SZV-TD: new report to the Pension Fund of Russia
In connection with the transition of employers to electronic work books, starting from 2020, an obligation to submit information about the labor activities of employees to the Pension Fund of the Russian Federation will be introduced. These include information (clause “b”, part 4, article 1 of the Federal Law of December 16, 2019 No. 436-FZ):
- about the place of work (name of the employer and his details);
- about hiring, indicating (if any) the structural unit of the insurer to which the employee was hired;
- about the labor function (work according to the position in accordance with the staffing table, profession, specialty indicating qualifications; specific type of work assigned to the employee);
- about transfers to another permanent job;
- about dismissal, grounds and reasons for termination of employment relations;
- details of orders (instructions), other decisions or documents confirming the formalization of labor relations.
Cheat sheet on the article from the editors of BUKH.1S for those who do not have time
1. From 2020, all employers using the labor of hired employees are required to submit information about their work activities to the Pension Fund of Russia - the SZV-TD report.
2. SZV-TD will need to be submitted only to those employees who work under an employment contract. There is no need to submit a report for employees performing work according to the GAP.
3. SZV-TD is not regular. You will need to submit it to the Pension Fund as needed, and not every month.
4. Employers will be required to submit information to the Pension Fund of the Russian Federation in the form SZV-TD in cases of hiring employees, transferring them to another permanent job, dismissal, as well as employees submitting applications to choose the option of maintaining a work record book.
5. The employer will be able to submit the SZV-TD form on paper or in the form of an electronic document. If the number of employees working for the employer for the previous month is 25 or more people, the SZV-TD must be submitted exclusively in the form of an electronic document.
6. There will be liability for failure to submit the SZV-TD, but they will not be fined for the SZV-TD.
This information will be sent to the Pension Fund of Russia using the SZV-TD form (the form has already been prepared, but has not yet been approved).
New reporting is generated on the basis of orders, instructions and other personnel records of the policyholder.
Without exception, all organizations and individual entrepreneurs using hired labor will take the SZV-TD. Reporting will be generated and submitted for all employees, including those who work part-time and remotely.
Reporting must be submitted only for those employees who work under an employment contract. New reporting will not be provided for employees performing work under civil contracts.
For each employee working under an employment contract, a separate SZV-TD report must be submitted.
Reporting will be presented both on paper and in the form of an electronic document.
The specific form of reporting will depend on the number of employees working for the employer.
What reports are submitted directly to the Pension Fund?
Currently there are two sets of reports relating to pension insurance:
- reporting on contributions submitted to the Federal Tax Service as part of a summary report containing data on accruals to the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund (in terms of disability and maternity insurance);
- reporting on length of service submitted to the Pension Fund.
For the first report, a quarterly filing frequency has been adopted. The report on experience must be submitted only once a year - at the end of the year for which the information is being compiled. The obligation to send a report to the Pension Fund of Russia in the SZV-M form at monthly intervals also remains.
What is reporting on experience and what reports should be submitted to the Pension Fund for the year in connection with it? The report itself, containing information about the length of service, is a completed form of a certain form, which provides for the inclusion of data on the length of service of all individuals who worked for the reporting employer in the reporting year. This report is accompanied by another (also in a prescribed form), reflecting information about the employer submitting the above information and containing an inventory of documents on work experience sent to the Pension Fund. Accordingly, the deadlines for submitting both reports for the year to the Pension Fund coincide.
Reporting on length of service is mandatory if there are employees on staff, even if there is only one employee. That is, it cannot turn out to be zero.
Read about whether the contribution report submitted to the Federal Tax Service can be zero in this material.
When do you need to take the SZV-TD?
Unlike the well-known SZV-M, the new personalized reporting is not regular. You will need to submit it to the Pension Fund as needed, and not every month, which, however, is also possible.
The need to submit the SZV-TD may be due to:
- the employee submitting an application to continue maintaining a paper work record book;
- an employee submitting an application to provide information about work activity (that is, to switch to an electronic work book);
- conducting a personnel event against an employee.
Personnel activities in order to create an obligation to submit a SZV-TD are understood as: hiring, transfer to another permanent job, as well as dismissal.
