New monthly reporting to the Pension Fund of the Russian Federation (form SZV-M). New monthly reporting to the Pension Fund of the Russian Federation (form SZV-M) Report to the Pension Fund from 01.04

You can read about reporting submitted to the Pension Fund in 2018 in another article.

The deadline for submitting reports to the Pension Fund depends on what kind of reports you submit and in what way (electronically or on paper).

Who is allowed to submit reports to the Pension Fund on paper?

Our table will help you figure out who can submit reports to the Pension Fund on paper:

Index The value of the indicator that determines the method of submitting reports to the Pension Fund Method of reporting to the Pension Fund
RSV-1(approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 N 2p)
25 people or less On paper (Part 10, Article 15 of the Federal Law of July 24, 2009 N 212-FZ)
More than 25 people Electronic
(approved by Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 N 83p)
Number of persons for whom reporting is submitted 24 people or less On paper (clause 2 of article 8 of the Federal Law of 01.04.1996 N 27-FZ)
More than 24 people Electronic

Deadline for submitting RSV-1

Employers must submit RSV-1 to the Pension Fund within these deadlines:

Deadlines for submitting SZV-M

Information about the insured persons is submitted no later than the 10th day of the month following the reporting month (clause 2.2 of Article 11 of the Federal Law of 01.04.1996 N 27-FZ).

Moreover, this period is the same for all employers: both for those who report on paper and for those who submit electronic reports.

The deadline for submitting the report to the Pension Fund is a day off

If the deadline for reporting falls on a weekend or non-working holiday, then the deadline for submitting the report is postponed to the next working day following this weekend/holiday (Part 6, Article 4 of Federal Law No. 212-FZ of July 24, 2009).

Deadlines for submitting reports to the Pension Fund in 2016: RSV-1 on paper

The deadlines for reporting to the Pension Fund in 2016 are as follows:

PFR report for 2016: deadline for submitting RSV-1 in electronic form

In 2016, electronic RSV-1 must be submitted within the following deadlines:

Deadlines for submitting monthly reports to the Pension Fund in 2016

SZV-M is submitted to the Pension Fund in 2016 within the following deadlines:

Violation of deadlines for submitting reports to the Pension Fund

Deadlines for submitting reports to the Pension Fund in 2017

Big changes await employers in 2017.

Firstly, the administration of insurance premiums will be handled by the Federal Tax Service. And insurance reporting will need to be submitted to your Federal Tax Service no later than the 30th day of the month following the reporting/billing period (clause 7 of Article 431 of the Tax Code of the Russian Federation). True, tax authorities will need to submit calculations starting with reporting for the first quarter of 2017. Those. You will need to report for 2016 to the Pension Fund by submitting RSV-1 within the usual time frame:

Secondly, you will have to submit personalized accounting data separately to the Pension Fund. This will need to be done no later than March 1 of the year following the reporting year. But since for 2016 this information will be presented as part of the RSV-1, employers will need to submit an annual report to the Pension Fund for the first time only in 2018.

Thirdly, the deadline for submitting SZV-M will change. From 2017, this report will need to be submitted to the Pension Fund no later than the 15th day of the month following the reporting month (clause 2.2 of Article 11 of the Federal Law of 01.04.1996 N 27-FZ (as amended, valid from 01.01.2017) ). Those. for December 2016, employers will have to submit SZV-M no later than 01/16/2017 (January 15 - Sunday).

This article provides a specific example of filling out the annual calculation of DAM-1 for 2016. When is the annual payment due? Where can I download the new RSV-1 form for reporting for the 4th quarter of 2016? Where to submit reports: to the Pension Fund and the Federal Tax Service? You can find answers to these and other questions in this article, as well as download an example of a completed calculation.

Who should report for the 4th quarter of 2016

  • organizations and their separate divisions;
  • individual entrepreneurs;
  • lawyers, private detectives, private notaries.

At the same time, it is necessary for policyholders to generate RSV-1 for the 4th quarter of 2016 if they have insured persons, namely:

  • employees under employment contracts;
  • director is the sole founder;
  • individuals - performers under civil contracts (for example, contract agreements).

