Who submits the SZV-M report in 2020
The SZV-M form must contain information about employees who work for you as an entrepreneur or for your company on the basis of official contracts - labor, civil or student. The contribution does not depend on whether the company or individual entrepreneur conducted activities during the reporting period; in any case, you need to insure all employees and provide information about them to the Pension Fund. Also keep in mind that SZV-M does not have a zero form. So this report is mandatory for any employer:
- for Russian and foreign organizations operating in the Russian Federation and their separate divisions;
- for entrepreneurs;
- for specialists conducting detective, lawyer or notary activities, if there are employees on staff.
Entrepreneurs who operate without employees do not take the SZV-M. There is no need to include personal data in the report (clause 2.2 of Article 11 of Law No. 27-FZ dated 01.04.96). Firms that do not have a single employee on staff are also exempt from submitting a report, but only on the condition that the management is handled by a third-party management company.
Starting from March 2020, a director must be included in SZV-M if he is the only participant and owner of the organization’s property.
Procedure if there is no protocol from the Pension Fund for SZV-M
| Save the receipt for sending the report | If it is not generated when submitting data electronically, you should contact the operator responsible for the process. If any disputes arise with the fund, the receipt will be irrefutable evidence of the timely dispatch of the SZV-M. The employer is not responsible for technical problems. |
| Check report control ratios before sending | You can find out more about them on the Pension Fund website and other online resources. |
| Contact your data provider | Often the reason for the protocol delay is a large influx of papers that a specialized company does not have time to deal with in time. This situation is common in the last days of the deadline for providing information. |
| Contact the fund if there is no protocol | Perhaps the Pension Fund will provide clarification on this issue. For example, when submitting information in May 2020, many companies received a notification that their application was rejected, even though the report was completed correctly. The Foundation recommended retransmitting the data with the “additional” type. As a result, the Pension Fund of Russia accepted the reports without penalties. |
If you don’t have time to visit the fund to receive clarification from the Pension Fund or you can’t get through to them by phone, you can send an appeal in writing. It needs to state the situation that has arisen in free form. The sent letter will also serve as a supporting document when resolving possible disagreements with the fund.
Deadlines for completion of SZV-M in 2020
Data must be submitted every month. If the policyholder wants, for example, to submit information to the Pension Fund of Russia for October, then this must be done before November 15 - this date is defined in paragraph 2.2 of Article 11 of the Federal Law dated April 1, 1996 No. 27-FZ. If the 15th day of the month (after the reporting month) falls on a weekend, then the due date is extended until the first subsequent working day.
The exact dates for submitting SZV-M and other reports in 2020 can be found in our accounting calendar. Deadlines for submitting reports for 2020, including weekends:
- for January - until February 17;
- for February - until March 16;
- for March - until April 15;
- for April - until May 15;
- for May - until June 15;
- for June - until July 15;
- for July - until August 17;
- for August - until September 15;
- for September - until October 15;
- for October - until November 16;
- for November - until December 15;
- for December - until January 15, 2021.
Regional branches of the Pension Fund of Russia can set schedules for submitting reports for companies. Such schedules are available in the Vladimir, Novosibirsk and Jewish Autonomous Regions. Those who submit a paper report should pay special attention to the schedule. The Pension Fund of Russia believes that this saves businessmen from queues. There is no fine for violating the department schedule - the main thing is to report before the 15th.
The report must be submitted by the 15th, but the law allows this to be done ahead of schedule. However, you cannot submit the report before the end of the reporting month. Otherwise, the Pension Fund will send a negative protocol. This is necessary to avoid an incomplete report: you submit the report on October 25 and hire another employee on the last days of the month.
In addition to the Pension Fund of Russia, the SZV-M report must be issued to dismissed employees on the last working day. This report only contains information about the person being terminated, not all employees. At the employee's request, the report must also be provided. 5 working days are given for this.
What are the consequences for not accepting the SZV-M report?
In 2020, the employer must prepare a report and submit it on time: before the 15th day of the month following the reporting month. Failure to comply with this procedure entails administrative liability. Failure to receive information about one individual of the company (IP) will have to pay 500 rubles. (Article 17 of Law No. 27-FZ).
The legislation does not contain grounds upon which the size of sanctions can be reduced. The fine can be quite large, for example, for an employer filing a SZV-M for 25 people, it will be 12,500 rubles.
Funds are withdrawn from the bank accounts of organizations, and if there is insufficient money for them, the debtor may lose part of the property.
Confirmation of acceptance of the form is a protocol from the fund. If he does not come for a long time, the employer does not know whether his reporting is considered submitted. If there is no receipt, the likelihood of a fine is high.
If the company sent the SZV-M on time, the protocol did not arrive within several days, and the Pension Fund of the Russian Federation brings charges of delay. To contest it, you need to write a claim to the fund with reference to timely delivery and the availability of a confirming receipt.
