Hello! In this article we will talk about the zero reporting form according to the SZV-M form.
Today you will learn:
- What does the abbreviation SZV-M stand for and what is its purpose;
- Who and when should submit this report to the Pension Fund of Russia;
- When and who may need to provide zero.
What is SZV-M
SZV-M – new reporting to the Pension Authority. The regulatory document governing the report is the Resolution of the Pension Fund of the Russian Federation dated February 1, 2020.
The report was first submitted for April 2020. The report has the following breakdown - information about the insured persons.
Reporting of this kind was introduced in order to identify the presence of working people of retirement age in the organization.
Considering the report attributes in more detail, we note that the report contains little information in comparison with the quarterly reporting Individual Information (IP) or DAM.
- Name of the reporting organization. The details are filled in once in the program settings.
- A list of employees who were involved in the production process for a given month is compiled. All employees who worked at the enterprise for at least one hour and were carried out according to orders are taken into account.
- A mandatory indicator of the report is filling in the details for each employee, this is an individual tax number (TIN) and a certificate of registration with the Pension Fund of Russia (SNILS).
- In addition, the report header contains the month for which the report is submitted, the information form, that is, the initial, canceling, and supplementary data.
The entire list of employees is presented in the form of a table, divided into 4 columns, which indicate: serial number, full name of the employee, INN and SNILS.
The report is not complicated, but has many nuances.
For your information, from personal practice: “I am an accountant at a budgetary educational institution. I submit a similar report every month. Several times I encountered problems in terms of errors. That is, there are people in the lyceum who have been on sick leave for more than a month, and therefore did not receive wages in the reporting month. I kept forgetting to show them in the report. When the moment came for submitting the IS and DAM, errors began to appear. The period during which the illness occurred is indicated in quarterly reporting, but there are no insurance premiums. But in fact, the person is registered in the organization. To correct such a situation, it was necessary to submit a supplementary SZV-M, and this ultimately resulted in penalties and dissatisfaction on the part of management.”
Another, not very common incident, a person was laid off on September 1st. In the IS, the date of dismissal is shown as 09/01/2016.
Within three months from the date of layoff, the employee is paid severance pay; accordingly, the amounts are recorded in the IS. And in the SZV-M report, they must show the employee in the month in which he was fired, that is, only for September. Of course, such discrepancies were taken into account by the Pension Fund specialists, and additional information had to be submitted for the next three months.
Many similar situations can arise, since the reporting is new and you cannot take into account all the points at once.
Nuances in the absence of employees in the organization
Above we mentioned the exception for legal entities. Indeed, there is a case when the SZV-M form does not need to be submitted. Sometimes it happens that the sole founder of an LLC does not receive any payments from it. Moreover, there is no civil law agreement (CLA) between him and society. If these conditions are simultaneously met, the report in question does not need to be submitted. In this case, it turns out that the SZV-M reporting form is “zero” both from the point of view of payments and from the point of view of the availability of employees. Therefore it has no value.
However, as soon as the founder enters into an agreement with his company, he becomes its employee. In the same month in which the specified agreement is signed, you need to start reporting on SZV-M.
It should be noted here that previously the Pension Fund had a different opinion. Officials noted that the absence of a GPA with the founder and payments in favor of this person does not relieve the company from the obligation to submit the form in question.
Not everyone knows that the Pension Fund has changed its rules. Therefore, in practice, sometimes the SZV-M form with the only insured person, the founder-director, to whom no payments are made, is nevertheless submitted. The law does not prohibit this, which means that the Pension Fund of the Russian Federation is obliged to accept such a “zero” SZV-M.
Who takes SZV-M
Who must report on this form? All legal entities, as well as individual entrepreneurs with employees, submit a monthly report to the Pension Fund.
It should be noted that if the enterprise has hired power only in the person of a boss working under a contract, then the report is submitted when he has wages and taxes are paid from it to the Pension Fund.
The SZV-M report will be submitted if an employee is hired and a contract is concluded with him that is of a civil law nature, that is, for the performance of a specific type of work and if tax contributions are calculated and paid for the amount specified in the contract.