If no activity was carried out

Let's talk separately about individual entrepreneurs. If an individual entrepreneur does not have employees officially registered under labor law and he did not make payments or remuneration to individuals for the period from January to December 2016, then submitting RSV-1 for 2016 is not required, since in such a situation the individual entrepreneur is not recognized as an “insurer.” If an individual entrepreneur does not have employees, then he pays contributions only “for himself.” And you are not required to submit any reports to the funds.

New RSV-1 form for the 4th quarter of 2016

From January 1, 2017, the RSV-1 form, approved by Resolution of the Pension Fund Board of January 16, 2014 No. 2p, was cancelled. Instead, there is a new form for calculating insurance premiums, approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. It must be used for reporting to the Federal Tax Service. Cm. " ".

However, submit the report for 2016 in the form RSV-1 of the Pension Fund of Russia, approved by Resolution of the Board of the Pension Fund of January 16, 2014 No. 2p. It is necessary to use the previous format, which is used for submitting “pension” reports in electronic form. Thus, there is no new RSV-1 form for reporting for the 4th quarter of 2016. Searching for it to download on the Internet is useless. Use the old RSV-1 form.

Deadline for submitting annual calculations to the Pension Fund

The deadline for submitting RSV-1 for the 4th quarter of 2016 depends on the reporting method used by the company or individual entrepreneur. In the table we summarize the deadlines for submitting RSV-1 for the 4th quarter of 2016 to the territorial bodies of the Pension Fund. Cm. " ".


Filling out RSV-1 for the 4th quarter of 2016: examples

Form RSV-1 PFR includes a title page and six independent sections. As part of the RSV-1 for the 4th quarter of 2016, it is mandatory to submit: title page, section 1, subsections 2.1 of section 2 and section 6 (clause 3 of the Procedure, approved by Resolution of the Pension Fund of January 16, 2014 No. 2p, hereinafter referred to as the Procedure) . We will explain how to fill out each section of the annual calculation and provide samples of completion. You can also download a completed sample calculation for 2016.

Cover page: general information about the policyholder

On the title page, fill out all the cells, with the exception of the subsection “To be filled out by a Pension Fund employee.” Let's talk about some aspects of filling out annual indicators for 2016.

Clarification data

In the “Clarification number” field, enter “000” if the DAM-1 calculation for the 4th quarter of 2016 is submitted for the first time. If you are clarifying the indicators of past reports, then enter the serial number of the clarification (for example, “001”, “002”, 003...).

For what period is the calculation submitted?

In the “Reporting Period” field on the title page, display “0” (zero). In the “Calendar year” field – 2016 (despite the fact that you submit the calculation in 2017). In this way, you will inform the fund that you are presenting the annual calculation of RSV-1 for 2016.

Organization name and individual entrepreneur details

In the “Name” field, indicate the full name of the insured - organization (as in the constituent documents). If the calculation is submitted by an individual entrepreneur, then his last name, first name, and patronymic are included (as in the passport).

OKVED: what classifier

Until January 1, 2017, there were two classifiers of OKVED codes: the old OK 029-2001 and the new OK 029-2014. Which of these classifiers should I use? Let me explain.

Organizations or individual entrepreneurs that are registered as such after July 11, 2016, indicate in the calculation of RSV-1 for the 4th quarter of 2016 the encoding from the new classifier OK 029-2014 (approved by order of Rosstandart dated January 31, 2014 No. 14-st) .

Number of insured persons

In the “Number of insured persons” field, indicate the total number of employees for whom insurance premiums were paid, in accordance with the number of sections submitted in Section 6 of the calculation with the type of information “initial” (clause 5.10 of Section II of the Procedure, approved by the Resolution of the Pension Fund Board of January 16, 2014 No. 2p). Here is an example of filling out a title page.

When filling out the “Average number of employees” field of RSV-1 for the 4th quarter of 2016, take into account the procedure for calculating the number of employees that you use when preparing statistical reporting. That is, there are no special features when filling out RSV-1.

