The SZV-STAZH report is a relatively new reporting format for the Pension Fund. Employers must submit this form annually. Approved for 2018 reporting new form. Let us consider in more detail the procedure for compiling a report for the FIU, the current sample can be downloaded for free.

Reporting procedure Russian organizations and individual entrepreneurs who are the insurers of their employees in the pension, social and health insurance has changed significantly since 2017. The administration of insurance funds is now handled by the Federal Tax Service of Russia, which accepts a new single calculation from payers of contributions.

However, the funds, which retained a number of their functions, also introduced new reports. In particular, the Pension Fund adopted Resolution No. 3p dated January 11, 2017, which approved four new forms at once. But in 2018, the forms were adjusted. Updates are enshrined in the Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 No. 507p. Insurers are required to provide:

• "Information about insurance experience insured persons (SZV-STAZH)";
• “Information on the insured, transferred to the FIU for maintaining individual (personalized) records (ODV-1)”;
• "Data on the adjustment of information recorded on the individual personal account of the insured person (SZV-KORR)";
• "Information on earnings (remuneration), income, the amount of payments and other remunerations, accrued and paid insurance premiums, on periods of labor and other activities counted in the insurance period of the insured person (SZV-ISH)".

Employers will have to hand over new forms at the end of 2018. The most basic of them is the SZV-1 form (experience), which we will dwell on in more detail.

SZV-STAGE report: due date

The new SZV-STAZH report partially replaces the personalized sections of the abolished RSV-1 form. All employers must fill out this document for each employee separately, therefore, in essence, it is a personalized report.

Pass SZV-STAGE for 2018, deadline - 03/01/2019. Therefore, entrepreneurs still have time to familiarize themselves with the form and the procedure for filling it out. The obligation to submit this document is provided for by paragraph 2 of Article 8 of the Federal Law of 04/01/1996 No. 27-FZ. The form, format and procedure for filling out the new form are approved in the Resolution of the Board of the Pension Fund of the Russian Federation of December 6, 2018 No. 507p.

Who rents

The SZV-STAZH form will have to be filled out for all persons with whom the organization or individual entrepreneur has concluded employment contracts or civil law contracts, copyright agreements. It is noteworthy that the FIU is also waiting for this reporting on those persons who are insured and officially recognized as unemployed. The data will be provided by the employment service.

What information should be included in the new experience report

It is envisaged that on one page of the form the policyholder will reflect the following information for each insured person:

• surname, name, patronymic;
• SNILS;
• period of work in the organization;
• working conditions code;
• code of grounds for early retirement.

Each form is filled out by only one employee and is certified by the person who filled it out. This can be done both by hand in block letters, and using computer technology. The fill color can be anything except green and red. No corrections and blots are traditionally allowed.

The new report can be submitted in electronic format, which the FIU also provides in its Resolution.

In order to correctly fill out the report, the employer will need the following information about the insured person:

• information about salary and other income, payments and other remuneration in favor of the employee;
• information on accrued, additionally accrued and withheld insurance premiums;
• information about the period of work of a citizen, including corrective.

Important changes for 2019

As we noted above, officials have developed and approved a new SVZ-STAZH form. Let's determine what exactly has changed in the structure of the reporting document sample, what to pay close attention to when filling out the form.

So, important changes in the SZV-STAGE form (2019) in terms of the form:

1. Props "p." completely excluded from the structure of the reporting sample. Now you no longer need to specify the page number of the report.
2. Previously, details such as TIN, KPP and registration number of the insured were duplicated in the form of a sample. Now the inaccuracy has been eliminated, there is no need to duplicate the data on the insured.

Changes in terms of drafting rules:

1. Column 8 of the reporting sample is now not filled in if the code "DETIPRL" is indicated in the 11th column of the report. That is, if leave to care for a child under the age of three was granted to a grandmother, grandfather or other close relative or even a guardian.
2. The circle of persons for whom a reporting sample should be prepared in the FIU has been expanded. Additions are made to paragraph 1.5 of the Filling Rules. So, the heads of organizations that are the sole founders and (or) participants are included in the number of persons for whom the form should be filled out. Let us recall that earlier this situation provoked quite a large number of controversies.
3. The procedure for filling out the report by the Employment Center in relation to unemployed citizens who have registered and received the official status of unemployed has also been adjusted. Now in column 14 of the reporting sample, opposite the name of the citizen, “BEZR” should be indicated.

Form and procedure for filling out the SZV-STAZH report

The new SZV-STAZH report has only five sections:

1. Section 1. "Information about the insured".
2. Section 2. "Reporting period".
3. Section 3. "Information on the period of work of the insured persons".
4. Section 4. "Information on the accrued (paid) insurance premiums for compulsory pension insurance."
5. Section 5. "Information on paid pension contributions in accordance with pension agreements for early non-state pension provision."

