Do I need to take SP sv-m. Is it necessary to include an entrepreneur in the information in the form of sv-m Sv m ip with employees sample

All insurers must report on their employees to the Pension Fund. But is it necessary for IP without employees to submit SZV M, or is it the responsibility of only legal entities and entrepreneurs using hired labor? To understand this issue, you need to refer to the legislation of the Russian Federation.

Purpose of the report

In the recent past, pensioners were required to report to the Pension Fund about the fact of their labor activity: about hiring and dismissal.

In 2016, there were changes in the legislation regarding the calculation of indexation. Working pensioners lost the right to indexation, even if they worked under a civil law contract.

In order to receive reliable information, the SZV-M form was introduced, approved by Decree No. 83p dated February 1, 2016 under the name Information about the insured persons.

The appearance of new reporting raised a lot of questions, namely: should an individual entrepreneur without employees hand over SZV M, and some entrepreneurs are interested in whether an individual entrepreneur hands over the SZV M form for himself?

The monthly report must be submitted:

1. Legal persons.
2. Individual entrepreneurs with employees.

The SZV M form is not submitted by an individual entrepreneur without employees, since in this case he is not an insured.

A businessman must register as an insurer in a pension fund only if an employment or civil law contract is concluded. This must be done no later than 30 days from the date of such a fact.

The reverse situation is obtained when concluding such types of contracts:

• author's;
• licensed;
• contract.

In this case, an individual entrepreneur without employees under employment contracts submits SZV M.

Entrepreneurs using hired labor submit a report monthly, including all employees, even if for some reason they did not receive remuneration.

Completing the report

It is not difficult to generate reports, a sample can be found on the website of the Pension Fund of the Russian Federation. The main thing is to have all the information about your employees.

Data for the report:

1. Full name of the entrepreneur, TIN, registration number in the Pension Fund.
2. Period and type of report.
3. Information about the employee: full name, TIN, insurance number.

Data on the period of work or wages are not indicated. The report includes information about all employees who worked under an employment or civil law contract for at least 1 day.

There are three types of report:

The legislation does not provide for the filing of SZV M for individual entrepreneurs without employees, so there is no need to submit zero reports.

If an entrepreneur was registered with the Pension Fund as an insurer, but then fired all the employees, in this case, an individual entrepreneur without employees, is it necessary to submit a zero SZV M? According to the law, a businessman is exempt from such an obligation, and he also does not submit a form for himself.

Topical issues

When filling out the form, entrepreneurs have questions.

Let's deal with the most common:

1. The employee is on maternity leave. Information is entered in the report, as the employee is on the staff.
2. There was no payroll in the month (for example, due to vacation at one's own expense). Data about the employee is entered in the table, an employment contract has been concluded with him.
3. Do I need to include collaborators? Yes, they work under an employment contract.
4. Lease agreement with an individual. This form of contractual relationship does not require the submission of data to the PF.
5. In the month of admission or dismissal, you must submit a report. Yes, the entire period of employment is taken into account.
6. The contract is concluded in one month, and the remuneration is paid in the next. Information is submitted from the month of the beginning of the employment relationship.
7. The absence of the TIN of the employee. This fact does not negate the need to provide information. Put a dash in the TIN column.

An entrepreneur can independently sign and submit reports to the Pension Fund, or can entrust this duty to a representative.

To do this, you need to issue a power of attorney with a notary public, in which all the powers of the representative will be spelled out. On the basis of such a document, he can submit reports to the Pension Fund, the tax office and other regulatory authorities.

Approved in 2016, from 2017 it must be submitted to all insurers by the 15th day of the month following the reporting period. But is there a need to submit a report in this form if there are no employees? Each situation in this case must be considered individually.

Is it necessary to hand over SZV-M if there are no employees

First of all, it is necessary to clarify who is still obliged to submit this report form? The pension fund is required to submit reports in the form of SZV M only to those organizations that have become, that is, signed an agreement with the FIU for and registered in the system.

And also the obligation to submit reports in this form also arises for those insurers who, in the reporting month, concluded, operated or terminated such contracts as:

• labor;
• civil law nature;
• agreement on the alienation of copyright;
• contracts, etc.

Even the employees sat down, due to the suspension of the enterprise, were dismissed on indefinite leave, and, accordingly, wages were not paid, the obligation of the insured to report is not excluded. In this case, he is obliged to submit SZV M zero (in terms of deductions), indicating all the data of the insured (without the same data as full name, TIN and SNILS, the form is not accepted).