Section 2: Amounts of payments and contributions

Section 2 summarizes the amounts of accrued remuneration (payments) and insurance premiums. It consists of the following subsections:

  • 2.1 “Calculation of insurance premiums according to the tariff” - must be generated by everyone;
  • 2.2 “Calculation of insurance premiums at an additional tariff” - group if there are workers employed in hazardous industries;
  • 2.3 “Calculation of insurance premiums at an additional rate” - generalize if there are workers employed in heavy production.

Section 2 also reflects temporary disability benefits and “children’s” benefits (at the birth of a child, for registration in the early stages of pregnancy, for pregnancy and childbirth and for caring for a child up to 1.5 years old). The amount of benefits paid in subsection 2.1 of the calculation for the 4th quarter of 2016 is shown in lines 201, 211 of subsection 2.1 (as part of non-taxable payments). However, if your region is participating in the FSS pilot project, then benefits are not required to be reflected in Section 2. Cm. " ".

Here is an example of filling out Section 2.1, which is mandatory for everyone. Please note: if from January to December 2016 insurance premiums were calculated at only one rate, subsection 2.1 must be completed once. If contributions were calculated at different rates, create a subsection for each rate.

Section 3: Reduced Tariffs

Section 3 of the RSV-1 calculation for the 4th quarter of 2016 is filled out by those who are entitled to reduced insurance premium rates. Depending on the category of the policyholder, you need to fill out one of the sections:

  • subsection 3.1 – IT organizations;
  • subsection 3.2 - organizations and individual entrepreneurs on the simplified tax system engaged in preferential activities (clause 8 of part 1 of article 58 of the Law of July 24, 2009 No. 212-FZ);
  • subsection 3.3 – non-profit socially significant organizations on the simplified tax system.

Section 4: additional charges and adjustments

Section 4 is presented as part of RSV-1 for the 4th quarter of 2016 only in some cases, namely:

  • The PFR division has assessed additional insurance premiums based on reports of desk or on-site inspections, for which in the 4th quarter of 2016 decisions on holding (or refusing to hold) accountable came into force, as well as if the Pension Fund has identified excessively accrued amounts of contributions.
  • an organization or individual entrepreneur independently discovered an understatement of insurance premiums in previous periods (both for the 4th quarter of 2016 and for previous periods);
  • the organization independently adjusts the basis for calculating insurance premiums of previous periods based on accounting data that is not recognized as an error.

Section 5: Students

As part of the RSV-1 calculation for the 4th quarter of 2016, section 5 is filled out by organizations and individual entrepreneurs that pay income to students who worked in student groups. Payments and their benefit to pension insurance contributions are not taxed (clause 1, part 3, article 9 of the Federal Law of July 24, 2009 No. 212-FZ).

Section 6: Personalized Reporting

Compile this section as part of RSV-1 for the 4th quarter of 2016 for each employee. Please keep in mind that section 6 of the RSV-1 Pension Fund form for 2016 is filled out for the period from January to December 2016 for each person:

  • who was in an employment relationship;
  • with whom a civil (or copyright) contract was concluded.

Form Section 6 both for those individuals who received payments and rewards (for example, wages) from January to December 2016 inclusive, and for those who were in an employment relationship, but payments were not accrued to them during this period. That is, if a person was on leave without pay in the 4th quarter of 2016, then this employee must also be recorded in Section 6. Moreover, if the employee quit in previous reporting periods (for example, in the first quarter), then in RSV-1 for the 4th quarter of 2016, do not include information about him in the sixth section of the annual reporting.

Subsection 6.1: data of an individual

In subsection 6.1, indicate the last name, first name and patronymic of the individual and enter his SNILS.

Subsection 6.2: reporting period

In the “Reporting period (code)” field of RSV-1 for 9 months of 2016, enter the code “0”, and in the “Calendar year” field - 2016.

Subsection 6.3: type of information

In subsection 6.3 of the annual RSV-1, indicate the type of information adjustment:

  • or "original";
  • or “corrective”;
  • or "cancelling".