Form SZV-STAZH

The report is called "SZV-STAZH", but in fact it contains data on the accrued and paid insurance premiums for the employee. Therefore, its formation will, in some respects, duplicate the data of the “Unified Calculation”, which insurers must submit to the Federal Tax Service.

It's not hard to fill it out. There are only a few features that you should pay attention to.

So, when filling out the field “Registration number in the PFR”, you need to indicate the registration number of the insured from 12 characters, and in the field “TIN” - the individual number of the organization or individual entrepreneur, which can consist of 10 or 12 characters. If there are fewer characters than cells, dashes should be put in the last two. In the column "Type of information" the type of report should be marked with an "X". There are three such types:

• initial;
• complementary;
• assignment of a pension.

If the latter type is indicated, then the form is submitted without taking into account the reporting deadlines only for those persons who need to take into account the length of service for the current calendar year to establish a pension. A supplementary report to the FIU is expected for insured persons who were not taken into account for one reason or another in the main report.

When filling out Section 3, please note that it provides continuous numbering. This means that a serial number must be assigned to the records for each insured person. Even if several lines need to be filled in about the period of work, the number is assigned only to the first of them. It is important to remember that all numbers are put down in ascending order without gaps and repetitions.

In the column "Period of work" dates should be indicated only within the reporting period, which was entered in Section 2 of the report. In the event of a break in work, you need to start a new line, without duplicating the data of the employee and SNILS.

After filling out the form, the responsible person must indicate the name of the position of the head, and certify the report with his signature. The stamp is placed if available.

To send the completed SZV-STAZH forms to the PFR authority, you need to collect and draw up an additional inventory for them in the OVD-1 form. They will only be accepted as such.

Sample filling SZV-STAZH 2019

Extract from the SZV-STAZH form upon dismissal of employees

The obligation to submit a new report to the FIU came in 2018 (previously it was only during the liquidation of the organization), but employers were previously required to issue extracts from the SZV-STAZH to all employees upon their dismissal or upon separate request.

At the same time, the data in the form must be given exactly to the employee to whom the document should be issued, since personalized accounting information refers by law to personal data that cannot be disclosed by virtue of Article 7 federal law dated July 27, 2006 No. 152.

In addition to full-time employees, contractors under civil law contracts at the end of the contract have the right to receive an extract. At the same time, no written application for issuing an extract is needed, since, by virtue of Article 11 of the Federal Law of 04/01/1996 No. 27, this is the responsibility of the employer. The document must be issued on the day of dismissal along with all other documents.

This is what a completed statement for one employee looks like:

If several employees quit on the same day, then an SZV-STAZH statement is issued to each of them, filled out individually. Also, any employee can request this statement from the employer, being employed. Then it is prepared within 5 days from the date of receipt of the relevant application. The document is always drawn up in two copies: one is handed out, and on the second, the employee signs for receipt.

Punishments, fines, liability

Now it has become expensive to violate the deadlines and the rules for filling out the SZV-STAZH. So, for each employee for whom the report was submitted to the FIU late, or if there are significant errors in the information provided, a fine of 500 rubles is threatened.

If you submit a report on paper with the obligation to submit electronic reports, companies will issue a fine for such a violation in the amount of 1,000 rubles. Recall that a company or individual entrepreneur with more than 25 employees is required to submit an electronic report.

If you do not issue a sample of SZV-STAZH to an employee upon dismissal, then the company will be fined 30,000-50,000 rubles. The head of the organization or individual entrepreneur will be fined in the amount of 1000-5000 rubles.

All entrepreneurs who are payers of insurance premiums for employees are required to submit a RSV form to the IFTS. In addition, employers provide information about employees.

In our today's publication, we will consider the rules and procedure for filling out a report in the IFTS and dwell in more detail on personalized accounting (Section 3 of the form RSV ). You can download the form at the bottom of the page RSV PRF 2019 and a sample of filling out this document. There you will also find a form, the introduction of which is scheduled for 2020.

Recall that until 2017, the RSV form was provided to the FIU. In connection with the transfer of the IFTS administration functions for the payment of contributions, from 01/01/2017 it is necessary to pay the following contributions and submit a report on them to the IFTS at the place of registration of the individual entrepreneur:

• for compulsory pension insurance;
• for compulsory health insurance;
• on the compulsory insurance due to temporary disability and in connection with motherhood.

RSV Form: Recent Document Changes

RSV Form 2019 approved by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551.

In 2017, the following changes took place in the RSV form, which are also relevant in 2019:

The RSV form combined the calculations of RSV-1, RSV-2, RV-3 and partially the calculation of 4-FSS. In addition, new reporting deadlines have been introduced.

note that for the 4th quarter of 2019 RSV must be handed over in the form approved by the Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551. The fact is that back in July 2018, a draft order was published to amend the RSV form. It was assumed that already in 2018, reporting on insurance premiums would be submitted in a new form. Then the deadlines for the adoption of the new form were postponed to the beginning of 2019, however, in 2019 the form was not approved. Therefore, throughout 2019, employers submit the RSV report on the old form, approved back in 2016.

