Zero SZV-M was canceled: it is no longer necessary to include the director in the report. The Pension Fund clarified in which cases it is not necessary to submit a report sv-m Sv m if the organization is not working

In the event of liquidation of an organization or non-payment of wages, reporting documentation is not always submitted to the Pension Fund. Is SZV-M required if there are no employees?

Lack of activities and employees

SZV-M are called monthly forms indicating individual information for each insured employee or individual with whom the organization has civil relations.

To understand whether this document needs to be submitted if there are no employees in the organization, the following points should be considered.

The most important thing is to understand who exactly the employer submits monthly reports to. According to the legislation, SZV-M records information about insured employees with whom valid or terminated the following treaties:

• labor;
• civil law with the subject of the provision of services;
• author's order;
• on the alienation of the exclusive right regarding a literary, scientific or artificial trend;
• licensed publishing;
• licensing on granting the right to a literary, scientific or artificial direction.

Therefore, to solve the reporting proceed from the following:

• what type of contract is between the parties;
• whether it was active in the reporting period;
• it does not matter whether there were payments under the contract and on the OPS.

Are SZV-M sent to foreign full-time and attracted workers? Regardless of citizenship, information is sent to all insured persons. Therefore, information on foreign employees is sent. Highly qualified foreigners or stateless individuals are not subject to mandatory registration, and SZV-M information is not sent to them.

If they don't exist at all

However, often due to the lack of activities or employees in the state, employers doubt whether it is necessary to send information to the pension fund.

So, if the company was recently registered and has not yet begun work, or has suspended operations indefinitely, and the staff has been laid off, employers need to understand when to send SZV-M, and when not.

In any case, in such a situation, the organization is not in labor or civil law relations with individuals. Accordingly, the company does not have employees, and information is not required to be submitted. The conclusion is made on the basis of the fact that information not only about the insured is recorded in the SZV-M.

There is such a thing as zero SZV-M. It is submitted if the head and the founder are the same person. Then a report is required, because the leader is legally considered able-bodied. But if there are no other employees at the enterprise at all, and the director and the founder are in one person, not registered under an employment contract or GPC, there is no need to submit information.

If the individual entrepreneur does not have hired or attracted employees, it is not necessary to submit information to the Pension Fund. In the same situation, the question of sending SZV-M may arise in the absence of employees and the presence of a founder.

In case of dismissal

To determine whether information is required to be provided to a pension fund, it is helpful to consider the following two examples:

1. The civil law contract was concluded on January 31, 2018. Its subject is the performance by a civilian of certain works, which, as a result, he did not perform, and during the monthly report, the act of acceptance of work was not drawn up, after which the employee was dismissed. In this case, regardless of whether the employee performed his work or not, the reporting period begins from January 2019 until the date of dismissal.
2. An insured employee working on the basis of an employment contract was fired on February 01, 2018, and this month he had only one working day. In such a situation, in the reporting period for February, even if the employment relationship was terminated on the first day, information about work in this month is recorded. Accordingly, the employer provides information for this employee to the pension fund in the form of SZV-M for February 2018.

According to the law, upon dismissal, each employee must receive Information in the form of SZV-M, which should contain information on the dismissed employee. This form will be required by the employee upon retirement or for insurance guardian confirmation. The insured person must inform the policyholder in writing about the receipt of information.

Questions regarding information on employees on vacation or maternity leave can be resolved when considering the following situations:

Issues related to monthly reporting are resolved similarly to quarterly reports. In case of temporary disability, maternity leave, parental leave, other situations, and even absenteeism for a registered employee, information is always sent to the pension fund, regardless of the circumstances. But if the company paid an additional amount outside the framework of the contractual relationship, information on these persons may not be provided.

Completion in case of absence of salary

Earlier, the Pension Fund reported that there could be no zero information, and the enterprise had to include at least the founder, even in the absence of contractual relations with him. The new letter from the FIU contains information that information is sent only to persons with whom civil law or employment contracts are concluded. There is no need to submit information about the sole founders who do not work on the basis of an agreement.

Do I need to submit zero SZV-M in the absence of a salary? Its employees do not receive on time for various reasons: due to delays, financial difficulties or a complete stoppage of the organization's activities.

Regardless of whether employees are paid wages or not, they are on staff, and therefore the insured submits information in a general manner.