The Pension Fund spoke about the nuances of the transition to electronic work books from 2020
Accordingly, employers will be required to submit information to the Pension Fund of the Russian Federation in the SZV-TD form in cases of hiring employees, transferring them to another permanent job, dismissing them, as well as submitting applications by employees to choose the option of maintaining a work record book.
The deadlines for submitting the SZV-TD are established in accordance with the new edition of Article 11 (clause 2.5) of the Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system.”
Procedure for filling out the report
The preparation of the report begins with entering information about the employer:
Similar information is entered into the SZV-M report, which is familiar to employers, so there should not be any difficulties when filling out this data in the SZV-TD form. Let us remind you where to get the data to fill out:
- Registration number in the Pension Fund of Russia
This is a 12-digit digital code that is assigned to each legal entity or individual entrepreneur upon registration with the Pension Fund and must be present on all reports sent to this fund. You can check whether it is filled out correctly, for example, on the Federal Tax Service website. To do this, download an extract from the register of legal entities/individual entrepreneurs and in the section “Information about the policyholder in the Pension Fund” you will find the registration number of the company in the Pension Fund of the Russian Federation.
- Name of organization/Individual entrepreneur
For a legal entity, it is taken from the constituent documents. If an entrepreneur reports, then the abbreviation “IP” is indicated before the full name.
- TIN and checkpoint
Take information about the Taxpayer Identification Number (TIN) and checkpoint from the certificate received from the Federal Tax Service. For a legal entity, a 10-digit TIN and a 9-digit checkpoint are used. For individual entrepreneurs, the identification number will be 12-digit, and the checkpoint will not apply.
- Reporting period
This column contains the reporting period code (month number in order from the beginning of the year) and the reporting year:
- Information about employees and their work activities.
The information is reflected in tabular form. In total, you need to fill out 13 columns:
- Serial number (column 1)
The order in which employees are included in the report does not matter. This can be alphabetical, chronological (according to the chronology established by the employer) or any other order.
- Last name First name Patronymic (columns 2-4)
We give it in the nominative case. Please indicate your middle name if available. The entry is made on the basis of a passport or other identification document: military ID, driver's license, foreign passport, etc. (clause 2.1 of the Instructions for filling out work books, approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69).
- SNILS (column 5)
We fill in on the basis of data on the individual insurance number in the pension insurance system.
- Date (day, month, year) of admission, transfer, suspension, dismissal (column 6)
Source:
Personnel blog
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Reporting to the Pension Fund
SZV-TD new reporting to the Pension Fund of Russia preparation and submission of reports reporting to the Pension Fund of Russia
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Deadlines for delivery of SZV-TD in 2020
In 2020, the SZV-TD will need to be submitted no later than the 15th day of the month following the month in which:
- personnel measures were taken against the employee;
- the employee submitted an application to continue maintaining a paper work record book;
- the employee submitted an application to provide information about his work activity (that is, to switch to an electronic work record book).
If the SZV-TD will be submitted for the first time for any employee (for example, when he submits an application to switch to an electronic work book), the reporting must indicate information about his work activity as of January 1, 2020. That is, as of this date, the SZV-TD indicates his position, profession, specialty, qualifications, structural unit where he works, as well as the type of work performed.
If during the year no personnel events occur in relation to the employee and he does not declare the choice of maintaining a work record book, a SZV-TD for such an employee will not be submitted in 2020.
The deadline for submitting the first report in such situations is postponed to 2021.
Deadlines for delivery of SZV-TD in 2021
In 2021, the SZV-TD will need to be submitted no later than the 15th day of the month following the month in which:
- the employee transferred to another permanent job;
- the employee submitted an application to continue maintaining a paper work record book;
- the employee submitted an application to provide information about his work activity.
For other personnel events, special deadlines for submitting information are established. So, in 2021, the SZV-TD will need to be submitted no later than the working day following the day:
- issuing an employment order;
- issuing an order/instruction on the dismissal of an employee.
In addition, no later than February 15, 2021, it will be necessary to submit the SZV-TD for those employees who in 2020 did not apply to choose the work book option and in respect of whom no personnel measures were taken (clause 2.5 of Article 11 of the Federal Law dated 04/01/1996 No. 27-FZ).