According to the latest information, the new RSV form will become relevant in 2020. And this time, apparently, it will really be introduced. Corresponding the draft Order of the Federal Tax Service dated May 16, 2019 is published on the official website of the NPA projects.

RSV submission deadlines in 2019-2020

Regardless of the reporting format, the RSV report is provided quarterly, up to the 30th day of the month following the reporting period.

If the deadline for submitting the calculation falls on a weekend, then the document can be submitted on the first business day (after the weekend).

The deadlines for the submission of the RSV in 2019 are as follows:

• for the 1st quarter of 2020 - 04/30/2020;
• for the 2nd quarter of 2020 - 07/30/2020;
• for the 3rd quarter of 2020 - 10/30/2020;
• for the 4th quarter of 2020 - 01/30/2021.

The deadlines for the submission of the RSV in 2020 are as follows:

• for the 1st quarter of 2021 - 04/30/2021;
• for the 2nd quarter of 2021 - 07/30/2021;
• for the 3rd quarter of 2021 - 10/30/2021;
• for the 4th quarter of 2021 - 01/30/2022.

Format of RSV Report 2019-2020

In 2019 and 2020, it is allowed to hand over on paper to organizations and individual entrepreneurs, the number of employees of which does not exceed 25 people. If the number of employees is more than 25 people, then there is an obligation to submit a report only in electronic form according to the TSC.

Who pays and where?

At the end of each quarter, all employers must submit the calculation of the RSV form to the Federal Tax Service at the place of registration.

Separate subdivisions that have a separate current account and balance sheet pay insurance premiums and submit reports at their location.

Zero report in the absence of activity

If there was no business activity, no wages were accrued or paid to employees, but you are registered as an employer, the RSV still needs to be filed. A zero report is also submitted in the absence of accruals of contributions for employees.

Structure and rules for filling out the document

The 2019 RSV form consists of a title page and 3 sections:

1. SECTION 1 - summary data on insurance premiums.
2. SECTION 2 - for heads of peasant farms.
3. SECTION 3 - personalized information about each employee.

Each section includes several subsections and appendices to them. At first glance, it seems that the RSV report is quite voluminous. In fact, the work of filling it out will not be so difficult, since not all sections need to be filled out. Therefore, we first find out who exactly what sections and subsections need to be filled out.

TITLE PAGE. Completed by all insurers without exception.

SHEET "Information about an individual who is not an individual entrepreneur." Individual entrepreneurs and organizations do not fill out this sheet. It is filled in by individuals for hired workers.

Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3 - fill in and submit all LLCs and individual entrepreneurs paying income to individuals during the reporting quarter.

Section 2 and Appendix 1 to Section 2 - fill in the heads of peasant farms.

Subsections 1.3.1; 1.3.2; 1.4 of Appendix 1 to Section 1 are filled in if the individual entrepreneur or organization charges insurance premiums at additional rates.

Applications 5; 6; 7; 8 to section 1 is filled in by individual entrepreneurs or LLCs that apply reduced rates when calculating insurance premiums.

Annex 9 to Section 1 is completed in cases of payment of income to foreign employees or stateless employees.

Appendix 10 to Section 1 is to be completed if income was paid to students who worked in student groups in the reporting quarter.

Annexes 3 and 4 to Section 1 are filled in by individual entrepreneurs or LLCs that paid benefits in the reporting quarter.

After selecting the sections related to your activity, you can start filling them out.

The rules for filling out the document are as follows:

1. Each field of the report contains a certain indicator; it is impossible to supplement with other information.

2. Pages are numbered in the corresponding cells as follows: "001", "002" ... "033".

3. There are two fields for writing a decimal fraction: the integer part is entered into the first, and the remainder into the second.

4. Text fields are filled from left to right, starting from the first box.

5. Cost indicators are indicated in rubles and kopecks, separated by a dot.

6. When filling out a document on a computer, the font Courier New (16-18 size) is used.

7. In the fields for quantitative and total indicators, “0” (“zero”) is put. In other cases, for example, when there are no textual indicators, a dash is put in all the familiarity of the field.

8. When filling out the calculation on a computer, it is not necessary to put zeros and dashes in free cells.

9. At the end of each page of the RSV, you need to sign, indicate the date of signing.

10. If there is a seal, it is placed on the title page.

The procedure for filling out the RSV in 2019

SECTION 1: SUMMARY OF PREMIUM DATA

Section 1 includes information on pension calculations, medical contributions, as well as contributions to insurance for temporary disability and in connection with motherhood. Using an insurance premium accounting card that reflects payments and remuneration accrued and paid to individuals in reporting period 2019, lines from 010 to 123 are sequentially filled in. At the same time, line 030 is filled in with a cumulative total from the beginning of 2019, and lines 031; 032; 033 are filled with monthly data. The form is filled in the same way for all types of contributions.