If the company does not carry out any business activities and the boss did not enter into an employment contract, then starting from April 2020, a zero SZV-M was submitted. Starting from July 2016, according to the letter of the Pension Fund No. LCH-08-19/10581, the “zero” may not be submitted.
According to the reporting procedure to the Pension Fund of the Russian Federation, prescribed in this letter, a zero report may not be provided by:
- Peasant farms (peasant farms) that do not have a single hired worker on their staff.
- Individual entrepreneurs, arbitration managers, lawyers and advocates who work as a private individual and pay contributions to the Pension Fund only for themselves.
- Employers of foreign citizens, as well as stateless persons working remotely. The obligations of the Pension Fund of Russia do not apply to such hired force.
- A zero report is not submitted for military personnel and employees of the Ministry of Internal Affairs.
If a working woman is on maternity leave or unpaid leave, then it is necessary to include this employee in the list of insured persons.
Who should submit the form?
SZV-M contains information about insured persons, that is, citizens for whom an organization or entrepreneur pays insurance premiums. And these are:
- employees of an organization or entrepreneur with whom an employment contract has been concluded;
- individuals with whom the organization (IP) has entered into civil contracts (if insurance premiums are calculated from payments for them).
So, the SZV-M form includes not only full-time employees, but also persons who work on the basis of a contract. Including copyright agreements, publishing agreements, licensing agreements and others.
All organizations and their separate divisions, as well as entrepreneurs and other persons engaged in private practice (notaries, lawyers, etc.) are required to submit information about insured persons if they employ hired labor.
When and by whom is the report submitted?
Starting from 2020, the report was submitted to the Pension Fund of Russia no later than the 11th day of the month following the reporting month. Starting from 2020, these deadlines have been changed and are now taken from the 1st to the 15th.
If the filing day falls on a weekend or holiday, then the SZV-M must be submitted on the next date after it.
In what form must the report be submitted within the specified time frame? All organizations have the same form, which was developed by Pension Fund specialists. In 2016, a company with a staff of more than 25 people needs to submit a report in electronic form via the Internet. If there are less than 25 people, then by hand. In 2020, this procedure was changed and all legal entities and individual entrepreneurs provide reports via the Internet. Otherwise, a fine will be imposed.
The person responsible for drawing up the form, as well as its submission, is the employee who is entrusted with the responsibilities of maintaining employment and dismissal orders, as well as drawing up employment contracts.
As a rule, SZV-M is the responsibility of an employee of the HR department, but this function can also be performed by another employee to whom the director assigns responsibilities.
There is a wide range of programs available for conveniently filling out the report. They can be downloaded on the official website of the Pension Fund of Russia via the link “free programs for employers”.
In what cases does a zero SZV-M occur and can it be zero?
Since the appearance of the monthly report on insured persons, there have been disagreements in the branches of the Pension Fund of various regions. Some believe that even if, besides the boss, there are no other employees in the company, then a zero report must be submitted to record the fact of employment. Others believe that this should not be done.
According to these opinions, SZV-M can be represented by:
- Zero, without a list of insured persons.
- Only the director of the institution is shown.
- It is not provided because the employer, working without an employment contract, considered it necessary.
Which situation is correct? Let's try to figure it out. The laws do not establish the concept of a zero SZV-M report. If it is zero, it means there is no data to fill it in.
What to include
This reporting must include information about all insured persons who work in the organization:
- under employment contracts;
- under civil law contracts.
In this case, it makes no difference whether the organization conducts actual activities, whether salaries are paid or not. In any case, the form must be submitted, including information about all insured persons performing work on the basis of labor and civil contracts concluded with the organization (clause 2.2 of Article 11 of the Federal Law of 01.04.1996 No. 27-FZ).
For your information
Individual entrepreneurs, lawyers, private detectives and notaries who do not have hired personnel and executors for GPC, SZV-M should not submit (Clause 2.2 of Article 11 of the Federal Law of 01.04.1996 No. 27-FZ).
What will filling in a zero SZV-M look like?
Step-by-step instructions for filling out the SZV-M.
The first part assumes the presence of details about the employer, they are available and filling out in a special software product occurs automatically.
Next comes the second part, which indicates the reporting period. It is usually formed when selecting from the provided directory in the program. Please note that the data must be filled in when generating the report itself.