The stage of liquidation of the company in the absence of activity

In the event that the founder or participant of the enterprise decides to liquidate, either a liquidation commission or the liquidator himself should be appointed. This is spelled out in Articles 67 and 68 of the Civil Code of the Russian Federation. The appointed persons will have the right to manage the affairs of the enterprise in accordance with Article 62, paragraph 4.

After a while, all working employees are informed about the liquidation of the enterprise and the imminent large-scale dismissal. It is established in Articles 81 and 84 of the Labor Code of the Russian Federation that the contract with the director has been terminated, and now the liquidator is conducting all the affairs of the company. Is it necessary to submit information to the liquidator in such a situation?

Civil law agreements are concluded with the members of the liquidation commission or with the liquidator himself. As such, a service agreement is usually concluded, which is valid until the liquidation is registered by the tax authorities. Any member of the liquidation company can sign the agreement by proxy. It is recommended that up to this point all payments be made to the members of the liquidation commission or the liquidator, so that debts do not interfere in the liquidation balance sheet.

The SZV-M contains the data of those with whom the enterprise has civil law relations for the provision of services. Insurance premiums are paid from all deductions. The information indicates SNILS, full name and TIN of each member of the liquidation commission. Information is sent until the liquidation.

The head or the liquidator can independently liquidate the enterprise without concluding an agreement with himself. Then zero reports to the pension fund can not be sent. This is due to the fact that although the company is still operating, there is no one to send information to.

Starting from the reporting for April 2016, the FIU must submit monthly reports SZV-M - Information on insured persons (approved by Resolution of the Board of the Pension Fund of the Russian Federation of 01.02.2016 N 83p). Even though firms have been providing this form for a year now, we found a lot of questions on our forum regarding this form. Let's help deal with them.

The sole founder is the CEO. However, neither labor nor civil law contracts have been concluded with him.

Is it required to submit monthly reports to the General Director - the sole founder in the form of SZV-M?

If the functions of the general director are performed by the only founder with whom neither an employment contract nor a civil law contract has been concluded, then the organization is not obliged to submit reports for him to the FIU in the form SZV-M (letter of the Pension Fund dated 13.07.16 No. LCh-08-26 /9856).

What are the ways to submit SZV-M?

After filling in the necessary information about each employee, organizations and individual entrepreneurs send a report to the FIU. At the same time, sending options depend on the average number of employees for the previous reporting period (clause 2, article 8 of Law No. 27-FZ):

25 people or more - the form is submitted in electronic form (via telecommunication channels).

Less than 25 people - on paper in person at the FIU or by mail with a description of the attachment.

Does an entrepreneur without employees need to submit the SZV-M form for himself?

No need. When an entrepreneur registers his activity for the first time, then all data about him is automatically transferred to the FIU, but since he is not registered as an employer, and therefore is not an insurer for employees who are absent, then the answer to the question of whether individual entrepreneurs should pass SZV-M, in this case, will be negative.

Is it necessary to indicate in the SZV-M an employee who is on maternity leave?

Yes need. Despite the fact that the employer will not make any payments in her favor while the specified employee is on maternity leave, the employment contract with her has not been terminated, and the period of time spent on maternity leave will be counted in the employee’s insurance record ( Subclause 2, Clause 1, Article 11 of Federal Law No. 173-FZ of December 17, 2001 "On Labor Pensions in the Russian Federation").

The absence of the fact of accrual of payments and other remuneration for the reporting period is not a reason for non-submission of reports in the form of SZV-M (Letter of the Pension Fund of the Russian Federation dated 06.05.2016 N 08-22 / 6356 "On reporting").

Are lawyers required to submit a report to the FIU in the SZV-M form?

Lawyers are classified as payers of insurance premiums who do not make payments or other remuneration to individuals (Article 419 of the Tax Code of the Russian Federation).

Lawyers are not required to submit a report on themselves to the territorial body of the Pension Fund of the Russian Federation in the form of SZV-M.

In the event that lawyers have employees with whom employment contracts and civil law contracts are concluded, they are required to submit a monthly report to the territorial body of the Pension Fund of the Russian Federation in the form of SZV-M for their employees.

Are public associations required to submit a report to the FIU in the SZV-M form?

It depends on the fact of the presence or absence of labor or civil law relations between public associations and their participants, based on labor or civil law contracts, for payments on which insurance premiums for compulsory pension insurance are accrued and paid to the Pension Fund of the Russian Federation.

In the absence of such registration of relations, reporting in the SZV-M form for such persons is not carried out by public associations (PFR Letter dated July 13, 2016 N LCH-08-26 / 9856).