Further, in lines 120-123 of Section 1, amounts are included that exceed the cost of the insured for benefits over the calculated insurance premiums for temporary disability and maternity. If there was no excess, then these lines are not filled.

APPENDIX 1: CALCULATION OF INSURANCE PREMIUM AMOUNT FOR MANDATORY PENSION AND MEDICAL INSURANCE TO SECTION 1

First, the payer's tariff code is indicated from 01 to 016. The rates of insurance premiums and subsections that must be filled in in accordance with the tariff code depend on it.

This application is divided into several subsections. Which of the subsections and who needs to fill out is written above.

APPENDIX 2: CALCULATION OF CONTRIBUTIONS FOR DISABILITY AND MOTHERHOOD TO SECTION 1.

At the beginning, indicate the sign of payments:

"1" - if the region participates in the FSS pilot project. Those. direct payments of insurance coverage are made from the FSS budget;

"2" - if the benefits are paid by employers, and then the costs are credited towards the payment of insurance premiums.

Then the form is filled in similarly to the previous application.

APPENDIX 3 EXPENSES ON MANDATORY SOCIAL INSURANCE IN THE CASE OF TEMPORARY DISABILITY AND IN CONNECTION WITH MOTHERHOOD AND EXPENSES IMPLEMENTED IN ACCORDANCE WITH THE LAWS OF THE RUSSIAN FEDERATION TO SECTION 1.

If the organization did not pay benefits in the reporting quarter of 2019, then Appendix 3 is not filled out and submitted as part of the calculation for the reporting quarter of 2019. If payments have taken place, then use the following filling procedure:

• on lines 010-090 - indicate for each type of payment the number of cases of payments, the number of paid days, as well as the amount of expenses incurred (including those financed from the federal budget);
• on line 100 - indicate the total amount of expenses for the named payments (including those financed from the federal budget).

All other applications are filled in similarly to the previous ones and do not raise additional questions.

Important: Starting from the report on the RSV form for the 4th quarter of 2017, in accordance with par. 2 p. 7 art. 431 TC IFTS will not recognize the report as submitted if errors are made in the following indicators of section 3 for each individual:

• 210 - the amount of payments and other remuneration for each of the last three months of the reporting or settlement period;
• 220 - the basis for calculating pension contributions within the limit for the same months;
• 240 - the amount of calculated pension contributions within the limits for the same months;
• 250 - totals for columns 210, 220 and 240;
• 280 - the basis for calculating pension contributions at an additional rate for each of the last three months of the reporting or settlement period;
• 290 - the amount of calculated pension contributions for the additional tariff for the same months;
• 300 - totals for columns 280, 290.

The summary data in the listed lines for all individuals must correspond to the summary data in subsections 1.1 and 1.3.

The above rules for filling out the RSV report relate to RSV for the 3rd quarter of 2019 which must be submitted by October 30, 2019.

Changes in the 2020 RSV Form

Now let's talk about the shape of the RSV for the periods of 2020. At the moment, there is a new RSV form on the Single portal for posting NLA projects, which is expected to start working on reports from 2020.

The new form does not contain an appendix containing information on the application of the reduced tariff established for the period until 2019. Appendix 2 "Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood" will have new fields.

Section 3 (personalized information individuals). Appeared new props"Correction Type". Similarly to SZV-M, in the new RSV it will be necessary to put a mark on which form is being handed over: the original, corrective or canceling.

So, as of the 3rd quarter of 2019, the old RSV form, well known to employers, is in effect. But it will not be superfluous to talk about the changes that will be reflected in the new RSV. Let's list them:

1. Added section "Type of payer". You will need to specify:

• sign "1" if during the reporting period the taxpayer paid the amount in favor of individuals;
• sign "2", if payments in favor of individuals were not made.

2. Change in the reporting period. The RSV will be filled out not on an accrual basis (for a quarter, six months, 9 months and a year), but on a quarterly basis (Q1 2019, Q2 2019, etc.).

3. Fields will be added to subsections 1.1 and 1.2. The new fields In 2019 will reflect the amounts tax deductions(field "Amount of expenses accepted for deduction in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation").

4. Subsection 1.4 is excluded. In the current form of 2018, subsection 1.4 reflects the calculation of insurance premiums for the social security of flight crew members, certain categories of workers in the coal industry. In the new form, this subsection will be submitted as a separate application.