Sample form filling

There are situations when wages are delayed, unfortunately, in Russia this is still practiced (and very often). But even if the employer delays the payment of wages, he is obliged to make deductions to the FIU and submit a SZV M report, since remuneration is still being calculated, otherwise penalties will be applied.

How to submit a form

For IP

If there is neither the insured nor the insured persons, then the need for reporting on SZV M disappears by itself. This is often found in individuals who have issued. There are no employees (if there were no hired employees under contracts in the reporting month), and an individual entrepreneur is not required to enter into an employment contract with himself. Accordingly, there is no need to submit a report.

For legal entities

• As for everything is clear with the reporting form, but what to do with where the head (director) is? Here the opinion of the PF diverges. If until 2017 they were obliged to submit this form to everyone without exception (letter No. 08-22-6356 dated May 6, 2016), then starting from 2017, they made an exception regarding the conclusion or not the conclusion (letter with clarifications from the Pension Fund No. LCh- 08-19\\10581).
• And so, if the newly opened enterprise did not start its labor activity, the staff was not recruited, but the founders concluded a TD with the general director of the enterprise (if this is an appointed position, and not the only founder), then this company is obliged to submit such reports indicating all the data on one employee - the CEO.
• And in cases where an individual has registered his activity not as an individual entrepreneur, but is a director and founder in one person (without a staff, and, accordingly, no one has concluded a TD with him either), the obligation to submit the SZV M form disappears.
• In the last letter of the PFR, the situation is precisely explained when the head is not just working in this enterprise, namely, the report is submitted to employees who have concluded TD, GPC and other contracts. If the director has assigned these duties to himself, without the conclusion of the TD, then he is not included in the SZV M form.

Useful information on the topic

We note once again that since 2017, the deadline for submitting reports on SZV M has been changed (it has been extended by 5 days). And it will not work to submit a completely empty form (zero), in order for the program to generate a file, you must specify at least one founding employee whose wages are paid (if no contributions were made to insured persons in the reporting period).

Individual entrepreneurs represent the most significant category of people involved in small business in Russia. An individual entrepreneur can work independently or hire employees if necessary. It all depends on the type of activity and its quantitative indicators. The maximum allowable number of employees for an entrepreneur can also be different, depending on the taxation system. But in any case, an individual entrepreneur using hired labor must be registered as an employer with the Pension Fund of Russia (clause 1, article 11 of the Federal Law of December 15, 2001 No. 167-FZ). Any employee must be officially registered with the IP. Employment contracts must be concluded with employees who are in labor relations with the entrepreneur. For each employee, the IP pays contributions to the FIU and submits the necessary reports in accordance with applicable law.

Do IP SZV-M rent?

After registering as an employer with the FIU, which the entrepreneur must do within 30 days from the date of hiring the first employee, the individual entrepreneur becomes an insurer for employees. It should be borne in mind that untimely registration entails penalties in the amount of 5 thousand rubles if the delay is within 90 days and 10 thousand rubles if this period is exceeded (clause 1 of article 27 of the Federal Law of December 15, 2001 No. 167-FZ). The question of whether individual entrepreneurs submit the SZV-M form, which is information about insured employees, disappears by itself - of course they do. This is an additional obligation that appeared for an entrepreneur with employees in 2016, however, like for everyone who pays individuals income from which insurance premiums are paid to the Pension Fund.

The SZV-M form was approved by the Resolution of the Board of the Pension Fund of the Russian Federation of February 1, 2016 No. 83p. The SZV-M form began to operate from 04/01/2016. It is mandatory as a reporting for enterprises of all forms of ownership. If any of their entrepreneurs still have doubts whether it is necessary to take IP SZV-M, then in this case you need to understand that if you, as an employer, paid income to employees, including under civil law contracts, from which contributions to the FIU, even if the payment of wages is delayed, you must report in the SZV-M form.

The SZV-M form for an individual entrepreneur whose number of employees exceeds 25 people must be submitted electronically. At the same time, it should be borne in mind that by order of the Pension Fund of the Russian Federation dated August 31, 2016 No. 432r, a new format for providing electronic data on the insured was approved, which comes into force on November 1, 2016.