You can appeal the act within 15 days from the date of its receipt. In order to challenge sanctions, you need to understand the reasons for their establishment. They must be contained in the act. If the company does not react in any way to the results of the audit, the Pension Fund of Russia will issue a decision and demand for a fine.
Sanctions are often applied for late submission of information. This usually applies to companies submitting reports electronically.
If in the act the reason for the fine was the delivery of the SZV-M later than the deadline. At the same time, the company sent the report on time and the data was sent to the fund on the second or third attempt. First of all, you need to look at the special operator’s protocols and receipts. If the sent files are the same and the documents of the responsible company indicate that the reports have been sent, then the problem is related to the Pension Fund of Russia information receiving system.
You need to write about this in your objections, and you need to attach the sent file and the delivery receipt to the paper.
If a fine is nevertheless imposed, you need to pay it and file a lawsuit to protest the decision of the Pension Fund.
So, usually protocols on the adoption of SZV-M are delayed due to technical problems on the part of the fund. If the document is missing 2-3 days after sending the report, you should contact the Pension Fund to clarify the reasons for this. There is no need to resubmit the form. The Pension Fund should not issue a fine based on the lack of a protocol.
For their own insurance, companies should transfer SZV-M in advance to avoid controversial situations with the fund. This increases the chances that the Pension Fund will accept the information, and if any shortcomings arise, the company will have time to correct them.
The deadlines for submitting a single simplified declaration are specified not only in the law, but also in special provisions of the Pension Fund.
We will tell you what the negative SZV-M protocol is.
You will find instructions for filling out the SZV-M in this article.
How and where to take SZV-M in 2020
The rule remains unchanged as of 2020. If a company or individual entrepreneur has 25 employees or more, the report must be submitted in electronic format with an electronic signature. If less than 25, you can pass on paper. For both options, the deadlines are the same - until the 15th day of the month following the reporting month. For an incorrect report form, you will be fined 1,000 rubles, so do not forget to switch to electronic format when you hire your twenty-fifth employee. In Kontur.Accounting, you can automatically generate an electronic SZV-M and quickly send it if data on employees was previously entered into the system.
The SZV-M must be submitted at the place of residence of the individual entrepreneur or at the place of registration of the company. If the organization has separate divisions with employees, submit a report to the place where the division is registered.
Form of monthly reporting to the Pension Fund in 2019
Information about the insured persons
The information from the SZV-M report is needed by the Pension Fund in order to monitor working pensioners. Since February 2020, working pensioners' pensions have not been indexed. The pension fund needs to keep track of whose pension should be indexed, and to whom it is already paid.
In addition, the employer must create and submit to the Pension Fund a register of insured persons for additional insurance contributions to the funded pension, for whom he transfers funds.
This register in form DSV-Z is submitted no later than 20 days after the end of the reporting quarter. The procedure for submitting it to the Pension Fund of Russia is the same as for the SZV-M report.
Information about the insurance experience of the insured person
Information on the insurance experience of insured persons according to the approved form SZV-STAZH will be submitted by organizations for the first time in 2020 for the reporting year 2020. The report must be submitted no later than March 1, 2018.
Information about the policyholder for personalized accounting purposes
Using the EDV-1 form, information on the policyholder is transmitted for maintaining individual records in the Pension Fund. The form is submitted once a year no later than March 1st.
According to Appendix 5 to the Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p, simultaneously with the EDV-1 form, a file is submitted that contains a package of documents consisting of the SZV-STAZH, SZV-ISKH and SZV-KORR forms. These forms must include the following information:
- Data on the adjustment of the information of the insured person recorded on the individual personal account in the PRF (form SZV-KORR)
- Information on earnings and income, the amount of payments and paid insurance premiums during periods of employment, counted in the length of service of the insured person (form SZV-ISH)
| № | Reporting type (form) | Reporting period | Deadline |
| 1 | Information about the insured persons (Form SZV-M) | month | no later than the 15th day of the month following the reporting month |
| 2 | Register of insured persons for whom additional insurance contributions for a funded pension have been transferred and employer contributions have been paid (Form DSV-Z) | quarter | no later than 20 days from the end of the reporting quarter |
| 3 | Information on the policyholder transmitted to the Pension Fund for maintaining individual (personalized) records (Form EDV-1), as well as Information about the insurance experience of the insured persons (form SZV-STAZH), Information on earnings (remuneration), income, amount of payments and other remuneration, accrued and paid insurance premiums, periods of labor and other activities counted in the insurance period of the insured person (form SZV-ISH), Data on the adjustment of information recorded on the individual personal account of the insured person (form SZV-KORR) | year | no later than March 1 of the year following the reporting year |
How and when to adjust SZV-M in 2020
In response to the SZV-M report, you may be sent a notification with an error code of 50, 20 or 30. Code 50 means that the report was not accepted. Code 30 and 20 - which is partially accepted. In total, the Fund can identify 14 errors; they are listed in Table 7 of the resolution of the Pension Fund Board of December 7, 2016. No. 1077p.
