The work of organizations and individual entrepreneurs is impossible without their working personnel. Hiring employees entails the obligation to submit reports to various services and departments. Failure to submit reports may result in a fine. Reports are submitted to regulatory authorities:
- Tax Inspectorate (INFS);
- Pension Fund of Russia (PFR);
- Social Insurance Fund (SIF);
- Rosstat.
In the article we will look in more detail at what type of reporting this or that body accepts and what these documents are about, as well as the deadline for submitting them.
Tax office
Information on the average number of employees: we submit for the calendar year no later than January 20 of the new year. All individual entrepreneurs and organizations that hired workers over the past year must submit reports on the average number of employees. This report does not need to indicate employees who work under a GPC (civil law) agreement.
The fine for failure to provide information is 200 rubles. But for the manager and chief accountant, the fine can be 300-500 rubles.
Unified calculation of insurance premiums: submitted for 1 quarter, half a year, 9 months and a year until the 30th day of the new month after the reporting period. It is rented out by all policyholders: organizations, individual entrepreneurs, individuals who are not individual entrepreneurs, but have employees.
The fine for late submission of the form will be 1000 rubles for each month of delay and will be charged provided that insurance premiums are paid on time. If contributions have not been received into the budget, penalties will amount to 5% of the unpaid amount for each month of late payment. In this case, the fine should not exceed 30% of the unpaid amount, and cannot be less than 1000 rubles.
Report on form 6-NDFL: we report for the quarter, half-year, 9 months (within a month after the reporting period) and year (until April 1 of the new year). Provided by all tax agents - intermediaries who withhold personal income tax from employees and transfer it to the budget.
The fine for failure to submit or late reporting is 1000 rubles for each month for the organization and 300-500 rubles for the manager. If the report is delayed for more than 10 days, the tax authority has the right to block the organization's current account. When submitting a report in paper form, the fine is 200 rubles (if the report must be submitted electronically, for employers with 25 employees or more). A report filled out incorrectly or with false information will result in a fine of 500 rubles.
Certificate of income 2-NDFL: for the year, no later than April 1. This is a document that indicates the income received and the taxes withheld from this income by an individual.
The fine for failure by tax agents to submit a certificate within the prescribed period is 200 rubles for each document. If the 2-NDFL certificate contains false information, then the fine is 500 rubles for each document not provided.
Methods for submitting individual entrepreneur reports to the Pension Fund of Russia
There are several options for submitting reports to the pension fund. Of these, the most common form of reporting is a personal visit to the Pension Fund.
The individual entrepreneur’s report must be submitted to the pension fund in paper and electronic form by contacting the regional office at the place of registration of the individual entrepreneur. The provision of documents in electronic form is carried out in the manner established by the rules of the Pension Fund of Russia, with any number of employees up to 50 people and is voluntary.
Individual entrepreneurs with more than 50 employees are required to submit reports only in electronic form. Submitting documents to the Pension Fund in electronic form requires the use of special computer programs and the individual entrepreneur having an electronic digital signature.
In addition, to submit reports electronically, an entrepreneur needs to conclude an agreement with the Pension Fund.
A very common form of submitting documents to the pension fund by mail. On the one hand, this is convenient in case of chronic lack of time or the impossibility of submitting reports using electronic communication channels.
Russian Pension Fund
Form SZV-M: submitted monthly until the 15th of the next month. This is a form to identify working pensioners. Rented by all payers of insurance premiums for employees.
There will be a fine of 500 rubles for each employee if the form is not submitted, submitted untimely, submitted incompletely or with false information. For failure to submit documentation in electronic format (if you have more than 25 employees) – 1000 rubles.
Forms SZV-STAZH, EDV-1: we report on the results of the year by March 1 of the next year. The document informs about the accumulated insurance experience of employees.
Fines: late submission - 500 rubles for each employee, 500 rubles for each not included. For false information - 500 rubles for each individual, when submitting a paper form with the required electronic form - 1000 rubles.
