The Pension Fund clarified in what cases it is not necessary to submit a report to SZM. Reporting on SZV-M: should it be submitted to organizations without employees? Should SZV-M include an employee who is on leave without pay and an employee who is absentee

For all employers, reporting to the Pension Fund has become mandatory, however, due to the fact that Pension Fund did not provide practically any instructions on how to fill out the SZV-M form, the responsible persons filling out the form almost immediately had numerous questions. One of these questions is whether it is necessary to provide the SZV-M form if the company did not carry out activities. What are the nuances when preparing zero reporting and the deadlines for its submission, if necessary. In this article we will try to understand this issue in detail and answer all the questions that accountants and employers have.

Maintaining accounting and tax records in an enterprise is a very complex and troublesome task. This is due to the fact that in the Russian Federation, amendments are periodically made to the current legislation or various by-laws, as a result of which taxpayers and employers have new obligations to provide mandatory reporting to the Federal Tax Service, extra-budgetary funds or other regulatory organizations.

Last year, the Pension Fund introduced a new form SZV-M “Information about insured persons,” which was intended to replace such types of reporting as RSV-1 and some forms of personalized accounting.

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Appearance new form was due to the fact that in February last year, the state decided not to index the pension benefits of pensioners with official employment. In order to save other citizens of retirement age from visiting Pension Fund branches and quickly identify employed pensioners, a form was developed that the employer is obliged to submit to the Pension Fund of the Russian Federation at the place of his registration on a monthly basis and indicate there all the citizens with whom he is affiliated. labor relations. Only individual entrepreneurs who do not have employees.

Do I need to submit the zero SZV-M form?

There are no comments on this issue in the federal law, however, it is worth noting that the RSV-1 calculation had to be provided in any case, regardless of whether there was active activity or no work was carried out at the enterprise at all.

This issue became very relevant after the introduction of the new form, and to date no official statements have been made in this regard. The only thing that the Pension Fund is guided by is that, regardless of the payments made under the employment (or GPC) agreement, this act continues to be in force and the citizen’s obligations to the company remain. Therefore, it is necessary to provide the SVZ-M form, since even during such a period employees remain insured persons:

Let's look at individual cases that raise the most questions among employers:

If the general director is the only founder, is it necessary to pass the zero SZV-M in 2017? In this case, we can say unequivocally that the report will have to be submitted. The fact is that the director is automatically considered an employed employee and an official labor unit. An exception is the situation when the organization has no employees and activities are suspended, and the director and founder are one person. In this case, you do not need to provide a report.
Zero reporting for individual entrepreneurs. If the entrepreneur does not have employees, then the zero SZV-M is not surrendered.

In addition to the above exceptions, it should be taken into account that some nuances may arise when preparing zero reporting.

How to apply for a zero SZV-M

If the obligation to provide a zero form remains, then the form is filled out in the standard way, except for the absence of payments under employment agreements. The report is drawn up as an initial one, indicating the period of submission and all details of the organization providing the form.

The form contains details of employees with whom there are labor agreements, but the amount of payments is not indicated.

Conclusion

In general, the procedure for filling out a zero SZV-M is very simple and does not require special skills. To simplify this task, you can use specialized software, which are freely available on the official portal of the Pension Fund of the Russian Federation.

Number of views 6140 November 16, 2017

Often, in the absence of activity, a misconception arises that reports are not submitted. Let's figure out together when to take it zero reports.

A company that has employees is called the policyholder, and the employees are called the insured persons.

Since the RSV and SZV-M reports contain data on the insured persons, if there are no employees, in theory, there should be no reports either. But this is far from true.

Yes need.

Calculation of insurance premiums must be submitted regardless of whether the company was active in the reporting period or not. A zero calculation informs tax authorities that no payments were made to employees. Otherwise, inspectors may think that the company forgot to submit a statement, which could result in the current account being blocked and a fine of 1,000 rubles.

Yes, without fail.

This applies to the situation:

In this case, in subsections 1.1, 1.2 of Appendix 1 to Section 1 of the report, you must indicate the number of insured persons, and in Section 3 you must fill in information for each employee on leave without pay.

IP can be divided into:

An entrepreneur who has been working alone since the beginning of the year (and is not the head of a peasant farm), does not submit calculations for insurance premiums.