Mark the required field with an “X”. The “Original” field is provided for information that is being submitted for the first time. When submitting initial information, the fields “Reporting period (code)” and “Calendar year” in subsection 6.3 of the report for the 4 quarters of 2016 are not filled in.

Mark the “adjusting” field in RSV-1 for the 4th quarter with an “X” if you are clarifying previously submitted information about a person. If you completely eliminate information about him, then select the “cancelling” field. For any of these types of data, in the “Reporting period (code)” and “Calendar code” fields, indicate the reporting period code and the year for which the information is being updated or canceled. In this case, sections 6, in which “corrective” or “cancelling” are marked, must be submitted together with section 6 with the “initial” type for the reporting period for which the reporting deadline has arrived. That is, together with RSV-1 for the 4th quarter of 2016.

Subsection 6.4: payments to the employee

In subsection 6.4 of the annual RSV-1, highlight the amounts of payments and other benefits accrued to the employee. For these purposes

  • in line 400 - show all payments since the beginning of 2016 on a cumulative basis;
  • in lines 401 - 403 - show payments for October, November and December 2016 (that is, for the 4th quarter).

In columns 4, 5, 6 and 7 of this subsection, post the payments transferred to an individual within the framework of labor relations or under civil contracts. Moreover, highlight separately the amount paid within the base for calculating “pension” contributions, and the amount that exceeds this amount. In 2016, the maximum base, we recall, is 796,000 rubles (Resolution of the Government of the Russian Federation dated November 26, 2015 No. 1265).

Column 3, as you can see, indicates the category code of the insured person in accordance with the Classifier of parameters used when filling out personalized information (Appendix No. 2 to the Procedure). The most frequently used code is “NR”, associated with employees who are subject to the basic tariff for calculating insurance premiums (22%).

Subsection 6.5: Payments within the Base

In subsection 6.5, indicate the amount of pension contributions accrued at all insurance premium rates in October, November and December 2016 from payments and other remunerations not exceeding the maximum base value (796,000 rubles). Let's explain with an example:

Subsection 6.6: Adjustments

Fill out subsection 6.6 in forms with the “original” information type if the data presented in previous reporting periods were adjusted in October, November or December 2016. If there is data in this subsection, then it is also required to submit corrective (cancelling) sections 6 of the calculation and (or) forms SZV-6-1, SZV-6-2, SZV-6-4 for the past. If there are no adjustments, then do not fill out this subsection and leave it blank.

Subsection 6.7: early retirement

In this subsection, show payments to employees employed in jobs with special working conditions (harmful, difficult, etc.), giving the right to early retirement. For example, in subsection 6.7 of the RSV-1 calculation for the 4th quarter of 2016, indicate:

  • in line 700 - the amount of payments on an accrual basis since 2016;
  • in lines 701 – 703 - payments for October, November and December 2016 (that is, for the 4th quarter).

If the organization has carried out a special assessment of working conditions, in column 3 you need to enter the special assessment code according to the code classifier (according to Appendix No. 2 to the Procedure).

Subsection 6.8: information about experience

This subsection indicates the working conditions in which the employee worked in October, November and December 2016 (that is, in the 4th quarter), as well as data on the length of service and conditions for early assignment of a pension.

Group the columns “Beginning of period” and “End of period” in the format dd.mm.yyyy. Here is a sample of filling out columns 2 and 3 of subsection 6.8 of the RSV-1 for 2016, if the employee works in October, November and December 2016.

Please note that columns 4-9 of subsection 6.8 will be filled out using codes in accordance with Appendix No. 2 to the Procedure. So, for example, in column 7 you need to highlight some periods of the employee’s work experience that took place in the fourth quarter of 2016. Let us explain some common codes that may be required when filling out RSV-1 for the 4th quarter of 2016.