Quarterly reporting
Companies that calculate additional contributions for the insurance coverage of their employees must generate separate reporting information. For this category of policyholders, a special form is provided - DSV-3. The form and procedure for preparing reports to the Pension Fund of Russia are set out in the Resolution of the Board of the Pension Fund of June 9, 2016 No. 482p.
Submit Form DSV-3 no later than the 20th day of the month following the reporting period. In the form, indicate information about the insured persons in whose favor the amounts of additional insurance contributions for the funded part of the pension were credited, in accordance with Law No. 56-FZ of April 30, 2008. Consequently, not all companies submit DSV-3 - the Pension Fund report for the 1st quarter of 2020 and subsequent periods.
The procedure for submitting SZV-TD to the Pension Fund of Russia
The employer will be able to submit the SZV-TD form on paper or in the form of an electronic document. The form of presentation of information depends on the number of insured persons (employees) working in the organization or individual entrepreneur.
Thus, if the number of employees working for the employer for the previous month is 25 or more people, the SZV-TD will need to be submitted exclusively in the form of an electronic document.
All other employers have the right to submit new reports on printed forms (clause “b”, part 7, article 1 of the Federal Law of December 16, 2019 No. 436-FZ).
The paper form is filled out either on a computer, or with ink, a ballpoint pen (any colors except red and green can be used), and block letters. The form must be filled out without erasures, corrections and without any abbreviations.
Electronic reporting is sent to the Pension Fund strictly according to the approved format (to be approved by a resolution of the Pension Fund later).
The paper report is certified by the signature of the manager or authorized representative and the seal of the organization (if any). SZV-TD in the form of an electronic document is signed with an enhanced qualified electronic signature.
In “1C:Enterprise 8” the form “Information on the labor activity of a registered person (SZV-TD)”, the electronic format of information SZV-TD will be supported after the approval of the relevant resolution of the Pension Fund of Russia with the release of subsequent versions. For deadlines, see “Monitoring Legislative Changes.”
Forms for submitting reports to the Pension Fund of Russia
- monthly accounting form - SZV-M (approved by Resolution No. 83p dated 02/01/16).
IMPORTANT!
The fine for late submission of the form or incorrect completion is 500 rubles for each employee. And if you submit a paper document instead of a mandatory electronic document, the fine will be 1,000 rubles.
- new reporting – a summary form based on personalized records regarding the length of service of the organization’s employees.
IMPORTANT!
The procedure for submitting reports to the Pension Fund has changed. Most of the old forms have been simplified, and now only two reports must be submitted: SZV-M (monthly) and personalized (for the year).
Form of information about insured persons (SZV-M)
Form of information on the policyholder transferred to the Pension Fund for maintaining individual (personalized) records (EFV-1)
Responsibility for failure to submit SZV-TD
Employers will bear responsibility for failure to submit the SZV-TD, as well as for submitting incomplete or unreliable information under Art. 5.27 Code of Administrative Offenses of the Russian Federation for violation of labor rights.
But they will not be fined for SZV-TD.
Instead of fines, employers will be sent warnings about the inadmissibility of violating the labor rights of employees. For these purposes, Art. 5.27 of the Code of Administrative Offenses of the Russian Federation will be supplemented with Part 1.1, which establishes punishment in the form of a warning for repeated (two or more times during the year) violation by the employer of the deadlines for submitting information about the work activities of employees.
The corresponding bill No. 748758-7 with amendments to the Code of Administrative Offenses of the Russian Federation has already been adopted by the State Duma in the first reading. In accordance with the amendments, warnings to employers will be issued not by the Pension Fund itself, but by Rostrud inspectors.
Penalties for violating reporting procedures
As amended by Law 27-FZ, in force since January 1, 2017, the following fines are provided for violating the rules for submitting information:
- if an electronic report is not provided, the fine may be 1,000 rubles. (paragraph 4 of article 17 of Law No. 27-FZ);
- If the deadlines or completeness of the information provided are not met, the fine will be 500 rubles. for each insured person (paragraph 3 of article 17 of Law No. 27-FZ).
In addition, officials may be subject to a fine of 300 to 500 rubles. (Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation).