In the third part you need to select the form type. Even if you indicate the original type, there is no data to fill out the fourth section, that is, a table indicating working individuals. This is due to the fact that the employer has no employees, so there is no one to show.
The program itself assumes that the employee table must be filled out. Otherwise, the report simply will not be saved. This means that you need to show at least one employee, and if they are not there, then the report should not be generated.
Is it necessary to pass zero SZV-M?
The filing of the zero report was supposed to take place before July 2020, after which, according to a letter from the Pension Fund of the Russian Federation dated July 13, 2020, the Pension Fund of the Russian Federation explains that if an agreement has not been concluded with the employee, then it is not necessary to submit the SZV-M with zero reporting. In fact, zero reporting for insured persons was abolished. This must be observed until today.
Only information about the general director is shown here. Even if he does not receive a salary and, accordingly, is not a taxpayer, but the contract with him is concluded from above, then SZV-M only assumes the existence of a contractual relationship.
This person must be included in the list indicating the TIN and SNILS. But if the contractual relationship is concluded informally, then there is no need to show it in the report.
SZVM for founder-CEO
Yes, if you did not include the sole founder director in the SZV-M, then you must submit the supplementary SZV-M for the month of March.
Now regarding the fine. According to Art. 17 of Law No. 27-FZ, the reflection in the SZV-M of incomplete or unreliable information entails a fine of 500 rubles in relation to each insured individual. At the same time, Law No. 27-FZ does not specify the circumstances under which the policyholder is exempt from penalties or they are collected in a smaller amount.
At the same time, cases where financial sanctions are not applied to the policyholder for errors in personalized reporting are listed in the Instructions on the procedure for maintaining personal accounting of individuals, approved. by order of the Ministry of Labor of Russia dated December 21, 2016 No. 766n
In accordance with paragraph 39 of the Instructions, liability does not arise if:
- the policyholder discovered an error in the submitted information before it was identified by inspectors from the fund, and provided updated data;
- the policyholder submitted corrective accounting information within five business days after receiving notification from the fund to eliminate the discrepancies.
Thus, it follows from the Instructions that if an organization submits a supplementary SZV-M before the detection of errors by the Pension Fund of Russia or within five working days after receiving a notification from the fund, penalties are not applied, even if such reporting is submitted after the deadline for its submission.
However, it is possible that the territorial bodies of your Pension Fund will be guided by the provisions of Law No. 27-FZ and will oblige your organization to pay a fine. In such a situation, it is advisable to seek protection of your rights in court. There are positive decisions in favor of the policyholder in judicial practice, for example, resolution No. F03-924/2017 dated 04/10/2017.
As for the point at which the supplementary form must be submitted, my opinion is that the manager must be indicated starting from March 2018. This conclusion follows from letters from the Pension Fund of the Russian Federation dated March 29, 2018 No. LCH-08-24/5721 and the Ministry of Labor dated March 16, 2018 No. 17-4/10/B-1846. To obtain more accurate information, you can call your Pension Fund branch and find out from them exactly.
Here you see, as it were, a twofold situation. It all needs to be “combed”, of course. Let's try to figure it out and act logically. There were different explanations regarding SZV-STAZH.
For the inclusion of the founder in SZV-STAZH: the director is subject to the norms of labor law, as an employee who has entered into labor relations with an employer - a legal entity on the basis of an employment contract, as well as the norms of civil legislation and laws on legal entities, as an executive body of a legal entity persons (part 1 of article 273, article 274 of the Labor Code of the Russian Federation, paragraph 4 of article 53 of the Civil Code of the Russian Federation). In this regard, the general director, even without an employment contract, is in an employment relationship with the company. And if so, then its director, the only founder, MUST be included in the SZV-STAZH report. After all, it is precisely the existence of an employment relationship that is stated in paragraph 1.5 of the Procedure for filling out the SZV-STAZH, approved. By Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p.
