The Pension Fund explained in which cases it is not necessary to submit a report to the sv-m. Reporting on SZV-M: whether it is necessary to submit it to organizations without employees Whether to include in SZV-M an employee who is on leave without pay, and an employee who is absenteeism

For all employers, reporting to the FIU has become mandatory, however, due to the fact that Pension Fund did not provide almost any instructions for filling out the SZV-M form, the responsible persons filling out the form had numerous questions almost immediately. 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 in the preparation of zero reporting and the timing of 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 controlling organizations.

Last year, the Pension Fund introduced a new form SZV-M "Information on insured persons", which was designed 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 the offices of the Pension Fund and quickly identify employed pensioners, a form was developed that the employer is required to submit to the FIU at the place of his registration on a monthly basis and indicate there all the citizens with whom he is in labor relations. Exemption from providing this type of report received only individual entrepreneurs without employees.

Do I need to submit a zero form SZV-M

There are no comments on this issue in the federal law, however, it is worth noting that the calculation of RSV-1 had to be provided in any case, regardless of whether there was active activity or work at the enterprise was not carried out at all.

This issue has become very relevant after the introduction of the new form, and to date, no official statements have been made in this regard. The only thing the PFR is guided by is that regardless of the payments made under the labor (or GPC) agreement, this act continues to be valid 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:

Consider the individual cases that cause the most questions from employers:

If the CEO is the sole founder, is it necessary to submit a 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 worker and an official labor unit. An exception is the situation when there are no employees in the organization and activities are suspended, and the director and founder are the same person. In this case, no report is required.
Zero reporting for IP. If the entrepreneur does not have employees, then zero SZV-M does not give up.

In addition to these exceptions, it should be borne in mind that some nuances may arise when registering zero reporting.

How to issue 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 labor agreements. The report is drawn up as an initial one, indicating the period of submission and all the details of the organization providing the form.

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

Conclusion

In general, the procedure for filling in the zero SZV-M is very simple and does not require special skills and abilities. 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 16 November 2017

Often, in the absence of activity, there is a delusion that reports are not filed. Let's figure out together when to take zero reports.

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

Since RSV and SZV-M reports contain data on insured persons, in the absence of employees, in theory, reports should also be absent. But this is far from true.

Yes need.

The calculation of insurance premiums must be submitted regardless of whether the company conducted activities in the reporting period or not. A zero calculation informs the tax authorities that no payments were made to employees. Otherwise, inspectors may think that the company forgot to submit the calculation, which is fraught with blocking of the current account and a fine of 1,000 rubles.

Yes, without fail.

This applies to the situation:

At the same time, in subsections 1.1, 1.2 of Appendix 1 to section 1 of the report, the number of insured persons must be indicated, and in section 3, information must be filled in 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 insurance premiums.

If during the year the individual entrepreneur fired employees, then it is necessary to submit the RSV until the end of the billing year.

IP, which during calendar year labor (civil law) contracts with individuals have been concluded, continue to operate or terminated, are required to hand over RSV 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 in a zero RSV?

Zero insurance premiums include:

Title page;
Annex 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 framing of familiarity and dashes for blank fields.

Yes need.

According to officials, the organization, in principle, 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 is concluded / continues to operate / terminated. It does not matter if wages were paid or not.

Not to submit zero information in the SZV-M form can only be entrepreneurs who work alone - without employees.

An unequivocal answer is 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, FIU does not give.

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

Submit information SZV-M for director
statement

What are insurance premiums?
Calculation of insurance premiums

Often, in the absence of activity, there is a delusion that reports are not filed. Let's figure out together when to take zero reports.

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

Since RSV and SZV-M reports contain data on insured persons, in the absence of employees, in theory, reports should also be absent. But this is far from true.

Do I need to pass a zero RSV if the activity is not carried out?

Yes need.

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

Yes, without fail.

This applies to the situation:

all employees on unpaid leave;
the company has only a director, etc.

In what cases should individual entrepreneurs submit zero calculations?

IP can be divided into:

working alone and not having the status of an employer;
employers using the labor of hired workers.

Sole Proprietor - without employer status IP - employer

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

How to fill in a zero RSV?

Zero insurance premiums include:

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 the OPS;
Subsection 1.2. - calculation of the amounts of insurance premiums for CHI;

Annex 2 to section 1 - calculation of the amounts of insurance premiums for OSS and the case of VNiM;
Section 3 - personalized information about the insured persons.

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

Do I need to pass a zero SZV-M?

Yes need.

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

Not to submit zero information in the SZV-M form can only be entrepreneurs who work alone - without employees.

Is SZV-M information submitted if the company has no insured persons?

To avoid the risk of liability, we recommend one of the 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 activity. After submitting the application, the company is exempted from filing SZV-M until it starts operations and concludes employment contracts.

What are insurance premiums?
Calculation of insurance premiums
Information about insured persons SZV-M
How to cancel fines on the SZV-M form
Is it necessary to submit 2-personal income tax and 6-personal income tax in the absence of 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. But what if there are no employees under employment contracts? Let's deal with this issue further.

