New forms of reporting in the year PFR. New monthly reporting to the Pension Fund of the Russian Federation (form SZV-M)

Until May 10, inclusive, all companies must submit a new report to the Pension Fund for the first time - the SZV-M form. It was approved by the PFR Board by resolution No. 83p dated February 1, 2016

07.04.2016

Who must submit new reports to the FIU from April 1, 2016

All companies in which employees work under labor and civil law contracts must submit the SZV-M form to the FIU. Exceptions to the GPC agreement, payments for which are not subject to pension contributions.

Recall that contributions to the Pension Fund are subject to remuneration under civil law contracts:

• to perform work (render services);
• author's order;
• on the alienation of the exclusive right to works of science, literature, art;
• publishing license agreements;
• licensing agreements on granting the right to use a work of science, literature, art.

Companies must submit the SZV-M form to the same branch of the FIU where they submit quarterly reports in the RSV-1 form. This can be done both on paper and electronically. However, if a company submits information on 25 or more employees, then it can submit the SZV-M form only via the Internet. Otherwise, they may impose a fine of 200 rubles for non-compliance with the submission method.

How often do you need to submit new reports to the FIU from April 1, 2016

The SZV-M form must be submitted to the Pension Fund on a monthly basis no later than the 10th day after the reporting month. If the deadline falls on a weekend, the report should be submitted on the next business day (clause 2.2, article 11 of Law No. 27-FZ). If this deadline is missed, the FIU will charge a fine of 500 rubles for each person (Article 17 of Law No. 27-FZ).

The composition of the new reporting to the PFR from April 1, 2016

The monthly reporting form in the FIU consists of four sections. However, legislators have not approved any instructions for filling them out. Since explanations for filling in individual fields are given in the SZV-M form itself. Let us consider in more detail how to fill out a new report to the FIU from 04/01/2016.

Section 1 of the new reporting to the FIU

In section 1, companies indicate their details such as a short name, TIN, KPP and registration number in the FIU.

Section 2 of the new reporting to the FIU

In section 2, the company must indicate the reporting month for which SZV-M is submitted. The code for each month is indicated in the SZV-M form itself. For example, in the report for April, in the designated column, you need to enter 04, for May - 05, June - 06, etc.

Section 3 of the SZV-M form

In section 3, you should indicate which form is being rented using a special letter code:

• initial - code "ref";
• complementary - code "add";
• canceling - code "cancel".

Initially, SZV-M is submitted with the code "initial". If the company forgot to include any employees in the report, then SZV-M is submitted with the “add” code. It contains information only for those employees who were mistakenly not included in the initial report.

If false information was indicated in the original SZV-M, then new reporting should be submitted to the FIU with the “cancel” code. True, it is not clear which employees should be indicated in it - only for those for which errors, or for all. There are no official clarifications from the FIU on this issue. But most likely, it will be necessary to indicate information on all employees, as happens in case of errors in section 6.3 of the RSV-1 form.

Section 4 of the new report to the FIU

In section 4 of the SZV-M form, you must specify data on the employees for whom individual information is submitted.

Federal Law No. 385-FZ of December 29, 2015 amended a number of federal laws. The Federal Law of April 1, 1996 No. 27-FZ “On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance” establishes a new type of reporting, the timing and procedure for its submission, as well as liability for failure to comply with new requirements, and in the Federal Law of December 28. 13 No. 400-FZ “On Insurance Pensions” was amended to disclose the purpose of submitting monthly reports to the PFR.
New reporting must be submitted to the Pension Fund unit at the place of registration (clause 1, article 11 of Law No. 27-FZ) by insurers (organizations and individual entrepreneurs) in relation to all insured persons working for them, and even under civil law contracts, if with remuneration, insurance premiums are paid to the FIU (clause 2.2 of article 11 of Law No. 27-FZ).

What information is provided?
On a monthly basis, insurers are required to transfer information to the Pension Fund division at the place of registration in the prescribed form (clause 1, article 11 of Law No. 27-FZ). The transmitted information must contain the following information for each individual (clause 2.2 of article 11 of Law No. 27-FZ):
- insurance number of an individual personal account (SNILS),
- surname, name and patronymic (full name),
- taxpayer identification number (TIN).
In accordance with paragraph 2.2 of Art. 11 of Law No. 27-FZ, information must be submitted no later than the 10th day of the month following the reporting month.