Column code 7 What does it mean
CHILDRENParental leave until the child reaches the age of one and a half years, granted to one of the parents
DECREEMaternity leave
AGREEMENTWork under civil contracts that extends beyond the billing period
DLOTPUTStaying on paid leave
NEOPLVacation without pay, downtime due to the fault of the employee, unpaid periods of suspension from work (preclusion from work)
VRNETRUDPeriod of temporary incapacity for work
QUALIFYOff-the-job training
ACCEPTANCEAdditional leave for employees combining work and study
NEOPLDOGThe period of work of the insured person under a civil law contract, payments and other remunerations for which are accrued in the following reporting periods

Control ratios

If we list all the reports to the Pension Fund in 2016, there won’t be many of them:

  • calculation in form RSV-1 (approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 N 2p), which must be submitted to your Pension Fund branch based on the results of the first quarter, half year, 9 months and year (part 1, 2 of Article 10, p 1 part 9 article 15 of the Law of July 24, 2009 N 212-FZ);
  • (approved by Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 N 83p). This report is submitted to the Pension Fund monthly, for the first time in April 2016 (). That is, this is a relatively new report to the Pension Fund, developed in 2016.

Thus, reporting to the pension fund in 2016 consists of 11 documents: 3 RSV-1 calculations and 8 SZV-M forms (RSV-1 for the year and SZV-M for December will have to be submitted in 2017).

Read more about the calculation of RSV-1 and the SZV-M form:

The report to the Pension Fund for 2016 in the RSV-1 form will be the last one that will need to be submitted to the Pension Fund. The rules have changed since 2017.

Pension Fund of the Russian Federation: reporting - 2017

Starting from 2017, general reporting to the Pension Fund by contributions You won't have to give it up anymore. After all, the Federal Tax Service (Law dated July 3, 2016 N 243-FZ) will control the calculation of insurance premiums and their payment. The form on which information on contributions will need to be submitted has not yet been approved. But it won't be RSV-1. Already for the first quarter of 2017, you will not need to submit a new report to the Pension Fund. It will need to be submitted to the Federal Tax Service (Letter of the Federal Tax Service of Russia dated July 19, 2016 N BS-4-11/12929@).

At the same time, the SZV-M report will have to be submitted to the Pension Fund, as before.
Only the deadline for submitting the form will change: from 2017, SZV-M must be submitted by the policyholder no later than the 15th day of the month following the reporting month (clause 2.2 of Article 11 of the Law of 04/01/1996 N 27-FZ, as amended, valid. from 01/01/2017). Now - no later than the 10th (clause 2.2 of Article 11 of the Law of 04/01/1996 N 27-FZ).

Updated DAM-1 calculations for periods up to and including 2016 must also be submitted to the Pension Fund of the Russian Federation, including in 2017 and later.

In addition, the Pension Fund, as before, will collect individual information about the insured persons. Personalized new reporting to the Pension Fund will have to be submitted annually, for the first time based on the results of 2017, i.e. in 2018 (

The year 2015 was rich in numerous amendments to various areas of legislation. The pension system was also affected by changes. Starting from the new year, you will have to report monthly, the KBK codes for paying insurance premiums will also be changed and the minimum wage will be increased. Let's take a closer look at what will change from 2016.

 

The main change related to reporting to the Pension Fund in 2016 will be the introduction of the obligation to submit information about employees every month. New KBK codes will also be introduced and the minimum wage will be increased. In general, there are not many changes; we present them in the table.

Table No. 1. Changes in the procedure for paying contributions and submitting information

What will happen

Reporting

RSV-1 for accrued and paid contributions to health insurance and compulsory medical insurance.

A new reporting form will be added to RSV-1 for each of the insured employees, including those working under civil contracts. The form of the document has not yet been developed.*

Data on insurance payments will need to be submitted every month.

For late submission of information, as well as for errors in it, you will have to pay a fine of 500 rubles for each insured employee.

Term

Rent based on the results of the 1st quarter, half a year, 9 months and a year.

Rented monthly no later than the 10th of the next month.

On paper:

Electronic:

The deadline is the same for both paper and electronic reporting and, accordingly, the report will need to be submitted every month by the 10th.

Minimum wage

Amount of payment "for yourself"

Pension 18,611 rub.

