Let's imagine a situation. In the organization, starting from January 2018, there are no employees working under an employment contract, and there is no economic activity. But labor contract was concluded with the director of the enterprise. The question is whether it is necessary to submit a report in the form of SZV-M to the Pension Fund of the Russian Federation for the founding director if he does not receive a salary. Let's find out if the director does not receive a salary SZV-M surrenders or not.

Expert opinion on whether the director does not receive a salary SZV-M surrenders or not

According to the expert of the Legal Consulting Service "GARANT" Oleg Grafkin, entity should provide information in the form of SZV-M in relation to the founding director of the company, even if the economic activity of the organization is not conducted, there are no employees, and the director himself does not receive wages. The document is submitted to the Pension Fund of the Russian Federation on the basis that an employment contract was concluded with the director.

The director does not receive a salary of SZV-M - why you need to submit a report

Let's remember who can legally be classified as insured persons participating in the Pension Insurance program. These include:

• citizens of Russia;
• foreigners and stateless persons temporarily or permanently residing in the Russian Federation;
• stateless persons and foreigners temporarily staying in Russia (clause 1, article 7 of the Federal Law of December 15, 2001 No. 167-FZ).

Important! At the same time, highly qualified specialists from abroad are not among the persons insured by the Pension Fund of the Russian Federation (Federal Law No. 115-FZ of July 25, 2002).

The insured (employer of employees) every month, before the 15th day of the month following the reporting month, must transfer to the FIU information about each insured person at his enterprise, in accordance with clause 2.2 of Art. 11 of the Federal Law of 04/01/1996 No. 27-FZ. It's about about employees with whom an employment contract has been concluded, civil contract(for the provision of services or the performance of works), license agreements on the transfer of the right to use works of art, literature, science (as well as agreements on the alienation of the exclusive right to these works), copyright agreements, publishing license agreements. The following information is provided:

• Full name of the insured person;
• insurance number of an individual personal account;
• TIN (if the number is known to the insured).

The listed information is included in a special form SZV-M. Need for approval new form explains the introduction of the Federal Law of December 28, 2013 No. 400-FZ (part 1 of article 26.1), according to which the indexation of pensions of working pensioners was canceled. Obtaining SZV-M is necessary for PFR specialists to regularly clarify the fact of employment of pensioners and their receipt of earnings.

The SZV-M form itself (section 4) lists the persons in respect of whom information is submitted to the FIU. In particular, these include employees employed on the basis of an employment contract or GPA (for the provision of services, work). It follows that it is mandatory to provide the SZV-M form to the FIU, and moreover, regularly. In our particular case, the founding director signed an employment contract, and until it is terminated, the director is considered an insured person. So, SZV-M will have to be issued. This is indicated by the Letter of the Ministry of Labor of Russia dated March 16, 2018 No. 17-4 / 10 / V-1846.

The director does not receive a salary of SZV-M - conclusions based on the Letters of the Ministry of Labor and the Pension Fund of the Russian Federation

From these letters, we can conclude that the personalized accounting information in the SZV-M form for the director ( sole founder), who does not receive a salary and is not employed on the basis of an employment contract, there is no need to provide.

Commentary to the Letter of the PFR dated 06.05.2016 N 08-22 / 6356 "On reporting" (Degtyarenko A.S.)

Article placement date: 09/21/2016

The organization must provide information in the SZV-M form about each insured person working for it (clauses 2.2, 4, article 11 federal law dated 04/01/1996 N 27-FZ, hereinafter - Law N 27-FZ). Insured persons are persons who are covered by compulsory pension insurance and for whom insurance premiums in the FIU (Article 1 of Law N 27-FZ).

The list of insured persons is given in paragraph 1 of Art. 7 of the Federal Law of December 15, 2001 N 167-FZ. This is including:

1) Russian citizens;

2) foreign citizens or stateless persons:

Permanently residing on the territory of the Russian Federation;

Temporarily residing on the territory of the Russian Federation;

Temporarily staying on the territory of the Russian Federation (except for highly qualified specialists),

who work under an employment contract, including the heads of organizations - the only participants, owners of the property of organizations.

Among the taxable payments to such persons are remuneration within the framework of labor relations and civil law contracts (part 1 of article 7 of the Federal Law of July 24, 2009 N 212-FZ). However, in this case, neither an employment nor a civil law contract has been concluded with the head - the sole founder. And the FIU still requires information on the director in the form of SZV-M, that is, it considers it as an insured person. Is this true?

Confirmation can be found in the Ruling of the Supreme Arbitration Court of the Russian Federation dated June 5, 2009 N VAC-6362/09 in case N A51-6093/2008,20-161. The court noted that labor Relations with the director as with an employee are drawn up not by an employment contract, but by the decision of a single participant. That is, the relationship of the organization with its director is characterized as labor (see also Letters of the Ministry of Finance of Russia of March 15, 2016 N 03-11-11 / 14234, Rostrud of March 6, 2013 N 177-6-1).

On September 1, another campaign for the acceptance of monthly SZV-M forms started. But one feature has appeared that policyholders need to pay attention to - now there is no need to hand over SZV-M to members of public associations and the only founder who do not receive a salary and have not entered into an employment or civil law contract with this organization, the subject of which would be work for reward.

According to the approved reporting procedure, the employer includes all insured persons in the SZV-M form. As a rule, this individuals employed under an employment contract or civil law (work contract).

Often, insurers had a question: whether to submit a form public organizations for its members with whom labor contracts have not been concluded, or GPC agreements have been concluded in terms of reimbursement of costs, as well as for the sole founder-director, if an employment contract has not been concluded with him. Former position pension fund consisted in the fact that the company is obliged to hand over the SZV-M to the founder (PFR letter No. 08-22/6356 of 05/06/2016), arguing that even if an agreement has not been concluded with the owner, the relationship between him and the company is labor. By letter No. LCh-08-26/9856 dated July 13, 2016, the PFR changed its position and allowed not to submit a report to the sole founder if an agreement was not concluded with him and he does not receive a salary.

Now monthly reporting in the SZV-M form is not submitted in the following cases:

If the organization does not conduct financial and economic activities, there are no employees with whom labor or civil law contracts continue to operate in the reporting month, for payments on which insurance premiums for compulsory pension insurance are accrued;

For a sole founder acting as a head in an organization that does not carry out financial and economic activities (if an employment or civil law contract has not been concluded with such a founder and remuneration has not been paid);

To the chairman of the cooperative and partnership, as well as persons working in public associations(including political parties) elected to office general meeting without drawing up an employment or civil law contract.

The purpose of this reporting is to determine whether an employee performing labor activity whether a pensioner or not, since since January 2016, planned indexation of pensions has been carried out only for non-working pensioners - and if a working pensioner stopped his labor activity, then he no longer needed to visit the PFR client service and submit documents confirming this fact for subsequent indexation of insurance pensions. Those who still continue their labor activity receive an insurance pension and a fixed payment to it without indexation.

Insurers should hurry up with the submission of monthly reports, since as of September 8, 2016, the territorial bodies of the Pension Fund of the Udmurt Republic received and processed only 17.2 thousand reports (52%). The PFR Department for SD also reminds that for failure to provide monthly information within the period established by law (before the 10th day of the month following the reporting month) or for the provision of false, incomplete information, a fine of 500 rubles is imposed for each employee. Collection of the unpaid fine on time is carried out by the territorial bodies of the Pension Fund of the Republic of the Republic in a manner similar to the procedure for collecting debts on insurance premiums, penalties and fines.