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

Expert opinion regarding whether the director does not receive a salary SZV-M gives up or not

According to Oleg Grafkin, an expert at the Legal Consulting Service “GARANT”, entity must provide information in the SZV-M form in relation to the founding director of the company, even if the organization’s economic activities are not carried out, 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 has been concluded with the director.

The director does not receive a salary SZV-M - why is it necessary 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 (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 Pension Fund information about each insured person at his enterprise, in accordance with clause 2.2 of Art. 11 Federal Law dated 01.04.1996 No. 27-FZ. It's about about employees with whom an employment contract has been concluded, civil contract(for the provision of services or performance of work), licensing 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 policyholder).

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, Article 26.1), according to which the indexation of pensions of working pensioners was abolished. Obtaining SZV-M is necessary for Pension Fund specialists to regularly clarify the fact of employment of pensioners and their earnings.

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

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

From these letters we can conclude that 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, does not need to be provided.

Commentary to the Letter of the Pension Fund of 05/06/2016 N 08-22/6356 “On the submission of reports” (Degtyarenko A.S.)

Article posted date: 09/21/2016

The organization must provide information in the SZV-M form about each insured person working for it (clause 2.2, 4, article 11 Federal Law dated 04/01/1996 N 27-FZ, hereinafter referred to as Law N 27-FZ). Insured persons are persons who are covered by compulsory pension insurance and for whom they are paid insurance premiums in the Pension Fund (Article 1 of Law No. 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 includes:

1) Russian citizens;

2) foreign citizens or stateless persons:

Permanently residing in the territory of the Russian Federation;

Temporarily residing in 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 heads of organizations - the only participants and owners of the organizations' property.

Taxable payments to such persons include remuneration within the framework of labor relations and civil contracts (Part 1, Article 7 of Federal Law No. 212-FZ of July 24, 2009). However, in this case, neither an employment nor a civil law contract was concluded with the manager - the sole founder. And the Pension Fund of Russia still requires that information be submitted to the director in the SZV-M form, that is, it considers him as an insured person. Is this true?

Confirmation can be found in the Determination of the Supreme Arbitration Court of the Russian Federation dated 06/05/2009 No. VAS-6362/09 in case No. A51-6093/2008,20-161. The court noted that labor Relations with the director as an employee are formalized 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 dated March 15, 2016 N 03-11-11/14234, Rostrud dated March 6, 2013 N 177-6-1).

On September 1, the next campaign for accepting monthly SZV-M forms was launched. But there is one feature that policyholders need to pay attention to - now there is no need to submit SZV-M for members of public associations and the sole founder who do not receive a salary and have not concluded an employment or civil contract with this organization, the subject of which would be work for reward.

According to the approved procedure for filling out reports in the SZV-M form, the employer includes all insured persons. Typically this is individuals those hired under an employment contract or civil law (contract agreement).

Policyholders often had a question: should they submit the form? public organizations on its members with whom employment contracts have not been concluded, or GPC agreements have been concluded in terms of reimbursement of costs, as well as on the sole founder-director, if an employment contract has not been concluded with him. Previously position Pension Fund was that the company is obliged to hand over SZV-M to the founder (PFR letter No. 08-22/6356 dated May 6, 2016), arguing that even if there is no agreement concluded with the owner, the relationship between him and the company is an employment one. By letter dated July 13, 2016 No. LCH-08-26/9856, the Pension Fund of the Russian Federation changed its position and allowed not to submit a report on the sole founder if an agreement has not been 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 employment or civil law contracts continue to be valid in the reporting month, the payments for which are subject to insurance contributions for compulsory pension insurance;

For the sole founder performing the functions of a manager in an organization that does not carry out financial and economic activities (unless an employment or civil law contract has been concluded with such a founder and no remuneration has been paid);

For 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 contract.

The purpose of this reporting is to determine whether the employee performing labor activity 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 has stopped working, then he no longer needs to visit the Pension Fund client service and submit documents confirming this fact for subsequent indexation of insurance pensions. Those who continue to work receive an insurance pension and a fixed payment to it without taking into account indexations.

Policyholders 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%). Also, the PFR Department for Economic Development reminds that for failure to provide monthly information within the period established by law (by the 10th day of the month following the reporting month) or for the provision of false or incomplete information, a fine of 500 rubles is imposed for each employee. Collection of a fine not paid on time is carried out by the territorial bodies of the Pension Fund of the Republic in a manner similar to the procedure for collecting debt on insurance premiums, penalties and fines.