Compulsory medical insurance RUB 3,651

Insurance contributions to the Pension Fund in 2016 for individual entrepreneurs “for themselves”

Pension Fund RUB 19,356

Compulsory medical insurance RUB 4,085

Limit for contributions to the fund

* The law establishing the obligation of monthly reporting for insured employees was signed by the President on December 29, 2015. and comes into force on April 1, 2016. The form of the document has not yet been developed. It is only known that the said reporting will have to contain information about the insured employees, in particular, full name, SNILS and Taxpayer Identification Number.

Having outlined the main changes in accounting in the Pension Fund, we will briefly describe what reports must be submitted to this fund and what contributions entrepreneurs must pay.

Reporting:

  • Reporting on insured persons

Due dates

RSV-1:

  • On paper by the 15th day of every second month after the reporting month
  • By email by the 25th of every second month

Information about insured persons

Regardless of the form of delivery - before the 10th of each month

Contributions to compulsory health insurance and compulsory health insurance in 2015 for yourself

  • Pension - 18,611 rubles;
  • Compulsory medical insurance - 3,651 rub.
  • 1% from the excess amount of 300 thousand rubles.

Back in December 2015, the government of our state adopted Federal Law No. 385. It deals with changes in some legislative acts of the Russian Federation regarding reporting provided by policyholders to the Pension Fund.

These changes come into effect on April 1, 2016. Therefore, many policyholders are interested in what types of documentary reporting will be submitted to the Pension Fund without fail, why is such reporting necessary, and what are the penalties for late submission of documents on time? Let's look at these points in more detail.

Innovations in the legislative framework

The innovations affected several laws at the federal level:

  1. “On individual (personalized) accounting in the compulsory pension insurance system” (Federal Law No. 27) - provides for new documentary reporting and penalties for refusal to take these changes into account (comes into force on April 1, 2016).
  2. “On Insurance Pensions” (Federal Law No. 400) - explains why it is necessary to submit certain information about insured persons monthly to the Pension Fund of the Russian Federation.

According to these changes in the laws of our state, another type of mandatory report has been added, which insurers of working individuals must submit to the Pension Fund every month from April 1, 2016.

Reporting forms for the Pension Fund (from April 1, 2016)

In 2016, namely from April 1, all insurers making cash payments in the form of wages to individuals must submit to the Pension Fund not one report, but two. Let's take a closer look at what kind of reporting is submitted:

  1. Quarterly (submitted before, introduced in 2014) - reporting in the RSV-1 form, it includes information about the registration of a working individual insured in the state insurance pension system.
  2. Monthly (new document) - form SZV-M must contain some personal information about the constantly working insured person (full name, INN, SNILS).

Some policyholders are surprised: why duplicate information from the quarterly report in the monthly report? After all, the old quarterly reporting also includes personalized data about the employee (only without an individual identification number). This need is associated with calculations carried out for the insurance pension, which is provided to Russians according to age (old age), since in this current year (namely in February) pensioners still working at enterprises, organizations and firms will be accrued an insurance pension without a planned indexation of pension points and fixed payments added to it. You can read about this in Federal Law No. 400 (Article 26.1). Experts believe that this is the only way to track whether a pensioner is actually working or not.

Introduction of monthly reporting to the Pension Fund of Russia

As already mentioned, from April 1, 2016, policyholders must submit monthly reports to the Pension Fund. This is necessary, first of all, so that Pension Fund employees can track the fact that the pensioner is working, so that in the future he will not have problems with calculations regarding the insurance pension. That is, the personal data requested by the Pension Fund from policyholders must concern every officially employed individual (regardless of the right to pension insurance, age and gender).

The new monthly report must include the following information about the employee or employee:

  1. Last name, first name and patronymic in full form (an abbreviated version like “Ivanova T.I.” will not work).
  2. SNILS (individual personal account insurance number) - is needed to assign a labor pension to an employee insured in the compulsory pension insurance system of our state; in addition, it acts as a kind of personal data identifier for a citizen of the Russian Federation, since it works in many information databases of federal and regional departments of the country .
  3. TIN (taxpayer identification number) - issued by the tax service at the place of registration of an individual, is required in many documents and types of reporting, because it is considered his “digital surname” registered in the electronic registration database of the population of our country.