Individual entrepreneur with employees: SZV-M
If you have hired personnel (even just one person), whether you need to take the SZV-M IP is beyond doubt. Of course yes. In this case, a businessman becomes an insured when:
- there are employees under an employment contract;
- and/or makes payments and rewards under civil agreements.
Please note: previously it was necessary to independently register with extra-budgetary funds as an employer-insurer. The law gave 30 calendar days for this from the date of conclusion of the individual entrepreneur agreement with the first of the hired employees. Which automatically gives an understanding of whether individual entrepreneurs submit the SZV-M form. But since 2017 the rules have changed. During state registration, the relevant tax office will itself report to the Pension Fund the data on the businessman from the Unified State Register of Individual Entrepreneurs (USRIP) within three working days (new edition of Article 11 of the Law on OPS No. 167-FZ).
We found out whether IP SZV-M is accepted. Now let's talk about filling out this report.
It depends only on the existence of concluded labor and civil law agreements whether individual entrepreneurs must take the SZV-M. Whether payments are made for them, whether duties are fulfilled, whether the individual entrepreneur conducts business at all does not matter.
Social Insurance Fund
Calculation of 4-FSS: we submit based on the results of the 1st quarter, half year, 9 months and year. Until the 20th of the month, if the reporting is submitted in paper form, and in electronic form - before the 25th. The calculation reflects the amount of contributions accrued and paid to the fund in case of injuries and occupational diseases.
Fines: failure to submit on time - for each month 5% of the contributions due, but not less than 1000 rubles and not more than 30% of this amount. If the organization submitted a report in paper version, but is obliged to submit it electronically - 200 rubles. For an unsubmitted payment for the manager - 300-500 rubles.
Application and certificate confirming the main type of activity: sent once a year until April 15. Entrepreneurs and organizations annually confirm their main type of activity with the Social Insurance Fund, after which the Fund will set for them a tariff for contributions for injuries.
There is no penalty for failure to submit, but if you do not submit documents, Social Insurance will assign you the highest tariff for the most dangerous type of activity from your OKVED.
Reporting to the Social Insurance Fund
At the end of each quarter, all employers must submit a report to the social insurance fund in Form 4-FSS. On its basis, the fund reimburses the employer for part of the amount of insurance payments to the employee.
From January 1, 2020, this calculation includes information only on injuries and occupational diseases.
In 2020, the deadline for submitting reports to the Social Insurance Fund depends on its form. 4-FSS in electronic form must be submitted no later than the 25th day of the month following the reporting quarter, and calculations on paper must be submitted no later than the 20th day.
Learn more about reporting to the Social Insurance Fund.
Rosstat
Rosstat studies economic and statistical indicators of entrepreneurs. Large enterprises submit documentation regularly and without fail, while small and micro businesses submit reports only at the request of Rosstat. Reporting to Rosstat is submitted to both LLCs and individual entrepreneurs.
Rosstat informs about the requirement to report by letter to the address at the registration of the individual entrepreneur or the place of registration of the LLC. Micro-enterprises submit reports once a year, small enterprises - monthly or quarterly, depending on the required reporting.
Fines for the fact that an enterprise has not reported or provided false data are set in the following amounts: for an individual entrepreneur or director of an LLC - from 10,000 to 20,000 rubles, for an LLC - from 20,000 to 70,000 rubles.
Author of the article: Yulia Rakhimzyanova
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Registration with regulatory authorities
Registration of an individual as an individual entrepreneur does not end with filing an application with the tax authority. There is still a registration procedure with the relevant regulatory authorities. If a person does not intend to hire employees, but will work independently, then he does not have to visit the Pension Fund. The tax office itself will transfer all information about it there, and registration will occur automatically.
Those representatives of small businesses who are employers and have entered into employment contracts or any other civil legal acts with hired workers cannot avoid “running around offices.” And this must be done within 30 days after the parties sign such agreements. Failure to comply with deadlines will result in a fairly large fine.