SZV-M for individual entrepreneurs without employees

Entrepreneurs often work independently. This raises the question of whether IP SZV-M is rented out if they do not have employees. When an entrepreneur registers his activity for the first time, all data about him is automatically transferred to the Pension Fund. And since he is not registered as an employer, and therefore is not an insurer for employees who are absent, then the answer to the question of whether individual entrepreneurs should pass SZV-M, in this case, will be negative. Should not.

An innovation for companies and entrepreneurs this year was their obligation to regularly submit to the Pension Fund information about insured persons who are their employees, as well as those working under GPC agreements, on a regular basis every month. To do this, this state body has developed and approved a specialized report with the same name - the SZV-M form. This document must be submitted from April 2016. SZV-M 2017 sample filling is presented below.

The main reason for producing this report was to obtain information from business entities about pensioners who continued to work. The thing is that since February 2016, they have canceled the indexation of pension payments. However, all people, regardless of age and pension eligibility, should be included in the report.

This report is required to be submitted by all organizations, as well as individual entrepreneurs who in the past period concluded contracts with an employee. Thus, if an individual entrepreneur operates alone and is not registered as an employer, he does not need to submit this form.

The report should include data both for employees with employment contracts and for people with whom civil law contracts have been concluded - if they pay contributions to the pension fund.

Also, the form is required to be submitted by companies in which economic activities are not conducted and not even a single employee is registered. The matter is that according to the accepted law the director in any case is the hired worker.

Attention! Each branch submits separately information on employees listed among its staff. At the same time, when filling out the document, the TIN of the main company is indicated, and the checkpoint of a separate division.

SZV-M if there are no employees

If an individual entrepreneur does not have hired employees and he is not registered as an employer, then he does not need to submit this report. All other categories of business entities are required to submit this form, and it must contain at least one line. The concept of zero reporting SZV-M does not exist!

Even if the company does not operate and submits blank reports, including RSV-1, the form in question should contain one line for the director himself, who is usually also the only founder. At the same time, it does not matter whether any accruals were made on it in this period or not. If the report is not submitted within the established time frame, the company will be subject to a minimum fine.

Also, it does not appear to be peasant farms, where, in addition to the head, members of his family work.

The form is not submitted for military personnel, employees of the Ministry of Internal Affairs and the Federal Security Service (with the exception of civilians), since pension insurance is not mandatory for them and other guarantees are provided for by the state.

Terms of delivery of SZV-M

This form must be submitted to the regulatory authorities no later than the 10th day of the month following the reporting one. If that day falls on a holiday or weekend, the due date is extended to the next business day.

The law does not establish a minimum date for the submission of a document. In fact, it can be submitted before the end of the reporting period, but you need to be completely sure that none of the employees will be accepted for the remaining time. Otherwise, an additional form will have to be submitted, or penalties will be imposed by the authorities for filing incomplete data.

Attention! Since 2017, the deadlines for reporting in the SZV-M form have been changed in accordance with Article 2. Clause 4, Clause "g", Federal Law No. 250-FZ of July 3, 2016

For the first time this year, the report was submitted for April, and it was necessary to send it before May 10, 2016. The remaining months of this year are set as follows:

Attention! If the company has less than 25 people, then reporting can be provided in paper form, and if more, then only in electronic form.

SZV M 2017 sample filling

This report can be compiled using specialized programs and Internet services, as well as by hand.

The document includes 4 sections.

Section 1

In the first of them, immediately under the name of the form, the number of the organization or individual entrepreneur that they received when registering with the FIU, the name of the economic entity, the registration code with the tax authority, and for firms also the checkpoint is affixed.

Section 2

The second section contains the code of the reporting period, consisting of two digits, and the year the report was submitted. These columns are required to be filled in, and for those who have problems with determining the code, there is explanatory data below with this information.

Section 3

"ISH" - initial, drawn up for the first time in the reporting period;

"DOP" - additional, submitted by policyholders as an annex to the first, if there is a need to correct information or add one more person after the submission of the previous document. For example, when filling out, an employee who is on vacation was missed. CZV-M must be filed for it separately for the same period;

"OTM" - canceling, which is presented by companies when it is necessary to remove information on people mistakenly included in the document from a previously submitted report.

Section 4

The fourth section is a table with four columns.

In the first column indicates the serial number of the entry, then the full name of the person who is the employee of the enterprise. In the next two columns, you must enter information about the employee's registration numbers in the IFTS and PFR.

