the resolution of the Board of the Pension Fund was issued on the provision of information about insured persons, policyholders had an additional obligation - to submit a report in the SZV-M form. Since almost all employers are policyholders, regardless of the number of employees in the company, such reporting is provided for joint stock companies, limited liability companies and individual entrepreneurs.

Important! However, it should be remembered that individual entrepreneurs who have no employees at all and conduct all their business activities individually are not required to provide such a report.

Procedure for filling out the SZV-M report

The form for providing information on insured persons is approved by the above-mentioned resolution. However, the Pension Fund services do not provide any explanation on how to fill out such a report, emphasizing that the SZV-M form includes the necessary instructions for completion.

So, this document consists of four parts:

1. Information about the policyholder;
2. Information about the reporting period;
3. Information about the type of report: original, supplementary, or canceling;
4. Information about the persons insured by the policyholder.

All sections are required to be completed. However, in section 4 in the tabular section, the employer may not indicate the employee’s TIN if he does not know such data.

Important! When filling out the form, you should never make mistakes, since the PFR inspection officer may fine you.

The need to indicate information about maternity leavers in SZV-M

When compiling a SZV-M report, quite often the compiler has the question of whether it is necessary to include information about maternity leavers in the report. Moreover, by maternity leave, we can mean both women who went on maternity leave and employees who are on maternity leave for up to one and a half or three years of their children.

As mentioned above, the SZV-M report includes information on insured persons. At the same time, no matter what leave, called maternity leave, a woman goes on, she does not cease to be an insured person, therefore, this question clearly has a positive answer - women on maternity leave must be included in the SZV-M report.

However, not all maternity leavers are insured persons. So, if an employee who went on maternity leave temporarily arrived in our country and was a highly qualified specialist, she is not an insured person, which means there is no need to provide information about her to the Russian Pension Fund. In this case, such an employee does not need to be included in the tabular part of the SZV-M report.

Procedure and deadlines for submitting SZV-M

There are two ways to submit reports:

1. In paper form;
2. In electronic form.

Moreover, the first method is “dying out” as electronic services are gaining momentum. In addition, not all employers can use the paper format, but only those whose staff does not exceed 25 people. For such small companies, there are several options for providing a “paper” SZV-M report:

1. Personal visit to the territorial body of the Pension Fund;
2. Transfer of the report with a trusted person;
3. Sending a report by mail.

Organizations with a staff of 25 or more people are required to provide a report exclusively through electronic document management with the document certified by an electronic digital signature. If for some reason an employer with more than 26 employees provides a paper report to the Pension Fund, he will be fined.

There are certain deadlines for submitting information about insured persons in the SZV-M form. Initially, in 2016, ten days of the month following the reporting month were allocated for the preparation and provision of such a report. However, since 2017, this period has been extended by five days, and now reports must be submitted no later than the 15th day of the month following the reporting month. If the 15th falls on a weekend, the deadline is moved to the next closest working date.

Thus, the deadlines for submitting SZV-M in 2018 are as follows:

• for January – February 15;
• for February – March 15;
• for March – April 15;
• for April – May 16;
• For May – June 16;
• For June – July 16;
• For July – August 15;
• For August – September 17;
• For September – October 15;
• For October – November 15;
• For November – December 17;
• For December – January 15, 2019.

In case of untimely submission of reports on insured employees, the organization risks receiving a fairly large fine.