Is the organization obliged to indicate its founder in the report in the SZV-M form?

In accordance with paragraph 2.2 of Art. 11 of the Federal Law of 01.04.1996 N 27-FZ "On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance", the insured monthly, no later than the 15th day of the month following the reporting period - month, submits about each insured person working for him ( including persons who have entered into civil law contracts for remuneration for which, in accordance with the legislation of the Russian Federation on insurance premiums, insurance premiums are accrued). But since an employment contract (or a GPC agreement) has not been concluded with the founder of the organization, then it does not need to be included in the SZV-M form.

What is the penalty for late delivery of SZV-M?

For late reporting or distortion of monthly information about each employee, policyholders face a fine of 500 rubles. for each insured person (Article 17 of Law N 27-FZ).

Also, the fund has the right to additionally fine officials for 300-500 rubles if the report is submitted late or with errors (Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation).

Zamok LLC submitted information in the SZV-M form on May 26, and on May 30 a new employee was hired. How should information about a new employee be transferred to the FIU?

It is necessary to use the SZV-M form with the sign "Additional" in the 3rd section. In this case, the accountant will not fill in the data for all employees. The full name, SNILS and TIN of the new employee must be entered in the report.

In what cases is SZV-M canceled?

The canceling SZV-M form must be submitted to the FIU if the originally submitted form indicated an employee who was dismissed before the reporting month or if in the reporting month the organization (IP) made payments in favor of this dismissed employee.

If in the initial SZV-M you indicated the contractor under the GPC agreement, with whom the GPC agreement was concluded in the reporting month, but he should start performing work in accordance with the agreement only in the month following the reporting month, then a canceling SZV must also be submitted to him -M.

When submitting SZV-M with the “cancel” code, it is necessary to indicate in it only those persons for whom it is necessary to delete the information provided in the original SZV-M, and employees for whom the correct data were submitted do not need to be indicated in the canceling form, otherwise the FIU will delete information in the database and on them.

SZV-M canceling: is a fine possible?

For the submission of false information in the SZV-M form, a fine of 500 rubles is provided. for each employee for whom incorrect information was provided (Article 17 of the Law of 04/01/1996 No. 27-FZ). For the delivery of the canceling SZV-M, the payer of contributions may be held liable. Not a single article of this law contains a condition for the release of the insured from a fine if he independently discovered an error and corrected it himself.

Should the SZV-M include an employee who is on leave without pay, and an employee who is absent from work without good reason?

Yes, such workers must be included in the SZV-M form, because their employment contracts were not terminated.

How to fill in the SZV-M if the employee has changed his last name or first name?

The full name of the employee must be indicated in the SZV-M, as in SNILS. If an employee has recently changed his last name or first name and has not yet had time to change SNILS, then SZV-M must be filled in using the old last name and first name, otherwise you will receive an error message when checking the report.

In November 2016, the delivery of SZV-M was delayed by 2 days, in January 2017 a letter was received to pay the fine. Where to pay the fine now: to the FIU or to the IFTS?

For untimely submitted SZV-M, fines must be paid to the Pension Fund of the Russian Federation.

Is it necessary to provide SZV-M to the liquidator?

If the founders / participants of the organization have decided to liquidate it, then one of their next actions should be the appointment of a liquidation commission or liquidator (clause 2 of article 61, clause 3 of article 62 of the Civil Code of the Russian Federation, clause 1 of article 57 of the Law of 08.02 .1998 No. 14-FZ). It is to the liquidation commission or the sole liquidator that the powers to manage the affairs of the company are transferred (clause 4 of article 62 of the Civil Code of the Russian Federation). All employees were fired after an advance warning of dismissal (clause 1 of article 81, article 84.1 of the Labor Code of the Russian Federation), the contract with the general director was terminated, and the liquidator is engaged in all the affairs of the company.

An organization in liquidation should conclude a GPC agreement (or a service agreement) with each member of the liquidation commission or with the liquidator. On the part of the organization, one of the participants in the company can sign the GPA by proxy provided by other participants. In this situation, it is better to settle accounts with the members of the liquidation commission or the liquidator in advance so that debts in the amount of their fees are not reflected in the liquidation balance sheet.