5. Removed lines from application 2.2. In connection with the abolition of preferential tariffs for entrepreneurs on PSN and UTII (pharmacy), the corresponding lines in Appendix 2.2 have been deleted.

6. The lines of subsection 2.2, which reflected the amounts of settlements with foreign workers who are not citizens of the EAEU, have been removed.

7. Addition of line 055, which will reflect the amount of payment to foreign non-citizens of the EAEU.

Download the RSV form 2019-2020

Below you can download the 2019 RSV forms, and you can also download the 2020 RSV form for your reference, which will probably come into force next year:

The RSV form 2019 in Excel and PDF formats can be downloaded from the button below:

It's fast and free! You can also consult by phone: MSK +7 499 938 52 26. SBP +7 812 425 66 30, ext. 257. Regions - 8 800 350 84 13 ext. 257

Form SZV-M 2019 download the form for free

09.08.2019

The SZV-M form was approved by the Resolution of the PFR Board of February 1, 2016 No. 83p “On approval of the form “Information on insured persons”. The form will be applied from April 1 for monthly reporting to the FIU.

The Decree was registered by the Ministry of Justice of the Russian Federation on February 18, 2016 under No. 41142.

The beginning of the decision: 04/01/2016.

On a monthly basis, no later than the 10th day of the month following the reporting period - month, the insured shall submit the following information about each insured person working for him:

The SZV-M form contains data on insured persons - employees with whom contracts have been concluded in the reporting period, continue to operate or terminated the following types contracts:

employment contracts;

Contracts of a civil law nature (GPC), the subject of which is the performance of work, the provision of services;

Treaties on the alienation of the exclusive right to works of science, literature, art;

Publishing license agreements;

Licensing agreements on granting the right to use works of science, literature, art, including those concluded on a collective basis.

In the decision of the PFR dated 01.02.2016 No. 83p The procedure for filling out the SZV-M form is not separately prescribed, therefore, information from this page is duplicated on filling out the SZV-M form.

Information about employees transferred to the FIU:

1) Insurance number of an individual personal account (SNILS);
2) Surname, name, patronymic (full name);
3) Taxpayer identification number (TIN).

From April 1, 2016, Federal Law No. 385-FZ of December 29, 2015 “On Suspension of Certain Provisions of Legislative Acts Russian Federation, amendments to certain legislative acts of the Russian Federation and the specifics of increasing the insurance pension, the fixed payment to the insurance pension and social pensions "for all employers - both for organizations and for individual entrepreneurs, a simplified reporting form for personalized accounting in the Pension Fund is introduced.

The introduction of this measure is due to the refusal in 2016 of indexation of insurance pensions for working pensioners. It is for the prompt identification of these citizens that additional reporting is introduced, which will also save non-working pensioners from going to the FIU to apply for the resumption of indexation of the insurance pension. Source: FIU

News in the form of SZV-M

New from 08/09/2019 : The Supreme Court of Russia in the definition of July 22, 2019 No. 305-ES19-2960acknowledged that the Pension Fund of the Russian Federation illegally fined the organization for errors in the SZV-M, which were subsequently corrected. The judges explained that if policyholders independently identify and correct errors made in personalized reporting, they are not required to pay fines.

New from 07/26/2018: The Ministry of Labor of Russia, by order No. 385n dated June 14, 2018, amended the procedure for maintaining individual (personalized) records of information about employees (the conditions for exemption from fines for errors in SZV-M have changed).

New from 05/07/2018: The PFR in a letter of 03/28/2018 N 19-19 / 5602 informs that the submission to the PFR of supplementary information on employees in the SZV-M form will not always allow to avoid a fine.

New dated 04/16/2018: The Ministry of Labor, in a letter dated 03/16/2018 No. 17-4 / 10 / V-1846, clarifies whether it is necessary to submit information to the heads of the sole founders in the forms SZV-M and SZV-STAZH (Regarding the head who is the sole founder, the company must submit information to the FIU in the forms SZV-M and SZV-STAZH).

New dated 04/11/2018: The FIU for Moscow and the Moscow Region, in a letter dated 04/03/2018 N B-4510-08 / 7361, informs that employers are not entitled to issue copies of reports on the SZV-M and SZV-STAZH forms to retiring employees. Excerpt: "The employer is obliged to issue employees not copies of the reports themselves in the SZV-M and SZV-STAZH forms, but extracts from the information in the SZV-M and SZV-STAZH forms. Each such extract should contain information only for a specific employee or contractor GPD".

New from 01/17/2017: The FIU clarified the deadlines for submitting a report in the SZV-M form in 2017. Look at this .

New from 12/29/2016: The PFR, by Resolution of the Board of December 7, 2016 No. 1077p, approved the new format of the SZV-M form. The Decree comes into force on 08.01.2017. Download the decision (pdf) .