Having completed registration, the Pension Fund assigns the individual entrepreneur a twelve-digit registration number and a special notice, and the employer will be given a notice of his registration as an employer using hired labor.
Checklist
We are publishing the final table so that you can check which HR reports need to be submitted in 2020.
Make sure you submitted all reports this month.
Table: deadlines for submitting personnel reports in 2020
| Month | Last date of submission | Name of the report, who submits it and where |
| January | January 15 | Information on the number and wages of employees (form P-4) is sent to Rosstat. The report is submitted:
|
| Information about insured persons (form SZV-M) - in the Pension Fund for the last month. | ||
| Information on the number and remuneration of employees of state bodies and local self-government bodies by personnel category (form No. 1-T (GMS) - to Rosstat for the last year. IMPORTANT! Only state bodies, local governments and election commissions of municipalities can take the test. | ||
| January 21 | Form No. 1-T (working conditions) for last year - to Rosstat. | |
| January 27 | Form No. 7 - injuries for the past year - to Rosstat. | |
| Information about the availability of vacancies is sent to the employment service. | ||
| February | February 3rd | Data on advanced training and professional training of employees of organizations (form No. 1-personnel). IMPORTANT! The report is submitted once every 3-4 years! |
| February 10 | Information on additional professional education of federal state civil servants and state civil servants of the constituent entities of the Russian Federation (form No. 2-GS (GZ)) - to Rosstat for the last year. IMPORTANT! Available only from government agencies. | |
| Information on additional professional education of municipal employees (form No. 2-MS) - to Rosstat for last year. IMPORTANT! Only local government bodies and election commissions of municipalities can hand over. | ||
| February 17 | Information about insured persons (form SZV-M) - in the Pension Fund for the last month. | |
| Information on the labor activity of employees (form SZV-TD) - in the Pension Fund of the Russian Federation for the last month. | ||
| Information on the number and wages of employees (form P-4) - to Rosstat for the last month. | ||
| 25 February | Information about the availability of available places is sent to the employment service. | |
| March | 2nd of March | Information about the insurance experience of the insured persons (form SZV-STAZH) - to the Pension Fund of the Russian Federation at the end of the year. |
| Information on overdue wages is sent to Rosstat. Form No. 3-F and the procedure for filling out are presented in the department’s order No. 404 dated July 15, 2019. | ||
| March 16 | Information about insured persons (form SZV-M) - in the Pension Fund for the last month. | |
| Information on the labor activity of employees (form SZV-TD) - in the Pension Fund of the Russian Federation for the last month. | ||
| Information on the number and wages of employees (form P-4) - to Rosstat for the last month. | ||
| March 25 | Information about the availability of vacancies is sent to the employment service. | |
| April | April 1 | Information on overdue wages is sent to Rosstat. Form No. 3-F and the procedure for filling out are presented in the department’s order No. 404 dated July 15, 2019. |
| April 8 | Information on underemployment and movement of workers (form No. P-4 (NZ)) - to Rosstat for the first quarter. | |
| April 10th | Information on the number and remuneration of workers in the education sector by personnel category (form No. ZP-education) - to Rosstat for the first quarter. IMPORTANT! They are handed over only to state and municipal organizations engaged in educational activities. | |
| Information on the number and remuneration of employees of organizations carrying out scientific research and development, by personnel category (form No. ZP-science) - to Rosstat for the first quarter. IMPORTANT! Available only to state and municipal organizations engaged in scientific research and development. | ||
| Information on the number and remuneration of healthcare workers by personnel category (No. ZP-zdrav) - to Rosstat for the first quarter. IMPORTANT! They are rented out only by state and municipal organizations operating in the field of healthcare. | ||
| Information on the number and remuneration of workers in the social service sector by personnel category (form No. ZP-soc) - to Rosstat for the first quarter. IMPORTANT! Rented only by state and municipal organizations providing social services. | ||
| Information on the number and remuneration of cultural workers by personnel category (form No. ZP-culture) - to Rosstat for the first quarter. IMPORTANT! They are rented out only by state and municipal organizations operating in the fields of culture, art and cinematography. | ||