The SZV-M form reflects individual information not only on the employees of the organization, but also on those with whom the company has concluded GPA for the provision of services (clause 2.2 of article 11 of the Law of 04/01/1996 No. 27-FZ). After all, insurance premiums must be accrued from remuneration for them (Article 420 of the Tax Code of the Russian Federation). Thus, in the SZV-M form, it is necessary to indicate the full name, SNILS and TIN of the sole liquidator or all members of the liquidation commission. And you will need to submit the SZV-M form with this information on a monthly basis until that month inclusive, until a registration record on the liquidation of the company is drawn up.

Sometimes the CEO (who is also the only founder) decides to liquidate his company on his own. At the same time, he does not conclude an agreement with himself, he does not pay remuneration. In such a situation, during the period when the organization is in the process of liquidation, zero reports in the SZV-M form may not be submitted (PFR Letter No. LCH-08-19/10581 dated July 27, 2016).

Is it necessary to provide SZV-M for a bankruptcy (arbitration) manager?

No, it doesn `t need. According to Art. 2 of the Bankruptcy Law, an arbitration manager is a citizen of the Russian Federation who is a member of a self-regulatory organization of arbitration managers, a bankruptcy commissioner is an arbitration manager approved by an arbitration court for conducting bankruptcy proceedings and other established by Federal Law N127-FZ of October 26, 2002 "On Insolvency (Bankruptcy)" " powers. The rights and obligations of an arbitration manager in a bankruptcy case are determined by Art. 20.2 of the Bankruptcy Law.

When deciding to declare the debtor bankrupt and to open bankruptcy proceedings, the arbitration court approves the bankruptcy trustee in the manner prescribed by Article 45 of Federal Law No. 127-FZ, and issues a ruling on this (Article 127 of the Bankruptcy Law). The powers of the bankruptcy trustee are defined by Art. 129 of the Bankruptcy Law.

The organization has no obligation to provide information in the form of SZV-M to the bankruptcy trustee, since the bankruptcy trustee is not an employee of the organization (Resolution of the seventeenth arbitration court of appeal dated February 28, 2017 N 17AP-259 / 2017-Aku).

Is it necessary to provide SZV-M for a foreign worker?

In SZV-M, only those foreigners are indicated with whom labor and civil law contracts have been concluded on the performance of work in the Russian Federation and who have the status of permanently residing in the Russian Federation, temporarily residing in the Russian Federation, temporarily residing in the Russian Federation (clause 1, article 7 of the Federal Law dated December 15, 2001 N 167-FZ).

For a highly qualified foreign specialist temporarily residing in Russia (including from the EAEU member countries), it is not necessary to submit the SZV-M form, because. The organization does not pay any pension contributions.

And for a highly qualified foreign specialist who has a residence permit (obtaining this document leads to the employee acquiring the status of a permanent resident in the territory of the Russian Federation, respectively, from that moment on, payments to him are subject to insurance premiums in the Pension Fund of the Russian Federation) it is necessary to submit SZV-M.

The status of a foreign citizen for the purposes of classifying him as an insured person is determined on the basis of Law N 115-FZ of 07/25/2002.

Does the FIU have the right to collect a fine for failure to hand over the SZV-M from the company's current account in a pre-trial order?

The procedure for collecting fines is fixed by Art. 17 of the Federal Law of April 1, 1996 No. 27-FZ. The procedure includes several stages: drawing up an act, which must be handed over to the person who committed the offense within five days from the date of its signing; issuing a requirement to pay a fine for failure to submit a report in the SZV-M form to the FIU.

Payment of the fine is carried out within 10 calendar days from the date of receipt.

In case of non-payment or incomplete payment by the insured of financial sanctions on demand, the recovery of the amounts of financial sanctions is carried out by the Pension Fund of the Russian Federation in a judicial proceeding. Direct write-off of fines for SZV-M from the bank accounts of organizations and individual entrepreneurs is prohibited.

What if the employee does not have SNILS?

A person who first entered a job under an employment contract or entered into a GPC agreement, for which, in accordance with the legislation of the Russian Federation, insurance premiums are accrued, receives an insurance certificate of compulsory pension insurance containing the insurance number of an individual personal account through the insured, unless otherwise provided by federal law dated 01.04.1996 N 27-FZ.

In case of loss of SNILS, the insured person is obliged, within a month from the date of loss, to apply to the insured with an application for its restoration. The insured must submit this application to the appropriate body of the Pension Fund of the Russian Federation along with a document confirming the insurance number of the individual personal account of the insured person.

The Pension Fund of the Russian Federation, upon the application of the insured person about the loss of SNILS, within a month from the date of application, on the basis of an individual personal account opened for him, issues to him a duplicate of the specified insurance certificate through the insured or personally. The Fund may require from the insured person additional information confirming his identity and the information contained in his individual personal account (Article 7 of the Federal Law of 01.04.1996 N 27-FZ).