Please note that information must be submitted electronically if submitted for 25 or more employed insured persons (including those employees with whom civil law contracts have been concluded),
If information is submitted for less than 25 people, then you can report on paper.

What form to report?
The monthly reporting form has not yet been approved. To date, the version proposed by officials has been published on the website of the Pension Fund and is being approved. The report was called SZV-M.
In the SZV-M form, you need to fill out four sections of information.
Section 1. "Details of the insured"
Section 1 of the SZV-M form indicates the short name of the organization, the registration number of the PFR, TIN, KPP.
Section 2. "Reporting period"
The reporting period for filling out the SZV-M form is a month. In the box next to the name of the month for which the form is submitted, put the symbol "x". The calendar year column is mandatory.
Section 3 Form Type
There are three types of form SZV-M. If the organization submits the form on insured persons for the first time for the reporting period, then the symbol "x" is placed in the "Initial" box. In the case when the form is submitted to supplement the information previously accepted by the FIU for the reporting period, then the symbol “x” is placed in the “Additional” box.
Section 4. "Information about the insured persons"
Section 4 of the SZV-M indicates the full name, SNILS and TIN (if any) of employees. The data is submitted to all insured persons. That is, for those with whom in the reporting period are concluded, continue to operate or terminated:
.employment contracts;
.contracts of a civil law nature, the subject of which is the performance of work, the provision of services;
.contracts of the author's order;
.contracts on the alienation of the exclusive right to works of science, literature, art;
.publishing license agreements;
.licensing agreements on granting the right to use a work of science, literature, art,
including prisoners on a collective basis.
The completed report is signed by the head of the organization and stamped (if any, of course).
Monthly reporting form SZV-M (sample filling) is presented on the next page.

And what is the responsibility?
For failure to submit monthly reports within the prescribed period, the insured faces a fine of 500 rubles, and for each employee about whom information is not reported (part 4 of article 17 of Law No. 27-FZ).
This also includes the provision of incomplete and (or) inaccurate information.
If the policyholder fails to comply with the requirement to pay a fine, officials will be able to decide on the collection of debt at the expense of funds in his bank accounts or other property.

At the end of 2015, the President of the Russian Federation approved Federal Law No. 385-FZ of December 29, 2015, which introduces new monthly reporting to the PFR. This reporting is necessary to track the salary of employees who have already retired and continue to work in the organization. Note that in case of failure to submit this report, the taxpayer will be charged with a fine, the amount of which we will indicate below.

Starting from April 2016, organizations will have to submit monthly reports to the Pension Fund of the Russian Federation, such a need follows from the above federal law. The deadlines for submission are as follows - reporting must be submitted no later than the 10th day of the month following the reporting month.

The deadlines for submitting the report in 2016, taking into account the postponement due to the date of delivery falling on a weekend, are as follows:

The month for which information is provided to the FIU based on the results of the previous	Reporting deadline in 2016
April	Must be submitted no later than May 10
May	Deadline no later than June 10
June	Not later than July 11, because The 10th falls on a Sunday
July	Not later than August 10
August	The deadline for submission is September 12, as the 10th falls on a Saturday
September	In October, it will be necessary to submit reports no later than the 10th
October	Submission deadline November 10
November	In connection with the fall in December on the 10th on Saturday, the report is provided no later than the 12th
December	The report is submitted already in January 2017, the deadline is the 10th

Penalties for failure to submit this monthly report to the FIU

It is worth noting that the fines are quite significant, so for providing false data or not reporting at all, a fine of 500 rubles will be charged for each employee, but not less than the amount of 2000 rubles. Accordingly, for untimely and unreliable submission of a report for 15 people, you will have to pay a fine of 7,500 rubles, and if you have only 2 employees, then such a “pleasure” will already cost 2,000 rubles, and not 1,000 rubles.

The minimum amount of the fine for not submitting a report or providing false information, regardless of the number of employees, will be 2,000 rubles.

Monthly reporting form to the FIU in 2016

At the time of this writing, the reporting form has not yet been approved, however, it is already known that such a report will need to be filled out for all employees with whom a civil law contract or a standard employment contract has been concluded. In the reporting, it will be necessary to indicate only the SNILS number (individual personal account), as well as the full name of the employee. It is likely that the reporting will be duplicated in the form, as it is now provided in the RSV-1 reporting in section 6, subsection 6.1.

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Monthly reporting to the FIU from 2016 will undergo changes. On April 1, 2016, federal law dated December 29, 2015 No. 385-FZ came out, so reports to the pension fund will need to be submitted monthly. What is the reason for this and what is the new order - about this in our material.

Reporting to the Pension Fund in 2016 for all employers

In addition to these quarterly reports from April 1, 2016 to submit a report will need monthly. The deadline for submission is the 10th of the next month.

Based on changes in the law, quarterly reports - for the first quarter, six months, nine months and a year - will remain the same as before. Monthly reporting to the FIU since 2016, more precisely, since April 1, is in a sense separate reports. That is, quarterly reporting to the Pension Fund remains the same as it was before, but monthly reports will also be added to it.

Monthly reporting to the PFR since 2016 includes the following information (reporting data to the PFR 2016):

• Employee insurance number (SNILS)
• Name of the employee.
• TIN of the employee.

If an LLC or an individual entrepreneur employs up to 25 people, then monthly reporting to the FIU since 2016 can be provided both in electronic and paper form. If more than 25 people, then only in electronic.

Note
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Why did the reporting to the pension fund change in 2016

Changes in reporting to the PFR in 2016 are introduced due to changes in pension legislation. The fact is that it is planned to cancel the pension for those working pensioners who receive a salary more than 1 million rubles per year . In a month it turns out a little b more than 83 thousand rubles.

Monthly reporting to the PFR has been introduced since 2016 so that pension fund specialists monitor the salaries of working pensioners in order to quickly cancel their pensions if their annualized salaries exceed 1 million rubles. More precisely, so that it does not happen that a working pensioner has already received a million rubles of wages for 12 months, but continues to receive a pension. Monthly reporting and monthly monitoring, in contrast to quarterly monitoring, allow you to more quickly respond to changes. Changes in reporting to the Pension Fund in 2016 and changes in pension legislation will affect, according to experts, less than 1% of pensioners, which is about 220 thousand people.

In 2016, pension indexation was already canceled for working pensioners. The unemployed will be indexed (increased) pension by 4%. All these changes are rather fiscal in nature and are associated with the need to save money. Experts say that in this way it will be possible to save 17 billion rubles in 2016, 20 billion in 2017, and 25 billion rubles in 2018.

The need for savings is connected both with objective macroeconomic reasons. First, the crisis phenomena in the economy of recent years. And secondly, which is also very important, the country's population is aging, the number of pensioners, that is, people who do not work and are not involved in the growth of the economy, is increasing. This is an objective factor that is characteristic not only for Russia, but also for most industrialized countries.

What are the consequences of changereporting to the FIU in 2016. fines

First of all, the change in reporting to the PFR in 2016 will lead to an increase in the workload of employees of LLCs and individual entrepreneurs - accountants. Well, or the individual entrepreneurs themselves, if they conduct accounting on their own. Compilation of many reports is already quite laborious work, even taking into account automation. And from April 1, 2016, the volume of work will increase.

It is possible that some LLCs and individual entrepreneurs will have to introduce an additional payment to the salary of their accountants. Some firms and entrepreneurs have outsourced accounting - they do not have full-time accountants, and accounting and reporting for them are carried out by special third-party firms. Perhaps their services will become more expensive.

Now for the penalties. If LLCs and individual entrepreneurs did not submit a report or submitted it at the wrong time (late) or provided erroneous data on employees, they will have to pay 5% of the total amount of accrued insurance premiums for the last three months of the reporting period (quarter, half year or year).

For companies with a large number of employees, the amount of the fine can be significant. In this case, the fine is imposed by a court decision - the pension fund must seek this in court. This applies to quarterly reports: for the first quarter, for half a year, for nine months and for a year.

For violation monthly reporting to the FIU since 2016 (did not pass at all, were late or entered incorrect data) additional responsibility is provided: 500 rubles for each employee. A fine is also collected - through the court.

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