SZV-M: why is it needed

This form was invented primarily to account for pensioners continuing labor activity. As you know, they will be frozen indexation of pensions if income exceeds a certain threshold. If your company does not have employed retirees, this does not mean that you are exempt from reporting. Another goal pursued by the employees of the Pension Fund is to obtain up-to-date data on employees. This applies to employees:

issued under an employment contract;
working under a civil law contract.

Another feature of this reporting was that it must be submitted at the place of registration of an 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.
Reporting period data.
Form type.
Employee data.

On May 10 this year, heads of organizations and entrepreneurs will have to submit this form for the first time in the first quarter. 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 disassemble with an example. The company decided to report to the FIU 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 a dead end: at the time of commissioning of SZV-M, the company has fewer employees than actually at the end of the quarter. Pension legislation has thought through this moment and in the third section you can choose the type of document form:

Under the code "ref" lies the first submitted report for the period.
Under the "additional" is hidden a complementary form, which is submitted when new employees are employed.
If you made a mistake in the original document, then you need to select the “cancel” form in the third section.

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

Difficulties can arise with canceling forms. There are still disputes about how they should be filled. Many people think that in such a report you just need to correct all errors and provide updated reliable information. Outsourcing companies recommend, on the contrary, to enter there only those data that need to be removed from the PFR database. For example, if an employee quit before the first quarter, but was previously entered in the original form by mistake.

More about Section 4

So, we got to the most controversial section for today. If everything is clear with the first two parts of the new SZV-M form, only details and standard data on the period are entered in them, then the third and fourth sections raise a lot of questions.

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

surnames;
full names;
patronymic;
numbers of certificates of pension insurance (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 law) contract was concluded or terminated during the reporting period, as well as for those who previously entered into contractual relations with individual entrepreneurs or a legal entity.

Under civil law contracts are meant:

on the provision of services;
performance of work.

Accordingly, in the SZV-M form, it is necessary to indicate all those for whom contributions to the FIU were paid for the reporting period or with whom contracts were concluded. This caused a lot of questions about the correct filling of this part.

What to do if deductions were made to a laid-off employee

Due to the confusion of wording, section four hides many nuances. For example, until now, many accountants are faced with the 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 unequivocal - no, but sometimes the payment of severance pay falls just in 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 contracts with the insured. Therefore, in example there is no need to include such an employee in the SZV-M.

What to do if the company does not operate

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

no content;
for child care.

Under the current civil law 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 the crisis or for other reasons must submit documentation in the prescribed form to the FIU in a timely manner.

Zero SZV-M

Consider another example, if a company exists only on paper, and its staff includes one person - a director. There is no employment contract with him, and there are no other employees. How to proceed in this case?

The above situation causes a lot of controversy among experts and employees of the FIU. After all, in this case, everyone can interpret the law in their own way. On the one hand, there is no point in filing a report, because the contract 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.

Elena Kulakova, known to many accountants (expert of SBC Kontur), believes that in the described situation it is not worth submitting a zero form, respectively, the report does not need to be submitted to the FIU at all.

Ordinary employees of the Pension Fund argue that it is not worth relying on Elena's opinion, because all insurers are required to submit information about their activities in a timely manner. As a way out of the current situation, they propose to conclude contracts with managers, which in itself sounds absurd, especially if the insured is an individual entrepreneur or founder of an LLC.

Latest news from the FIU

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 reporting, information was posted clarifying the issue of zero SZV-M.

The director of the company, who is also its founder, is equated to employees. Information about it must be entered in the report form. AT FIU letter dated March 15, 2016, clarifies that despite the absence of employment contract, the company has a relationship with its head that falls under the SZV-M reporting law.

It is necessary to submit documentation to the FIU both in cases where the director receives a monthly salary or a percentage of profits, and in situations where no activity is actually carried out. The head of even a "frozen" company performs his functions - he submits reports to the tax authorities and funds, and bears financial responsibility. Even if the functions of the director are performed by the sole founder of the organization, he belongs to the insured persons, about whom data is submitted to the FIU.

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 provide false information in it, then the Pension Fund employees have the right to fine you 500 rubles for each erroneous data. Missing the filing time is equivalent to harboring an employee and is punishable by a fine (and 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 starts in June. SZV-M must be completed monthly and submitted no later than the tenth day of the month following the reporting one. You can choose one of the ways to transfer information to the FIU:

AT 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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Submission of a zero report is another step to tighten control over organizations and individual entrepreneurs. Changes in tax and pension legislation have led to the fact that it is easier to liquidate a company that does not conduct business than to keep records on it.

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

Form of a personalized report to the FIU

Initially, the resolution of the Board of the Pension Fund dated February 1, 2016 No. 83p did not provide for the submission of SZV-M without a list of employees. In accordance with paragraph 2.2 of Art. 11 of the Federal Law of 01.04.96 No. 27-FZ “On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance”, it must be submitted by all legal entities with employees, regardless of the fact of wages 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 valid at the end of the reporting period;
the head of the organization, even if he is the sole founder.