A monthly personalized report in the SZV-M form appeared on the list of mandatory reports for Russian employers last year. And although the FIU has clarified the procedure for filling out this form many times, businesses still have many questions. One of them - is it necessary to submit zero reporting? - we will consider in this article.

Form of a personalized report to the FIU

Initially, the resolution of the Board of the Pension Fund dated February 1, 2016 No. 83p did not provide for the submission of SZV-M without a list of employees. In accordance with paragraph 2.2 of Art. 11 of the Federal Law of 01.04.96 No. 27-FZ “On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance”, it must be submitted by all legal entities with employees, regardless of the fact of wages in a particular month. The report should include:

• persons with whom employment contracts have been concluded and are valid at the end of the reporting period;
• persons with whom civil law contracts have been concluded and are valid at the end of the reporting period;
• the head of the organization, even if he is the sole founder.

It is noteworthy that officials do not require information on the wages of employees and insurance premiums accrued on them to be indicated in the document. They just want to have the personal data of the employees of every Russian organization. Thus, it is mandatory to enter the following data into the reporting form:

1. Last name, first name, patronymic of each insured person.
2. Data on SNILS of all employees.
3. TIN information.

At the same time, the indication of SNILS is mandatory, but the employer must indicate the TIN only if the employee has provided him with such data.

Looking ahead, it must be said that it is better not to indicate any TIN at all than to indicate it with an error. If no punishment is provided for the absence of a number, then for each incorrect one - a fine of 500 rubles.

Sample completed SZV-M report

When to file SZV-M

All employers using hired labor, without exception, must submit this form. It is necessary to include in the report all insured persons, who, according to the law, are all citizens in whose favor the organization made payments: both full-time employees and persons working under civil law contracts. It is important to remember that the departure of an employee on vacation or the absence of accruals in his favor in the reporting period does not relieve the employer from the obligation to include his data in the reporting. Thus, the Pension Fund should be informed about those persons who are on long leave without pay, as well as female employees who take care of a child up to the age of three.

Even persons employed on the last day of the reporting month should be included in the report. Such a procedure for filling out reports was provided for by officials and brought to all interested parties in their resolution. In accordance with it, information on absolutely all citizens who worked in the organization in the reporting month should be included in the SZV-M form.

Example: In the organization "VESNA" 3 people worked for hire, as well as the general director, who was the only founder and with whom an employment contract was not concluded. At the end of September, one of the employees quit, and on October 31, another person was hired to take his place. Thus, in the report for October, the data of the hired employee should be included, and the dismissed employee in September does not need to be included.

A logical question arises: in what cases is SZV-M zero obtained, is it necessary to pass a zero SZV-M?

Zero report SZV-M in the absence of full-time employees

The question logically arises: who rents SZV-M 2020 if there are no employees. Until recently, it was assumed that the law does not provide for the delivery of a zero SZV-M. After all, any legal entity must necessarily have at least one employee, even if it does not conduct any activity. In most cases, this single employee is the head of the organization. But the main problem lies in the fact that in some cases the head of a legal entity is its sole founder. Who, in accordance with the norms of the Labor Code, cannot conclude an employment contract with himself. Therefore, in such a situation, the question arises: is it necessary to pass SZV-M 2020 if there are no employees, only the founder is considered as such. It seems that there are no employees in the organization, but you still need to enter data in the report. That was the position of the FIU.

However, later the Pension Fund changed its attitude to such situations and published a special zero SZV-M form, which can be downloaded on the Fund's official website in a special section. The zero form differs from the usual form by the absence of columns in which information about the insured persons with whom the organization had any legal relationship in the reporting month should be entered.

When asked whether it is necessary to submit a zero SZV-M, experienced accountants will answer that you still should not submit an empty zero reporting form. It is much safer to enter information about the very sole founder-manager into the form. After all, as mentioned above, there are penalties for incorrect information in the report. And if the inspector considers the zero form of SZV-M a mistake, he will have to prove his case in court. By indicating the full name and SNILS of the founder, the organization insures itself against such troubles. Since the explanations of the FIU, even in the form of an official letter, are not always accepted by the courts as evidence.