| April 15 | Information about insured persons (form SZV-M) - in the Pension Fund for the last month. | |
| Information on the labor activity of employees (form SZV-TD) - in the Pension Fund of the Russian Federation for the last month. | ||
Information on the number and wages of employees (form P-4) is sent to Rosstat. The report is submitted:
| ||
| April 27 | Information about the availability of vacancies is sent to the employment service. | |
| May | the 6th of May | Information on overdue wages is sent to Rosstat. Form No. 3-F and the procedure for filling out are presented in the department’s order No. 404 dated July 15, 2019. |
| May 15 | Information about insured persons (form SZV-M) - in the Pension Fund for the last month. | |
| Information on the labor activity of employees (form SZV-TD) - in the Pension Fund of the Russian Federation for the last month. | ||
| Information on the number and wages of employees (form P-4) - to Rosstat for the last month. | ||
| May 25 | Information about the availability of available places is sent to the employment service. | |
| June | June 1st | Information on overdue wages is sent to Rosstat. Form No. 3-F and the procedure for filling out are presented in the department’s order No. 404 dated July 15, 2019. |
| June 15 | Information on the number and wages of employees (form P-4) - to Rosstat for the last month. | |
| Information about insured persons (form SZV-M) - in the Pension Fund for the last month. | ||
| Information on the labor activity of employees (form SZV-TD) - in the Pension Fund of the Russian Federation for the last month. | ||
| June 25 | Information about the availability of vacancies is sent to the employment service. | |
| July | July 1 | Information on overdue wages is sent to Rosstat. Form No. 3-F and the procedure for filling out are presented in the department’s order No. 404 dated July 15, 2019. |
| July 8 | Information on underemployment and movement of workers (form P-4 (NZ)) - to Rosstat for the second quarter. | |
| July 10 | Information on the number and remuneration of workers in the education sector by personnel category (form No. ZP-education) - to Rosstat for the second quarter. IMPORTANT! They are handed over only to state and municipal organizations engaged in educational activities. | |
| Information on the number and remuneration of employees of organizations carrying out scientific research and development, by personnel category (form No. ZP-science) - to Rosstat for the second quarter. IMPORTANT! Available only to state and municipal organizations engaged in scientific research and development. | ||
| Information on the number and remuneration of healthcare workers by personnel category (No. ZP-zdrav) - to Rosstat for the second quarter. IMPORTANT! They are rented out only by state and municipal organizations operating in the field of healthcare. | ||
| Information on the number and remuneration of workers in the social service sector by personnel category (form No. ZP-soc) - to Rosstat for the second quarter. IMPORTANT! Rented only by state and municipal organizations providing social services. | ||
| Information on the number and remuneration of workers in the cultural sector by personnel category (form No. ZP-culture) - to Rosstat for the second quarter. IMPORTANT! They are rented out only by state and municipal organizations operating in the fields of culture, art and cinematography. | ||
| July 15 | Information about insured persons (form SZV-M) - in the Pension Fund for the last month. | |
| Information on the labor activity of employees (form SZV-TD) - in the Pension Fund of the Russian Federation for the last month. | ||
Information on the number and wages of employees (form P-4) is sent to Rosstat. The report is submitted:
| ||
| July 27 | Information about the availability of available places is sent to the employment service. | |
| August | August 3rd | Information on overdue wages is sent to Rosstat. Form No. 3-F and the procedure for filling out are presented in the department’s order No. 404 dated July 15, 2019. |
| August 17 | Information on the number and wages of employees (form P-4) - to Rosstat for the last month. | |
| Information on the labor activity of employees (form SZV-TD) - in the Pension Fund of the Russian Federation for the last month. | ||
| Information about insured persons (form SZV-M) - in the Pension Fund for the last month. | ||
| 25-th of August | Information about the availability of vacancies is sent to the employment service. | |
| September | Within a month | Send lists of male workers aged 15 and 16 to the military registration and enlistment office. |