The SZV-STAZH form was approved by the Resolution of the PFR Board dated January 11, 2017 No. 3p. Cm. " ". Who must submit the SZV-STAZH form to the PFR units? Should individual entrepreneurs take SZV-STAZH? What is the deadline for submitting a new report? Is a new report required when employees retire? We will answer these and other questions, as well as give a sample of filling out the SZV-STAZH form.

Who and where should submit the SZV-STAGE form

SZV-STAZH is an annual report that, at the end of the year, is required to be submitted to the PFR units. Based on this reporting, the PFR divisions will receive information about the periods of work, as well as insurance premiums accrued and paid for these periods.

The following are obliged to submit information in the form of SZV-STAZH to the territorial divisions of the PFR:

• organizations and their separate subdivisions;
• individual entrepreneurs, lawyers, notaries, private detectives.

The listed persons must report to the FIU as part of the SZV-STAZH form for all their employees who perform work under an employment or civil law contract (Article 1, Clause 1, Article 8, Article 15 of the Federal Law of 04/01/1996 No. 27 -FZ). At the same time, it is worth noting that the SZV-STAZH form must be submitted for all individuals who are in an employment relationship with the insured or with whom civil law contracts have been concluded. This follows from paragraph 1.5 of the Filling Order, approved. Resolution of the PFR Board dated January 11, 2017 No. 3p.

We believe it is advisable to additionally consider some of the features that policyholders may encounter when deciding whether to submit new personalized reporting in the SZV-STAZH form.

If there were no payments during the reporting period

If an employment or civil law contract was concluded with the “physicist”, but there were no payments for them in the reporting period, then the SZV-STAZH form at the end of the year, all the same, must be formed and submitted. The fact of the presence (absence) of payments is not decisive in relation to these statements.

If the founding CEO does not receive payments

The peculiarity of the legal status of the head (director) of the organization is as follows: he is subject to labor law as an employee who has entered into an employment relationship with an employer - a legal entity on the basis of an employment contract (part 1 of article 273, article 274 of the Labor Code of the Russian Federation ). In this regard, we do not exclude that the SZV-STAZH form, based on the results of the reporting period (that is, the year), will need to be generated for the CEO, the sole founder. Moreover, even if an employment contract has not been concluded with him and he does not receive any payments from his own organization. After all, a report in the SZV-STAZH form must be filled out for all persons who are in an employment relationship with the insured (clause 1.5 of the Filling Procedure, approved by Resolution of the PFR Board dated 11.01.2017 No. 3p). However, there have been no official clarifications in this regard so far. Therefore, we will not make statements on this score.

If self-employed citizens are not employers

Individual entrepreneurs, lawyers and notaries who pay pension contributions only “for themselves”, do not have to submit information on the SZV-STAZH form for themselves. After all, they entered into neither labor nor civil law relations with any insurant. They must report on their own experience.

Where to submit a report

A new report on the experience is submitted to the territorial bodies of the FIU. Tax inspections it will not be accepted, despite the fact that since 2017 they have controlled the accrual and payment of insurance premiums. The experience of individuals remained "under the supervision" of the FIU and its territorial bodies.

Deadline for submission of annual report

The deadline for submitting a new report on the experience is no later than March 1 of the year following the reporting year. This is provided for by Article 11 of the Federal Law of April 1, 1996 No. 27-FZ. Therefore, for the first time, it is necessary to report to the Pension Fund of the Russian Federation under the new SZV-STAZH form for 2017 no later than March 1, 2018.

When SZV-STAZH surrenders ahead of schedule

The SZV-STAZH report may need to be submitted to the PFR authorities ahead of schedule - without waiting for the end of the reporting year. This must be done if the insurer (organization or individual entrepreneur) is contacted with an application by an employee (contractor) in which he informs that he plans to retire in the near future. In this case, the SZV-STAZH report must be sent by the insured to the territorial division of the Pension Fund of the Russian Federation within three calendar days from the date of the insured person's request. This is provided for by paragraph 2 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ. However, even in this case, the SZV-STAGE form for such a person will also need to be submitted as annual accounts- no later than March 1.

Form SZV-STAGE: how to fill out

The form of the annual report on the experience is called "Information on the insurance experience of the insured persons". This form is Appendix No. 1 to the Resolution of the Board of the PFR No. 3p dated January 11, 2017. You can download the report form according to the SZV-STAZH form in Excel format in our "" section.

Section 1 "Information about the insured"

In this section, indicate the registration number in the FIU, TIN and KPP of the organization or individual entrepreneur, as well as a short name.