Filling out the SZV-M form in the absence of a salary

The official position of the PFR, as well as the norms of Federal Law No. 27-FZ of April 1, 1996, state that if the organization’s full-time employees did not receive wages in the reporting month, they still need to be included in the report in the SVZ-M form. Therefore, if an organization has not paid a penny for a month, but has valid employment contracts, the SZV-M report will not be zero.

Example: Employees of VESNA LLC did not receive wages in October, because they were on leave without pay, due to the seasonality of the organization's work. However, information about all employees with whom labor contracts were concluded was entered into the reporting form for October.

Zero form SZV-M for an individual entrepreneur

But is it necessary to hand over the SEV-M 2020 IP if there are no employees? As you know, individual entrepreneurs can also act as employers if they employ other citizens for hire. In this case, they are required to submit a report on a general basis. No special conditions are provided by law for them.

It is logical to assume that individual entrepreneurs must pass zero SZV-M if there are no employees, and contributions to the Pension Fund are paid in a fixed amount “for themselves”. But this assumption is erroneous: if an individual entrepreneur does not have employees, he should not submit a zero report to the Pension Fund at all.

Sample filling of the zero form SZV-M

Fill in the SZV-M declaration online

You can fill out SZV-M on the PFR website online or on other online services of accounting software developers - My Business, Kontur, Sky and others. Some sites allow you to do this freely, but usually the services require a small fee (up to 1000 rubles).

Is it mandatory to include a founding director in the “zero” SZV-M report if he does not receive any payments from his company? First, in the letter of the PFR dated 05/06/2016 No. 08-22 / 6356, it was reported what was needed. Even if the director did not conclude an employment contract with his organization.

But now the situation has changed dramatically. The Ministry of Labor and the Pension Fund issued letters stating that SZV-M for a founding director who does not receive a salary and has not concluded an employment contract does not need to be handed over at all. How to proceed now? What explanations should be followed? Let's figure it out.

Change of positions

New clarification of the Ministry of Labor

However, in the letter of the Ministry of Labor dated 07.07.2016 No. 21-3 / 10 / V-4587, signed by the Secretary of State - Deputy Minister A.N. Pudov, contains a completely different conclusion. In particular, officials agree that there are cases when CEOs work without concluding labor contracts and do not receive any payments from organizations:

But officials also add that insurers are obliged to SZV-M exclusively in relation to insured persons working in an organization under an employment or civil law contract. And this also applies to the directors who are the sole founders.


Thus, it turns out that if the general director, the sole founder, is not connected with the organization by an employment contract and does not receive any payments from the company, then SZV-M can not be handed over to him at all? And there is no need to submit a “zero” SZV-M report and include only one director in it? Yes, this is the conclusion that follows from the commented letter.

At the same time, there is a reservation that if an employment contract is nevertheless concluded with the director, then the manager must be included in the SZV-M report every month. Even if the director does not receive any payments under this agreement.

New clarification of the FIU

Having learned about the position of the Ministry of Labor, the PFR almost immediately changed its opinion, indicated.

Now, in the new letter of the Pension Fund of the Russian Federation of July 13, 2016 No. LCH-08-26 / 9856, it is said that for the only founder - the head of the organization, if an employment or civil law contract has not been concluded with such a founder, it is not necessary to hand over SZV-M. That is, the fund recognized that only those persons with whom an employment or civil law contract has been concluded are required to be included in the SZV-M:

What is the position of the FIU to believe now? In our opinion, insurers can now safely be guided by the letter of the Pension Fund of the Russian Federation dated July 13, 2016 No. LCH-08-26/9856 and no longer take “nulls” with one director. After all, now the position of the fund is consistent with the explanations of the Ministry of Labor. And only this ministry has the right to issue official clarifications on issues related to insurance premiums (Decree of the Government of the Russian Federation of September 14, 2009 No. 731).

The reaction of the territorial divisions of the PFR

The central office of the PFR sent a Letter dated July 13, 2016 No. LCH-08-26/9856 to all its territorial divisions. That is, funds "in the field" are now obliged to be guided by the new position and no longer have the right to require the submission of "zero" SVZ-M.

The reaction of some territorial bodies of the PFR to this has already followed. So, for example, the PFR Department in the Leninsky district of Yekaterinburg, Sverdlovskaya, on 07/27/2016 sent the following mailing list to policyholders:


On August 3, the PFR branch for St. Petersburg and the Leningrad Region published on its website information that SZV-M does not surrender:

• if the organization does not conduct financial and economic activities, there are no employees with whom labor or civil law contracts continue to operate in the reporting month, for payments on which insurance premiums for compulsory pension insurance are accrued;
• for a sole founder acting as a head in an organization that does not carry out financial and economic activities (unless an employment or civil law contract has been concluded with such a founder).