| September 1 | Information on overdue wages is sent to Rosstat. Form No. 3-F and the procedure for filling out are presented in the department’s order No. 404 dated July 15, 2019. | |
| September 15th | Information about insured persons (form SZV-M) - in the Pension Fund for the last month. | |
| Information on the labor activity of employees (form SZV-TD) - in the Pension Fund of the Russian Federation for the last month. | ||
| Information on the number and wages of employees (form P-4) - to Rosstat for the last month. | ||
| September 25 | Information about the availability of available places is sent to the employment service. | |
| October | October 1 | Information on overdue wages is sent to Rosstat. Form No. 3-F and the procedure for filling out are presented in the department’s order No. 404 dated July 15, 2019. |
| October 8 | Information on underemployment and movement of workers (form P-4 (NZ)) - to Rosstat for the third quarter. | |
| October 12 | Information on the number and remuneration of workers in the education sector by personnel category (form No. ZP-education) - to Rosstat for the third quarter. IMPORTANT! They are handed over only to state and municipal organizations engaged in educational activities. | |
| Information on the number and remuneration of employees of organizations carrying out scientific research and development, by personnel category (form No. ZP-science) - to Rosstat for the third quarter. IMPORTANT! Available only to state and municipal organizations engaged in scientific research and development. | ||
| Information on the number and remuneration of healthcare workers by personnel category (No. ZP-zdrav) - to Rosstat for the third quarter. IMPORTANT! They are rented out only by state and municipal organizations operating in the field of healthcare. | ||
| Information on the number and remuneration of workers in the social service sector by personnel category (form No. ZP-soc) - to Rosstat for the third quarter. IMPORTANT! Rented only by state and municipal organizations providing social services. | ||
| Information on the number and remuneration of workers in the cultural sector by personnel category (form No. ZP-culture) - to Rosstat for the third quarter. IMPORTANT! They are rented out only by state and municipal organizations operating in the fields of culture, art and cinematography. | ||
| October 15 | Information on the number and wages of employees (form P-4) is sent to Rosstat. The report is submitted:
| |
| Information about insured persons (form SZV-M) - in the Pension Fund for the last month. | ||
| Information on the labor activity of employees (form SZV-TD) - in the Pension Fund of the Russian Federation for the last month. | ||
| October 26 | Information about the availability of available places is sent to the employment service. | |
| November | November 2 | Send lists of male workers subject to initial military registration next year. |
| Information on overdue wages is sent to Rosstat. Form No. 3-F and the procedure for filling out are presented in the department’s order No. 404 dated July 15, 2019. | ||
| November 16 | Information about insured persons (form SZV-M) - in the Pension Fund for the last month. | |
| Information on the labor activity of employees (form SZV-TD) - in the Pension Fund of the Russian Federation for the last month. | ||
| Information on the number and wages of employees (form P-4) - to Rosstat for the last month. | ||
| November 25 | Information about the availability of available places is sent to the employment service. | |
| December | December 1 | Prepare personal cards of employees for verification with the credentials of the military commissariat. |
| A report on the number of working and reserved citizens in the reserve is sent to the military registration and enlistment office. | ||
| Information on overdue wages is sent to Rosstat. Form No. 3-F and the procedure for filling out are presented in the department’s order No. 404 dated July 15, 2019. | ||
| December 15 | Information about insured persons (form SZV-M) - in the Pension Fund for the last month. | |
| Information on the labor activity of employees (form SZV-TD) - in the Pension Fund of the Russian Federation for the last month. | ||
| Data on the number and wages of employees (form P-4) - to Rosstat for the last month. | ||
| December 25 | Information about the availability of vacancies is sent to the employment service. |
Reporting to extra-budgetary funds with Rasobi-Audit
As we have already noted, almost all companies, with the exception of only a small number, must submit insurance reports to the Pension Fund and the Social Insurance Fund, including zero ones. Reporting to funds does not require such a large number of documents as tax or accounting, but there is also a certain procedure for filling out forms, deadlines for submitting them, etc.