If during the year the individual entrepreneur fired employees, then the DAM must be submitted until the end of the accounting year.

IP, who during calendar year employment (civil law) contracts with individuals have been concluded, continue to be valid or terminated, and are required to submit the DAM by the end of the year.

Starting from 01/01/2017, registration and deregistration of individual entrepreneurs as employers is not provided.

How to fill out a zero RSV?

Zero calculation for insurance premiums includes:

Title page;
Appendix 1 to section 1;

If there are no numerical indicators for the field, then put “0”, in other cases – a dash. When printing the form on a printer, it is allowed that there are no frames around the characters and no dashes for empty fields.

Yes need.

According to officials, the organization basically has cannot be null SZV-M because there is at least one employee in the company - and this is the director.

It should be noted that the SZV-M form is submitted for each employee with whom, in the month for which information is submitted, an employment or civil law contract was concluded/continues to be valid/terminated. It does not matter whether the salary was paid or not.

Only entrepreneurs who work alone - without employees - can not submit zero information on the SZV-M form.

There is no clear answer as to whether the SZV-M form should be submitted when there are no insured persons in the organization, i.e. no employment or civil law contracts have been concluded with anyone, The Pension Fund does not give.

To avoid the risk of liability, we recommend one of the following options:

Submit information SZV-M for director
statement

What are insurance premiums?
Calculation of insurance premiums

Often, in the absence of activity, a misconception arises that reports are not submitted. Let's figure out together when to take it zero reports.

A company that has employees is called the policyholder, and the employees are called the insured persons.

Since the RSV and SZV-M reports contain data on the insured persons, if there are no employees, in theory, there should be no reports either. But this is far from true.

Is it necessary to submit a zero RSV if there is no activity?

Yes need.

Is a zero calculation submitted for insurance premiums when the employer did not make payments to individuals?

Yes, without fail.

This applies to the situation:

all employees are on leave without pay;
Only the director is listed in the company, etc.

In what cases should individual entrepreneurs submit zero calculations?

IP can be divided into:

working alone and without employer status;
employers using hired workers.

Individual entrepreneur - without employer status Individual entrepreneur - employer

Starting from 01/01/2017, registration and deregistration of individual entrepreneurs as employers is not provided.

How to fill out a zero RSV?

Zero calculation for insurance premiums includes:

Title page;
Section 1 - summary data on the obligations of the payer of insurance premiums;
Appendix 1 to section 1;

Subsection 1.1. - calculation of the amounts of insurance premiums for compulsory health insurance;
Subsection 1.2. - calculation of the amounts of insurance premiums for compulsory medical insurance;

Appendix 2 to Section 1 – calculation of the amounts of insurance premiums for OSS and the case of VNIM;
Section 3 – personalized information about insured persons.

Download a sample of filling out a zero calculation for insurance premiums

Do I need to pass zero SZV-M?

Yes need.

According to officials, the organization basically has cannot be null SZV-M because there is at least one employee in the company - and this is the director.

Only entrepreneurs who work alone - without employees - can not submit zero information on the SZV-M form.

Is SZV-M information submitted if the company does not have insured persons?

To avoid the risk of liability, we recommend one of the following options:

Submit information SZV-M for director, even if an employment contract has not been concluded with him;
Submit to the Pension Fund statement about the absence of labor relations and financial and economic activities. After submitting the application, the company is exempt from filing SZV-M until it begins operations and concludes employment contracts.

What are insurance premiums?
Calculation of insurance premiums
Information about the insured persons SZV-M
How to cancel fines using the SZV-M form
Do I need to submit 2-NDFL and 6-NDFL if there are no employees?

This year, a new form of reporting to the Pension Fund appeared - SZV-M, which has already raised many questions. Since April 2016, every employer is required to report on each of its employees. What to do if there are no employees under employment contracts? Let's look at this issue further.

SZV-M: why is it needed

This form was invented primarily to record pensioners who continue labor activity. As is known, they will freeze indexation of pensions if income exceeds a certain level. If your company does not have employed retirees, this does not mean that you are exempt from reporting. Another goal pursued by Pension Fund employees is to obtain up-to-date data about employees. This applies to employees:

executed under an employment contract;
working under a civil contract.