But how will the rest of the PFR divisions react to the new clarifications? Unfortunately, it is impossible to predict this. It is possible that for some period they will continue to demand the submission of "nulls". But that would be completely illegal.

What if the company is active?

In practice, cases are common when there are no employees in the organization and the founding head did not conclude an employment contract “with himself”. But with the help of this director, the organization exists and, nevertheless, conducts financial and economic activities (in particular, reports are submitted and there are movements in bank accounts). Is it then necessary to file SZV-M against the director?

Please note: on the website of the OPFR for St. Petersburg and the Leningrad Region, it is specified that SZV-M can not be handed over to the director only if financial and economic activities are not being conducted.

But neither the letter from the Ministry of Labor, nor the letter from the Pension Fund of the Russian Federation says anything about the fact that if there are, for example, there are movements in the accounts, then SZV-M must be handed over to the director. Moreover, in these letters it is noted that the object of taxation of insurance premiums arises only if there is a fact of payment of funds in favor of individuals. Here, for example, is an excerpt from a new letter from the FIU.

Hello! In this article we will talk about the zero reporting form in the SZV-M form.

Today you will learn:

1. How does the abbreviation SZV-M stand for and what is its purpose;
2. Who and when should submit this report to the FIU authorities;
3. When and who may need to provide zero.

What is SZV-M

SZV-M - new reporting to the Pension Authority. The regulatory document governing the report is the Resolution of the Pension Fund of the Russian Federation dated February 1, 2016 No.

For the first time the report was submitted for April 2016. The report has the following interpretation - information about the insured persons.

Reporting of this kind was introduced in order to identify the presence of working people of retirement age in the organization.

Looking at the attributes of the report in more detail, we note that there is little information in the report, in comparison with the quarterly reporting of Individual Information (IP) or RSV.

1. The name of the reporting entity. Details are filled in once in the program settings.
2. A list of employees who were employed in the production process for a given month is collected. All employees who have worked at the enterprise for at least one hour and spent on orders are taken into account.
3. A mandatory indicator of the report is filling in the details for each employee, this is an individual tax number () and a certificate of registration with the PFR (SNILS).
4. In addition, in the header of the report, the month for which the report is submitted is filled in, the form of information, that is, the initial, canceling, supplementing data.

The entire list of employees is presented in the form of a table, divided into 4 columns, which indicate: serial number, full name of the employee, TIN and SNILS.

The report is not complicated, but has many nuances.

For your information, from personal experience: “I am an accountant of a budget educational institution. Every month I submit a similar report. Several times I encountered problems, in terms of errors. That is, there are people in the lyceum who are on sick leave for more than a month, respectively, they did not have wages in the reporting month. I kept forgetting to show them in the report. When the moment came for the delivery of IS and RSV, then errors began to appear. The period for which the illness occurred is indicated in the quarterly reporting, but there are no insurance premiums. But in fact the person is listed in the organization. To correct this situation, it was necessary to submit a supplementary SZV-M, and this ultimately resulted in penalties and dissatisfaction on the part of the management.”

Another, not very common incident, September 1. In the IS, the date of dismissal is shown on 09/01/2016.

Within three months from the date of reduction, the employee is paid a severance pay, respectively, the amounts are fixed in the IS. And in the SZV-M report, they should show the employee in the month in which he was fired, that is, only for September. Of course, such discrepancies were taken into account by the FIU specialists, and additional information had to be submitted for the next three months.

Many such situations can arise, since the reporting is new and you will not immediately take into account all the points.

Who rents SZV-M

Who is required to report on this form? Everyone, as well as those who have employees in their staff, submit a monthly report to the FIU.

It should be noted that if the enterprise has a hired force only in the person of the boss working under the contract, then the report is submitted when he has and taxes are paid from it to the Pension Fund.

The SZV-M report will be submitted in case of hiring an employee and concluding a civil law contract with him, that is, for performing a specific type of work and if tax contributions are accrued and paid for the amount specified in the contract.

If the company does not carry out any economic activity, and the head did not conclude an employment contract, then starting from April 2016, a zero SZV-M was submitted. Starting from July 2016, according to the letter of the Pension Fund No. LCH-08-19 / 10581, you can not submit a "null" card.