Note that paragraph 2.1.4<Порядка заполнения>, approved Resolution of the PFR Board dated January 11, 2017 No. 3p provides that in the field “Name (short)” it is necessary to indicate the short name of the organization ( legal entity). But what to do individual entrepreneurs? Do I need to enter the "Last Name, First Name and Patronymic" of the businessman in this field? There is nothing in the Order of Filling in this regard. However, the format required for submitting the SZV-STAZH report provides that this field should not be left blank. Therefore, apparently, in IP in this field they should indicate their last name, first name and patronymic. It is possible that some official explanations from the FIU will soon appear on this score.

Also in this section of the SZV-STAGE form, the type of information provided should be marked with an “X”:

• "initial" - when information is submitted for the first time;
• "Supplementary" - if the original data contained errors that did not allow the data to be spread across the personal accounts of the insured persons;
• “assignment of a pension” - if the insured person, in order to assign an insurance pension, needs to take into account the data of the reporting period (year) for which the SZV-STAGE form has not yet been submitted.

Thus, in the general case, the “Insurant Information” section of the original SZV-STAGE report, which must be submitted for 2017, may look like this:

Section 2 "Reporting period"

In this section, you need to show the year for which reporting information is presented. Accordingly, at the first submission of the annual report in 2018, “2017” should be noted in this field.

If, for example, in 2017 an employee contacts you and informs you that he is retiring, then also show “2017” in the “Reporting period” field, since it is the data from the beginning of this year that the fund needs to assign and calculate the insurance pension.

General filling rules

When filling out the report, adhere to certain rules that are enshrined in<Порядке заполнения формы СЗВ-СТАЖ>, approved Resolution of the PFR Board dated January 11, 2017 No. 3p. For example:

• Full name indicate in the nominative case;
• data in columns 6 and 7 "Work period" indicate within the reporting period. That is, if you are submitting a report for 2017, then the dates should only be within 2017 (from 01/01/2017 to 12/31/2017);
• for forms with the type “Assignment of pension”, fill in the column “Period of work” on the date of the expected retirement. The employee must indicate this date in the application when contacting the employer.

Special codes

The periods of work of insured persons in the form of SZV-STAGE will need to be accompanied by various explanatory codes. Recall that a similar approach was used earlier when filling out section 6 of the calculation of insurance premiums in the RSV-1 form. However, the form of this calculation will no longer apply from 2017.

Here are some examples of the “seniority” coding of section 11 of the new personalized SZV-STAZH report:

Some codes for column 11 of section 3 of the SZV-STAGE form
The code	Application
"AGREEMENT", "NEOPLDOG", "NEOPLAUT".	These codes show the period of work of the insured person under a civil law contract. If payment under the contract was made in the reporting period, then the code "AGREEMENT" is indicated. If there is no payment in the reporting period, then the code "NEOLDOG" or "NEOLPAVT" is indicated.
"CHILDREN"	Holiday to care for the child.
"NEOPL"	Leave without saving wages, downtime due to the fault of the employee, unpaid periods of suspension from work (non-admission to work) and other unpaid periods.
"QUALIF"	Professional development with a break from production.
"CHOTPUSK"	Additional holidays for those who combine work and study
"SDKROV"	Days of blood donation and the provision of leave in connection with this
"DLCHILDREN"	Otpksk for child care from 1.5 to 3 years
"EXTRA"	Additional days off for people caring for children with disabilities.
"DETIPRL"	If parental leave until the age of 3 is granted to grandparents, other relatives or guardians

Fill in the codes of territorial and special working conditions in columns 8 and 9 of section 3 of the SZV-STAZH form based on the Classifier of parameters used when filling out information for maintaining individual (personalized) records. Such a classifier is designed as an appendix to<Порядку заполнения формы СЗВ-СТАЖ>, approved Resolution of the PFR Board dated January 11, 2017 No. 3p. Next you can:

• the form of the SZV-STAZH form in Excel format;
• Classifier of parameters used when filling in information for maintaining individual (personalized) accounting.

Sections 4 and 5. Information on accrued (paid) insurance premiums

Section 4 "Information on the accrued (paid) insurance premiums for compulsory pension insurance" and section 5 "Information on the paid pension contributions in accordance with pension contracts of early non-state pension provision" are filled out only in the form with the type "Assignment of pension". In the "original" form of the report on the experience, leave the columns of these sections empty.

As for filling out, in section 4, mark with an “X” whether the insurance pension contributions have been accrued and paid for the periods of work noted in section 3 of the form. In section 5, with an “X”, you also need to answer questions about whether pension contributions have been paid in accordance with pension agreements for early non-state pension provision (if such agreements have been concluded). If yes, then you need to specify the period of such payment.

Zero report: is it necessary to hand over?

Even if there are no employees, it is simply impossible to pass the “zero” SZV-STAGE. The fact. that the format of the SZV-STAZH report, approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated 11.01.2017 No. 3p, provides for at least one completed line in the list of insured persons. It is impossible to submit a report without a single entry in section 3 “Information on the periods of work of the insured person”. Therefore, be sure to fill in the data for at least a single founder who receives a salary and acts as the head of the company.