Another feature of this reporting is that it must be submitted at the place of registration of the individual entrepreneur or legal entity.

SZV-M implies the submission of reliable information about the insured persons. This reporting form consists of 4 sections:

Requisites.
Data about the reporting period.
Form type.
Employee data.

On May 10 of this year, heads of organizations and entrepreneurs will have to submit this form for the first quarter for the first time. This is the first difficulty in submitting a new form.

Form type SZV-M

In Russia, at the beginning of May there is a series of days off in a row, so it is worth submitting documents in advance. However, here you need to take into account one nuance, which will be easier to understand with an example. The company decided to report to the Pension Fund in advance - on April 21. This is not prohibited by law, but on April 27 the manager accepts a new employee with whom an employment contract is concluded.

At first glance, the situation is deadlocked: at the time of delivery of SZV-M, the company has fewer employees than actually at the end of the quarter. Pension legislation has thought through this point and in section three you can select the type of document form:

Under the code “output” lies the report submitted for the first time for the period.
“Additional” is a supplementary form submitted when hiring new employees.
If you made a mistake in the original document, then you need to select the “cancel” form in the third section.

Thus, the company in the example above will have to submit a report again with the code “additional”. Experts recommend that in the fourth section of the additional SZV-M documentation, indicate not only information about the new employee, but also re-enter all the data that was previously submitted to the Pension Fund. If you do not plan to expand your staff, then you can take the SZV-M in advance. Companies that are recruiting employees are advised not to rush into submitting documentation, but to do so only at the end of the period.

Difficulties may arise with cancellation forms. There is still debate about how they should be filled out. Many people believe that such a report should simply correct all errors and provide updated, reliable information. Outsourcing companies, on the contrary, recommend entering only those data that need to be removed from the Pension Fund database. For example, if an employee quit before the first quarter, but was previously entered on the original form by mistake.

More about section 4

So, we have reached the most controversial section today. If everything is clear with the first two parts of the new SZV-M form, only details and standard data about the period are entered into them, then the third and fourth sections raise many questions.

Part four of the new reporting documentation is intended for entering data about the company’s employees. It must indicate:

surnames;
full names;
patronymic;
numbers of pension insurance certificates (SNILS);
TIN (a dash is allowed if the employer does not have the opportunity to find out this individual number).

Information is entered for each employee with whom an employment (or civil) contract was concluded or terminated during the reporting period, as well as for those who previously entered into a contractual relationship with an individual entrepreneur or legal entity.

Civil law contracts mean:

on the provision of services;
execution of work.

Accordingly, in the SZV-M form it is necessary to indicate all those for whom contributions to the Pension Fund were paid for the reporting period or with whom contracts were concluded. This raised many questions about how to fill out this part correctly.

What to do if deductions were made to a dismissed employee

Due to the confusion of the wording in section four, many nuances are hidden. For example, many accountants are still faced with a problem: is it necessary to indicate in the SZV-M employees with whom contractual relations were terminated before the start of the reporting period? It would seem that the answer is clear - no, but sometimes the payment of severance pay falls exactly during the period for which the report is being prepared. How to be in this case?

The explanations to the legislation indicate that the fourth section includes only data on employees who had (or have) existing agreements with the policyholder. Therefore in the above example There is no need to include such an employee in SZV-M.

What to do if the company does not operate

When answering this question, it is necessary to clarify whether employees are included in it. If at the time of submitting the SZV-M, the company has contracts for one or more employees, the form must be submitted. However, deductions may not be made for them if employees are on vacation:

without content;
for child care.

With a valid civil contract, even if there is no transfer of remuneration within its framework, it is also necessary to indicate the hired specialist in SZV-M.

Thus, organizations that have suspended their activities due to a crisis or other reasons must promptly submit documentation in the prescribed form to the Pension Fund.

Zero SZV-M

Let's consider another example, if a company exists only on paper, and its staff includes one person - a director. There is no employment contract concluded with him, and there are no other employees. What to do in this case?

The above situation causes a lot of controversy among experts and Pension Fund employees. Indeed, in this case, everyone can interpret the law in their own way. On the one hand, there is no point in submitting a report, because the agreement has not been concluded. On the other hand, if we assume that the director is a pensioner, then in fact he is considered to be working.