According to the procedure for reporting to the FIU, prescribed in this letter, a zero report may not be provided by:

1. , in the state of which there is not a single wage worker.
2. Individual entrepreneurs, arbitration managers, lawyers and lawyers who work as a private person and pay contributions to the FIU only for themselves.
3. Employers of foreign citizens, as well as stateless persons working remotely. The obligations of the FIU do not apply to such hired force.
4. For military personnel, employees of the Ministry of Internal Affairs, a zero report is not submitted.

If a working woman is on maternity leave, unpaid leave, then this employee must be included in the list of insured persons.

When and by whom is the report submitted?

Starting from 2016, the report was submitted to the FIU no later than the 11th day of the month following the reporting one. Starting from 2017, these deadlines have been changed and now it is handed over from the 1st to the 15th.

If the submission day falls on a weekend or holiday, then the SZV-M must be submitted on the next day after it.

In what form should the report be submitted within the specified time frame? The form for all organizations is the same, which was developed by the specialists of the FIU. In 2016, a company with a staff of more than 25 people needs to submit a report in electronic form, via the Internet. If less than 25 people, then by hand. In 2017, this procedure was replayed and all legal entities and individual entrepreneurs provide a report via the Internet. Otherwise, a fine is imposed.

As a rule, SZV-M is within the competence of an employee of the personnel department, but another employee, to whom the director will assign duties, can perform this function.

There is a wide range of programs available for convenient completion of the report. They can be downloaded on the official website of the Pension Fund under the link "free programs for employers".

In what cases does zero SZV-M occur and can it be zero

Since the appearance of the monthly report on insured persons, there have been disagreements in the offices of the Pension Fund in various regions. Some believe that, even if, apart from the boss, there are no other hired persons in the company, then a zero report must be submitted in order to record the fact of employment. Others believe that this should not be done.

According to these opinions, SZV-M can be represented by:

1. Zero, no list of insured persons.
2. Only the director of the institution is shown.
3. Not provided, as the employer, working without an employment contract, considered it necessary.

What is the correct situation? Let's try to figure it out. The laws do not establish the concept of a zero report SZV-M. If zero, then there is no data to fill it.

How filling in zero SZV-M will look like

The first part assumes the presence of details about the employer, they are available and filling in a special software product occurs automatically.

Next, comes the second part, which indicates the reporting period. It, as a rule, is formed when choosing from the provided directory in the program. Note that the data must be filled in when generating the report itself.

In the third part, you need to select the type of form. Even if you specify the initial type, then there is no data to fill in the fourth section, that is, a table indicating working individuals. This is due to the fact that the employer has no employees, so there is no one to show.

The program itself assumes that the worker table must be populated. Otherwise, the report will simply not be saved. This means that you need to show at least one employee, and if there are none, then the report should not be generated.

Do I need to pass a zero SZV-M

The filing of zero was supposed to be before July 2016, after, according to the letter of the PFR dated July 13, 2016, the PFR explains that if an agreement has not been concluded with an employee, then it is not necessary to submit SZV-M with zero reporting. In fact, zero reporting on insured persons was cancelled. This must be observed until now.

Only information about the CEO is shown here. Even if he does not receive a salary, and, accordingly, is not a taxpayer, but the contract is concluded with him from above, then SZV-M assumes only the existence of a contractual relationship.

This person must be included in the list indicating the TIN and SNILS. But if the contractual relationship is concluded informally, then it is not necessary to show it in the report.

IP and SZV-M

In the event that an entrepreneur hires employees, fulfills his obligations to pay taxes to the FIU, has contractors with whom he concludes contracts, then he submits reports.

If the entrepreneur carries out his activities independently, then he is not required to report on this form. IP is also not served to them. This category of persons who do not file a null also includes foreigners who carry out their commercial activities in the territory of our country.

Responsibility for late submission of the report

Liability may arise in a number of cases:

1. In case of erroneous data, a cancellation form must be sent.
2. Late submission of the report to the FIU.

In these cases, penalties of 500 rubles for each employee are imposed on the organization.

Of course, for a large organization with more than 100 people, the fine will be very large. Therefore, filling out the reporting should be taken with full responsibility.

A director working in one person under an employment contract should also not forget about the due date for submitting the report and submit data for himself.

From all of the above, we can conclude that there can be no zero reporting if there is no one to file it against. Therefore, it does not need to be submitted. The same applies to sole proprietorship.

And if the general director nevertheless has a contractual relationship with a parent company, then SZV-M is submitted to him in the usual way, in compliance with all the rules for filling out and deadlines.