In order to submit stock reports correctly and not be subject to fines and inspections, as well as other punishments, an organization needs an accountant or even several (depending on the activity, volume of document flow, number of staff, etc.). If the company does not have such a specialist, then someone must also perform his duties. Or an organization can order the services of a remote accountant, for example, in.
will be happy to take on all your concerns regarding accounting. accounting, taxes, deductions, etc., as well as reports to the Pension Fund, Social Insurance Fund, the Federal Tax Service and other types of reporting, including zero. Trust your finances only to professionals!
Insurance premiums for individual entrepreneurs without employees: new calculation for 2020
This year, legislators have significantly adjusted Article 430 of the Tax Code of the Russian Federation, on the basis of which individual entrepreneurs and other self-employed persons calculate insurance premiums for themselves.
As we all remember, in 2020, as in previous years, the amount of insurance premiums for entrepreneurs directly depended on the minimum wage indicator and was calculated using the following formula:
(minimum wage * StStrVzn) / 12 months. * PeriodDay,
where the minimum wage is an indicator of the minimum wage valid in the reporting period; StStrVzn – fixed rate of insurance premiums for individual entrepreneurs working independently – 26%; Activity Period – the period of actual activity, determined from the moment of registration to the moment of deregistration as an individual entrepreneur (in months).
Calculation of insurance premiums for reporting periods from 2020 to 2020. is carried out on the basis of an established indicator, in proportion to the period of actual registration:
Fixed rate / 12 months * PeriodDay,
where FixRate is a fixed rate of insurance premiums based on Art. 430 Tax Code of the Russian Federation; Activity Period – the period of actual activity, determined from the moment of registration to the moment of deregistration as an individual entrepreneur (in months).
Art. 430 of the Tax Code of the Russian Federation determines a fixed rate in the following amounts:
| No. | Type of insurance premium | 2020 | 2020 | 2020 |
| 1 | Insurance premium for compulsory pension insurance (OPI) | RUR 26,545 | RUR 29,354 | RUR 32,448 |
| 2 | Insurance premium for compulsory medical insurance (CHI) | RUR 5,840 | RUR 6,884 | RUB 8,426 |
Individual entrepreneurs without employees do not pay the insurance premium for compulsory social insurance.
How the cost of the service is determined
The service of preparing and submitting reports to the Pension Fund of Russia and the Social Insurance Fund for Companies and Individual Entrepreneurs is provided to clients both in comprehensive accounting support and in a one-time mode. Our company offers affordable prices, as well as high speed, quality of service and guarantees for all services.
If you order full accounting from us, the cost of the service will depend on the tax regime (OSNO, simplified tax system or patent) and the document flow of your company. If it’s a one-time job, then the price will also depend on the taxation system, tariffs and complexity of the task.
You can preliminary calculate the cost yourself, however, to find out the final price, contact our managers. We also offer our clients discounts on services and affiliate programs.
Periodic reports
Rosstat
Statistical authorities often request information not every year, but once every 2 years or for a longer period. In particular, the irregular report is Form No. 1-personnel (“Information on advanced training and professional training of employees of organizations”). It is handed over before February 3 once every 3-4 years. The document and procedure for filling out were approved by Rosstat order No. 554 dated September 28, 2016.
Since 2020, another periodic report has been introduced - “Appendix to Form No. 7-Injuries”. It must be submitted once every 3 years in accordance with the form and instructions for completion prescribed in Rosstat order No. 493 dated August 10, 2018. As well as form No. 57-T (“Information on wages of employees by profession and position”), which are submitted once every 2 years, the report must be submitted only at the end of the current year, that is, in 2020.