The filling rules allow, if the employee does not have any number, to leave it blank without putting a dash.

Attention! The report includes information on all employees, without exception, hired or fired in the reporting month, on vacation, etc. The form must include people with whom the company has civil contracts and for their remuneration the company accrues appropriate contributions to the Pension Fund.

The report must be signed by the director or entrepreneur, indicating their position and personal details. The date the form was drawn up is also indicated here and a seal is affixed if it is used in the company.

Due to the fact that there is no line for an authorized representative, the CZV-M form must be submitted personally either by the director of the organization or by the entrepreneur.

Common mistakes when filling out a form

Fine for SZV-M

The report must be submitted to the FIU within the time limits established by law. If they are violated, the economic entity may be fined for late delivery of the SZV-M, amounting to 500 rubles for each person for whom the document should be submitted, but was not sent. Therefore, being late for entrepreneurs and a company with a large staff of employees can entail a rather large amount.

The same punishment awaits the organization if it submitted an erroneously completed or incomplete report to the FIU. The amount of the penalty is calculated in the same way, based on the number of employees with incorrect or incomplete information.

In addition, a penalty for failure to submit SZV-M can also be established in cases where the insured has sent a report in a form that is not prescribed by law. For business entities with more than twenty-five employees, the legislation provides for the obligation to send reports only in electronic form.

Nuances

When a report is submitted with information about insured persons marked "DOP" to a previously sent document, it is not necessary to re-compile a complete list of company employees. You only need to provide information to correct incorrect entries or enter data on missing people.

In cases where the employee quit in the previous month, and in the next he is paid the amounts due, then information about this person is not included in the form in the month of spending money, since the employment relationship has already ceased to exist.

In March 2016, clarifications were issued by the competent authority regarding the SZV-M form. According to them, at the time of dismissal, the HR inspector needs to issue this document to the former employee, which contains only data on this person. Information with data of other employees must be excluded in order to prevent disclosure.

At the same time, these reports are issued for each month of work of the employee. For example, when a person worked from April to June 2016, he will receive three reports. It is also advisable to issue a receipt from the employee that he received all these documents.

It is also possible that a person working in a company will have a change of surname, for example, marriage. If this employee does not have time to exchange SNILS for a new one with the correct information this month, then the personnel service specialist must submit SZV-M with the old surname.

The SZV-M report is a form containing information about insured employees. Legal entities and individual entrepreneurs monthly transfer it to the Pension Fund.

The form, timing and procedure for submitting the SZV-M report were approved by Resolution of the Board of the Pension Fund of the Russian Federation No. 83p dated 02/01/2016.

SZV-M report: who delivers and when

SZV-M reporting must be submitted monthly no later than the 15th day following the reporting month. If the deadline for submitting the form falls on a holiday or weekend, it must be submitted on the next business day. Current regulations do not prohibit taking it earlier, in the current month. However, the employer must be sure that by the end of the month he will not hire a new employee. Otherwise, a penalty for providing incomplete information. The deadlines for the delivery of SZV-M in 2020 for individual entrepreneurs with employees do not differ from the generally approved ones.

We will provide the deadlines for the delivery of SZV-M in 2020 in the form of a table:

Monthly reporting to SZV-M in 2020 must be provided by all insurers (organizations and individual entrepreneurs) in respect of insured persons who work under employment contracts and with whom civil law contracts have been concluded, if insurance premiums are paid from remuneration for them. The form is submitted to the territorial body of the PFR, in which the reporting organization is registered.

Is it necessary to report if there are no employees and persons working under GPC agreements

The SZV-M form is also required to be provided by those companies that do not have a single employee. According to the current legislation, the CEO is also an employee.

In accordance with the new requirements of the Pension Fund of the Russian Federation, even if the head is the sole founder of the legal entity, even if he is the only employee, reports must be submitted for him. Such explanations are contained in the message of the Pension Fund of the Russian Federation.

Who is exempt from reporting

• peasant farms where there are no hired workers;
• individual entrepreneurs, arbitration managers, private lawyers and notaries who pay fixed insurance premiums only for themselves;
• employers in relation to foreign citizens and stateless persons who temporarily reside in Russia or work remotely, who are not covered by compulsory pension insurance;
• employers in relation to military personnel, employees of the Ministry of Internal Affairs and the Federal Security Service (with the exception of civilians), since compulsory pension insurance does not apply to them, and other guarantees are provided for them by the state.