This type of reporting can be submitted every month in two forms:

  • in written format, that is, on paper;
  • in electronic format with a mandatory electronic signature.

The difference between these forms is as follows: if a company employs from 1 to 25 workers or employees, then such monthly reports can be submitted to the Pension Fund in writing; if there are more than 25 insured individuals, then the Pension Fund will only accept an electronic version.

Features of filling out the new monthly reporting form

On the official website of the Pension Fund of our state http://www.pfrf.ru/ you can download or print directly from the website a paper version of the new reporting form for SZV-M policyholders.

To do this you need:

  1. Go to the official website of the Pension Fund of the Russian Federation.
  2. Go to the “For Policyholders” tab to the “For Employers” subpage, which is located in the upper right corner of the main page.
  3. Select the “Reporting” section.
  4. Find the article “From April 1, 2016, a new reporting form for personalized accounting will be introduced,” click on it.
  5. Follow the current link “Reporting Form” http://www.pfrf.ru/files/id/zakonodatelstvo/pers_uchet/2016/forma_otchet_83p_(2).doc.

You will see a document in .doc format, which you can save on your computer or print immediately.

The SZV-M form is called “Information about insured persons”, it (in addition to the fields already listed for filling out) contains questions about the data of the policyholder himself - his details, registration number in the Pension Fund of the Russian Federation, short name of the organization, INN, KPP. The column “Reporting period of the calendar year” must also be filled in. Experts have also provided for the type of this form:

  • “outcome” – the form is submitted to the Pension Fund for the first time during the specified reporting period;
  • “additional” – additions and some changes made later to the original form;
  • “cancel” is a form through which you can cancel any previously submitted information (for example, erroneous or unreliable information about an individual working in this organization).

Such precautions were introduced specifically so that the policyholder could avoid a fine for inaccurate data submitted.

When is it necessary to submit information about insured employees to the Pension Fund (subject to changes as of April 1, 2016)

In connection with the entry into force of some innovations in the form of reporting documentation provided by policyholders to the Pension Fund on April 1, 2016, the question naturally arises: when and what reports to submit?

As for the old quarterly report (form RSV-1), it must be submitted electronically strictly before the 15th day of the second calendar month that follows the reporting month (all policyholders are already accustomed to this, so there is no confusion with these documents). But the new monthly reporting, introduced on April 1, 2016, is submitted by the 10th of the month following the reporting month.

Experts have developed a special schedule (we remind you once again that it has been in effect since April 1 of this year, 2016):

The schedule includes weekends, that is, if the 10th day, when it is required by law to submit reports, falls outside working hours, then the deadline is moved to a working day.

By adhering to such a schedule for submitting reports to the Pension Fund, you can avoid receiving penalties that are established by Russian legislation for late submission of data to the relevant service.

Fines for missed deadlines for submitting documentary reports to the Pension Fund (subject to changes effective from April 1, 2016)

Russian legislation (namely Federal Law No. 27) provides for punishment in the form of a monetary fine, which is imposed on the policyholder if:

  1. Information about the employee is not provided to the Pension Fund (for each individual individual), even 1 day of delay after a certain date established monthly is taken into account - 500 rubles.
  2. Information about the employee is presented, but not in full (for example, the last name is indicated in full, and the first and patronymic are indicated with initials such as “Ivanova T.I.”) – 500 rubles.
  3. Submitting false information about an employee – 500 rubles.

At the same time, the minimum amount of an administrative fine for the listed violations has been established at 2 thousand rubles.

There is a special offer for visitors to our website - you can get advice from a professional lawyer completely free of charge by simply leaving your question in the form below.

Policyholders preparing new monthly reports should keep in mind that Pension Fund specialists will be sure to check all the information provided. If it is established that the form of this document has been violated, monetary fines will be collected from the policyholder from the financial resources contained in his bank accounts or from his property.