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

Last name, first name, patronymic of each insured person.
Data on SNILS of all employees.
TIN information.

At the same time, 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 one - a fine of 500 rubles.

Sample completed SZV-M report

When to file SZV-M

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

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

Example: In the organization "VESNA" 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 to take his place. Thus, the October report should include data accepted employee, and the dismissed in September does not need to be included.

A logical question arises: in what cases is SZV-M zero obtained, is it necessary to pass a zero SZV-M?

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

The question logically arises: who rents SZV-M 2020 if there are no employees. Until recently, it was assumed that the law does not provide for the delivery of a zero SZV-M. After all, any legal entity must necessarily have at least one employee, even if it does not conduct any activity. In most cases, this single employee is the head of the organization. But the main problem lies in the fact that in some cases the head of a legal entity is its sole founder. Who, in accordance with the norms of the Labor Code, cannot conclude an employment contract with himself. Therefore, in such a situation, the question arises: is it necessary to pass 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 you still need to enter data in the report. That was the position of the FIU.

However, later the Pension Fund changed its attitude to such situations and published a special zero SZV-M form, which can be downloaded on the Fund's official website in a special section. The zero form differs from the usual form by the absence of columns in which information about the insured persons with whom the organization had any legal relationship 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 still should not submit an empty zero reporting form. It is much safer to enter information about the very sole founder-manager into the form. After all, as mentioned above, there are penalties for incorrect information in the report. And if the inspector considers the zero form of SZV-M a mistake, 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 FIU, 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 a salary

The official position of the PFR, as well as the 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 in the SVZ-M form. Therefore, if an organization has not paid a penny for 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, information about all employees with whom labor contracts were concluded was entered into the reporting form for October.

Zero form SZV-M for an individual entrepreneur

But is it necessary to hand over the SEV-M 2020 IP 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 legislation does not provide for them.

It is logical to assume that individual entrepreneurs must pass 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 erroneous: if an individual entrepreneur does not have employees, he should not submit a zero report to the Pension Fund at all.

Sample filling of the zero form SZV-M

Fill in the SZV-M declaration online

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

Who must submit the SZV-M form. How to draw up and submit the SZV-M form. Do I need to hand over SZV-M to the general director, who is the only founder - read the article.

Question: In May, the organization fired all employees, including the director. However, to date, information on 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 head. The organization does not carry out activities from the moment of dismissal of all employees. The only member of the company is not its leader and has never been in the company in an employment relationship. Question: Do I need to submit a SZV-M report for the month of June? If necessary, then who should be included in the report?

Answer: In the general case, the company must submit to the FIU information in the SZV-M form for all employees with whom labor or civil law contracts were concluded in the reporting month for the performance of work, the provision of services (clause 2.2, article 11 of the Law of 04/01/1996 No. 27-FZ). Even if the company did not operate and did not accrue 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, information about which it has the right to submit to the FIU. However, information about the former director remained in the Unified State Register of Legal Entities. This means that for third parties (including the PFR), the director will be the resigned head. Therefore, the controllers will require the submission of SZV-M to the old director, and in the absence of reporting, penalties are possible under Article 17 of the Law on 01.04.1996 No. 27-FZ.

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

Rationale

How to draw up and submit the SZV-M form

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

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

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

Include in the form information about all individuals who perform work on the basis of employment or civil law 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 needed in any case. This follows from the provisions paragraph 2.2 article 11 of the Law of 01.04.1996 No. 27-FZ.

Situation: do I need to submit SZV-M to the general director, who is the only founder

Yes need.

By general rule with the CEO - the sole founder an employment contract is not required. 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 there is a written employment contract with him and whether he receives a salary. Information about the director sole founder in 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 of March 16, 2018 No. 17-4 / 10 / B-1846, which the FIU sent to its branches Letter No. LCH-08-24/5721 dated March 29, 2018.

Attention: although the FIU has issued conflicting clarifications in the past, 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, in letter dated 06.05.2016 No. 08-22/6356. Then the PFR branch for St. Petersburg and the Leningrad Region posted information on its website that it was not necessary to pay for the founding director. The position of the territorial branch of the FIU is based on PFR letter dated 13.07.2016 No. LCh-08-26/9856. If an employment contract with founding director no, then you do not need to apply SZV-M to him. With the release Letters of the Ministry of Labor dated March 16, 2018 No. 17-4/10/B-1846 this position is irrelevant.

Moreover, if an organization does not operate and has only one founding director, you must pass the ERSV. And if you pass ERSV, then you must also SZV-M. Inconsistencies between the data of the Federal Tax Service and the PFR will lead to fines. If only surrender SZV-STAGE, then there will also be penalties for non-submitted SZV-M

How to notify the tax office about the change of CEO

When changing the general director, the organization notifies the tax office within three working days ( paragraph 5 of 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 ( sub. "l" paragraph 1 of Art. 5 of the Law of 08.08.2001 No. 129-FZ). Therefore, when hiring a new manager, these data must be changed.

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