Where and in what form to take SZV-M in 2020

The SZV-M form is submitted to the territorial body of the PFR in which the insured is registered (clause 1, article 11 of Law No. 27-FZ). At the same time, each branch separately submits information about employees and persons who perform work (render services) under civil law contracts. Please note that when filling out the document, the TIN of the main company is indicated, and the checkpoint of a separate division.

According to paragraph 2 of Art. 8 No. 27-FZ, a company with less than 25 insured persons may submit reports in the form of documents in writing (on paper). The rest are required to submit reports electronically. In 2020, the Pension Fund fines those organizations that do not comply with the reporting format prescribed by law by 1,000 rubles. Below are instructions for filling out the form.

You can quickly and free of charge fill out a monthly report in the special program "Documents PU 6". It is available for download on the official website of the Pension Fund in the section "Free programs for employers".

You can also fill out a report in online services on the websites of accounting software developers - My Business, Kontur, Sky and others. Some sites allow you to do this freely, but usually the services require a fee (up to 1000 rubles).

Instructions for filling out section I of the SZV-M report

The form consists of 4 sections, each of which is required to be completed. Instructions for filling out will help you figure it out. In section 1, the following details of the insured should be indicated:

• registration number in the FIU. It is indicated in the notice from the Pension Fund received upon registration. You can also get it at the local branch of the FIU, the tax office, or at site nalog.ru;
• name (short);
• in the "TIN" field, indicate the code in accordance with the received certificate of registration with the tax authority;
• the field "KPP" individual entrepreneurs do not fill out. When filling out the form, organizations indicate the checkpoint that was received at the IFTS at the location (separate subdivisions indicate the checkpoint at their location).

Sample Section I

Instructions for filling out section II of the SZV-M report

In section 2, you need to specify the period for which the form is submitted. The code of the reporting period is a two-digit serial number of the month, the year consists of four digits. If difficulties arise, the form provides explanatory data with this information.

Section II Form

Instructions for filling out section III of the SZV-M report

In section 3, you must specify the code for the type of report being transmitted. It can take 3 values:

• "ISHD" - the original form, which the company submits for the specified reporting period for the first time;
• "add" - complementary form. This code must be specified if the original report has already been submitted, but it needs to be corrected. For example, a new employee appeared or incorrect data was submitted for him;
• "cancel" is a canceling form. This code should be used if you want to completely exclude any employees from the submitted initial report. For example, the report contains data on an employee who quit and was no longer working in the current period.

Sample Section III Completion

Instructions for filling out section IV of the SZV-M report

The last section is presented in the form of a table, which contains a list of employees who have concluded labor contracts at the enterprise in the current period, including GPC agreements. The table consists of four columns:

• the serial number of the line is written to the first;
• in the second - full full name. employee in the nominative case. If there is no middle name, it is not indicated;
• in the third - SNILS (registration number of the employee in the FIU). This is required information;
• in the fourth - TIN (registration number of the employee in the Federal Tax Service). As stated in the Resolution of the Board of the Pension Fund of the Russian Federation No. 83p, this column is filled in if the insured has the necessary information.

Entering data into the table is allowed either in alphabetical order or randomly.

At the end, the report must be signed by the general director or entrepreneur, indicating the position and full name. The date of compilation of the form is also indicated here and a seal is affixed if it is used in the company. Since the SZV-M form does not provide for the possibility of signing the report by the representative of the insured, it must be submitted personally either by the director of the organization or by the entrepreneur.

Sample Section IV

A sample document completely filled out according to the instructions looks like this:

Common mistakes when filling out SZV-M

Sanctions and fines

For failure to provide the SZV-M form within the prescribed period, a fine of 500 rubles is provided. This amount will have to be paid for each employee for whom information is not provided (part 4 of article 17 of law No. 27-FZ). The submission of incomplete and (or) false information in relation to each employee will be punished with the same fine (part 4 of article 17 of law No. 27-FZ). In addition, for filing reports in the wrong form, the PFR will fine the employer 1,000 rubles. In case of erroneous information, a fine can be avoided if you correct the inaccuracy yourself.

The preparation of this report does not take a lot of time, and the SZV-M instructions for filling out this will help.