Szv m is not active. In what cases is issued and surrendered "zero" SZV-M. Doubtful situations during the delivery of SZV-M

Who must submit the SZV-M form. How to draw up and submit the SZV-M form. Do I need to take SZV-M for CEO, which is the sole founder - read the article.

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

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

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

Rationale

How to draw up and submit the SZV-M form

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

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

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

Include in the form information about all individuals who perform work on the basis of labor or civil law contracts. It does not matter whether the organization conducted actual activities or not, and whether there were payments to individuals in the reporting month or not. Submit form SZV-M needed in any case. This follows from the provisions paragraph 2.2 article 11 of the Law of 01.04.1996 No. 27-FZ.

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

Yes need.

By general rule with the CEO - the sole founder an employment contract is not required. At the same time, the founding director is an insured person for the purposes of compulsory pension insurance. He is in an employment relationship with the organization, regardless of whether there is a written employment contract with him and whether he receives a salary. Information about the director sole founder in SZV-M report hand over. These conclusions follow from paragraph 1 Article 7 of the Law of December 15, 2001 No. 167-FZ, Law of April 1, 1996 No. 27-FZ. Similar explanations in letter of the Ministry of Labor of March 16, 2018 No. 17-4 / 10 / B-1846, which the FIU sent to its branches Letter No. LCH-08-24/5721 dated March 29, 2018.

Attention: although the FIU has issued conflicting clarifications in the past, always submit SZV-M to the founding director

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

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

How to notify the tax office about the change of CEO

When changing the general director, the organization notifies the tax office within three working days ( paragraph 5 of Art. 5 of the Law of 08.08.2001 No. 129-FZ). After all, the general director is a person who has the right to act on behalf of the organization without a power of attorney, and information about him is contained in the Unified State Register of Legal Entities ( sub. "l" paragraph 1 of Art. 5 of the Law of 08.08.2001 No. 129-FZ). Therefore, when hiring a new manager, these data must be changed.

Fill out an application for amendments to the Unified State Register of Legal Entities according to Form No. Р14001 approved Order of the Federal Tax Service No. ММВ-7-6/25 dated January 25, 2012. You can sign such a statement new leader organizations (

The Pension Fund took the initiative to introduce new reporting forms. Until 2017, the fund drew information about the experience from RSV-1. To date, it has become necessary to introduce a new form of SZV-STAZH, as well as the register of EFA-1. The year of approval of the SZV-STAZH is 2017, but it began to be actively used from the current one.

SZV-STAZH: topical issues

According to the decision of the pension fund, no later than March 1 of the current year, it is necessary to pass the SZV-STAGE for the previous year. What is indicated in the document?

It is subject to the most standard requirements. For example, the surname, name, patronymic (in full) of the insured individual is given, as well as the time labor activity corresponding to the reporting period.

There are no questions with this provision, but another question is relevant for the public: should SZV-STAGE be submitted when there are no account turnovers in the institution? Another common question concerns employment or civil contracts. Should this report be submitted to the relevant authorities in the absence of any agreements regulating labor Relations?

The specifics of filling out the SZV-STAZH form

The sheet has several subsections. They are filled in according to established rules and do not tolerate the slightest deviation in this. The exception is the SZV-STAZH of zero reporting (detailed information on this is given below).

So in 1st section an informative statement about the insured is indicated (including the registration number in the PF; the TIN of the organization and the checkpoint are also indicated here).

In 2nd section the reporting calendar year should be displayed. This is the shortest item, only 4 cells are offered to fill it.

Concerning 3rd section, then it should display information about the periods of work of the insured persons. In addition to the standard requirements (name, SNILS, and so on), the period of work is noted. Mandatory are also the columns that indicate the length of service, the possible early appointment of a pension and regional codes.

It should also list the working conditions provided by the employer, as well as information about the dismissal (if any). This means that if the policyholder had any employment relationship with an individual in 2017, then the entry is made out in one single line.

4th section includes information on all contributions that have been paid de facto. Finally, in 5th section We are talking about non-state pension provision.

SZV-STAGE: zero form

Many insurers cannot show the fact of having an employment relationship with an individual due to the fact that they have not concluded labor or other contracts with him. This means that there are simply no operations related to the replenishment or adjustment of current accounts with this individual.

Is it necessary in such circumstances to submit a report? The question is asked by both physical and legal entities since it is officially considered zero. Is it necessary to pass a zero SZV-STAGE under such circumstances?

SZV-ZERO STAGE is not issued and is not surrendered due to the lack of useful information. But if under reporting period was marked by the conclusion of employment or other contracts in the absence of payments to an individual, then the SZV-STAGE is filled out. Now the provision will come into force that the insured is obliged to submit a report on periods of service.

SZV-STAZH: to the question of the founder

In the practice of insurance institutions, there are situations when the general director is the founder, and the fact of concluding an employment or other contract did not have. Accordingly, no payments were received in the reporting period. How to be then with filling SZV-STAZH?