How to submit a SZV-STAZH report

The SZV-STAZH form can be submitted to the territorial division of the PFR in electronic form or "on paper". However, if the number of employees included in the SZV-STAGE report is 25 or more, you must submit the form electronically. This follows from paragraph 3 of clause 2 of Article 8 of the Federal Law of 04/01/1996 No. 27-FZ. The format of the information required for submitting the SZV-STAZH report in electronic form was approved by the Resolution of the PFR Board of January 11, 2017 No. 3p. Download the form submission format "".

For the entire past year, policyholders must submit a RSV-1 calculation to the FIU. Despite the fact that the document is not new, sometimes force majeure circumstances arise when entering information into the form.

What is the PFR RSV-1 form and what difficulties may arise when entering numbers (for contributions), we will consider in the article. You can download the form RSV-1 PFR at.

Any employer, regardless of the chosen taxation system, must complete and submit the RSV-1 form to the FIU.

The full title of this document is: Calculation of accrued and paid contributions. When filling out this document, the contributions that were accrued and paid to structures such as Pension Fund Russian Federation and the Compulsory Medical Insurance Fund.

The document displays specific amounts that were accrued and paid to employees for the following purposes:

• For the pension of the employee who is responsible for the insurance.
• Contributions going to the funded part of the future pensioner.
• Part of the funds for payment in honey. fear of the central (federal) fund.
• To pay fees for medical fear of the regional fund.

This report is completed and submitted to the controlling body, the FIU, once a quarter. Reporting periods are 1 quarter, half a year, 9 months and the last quarter closes the accounting year - annual.

Who submits the RSV-1 report?

State. the body, on the basis of Federal Law No. 212, obliged the following legal entities and individuals to fill out and provide the document:

• Merchants who have hired employees in their staff.
• Individuals who, although they are not individual entrepreneurs, have entered into an agreement of any nature with another person.
• All organizations and firms, regardless of the tax regime.

If the contract with the employee is concluded, it means that the obligations of the insured include not only the payment of contributions, but also the completion of reporting documents. For example, in the form of RSV-1 PFR. You can download and fill out the form on the PFR website or on our website.

Procedure for filling RSV-1

We decided that the document is filled in by employers-insurers. And everyone determines for himself which sections to fill out. As a rule, the standard filling consists of the following sections of RSV-1:

• first page (title);
• section 1;
• subsection 2.1;
• section 6.

Other sections are filled in if additional accruals on insurance premiums have been made.

Thus, the RSV-1 form will be filled out according to the data that were accrued and paid in the organization.

Title page

Before proceeding with filling out the main sections of the document, you need to fill out the first sheet (title page). It must include the following information about the employer:

• Full name of the insured;
• TIN and KPP of the employer;
• registration number issued by the FIU;
• OKVED. This code is issued by NO when registering a company or merchant;
• telephone.

All fields on the title page must be completed. If something is missed, it will already be considered a violation.

The first section - Calculation of accrued and paid insurance premiums

Filling out the first section of reporting, usually responsible persons do not experience difficulties. The main thing is to enter the correct numbers.

So, in the first section of the form, you will need to specify total amounts, which were accrued and paid for all employees. All data entered in this section is taken from section 6. Therefore, before filling out the first sheet, you can enter data in the sixth section.

Sixth section - Information about the insured persons

This includes individual data for each employee. The following information is required when filling out RSV 1:

• Full name of the insured persons;
• SNISL employee;
• contributions accrued to specialists;
• the amount of the contribution that was paid for the employee.

Each calculation sheet is signed by the head of the company.

Deadlines for submission of RSV-1 PFR and fines

It is important to remember that the deadlines for submitting the document are different. If there are fewer people in the organization’s staff, then you can take it on paper. The deadline for submitting a document for this format is the 15th of the reporting quarter. If the RSV form is provided electronically, then it must be submitted on the 20th. This date is determined for those insurers who have more than one person in the staffing table.

In no case should you be late with the deadlines for submitting documents. A report not submitted on time imposes a fine on the company.

If the form was not submitted in the format established for the enterprise (must be submitted electronically, but submitted on paper), then the fine will be 300 rubles.

If the delivery of the document was made late, then penalty, which is 5% of the amount of these contributions. The fine cannot be less than 1,000 rubles, but not more than 30% of the amount of contributions.

For example, LLC "Lotos" handed over the calculation via the Internet in November, although they were supposed to hand it over on the 21st. It turned out that the delay in submitting the document was less than a month.

• Pension contributions - 35,000.
• Honey. contributions-7 500.

We calculate the amount of the fine - 35,000 + 7,500 * 5% = 2,125 rubles.

If you are working in the 1C program, then this video will help you fill out RSV-1: