New reporting to the Pension Fund from 2021

Regulatory framework

Submission of the SZV-TD form is regulated by:

• Federal Law of December 16, 2019 No. 436-FZ “On Amendments to the Federal Law “On Individual (Personified) Accounting in the Compulsory Pension Insurance System.”
• Federal Law of December 16, 2019 No. 439-FZ “On amendments to the Labor Code of the Russian Federation (regarding the generation of information about labor activity in electronic form).”
• Resolution of the Board of the Pension Fund of the Russian Federation dated December 25, 2019 No. 730p “On approval of the form and format of information on the labor activity of a registered person, as well as the procedure for filling out the forms of the specified information” (together with the “Procedure for filling out the form “Information on the labor activity of a registered person (SZV-TD)" ", "Format of information for the form "Information on labor activity (SZV-TD) of a registered person" in electronic form").

SZV-STAZH report

The SZV-STAGE form is an annual report to the Pension Fund of the Russian Federation, in which you need to indicate information about the insurance experience of employees.

The deadline for submitting the report is no later than March 1 of the year following the reporting year. Keep in mind that the SZV-STAZH report may be required by the Pension Fund of Russia ahead of schedule.

Companies must submit this form to the Pension Fund for all employees with whom they enter into employment contracts or civil contracts.

The form and procedure for filling out, as well as the electronic format of the SZV-STAZH form, were approved by Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 No. 507p.

Read in the berator “Practical Encyclopedia of an Accountant”

Form SZV-STAZH

Please note: the SZV-STAZH report is submitted with the EDV-1 form. This is the accompanying document. It is presented only with other forms of individual (personalized) accounting: SZV-STAZH, SZV-ISKH and SZV-KORR. You do not need to submit an EFA-1 form for self-reporting.

Who is required to take the SZV-TD and when?

Starting from 2021, a new personalized accounting reporting document has been approved, which employers are required to submit to the Pension Fund. This is a SZV-TD report, which is called “ Information on the work activity of a registered person .” The form of the form, the procedure and instructions for generating data for each employee were approved by Resolution 730p of December 25, 2021.

SZV-TD is formed for each employee with whom the policyholder has entered into an employment contract, including those who work remotely or part-time.

Starting from January 1, 2021, the conditions for submitting a report in the SZV-TD form are:

• transfer of an employee to another permanent job, filing an application to continue maintaining a work record book or providing information about work activity - no later than the 15th day of the month following the month in which the specified personnel events took place
• upon hiring (dismissal) – submission deadline no later than the next working day

Should I submit a SZV-TD if employees have chosen paper work reports?

A statement about the employee’s choice of the format for maintaining a work record book (paper or electronic) is already the basis for submitting a SZV-TD. The employer is obliged to report to the Pension Fund of the Russian Federation on the work activities of its employees and promptly submit electronic information using the new form. This norm is enshrined in 436-FZ of December 16, 2021.

Is it necessary for an individual entrepreneur without employees to take the SZV-TD?

The electronic document SZV-TD is presented exclusively in relation to hired employees , and only for those who had personnel events . Therefore, an entrepreneur without employees should not transfer the document to the Pension Fund.

SZV-M report: who submits it and when

Employers send monthly information about employees using the form “Information about insured persons” (SZV-M). But a complete list of who fills out information about the insured person is formed based on the concept of “insured persons” (see Article 7 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”). These include employees with whom, during the reporting period, the following were concluded, continue to operate or were terminated:

• employment contracts;
• civil contracts, the subject of which is the performance of work, provision of services;
• copyright contracts;
• agreements on the alienation of exclusive rights to works of science, literature, and art;
• publishing licensing agreements;
• licensing agreements granting the right to use.

Thus, monthly reporting to SZV-M is provided by all insurers (organizations and individual entrepreneurs) in relation to insured persons who work under employment contracts and with whom civil contracts have been concluded, if insurance premiums are paid on their remuneration.

The current form, deadlines and rules for filling out SZV-M reports were approved by Resolution of the Board of the Pension Fund of the Russian Federation dated April 15, 2021 No. 103p. Reporting is submitted monthly no later than the 15th day following the reporting month. If the deadline for submitting the form falls on a holiday or weekend, it must be submitted on the next working day. The current regulations do not prohibit taking it earlier, in the current month. But provided that the employer is sure that he will not hire a new employee until the end of the month. Otherwise, there will be a fine for providing incomplete information.

The deadlines for submitting SZV-M in 2021 for individual entrepreneurs with employees and organizations do not differ. Taking into account all transfers, the report should be prepared and submitted within the following deadlines:

Is it necessary to report if there are no employees or persons working under GPC agreements?

Those companies that do not have a single employee registered are also required to submit the SZV-M form. According to current legislation, the general director, like the founder, are also employees, the Pension Fund of the Russian Federation clarifies in a statement.

Deadlines for submitting SZV-TD in 2021

From January 1, 2021, information on employees’ work activities is submitted monthly no later than the 15th day of the month following the reporting month. The exception is the hiring and dismissal of insured persons; a report on them is submitted no later than the working day following the day the relevant order (instruction) is issued.

Deadlines for submitting the form in case of personnel transfers:

Important! If an employee leaves work in the middle of the reporting period, the SZV-TD form should reflect not only information about the dismissal, but also about other personnel events of this month, as well as the past, if the form for the previous one was not submitted.

Deadlines for submitting reports to the Federal Tax Service

From 01/01/2017, employers submit calculations for insurance premiums at the place of registration with the tax authorities. The deadline for submitting the calculation is no later than the 30th day of the month following the reporting period, which are 1st quarter, half-year, 9 months, year (clause 7 of Article 431 of the Tax Code of the Russian Federation). In 2021, you will need to submit calculations for insurance premiums (taking into account the rule on postponing reporting dates if the deadline coincides with a weekend or non-working holiday) within the following deadlines:​

• before February 1, 2021 - for 2021;
• until April 30, 2021 - for the first quarter of 2021;
• until July 30, 2021 - for the first half of 2021;
• before November 1, 2021 - for 9 months of 2021;
• until January 31, 2022 - for 2021.

Please note that when submitting reports for 2021, you will need to use a new form of calculation for insurance premiums (order of the Federal Tax Service of the Russian Federation dated September 18, 2019 N ММВ-7-11/ [email protected] ).

Rules for filling out form fields

How to fill out the SZV-TD report when working with electronic work books

SZV-TD appeared in connection with the transition to electronic work books. Individual personal accounts opened with the Pension Fund for each person were supplemented with a section “information about work activity.” Accordingly, the Pension Fund receives information from SZV-TD about the work activities of employees (insured persons). The employer is required to fill out a report for each employee with whom an employment contract has been concluded. Part-time workers and remote workers are also considered.

Important.

The employee submitted an application to choose the format of the work book - this is already the basis for filling out the SZV-TD for him and submitting it to the Pension Fund.

The procedure for filling out the SZV-TD form is specified in Resolution of the Board of the Pension Fund of Russia dated December 25, 2019 No. 730p. Here's how to fill out the reporting form.

Requirements for filling.

If you are handing in a paper SZV-TD, fill it out with a pen of any color except red and green, in block letters. A prerequisite for both paper and electronic forms is the absence of abbreviations and corrections.

The document must be certified by the signature of the manager (authorized representative) and the seal of the company. The individual entrepreneur puts his personal signature.

Section "Information about the policyholder".

The employer must enter his details in this section.

1. Registration number in the Pension Fund of Russia. Indicate the number that was assigned to you when registering as an insurer with the Pension Fund. The number consists of 12 digits in the format ХХХ-ХХХ-ХХХХХХ.
2. Name. Indicate the name of the company as it is written in the constituent documents. Notaries, lawyers, individual entrepreneurs and heads of farms must enter the full name identical to the passport data.
3. TIN. Enter your ten or 12 digit taxpayer identification number.
4. Checkpoint. If there is a checkpoint on the registration certificate, enter it on the form. It consists of nine digits.

Section "Employee Information".

Here, indicate the employee’s full name in the nominative case without abbreviations, date of birth and eleven-digit SNILS. SNILS format ХХХ-ХХХ-ХХХ-ХХ or ХХХ-ХХХ-ХХХ XX.

Section "Information about the reporting period".

The reporting period consists of a month and a year. The month format is MM, the year format is YYYY.

Section “Information about the employee’s work activity.”

For dates in this section, use the format DD.MM.YYYY. In the column “Information on admission, transfer, dismissal”, enter the code of one of the values:

Subsection "Name".

Here you need to indicate the employee’s job function and the code of the function performed.

• Column "Labor function". Enter the name of the position, specialty or profession in it according to the staffing table.
• The column “Code of function performed” is filled in only if the organization has an approved professional standard.

Subsection "Foundation".

Here indicate the name and number of the document according to which the personnel event occurred. It must be an order or instruction. In the “Document Number” column, enter only the number without the No. sign.

Example.

Petr Semenovich Ivanov was hired as a marketing specialist at Prometey LLC on December 1, 2021. On February 20, 2021, he was transferred to the position of Head of Marketing. The SZV-TD reporting form for February will look like this:

An example of filling out the SZV-TD form from the Pension Fund website.

Who and how should submit an application for maintaining a work record book?

During 2021, each employee has the right to choose the form of maintaining a work record book. If he wants to continue filling it out on paper, he must write a statement about this before January 1, 2021 .

Download the template: Application for choosing a method of maintaining a work record book.

If an employee chooses a paper form, he retains this right even in future employment with other employers. In addition, the insured person has the right to subsequently submit to the employer an “Application for Providing Information on Labor Activities.”

The employer is obliged to keep work books on paper for employees who, before January 1, 2021, submit an application for this and at the same time submit information on them electronically to the Pension Fund .

If an employee has chosen the electronic format for maintaining a work record, he must submit a special form during 2021: “Application for provision of information about work activities.” After this, the employer gives the employee a paper work record book with a record of the submitted application . From now on, the policyholder is no longer responsible for the paper document, and the employee cannot return to the paper format of maintaining a work record book.

In the SZV-TD form, you must indicate the date of filing such an application, therefore, it will also be reflected on the employee’s personal account with the Pension Fund of Russia, in addition, it will be indicated in all information about the length of service.

For employees who, for good reason, do not submit any applications by December 31, 2020, the employer will continue to maintain a paper work record book. Such employees include those who are on vacation (maternity leave), sick, or suspended from work.

How to edit or cancel a form

Information on choosing a paper or electronic form of a work book

The form contains a field for the date on which the application for the form of work record book chosen by the employee was submitted. If the information was entered incorrectly, you should submit another SZV-TD form for this employee with the correct date to the Pension Fund. There is no need to cancel the first form.

If it is necessary to cancel incorrectly submitted information about the choice by the insured person of the form of maintaining a work record book, you need to submit a repeat form, indicate the same date as in the first document, but in the field “Sign of.

Information about admission or dismissal, as well as transfer

In order to cancel a previously submitted form with incorrect information, you should submit another form with the fields filled out in the same way as the first report. Additionally, in the field “Indication of cancellation of recording information about admission, transfer, dismissal”, put an “ X ”.

To correct previously submitted information about work activity, you need to fill out a SZV-TD report with two lines:

• the first line is the same as in the original form, but in the column “Indication of cancellation of recording information about admission, transfer, dismissal” there is an “X” sign;
• the second line is with the correct data.

New reporting from 2020

If Bill No. 748744-7 is adopted, then from 2021 all employers, without exception, will have to report on another form - SZV-TD. This document will include information about the work activities of individuals, and it will need to be submitted every month no later than the 15th.

SZV-TD will need to be filled out as follows:

• employer registration information (name of company or individual entrepreneur, tax identification number, checkpoint, registration number in the Pension Fund of Russia);
• reporting period (month) of the calendar year;
• Full name and SNILS of employees;
• information about employment, including the date of admission, transfer, suspension or dismissal; specific type of event; position, specialty, profession and qualifications; structural subdivision; article and clause of the Federal Law, as well as the reason for dismissal; date, number and name of the supporting document.

SZV-TD will need to be transferred in connection with the launch of a project regarding the introduction of electronic work books. In other words, this document is necessary to add information to the database on individuals and work books in electronic format. This report is implemented in 1C Salary and HR Management.

Important! From 2021, more reports will be added to the SZV-TD related to the hiring and dismissal of employees. They will need to be submitted no later than the business day following the day the order is issued.

For failure to submit the SZV-TD, liability is planned in accordance with Art. 5.27 Code of Administrative Offenses of the Russian Federation. At the moment, the size of penalties is still being discussed by legislators.

Responsibility for failure to submit a new report

The employer or its official will be subject to administrative punishment for the following actions:

• for violation of reporting deadlines
• for submitting incomplete and (or) false information about work activities

For a primary violation, a warning may be issued instead of a fine.

If, as a result of an error in the report, the employee is unable to find employment in the future, the employer will be obliged to compensate him for the earnings lost due to the provision of false information.

If you don’t pass the SZV-TD

If the employer does not submit reports to the Pension Fund within the established time frame, he faces administrative liability in accordance with clause 4 of Art. 17 Federal Law dated April 1, 1996 No. 27-FZ. According to this provision of the law, the fine is 500 rubles. for each employee. For example, if a company does not provide information on 50 of its employees, it will be fined 25 thousand rubles.

If the employer submits reports to the Pension Fund, but not in the form required by law (for example, in paper, but must be submitted electronically), he will be issued a fine in accordance with clause 5 of Art. 17 of the Federal Law of 01.04.96 No. 27-FZ in the amount of 1,000 rubles.

Specifically for SZV-TD, there is still no information about what kind of responsibility will be assigned to the employer if he does not submit this report. However, if during 2021 a company violates the rules or deadlines for submitting a report to the Pension Fund once, it is planned to issue a warning to its official.

In addition, liability is provided if a person is unable to get a new job due to the fact that the previous employer did not submit information or provided false information. In this case, the company will have to compensate him for the earnings lost on this basis.

SZV-TD is a new type of report to the Pension Fund, on the basis of which information about the work activities of employees will be entered into electronic work books. All employers, without exception, with full-time employees are required to submit this document to the Pension Fund, otherwise they will face administrative liability. It will be easier and more convenient to form a SZV-TD in: if you properly maintain personnel records, you don’t have to worry - all the information will definitely be reflected in the report and will be transferred to the Pension Fund for verification.

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