The legal complexity of this situation lies in the specifics of the status of the head. The standards apply to him. labor law as for an employee who is in an employment relationship with the employer. Moreover, the basis for the implementation of these relations is an employment contract, in accordance with the provisions of civil law. And it does not matter at all that the director (he is also the founder) does not receive a salary.

The practical necessity of submitting a SZV-STAGE is dictated by the fact that there are professional relations and existence of a cooperation agreement. Therefore, the situation with the sole founder meets some discrepancies.

In the event that the organization has an employment contract with him, as well as in the event that he is on legal grounds receives any financial contributions under this agreement, then information about such a manager must be reflected in the appropriate section.

There are no grounds for singling out a leader in any other category. After all, the letter of the law applies to him just as exactly as to other employees.

More difficult is the question of when the conclusion of an employment contract was not de facto. Accordingly, financial deductions also did not take place. However, according to existing legislation, the director is in a relationship with the company even in the absence of an agreement. Accordingly, information about the director should be included in the SZV-STAGE (clause 1.5 of the "Procedure for filling out the report" specifically refers to the fact of labor relations).

As a reminder, this report is submitted for the purpose of timely transfer of data on all periods of work to the personal accounts of insured persons. Subsequently, based on this information, insurance pensions will be calculated.

Accordingly, the length of service that is relevant when calculating a pension should include the stages of labor activity that took place in the territory Russian Federation subject to the accrual of systematic payments of insurance premiums to the pension fund.

When financial receipts in favor of the sole founder did not take place, then, accordingly, contributions are not charged. They just don't count.

This period must not be included in seniority director. That is, there is no need to draw up and submit SZV-STAGE.

These considerations are dictated by practical necessity. Indeed, there is no need to include an individual (in this case, the director) in the SZV-STAGE zero report if information about him cannot affect the amount of the pension and does not increase the total length of service.

The conclusion is obvious: the annual SZV-STAZH for a single founder is not compiled in the absence of an employment contract.

Employers submit information about employees to the FIU. The law does not specify whether it is necessary to hand over the SZV-M IP without employees. But officials answer this question unambiguously.

Why do insurers hand over SZV-M

Since the beginning of 2016, working pensioners have been deprived of pension indexation. To receive information about working pensioners, officials have developed a new employee reporting form - SZV-M. With it, the employer transfers data on working pensioners to the Pension Fund.

Whether to hand over SZV-M IP without employees

If an entrepreneur hired workers and registered as an insurer, then he submits a report every month, even if he did not pay wages. If the entrepreneur does not have employees (insured persons), and there are no performers under contract, license or copyright agreements, then the report does not need to be submitted. You do not need to submit the SZV-M form for yourself.

Doubtful situations during the delivery of SZV-M

There are cases when an entrepreneur may think that he does not have employees, but in reality this is not the case. Pay attention to the following situations:

Do you have employees who are currently in maternity leave or parental leave - you need to submit a report, because. with them there is an employment contract;
the employee was not paid a salary in the reporting month (for example, he was on unpaid leave) - we hand over the report;
you concluded a civil law contract with the contractor in one month, and paid the remuneration in another - submit a report in the month when the contract was concluded, the time of payment does not matter;
you rent property and individuals - you do not need to submit a report, because payments to a person are not subject to insurance premiums;
the employee quit - submit a report on the employee for the month of dismissal, next month it no longer needs to be included in the report.

What information to enter in the SZV-M report

To fill out the SZV-M form, you need the following details:

data of the insured (your registration number in the FIU - it is indicated in the notice of registration of you as an insurer in the FIU, full name, TIN);
leave the checkpoint field empty;
specify the reporting period - the month for which you submit the report;
specify the report type: “original” - initial, “additional” - additional, “cancel” - canceling;
data on employees: individual personal account number, full name, TIN (if any).

When to submit the original and supplementary SZV-M

The report must be submitted by the 15th of the following month. If this day falls on a holiday or weekend, the deadline for submitting the report is shifted. If you forgot to include one of the employees in the report, you need to submit an additional report: enter the “add” code in the “Form type” field and enter in the form only those employees who were not included in the original report. The supplementary form must be submitted at the same time as the original one - by the 15th day of the next month.

Companies are required to submit a monthly SZV-M form, which contains information about the insured persons. FAQ- Do I need to pass a zero SZV-M in 2019? For example, if the company does not have employees in the LLC, or the activity is suspended. And also, in what terms to hand over the zero SZV-M, and how to fill it out.

What is zero SZV-M

All employers are required to inform the Pension Fund of the Russian Federation about insured persons registered with the employer on a monthly basis no later than the 15th day of the next month.

Zero accountants call the SZV-M form, which does not reflect information on employees, and only the “header” of the report with data about the company is filled out.