Against the inclusion of the founder in SZV-STAZH: the SZV-STAZH report is submitted, first of all, to post information about periods of work on the individual personal accounts of insured persons. Based on this data, insurance pensions are assigned. If so, then it is worth paying attention to the fact that the insurance period required to assign a pension includes periods of work and (or) other activities that were carried out on the territory of the Russian Federation, provided that during these periods insurance contributions to the Pension Fund were accrued and paid (Clause 1 of Article 11 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions”). If there are no payments in favor of the general director, the sole founder, then pension insurance contributions are not accrued or paid (since there is nothing to accrue them for). This means that these periods are not included in his insurance period and, accordingly, the director - the only founder - does not need to be included in SZV-STAZH.
The same goes for SZV-M. When it came to including the director, in similar circumstances, in the monthly personalized reports of SZV-M, it was not possible to reach a consensus. From the Letter of the Pension Fund of the Russian Federation dated July 27, 2016 No. LCH-08-19/10581, it could be concluded that if an organization does not have insured persons with whom an employment contract or civil law contract has been concluded, for the remuneration for which insurance premiums are calculated, then the obligation to file the SZV-M form is missing.
At the same time, from the explanations of the Pension Fund of the Russian Federation, given in Letter No. 08-22/6356 dated 05/06/2016, we can conclude that information on the manager must be submitted in the SZV-M form, even if there is no employment contract with him.
And in your situation, I especially like the Letter of the Pension Fund of the Russian Federation dated July 27, 2016 No. LCH-08-19/10581, it is clearly written there: “Organizations that do not have insured persons with whom an employment contract or civil law contract has been concluded, for remuneration according to which insurance premiums are calculated in accordance with the legislation of the Russian Federation on insurance premiums, there is no .”
That is, you were not obliged to show the head in SZV-M if you relied on this Letter.
IP and SZV-M
In the case when an entrepreneur hires workers, fulfills his obligations to pay taxes to the Pension Fund of the Russian Federation, and has contractors with whom he enters into contracts, he submits reports.
If an entrepreneur carries out his activities independently, then he is not required to report on this form. IP is also not submitted to them. This category of persons who do not file a zero tax also includes foreigners who carry out their commercial activities in the territory of our country.
Reports SZV-TD and SZV-M in relation to the director - the sole founder (participant)
Material prepared by: Natalia Golyakova , Master of Law; leading expert of the Accounting Department
On February 15, the first reporting period for submitting the SZV-TD (for January 2020) ended.
Based on the results of the first reporting period, it would be desirable to receive additional clarification from the Pension Fund on the procedure for filling out the form in certain cases, in particular on the obligation to submit a SZV-TD report in relation to the sole founder (participant), who is also the manager (General Director, President, Director) your company.
The difficulty lies in the fact that currently the issue of the mechanism for formalizing labor relations in such cases is debatable.
In the absence of official clarifications, we have analyzed legislative norms, on the basis of which we can draw certain conclusions that will help in organizing ongoing work.
I. In practice, two forms of labor relations have developed with the General Director - the sole founder:
The employment contract is drawn up on the basis of clauses 1 and 4 of Art. 40 of the Federal Law of 02/08/1998 No. 14-FZ of the Federal Law of 02/08/1998 No. 14-FZ “On Limited Liability Companies”. Moreover, in Art. 40 directly states that “The procedure for the activities of the sole executive body of the company and its decision-making is established by the charter of the company, internal documents of the company, as well as an agreement concluded between the company and the person performing the functions of its sole executive body,” the article does not provide for exceptions.
This position is supported by officials of the Ministry of Health and Social Development (Order of the Ministry of Health and Social Development of the Russian Federation dated 06/08/2010 N 428n, hereinafter referred to as the Order). The Order states that “the head of an organization, when he is the sole founder (participant), owner of its property, for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity, is classified as a person working under an employment contract.”
In our opinion, despite the fact that supporters of this form of registration of relations refer, among other things, to the provisions of the Order, the wording “applies to persons” allows for a broad interpretation of the concepts and does not mean that an employment contract is concluded in such cases. And the status of the document - the Order, as well as the functions of the Ministry, which is a federal executive body whose competence includes the development and implementation of state policy in the relevant area, cannot comment on either the Labor Code of the Russian Federation or federal laws, in particular the Federal Law of 08.02. .1998 No. 14-FZ “On Limited Liability Companies”.