Known to many accountants, Elena Kulakova (an expert at SBK Kontur) believes that in the described situation there is no need to submit a zero form; accordingly, the report does not need to be submitted to the Pension Fund at all.

Ordinary employees of the Pension Fund argue that you should not rely on Elena’s opinion, because all policyholders are required to submit information about their activities in a timely manner. As a way out of this situation, they propose concluding contracts with managers, which in itself sounds absurd, especially if the policyholder is an individual entrepreneur or founder of an LLC.

Latest news from the Pension Fund of Russia

The Pension Fund put an end to the experts' disputes. On the official website of this government agency, in anticipation of the submission of the first reports, information was posted clarifying the issue of zero SZV-M.

The director of a company, who is also its founder, is treated as an employee. Information about it must be included in the report form. IN letter to the Pension Fund of Russia dated March 15, 2016, it is explained that despite the absence employment contract, the company has a relationship with its manager that is subject to the SZV-M reporting law.

Documentation must be submitted to the Pension Fund both in cases where the director receives a monthly salary or a percentage of profit, and in situations where the activity is not actually carried out. The head of even a “frozen” company fulfills his functions - he submits reports to tax authorities and funds, and bears financial responsibility. Even if the functions of the director are performed by the only founder of the organization, he belongs to the insured persons, about whom data is submitted to the Pension Fund.

There are no grounds for exemption from this form of reporting for any organization in Russia. If you do not submit a report on time or indicate false information in it, then Pension Fund employees have the right to fine you 500 rubles for each erroneous data. Missing the filing time is equated to concealment of the employee and is punishable by a fine (in the same amount as for errors).

Remember that only in May 2016 the report must be submitted for the previous 4 months. The next reporting period begins in June. SZV-M must be filled out monthly and submitted no later than the tenth day of the month following the reporting month. You can choose one of the methods for transmitting information to the Pension Fund:

IN in paper form– only for small companies with less than 25 employees.
An electronic document – this is how any organization can present it. At the same time, companies with more than 25 employees report only in this way.

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Submitting a zero report is another step to tighten control over organizations and individual entrepreneurs. Changes in tax and pension legislation have meant that it is easier to liquidate a company that is not conducting business than to maintain accounts for it.

A monthly personalized report in the SZV-M form appeared in the list of mandatory reports of Russian employers last year. And although the Pension Fund has explained the procedure for filling out this form many times, businesses still have many questions. One of them is whether it is necessary to submit zero reporting? - we will look at it in this article.

Form of a personalized report to the Pension Fund

Initially, the resolution of the Board of the Pension Fund dated 01.02.2016 No. 83p did not provide for the submission of SZV-M without a list of employees. In accordance with clause 2.2 of Art. 11 of the Federal Law of 01.04.96 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system”, it must be submitted by all legal entities that have employees, regardless of the fact of payment in a particular month. The report should include:

persons with whom employment contracts have been concluded and are valid at the end of the reporting period;
persons with whom civil law contracts have been concluded and are in force at the end of the reporting period;
the head of the organization, even if he is the only founder.

It is noteworthy that officials do not require information about the wages of employed persons and the insurance premiums accrued on them to be indicated in the document. They just want to have the personal data of each employee Russian organization. Thus, it is mandatory to enter the following data into the reporting form:

Last name, first name and patronymic of each insured person.
SNILS data for all employees.
TIN information.

In this case, the indication of SNILS is mandatory, but the employer must indicate the TIN only if the employee has provided him with such data.

Looking ahead, it must be said that it is better not to indicate any TIN at all than to indicate it with an error. If no punishment is provided for the absence of a number, then for each incorrect number there is a fine of 500 rubles.

Sample of a completed SZV-M report

When should SZV-M be submitted?

All employers using hired labor must submit this form. It is necessary to include in the report all insured persons, who by law are all citizens in whose favor the organization made payments: both full-time employees and persons working under civil contracts. It is important to remember that an employee going on vacation or the absence of accruals in his favor during the reporting period does not relieve the employer of the obligation to include his data in the reporting. Thus, the Pension Fund should be informed about those persons who are on long-term leave without pay, as well as workers who care for a child until he reaches three years of age.