Each error has its own correction rules. In response to error 50, you need to submit the report again, and for shortcomings identified by codes 20 and 30, send a supplementary report. In order to correct the error, you have 5 working days from the date of receipt of the notification.
SZV-M reports are divided into three types: initial (code “iskhd”), supplementary (code “add”) and o). The original one is submitted for the first time, the supplementary one - if after submitting the original one there were changes that need to be taken into account in the report, and the canceled one - if you made a mistake and want to cancel the report.
To correct error code 30, first submit a cancellation form for those employees for whom there were errors in the report. The information must be in its original form (with errors). And then submit a supplementary form for these employees with corrected information.
To correct error code 20 (incorrect TIN), submit a supplementary form with the corrected taxpayer number.
Be careful when writing your report. From October 1, 2020, the rules according to which information in the report must be corrected have changed again.
If the Pension Fund sends you a notification of an error, you can submit a supplementary report within 5 days only for those employees listed in the notification. It does not matter who found the error first - you or the Foundation. For each employee for whom data has not been submitted, you will be fined 500 rubles. In addition, the director can also receive a fine - from 300 to 500 rubles.
How does the Pension Fund accept the SZV-M report?
When a report is received by the Pension Fund, it goes through several stages of control, at each of which it may not be accepted.
| Parameter | |
| Format | Electronic file format |
| File name | For an electronic document |
| Policyholder details | Data correctness |
| Signature | There must be a valid signature both on paper and electronically. |
| SNILS | SNILS must correspond to the owner |
| Form type |
There must be one source form in one reporting period.
A supplementary form is provided after receiving a protocol with errors from the Pension Fund.
|
It is worth noting that if a report is submitted in electronic form, even if all fields are filled out correctly, but if the electronic format is incorrect, the report will not be accepted by the Pension Fund.
If enough time has passed and there is still no protocol for taking SZV-M, then:
- First of all, contact your special operator, who acts as an intermediary in transferring reports to the Pension Fund.
- The second option is to call the fund branch directly. It's even faster. And if the delay is again caused by a large influx of documents, then the staff will try to respond to the person who applied first.
It is quite possible that he is aware of the situation and will be able to shed light on the reason for the delay. For example, he will say that there is simply a large influx of documents in your branch of the Pension Fund and specialists do not have time to send return protocols to everyone. This, by the way, is one of the most common reasons.
The most unpleasant reason why a protocol does not arrive for a long time is when the report is drawn up incorrectly. In this case, the fund creates a negative protocol, and this takes much more time. Moreover, once you receive it, there will be virtually no time left to correct errors.
For more information, see “SZV-M: negative protocol.”
Therefore, in any case, we advise you to always play it safe and call the Pension Fund branch. And if they say that the fund’s employees are preparing a negative protocol, you can act proactively: find the errors yourself and send a corrected version of the SZV-M. In this case, there is a chance to avoid fines.
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What sections are included in SZV-M in 2020
There are four sections in total in the report. What should they contain?
- Section 1 : details of the policyholder are entered here: name of the organization, registration number of the organization in the Pension Fund, INN, KPP.
- Section 2 : information about the reporting period.
- Section 3 : select the type of form (original, supplementary or canceling).
- Section 4 : information about all insured employees is entered - full name, SNILS and INN.
If you pass early
You can submit the SZV-M form for September 2020 ahead of schedule. That is, already in September. According to the law, it is not at all necessary to wait until the deadline for submitting the SZV-M for September 2020.
If you submit the SZV-M for September 2020 early, there is a possibility that the form already submitted to the Pension Fund will need to be clarified. For example, when a new person is hired on the last day of September, when the SZV-M has already been passed.
For more information about this, see “SZV-M can be passed early.”
Fines for failure to submit SZV-M in 2020
For each insured employee whose data was not transferred to the Pension Fund as part of the report, he faces a fine of 500 rubles. It turns out that if the report for 30 employees is late by even one day, you will have to pay a fine of 15,000 rubles. A similar penalty is imposed for errors in the report - 500 rubles for each employee with an error.
The amount of the fine can be reduced if you submit a petition to the Pension Fund. There you need to indicate why mistakes were made or deadlines were missed. Typically, the fund considers, for example, a sudden illness of an accountant, technical problems in the program, etc., to be valid.
Submit SZV-M in the Kontur.Accounting service. The service will fill out the report itself and check it before sending it. Report online, keep accounting in Kontur.Accounting, pay salaries, exchange electronic documents with counterparties and control the company’s finances directly in the service. The first month of operation is free for all new users!
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Questions and answers
- How long should I wait for the protocol from the Pension Fund from the date of sending the SZV-M?
Answer: Usually, 2-3 days pass from the moment the SZV-M report is sent to the receipt of the protocol from the Pension Fund.
2. Will a fine be collected if there is no protocol for technical reasons? We don't even know whether the report was accepted or not.
Answer: In case of technical problems at the Pension Fund of Russia, no fine will be collected from policyholders for failure to submit the SZV-M report. It is better to contact the Pension Fund to clarify the deadline for submitting the protocol.