Zero SZV-M is submitted on a form, which is approved by the Resolution of the Board of the Pension Fund of 01.02.2016 No. 83p. Please note that this is the same form that companies report to the FIU on employees when data is available.

The report must contain information about individuals working under labor contracts and GPC contracts subject to 2 conditions:

Important! The company does not provide information about the individual entrepreneur with which it has concluded GPC agreements, since insurance premiums under such a contract, she does not pay.

In what cases is it necessary to pass a zero SZV-M, and in which not

Before moving on to the procedure for filling out the zero form according to SZV-M, we will find out in what situations it is necessary to hand over the zero form.

Whether to hand over a zero SZV-M in 2019 if the activity is suspended

If a company or individual entrepreneur decides to suspend activities for any reason, but at the same time employees continue to be on the staff, accountants ask the question, is it necessary to submit a zero form in this case or is it necessary to report on all employees in the usual way?

The answer is that even if you are temporarily not operating, the obligation to hand over the SZV-M remains. This is because the lack of payment wages does not affect the status of employees as insured persons in the mandatory pension insurance system. This means that the employer is obliged to submit a SZV-M report on a monthly basis, in this case it is impossible to submit a zero tax even with zero reporting on other taxes.

See a sample report below.

SZV-M null for IP: to hand over or not

As a general rule, only employers have the obligation to hand over SZV-M. Therefore, if an individual entrepreneur uses labor employees under an employment contract or under GPC agreements, then he is obliged to submit monthly SZV-M. The procedure for filling in this case is the same as for the company.

However, if an individual entrepreneur works alone without the involvement of third-party labor or with other individual entrepreneurs, then he does not fulfill the conditions for filling out SZV-M - he is not an employer. In this case, the individual entrepreneur does not need to submit either a zero calculation of SZV-M in 2018 or a completed one.

Is it necessary to submit a zero calculation of SZV-M if the CEO is the only participant

If there are no employees in the LLC in 2018, except for the general director - the only member of the company, the position of the Pension Fund of the Russian Federation on the need for an empty SZV-M form has changed.

So, at first, the Pension Fund of the Russian Federation demanded that the company pay for the general director, regardless of whether an employment contract was concluded with him or not (PFR letter dated 05/06/16 No. 08-22 / 6356).

A little later, the Pension Fund released information in which it came to the conclusion that if there is no employment contract or a GPC agreement between the company and the director, and at the same time the company does not conduct financial and economic activities, the zero calculation of SZV-M can not be submitted - nor filled out only for director, nor zero.

Important! Rostrud adheres to the position that the only participant must assume the functions of the general director, and in this case he cannot conclude an employment contract. And therefore, labor relations do not arise (letter of Rostrud dated 03/06/2013 N 177-6-1).

And in his last explanation on this issue The Pension Fund of the Russian Federation expressed the opinion that SZV-M is submitted to the general director who is the only participant in the event of an employment contract (PFR Letter dated July 13, 2016 No. LCH-08-26 / 9856).

If with the CEO - sole member, an employment contract has not been concluded, it is not necessary to submit a zero SZV-M in 2018.

Important! Due to the ambiguity of the position of the regulatory authorities, in order to minimize the risks of disputes with the Pension Fund of the Russian Federation, the company (IP) has the right to apply for written clarifications to the fund and receive a response addressed to itself.

What to fill in zero SZV-M

A company cannot simply submit a blank calculation form. The form contains a number of details that must be filled out. These are sections 1, 2 and 3, which indicate the data of the insured, the reporting period and the type of form.

But in section 4, information about the insured persons is indicated, i.e. about employees. As a rule, even if the company does not have working personnel, there is a general director with whom an employment contract has been concluded. In this case, the question of whether or not to pass the SZV-M null does not arise. In section 4, you need to indicate the data of the general director and send the form to the Pension Fund of the Russian Federation.

Deadline for delivery of zero SZV-M in 2018

In 2018, the following deadlines for the submission of SZV-M for all insurers were established: submit a report no later than the 15th day of the month following the reporting month. This also applies to the usual report on all employees of the company, and zero. Check out the table below so you don't miss the deadline for submitting your report.

Reporting period	Submission deadline








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Situation 2. The organization has suspended activities, but with employees employment contracts not terminated, for example, all employees were issued leave without pay. Since in this case the contracts with employees are valid, it is necessary to submit individual information to employees in the SZV-M form.

SZV-M, if there are no accruals

Is it necessary to hand over SZV-M if the salary was not accrued? Another frequently encountered question on the Internet, which is close to the topic of the need to submit an SZV-M report if there are no employees.

It happens sometimes: there are employees in the organization, but they do not receive payments. For various reasons - they have been delayed for several months due to a difficult financial position at the enterprise, or if the activity of the company is again suspended. But in any case, employment contracts with employees in the situations considered are still valid. Therefore, SZV-M 2016, if there are no accruals, are submitted to general order. And it doesn’t matter that employees are not paid payments and, accordingly, insurance premiums from them (

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