Even persons employed on the last day of the reporting month must be included in the report. This procedure for filling out reports was provided for by officials and communicated to all interested parties in their resolution. In accordance with it, the SZV-M form must contain information about absolutely all citizens who worked in the organization in the reporting month.

Example: In the VESNA organization, 3 people worked for hire, as well as CEO, who was the sole founder and with whom an employment contract was not concluded. At the end of September, one of the employees quit, and on October 31, another person was hired in his place. Therefore, the October report should include data accepted employee, and the person fired in September does not need to be included.

A logical question arises: in what cases does the SZV-M result in zero, is it necessary to take a zero SZV-M?

Zero SZV-M report in the absence of full-time employees

The question logically arises: who passes SZV-M 2020 if there are no employees. Until recently, it was assumed that the law did not provide for the delivery of zero SZV-M. After all, any legal entity must have at least one employee, even if it does not conduct any activities. In most cases, this only employee is the head of the organization. But the main problem is that in some cases the head of a legal entity is its only founder. Which, in accordance with the norms of the Labor Code, cannot conclude an employment contract with itself. Therefore, in such a situation, the question arises: is it necessary to take SZV-M 2020 if there are no employees, only the founder is considered as such. It seems that there are no employees in the organization, but data still needs to be entered into the report. This was the position of the Pension Fund.

However, then the Pension Fund changed its attitude towards such situations and published a special form zero SZV-M, which can be downloaded on the official website of the fund in a special section. The zero form differs from the usual form in the absence of columns in which information about the insured persons with whom the organization had any legal relations in the reporting month should be entered.

When asked whether it is necessary to submit a zero SZV-M, experienced accountants will answer that you should not submit a blank zero reporting form. It is much safer to enter information about that same founder-manager into the form. After all, as mentioned above, penalties are provided for incorrect information in the report. And if the inspector considers the zero form SZV-M an error, he will have to prove his case in court. By indicating the full name and SNILS of the founder, the organization insures itself against such troubles. Since the explanations of the Pension Fund of Russia, even in the form of an official letter, are not always accepted by the courts as evidence.

Filling out the SZV-M form in the absence of salary

The official position of the Pension Fund, as well as norms Federal Law dated 04/01/96 No. 27-FZ states that if the organization’s full-time employees have not received wages in the reporting month, they still need to be included in the report using the SVZ-M form. Therefore, if an organization has not paid a penny of money in a month, but has valid employment contracts, the SZV-M report will not be zero.

Example: Employees of VESNA LLC did not receive wages in October because they were on leave without pay, due to the seasonality of the organization’s work. However, the reporting form for October included information about all employees with whom employment contracts were concluded.

Zero form SZV-M for an individual entrepreneur

But is it necessary to take the CMEA-M 2020 IP test if there are no employees? As you know, individual entrepreneurs can also act as employers if they employ other citizens for hire. In this case, they are required to submit a report on a general basis. None special conditions the law does not provide for them.

It is logical to assume that individual entrepreneurs must submit a zero SZV-M if there are no employees, and contributions to the Pension Fund are paid in a fixed amount “for themselves.” But this assumption is wrong: if an individual entrepreneur does not have employees, he should not submit a zero report to the Pension Fund at all.

Sample of filling out the zero form SZV-M

Fill out the SZV-M declaration online

You can fill out the SZV-M on the PFR website online or on other online services of accounting software developers - Moe Delo, Kontur, Nebo and others. Some sites allow you to do this freely, but usually the services require a small fee (up to 1000 rubles).

Who should submit the SZV-M form. How to draw up and submit the SZV-M form. Is it necessary to submit SZV-M for the general director, who is the sole founder - read the article.

Question: In the month of May, all employees of the organization were fired, including the director. However, to date, information about the dismissal of the director has not been sent to the Unified State Register of Legal Entities and he is reflected in the register as the current director. The organization has not carried out activities since the dismissal of all employees. The only participant in the company is not its director and has never had an employment relationship with the company. Question: do I need to submit the SZV-M report for the month of June? If necessary, then who should be included in the report?

Answer: In general, a company must submit to the Pension Fund information in the SZV-M form for all employees with whom labor or civil contracts for the performance of work or provision of services were concluded in the reporting month (clause 2.2 of Article 11 of the Law of 04/01/1996 No. 27-FZ). Even if the company did not conduct business and did not pay payments to employees. In your case, there are no such employees in the organization: the old director resigned, and a new one was not appointed. Therefore, in fact, the company does not have employees whose information it has the right to submit to the Pension Fund. However, information about the former director remains in the Unified State Register of Legal Entities. This means that for third parties (including the Pension Fund of Russia), the director will be the resigned manager. Therefore, controllers will require the filing of SZV-M for the old director, and in the absence of reporting, penalties are possible under Article 17 of the Law on April 1, 1996 No. 27-FZ.

In addition, the absence of a person authorized to act on behalf of the company without a power of attorney actually deprives this company of the opportunity to carry out current activities. For example, submitting reports to the Funds and tax office, provide explanations in case of disputes regarding reports. To avoid this, the sole founder of the Company must appoint a new director or temporarily assign the duties of a director to himself and notify the inspectorate of this fact within three working days (). In this case, the company will reflect information about the new director in reports in the SZV-M form.

Rationale

How to draw up and submit the SZV-M form

At the end of each month, everything policyholders must be submitted to the Pension Fund information about insured individuals. Compile information according to form SZV-M, which the Pension Fund approved Resolution of the Board of the Pension Fund of February 1, 2016 No. 83p.

Organizations (including foreign ones operating in Russia) and their separate divisions;

Entrepreneurs, as well as lawyers, private detectives and notaries.

In the form, include information about all individuals who perform work on the basis of labor or civil contracts. It does not matter whether the organization conducted actual activities or not, and whether there were payments to individuals in the reporting month or not. Submit form SZV-M necessary anyway. This follows from the provisions clause 2.2 Article 11 of the Law of April 1, 1996 No. 27-FZ.

Situation: Is it necessary to submit SZV-M for the general director, who is the only founder

Yes need.

By general rule with the general director - the only founder it is not necessary to conclude an employment contract. At the same time, the founding director is an insured person for the purposes of compulsory pension insurance. He is in an employment relationship with the organization, regardless of whether he has a written employment contract and whether he receives a salary. Information about the director - sole founder V SZV-M report hand over. These conclusions follow from paragraph 1 Article 7 of the Law of December 15, 2001 No. 167-FZ, Law of April 1, 1996 No. 27-FZ. Similar explanations in letter of the Ministry of Labor dated March 16, 2018 No. 17-4/10/B-1846, which the Pension Fund of Russia sent to its branches letter dated March 29, 2018 No. LCH-08-24/5721.

Attention: although the Pension Fund of Russia has previously issued conflicting clarifications, always submit SZV-M to the founding director

At first, the fund insisted: it is necessary to submit information in the SZV-M form, for example, to letter dated 05/06/2016 No. 08-22/6356. Then the PFR branch for St. Petersburg and the Leningrad Region posted information on its website that it is not necessary to submit payments for the founding director. The position of the territorial branch of the Pension Fund of Russia is based on letter of the Pension Fund of July 13, 2016 No. LCH-08-26/9856. If the employment contract is with founding director no, then you do not need to apply for SZV-M. With the exit Letter from the Ministry of Labor dated March 16, 2018 No. 17-4/10/B-1846 this position is not relevant.

Moreover, if the organization does not operate and there is only one founding director on staff, you must take the ERSV. And if you take the ERSV, then you must also take the SZV-M. Inconsistencies between the data of the Federal Tax Service and the Pension Fund of the Russian Federation will lead to fines. If you only submit SZV-STAZH, then there will also be fines for failure to submit SZV-M

How to notify the tax office about a change of general director

When there is a change in the general director, the organization reports this to the tax office within three working days ( clause 5 art. 5 of the Law of 08.08.2001 No. 129-FZ). After all, the general director is a person who has the right to act on behalf of the organization without a power of attorney, and information about him is contained in the Unified State Register of Legal Entities ( subp. "l" clause 1 art. 5 of the Law of 08.08.2001 No. 129-FZ). Therefore, when hiring a new manager, this data must be changed.

Fill out an application for amendments to the Unified State Register of Legal Entities according to form No. Р14001, approved by order of the Federal Tax Service dated January 25, 2012 No. ММВ-7-6/25. The new head of the organization can sign such a statement (