Szv m if the employee is on vacation. Should I inform the FIU about parental leave for a child under three years of age? Procedure for filling out the SZV-M report

From April 1, 2016, policyholders are required to submit a new form for their employees - SZV-M. The form was approved by the Resolution of the Board of the PF RF dated 01.02.2016 No. 83p. The report has only four small sections and at first glance seems very simple to complete. This is probably why the Pension Fund did not approve any instructions for filling out the form. Meanwhile, accountants are already having questions. In this article, we will give answers to some of them.

Do I need to submit the SZV-M form for workers who are on unpaid leave?

As indicated in section 4 of this form, the employer should reflect information about the insured persons with whom labor or civil contracts were concluded, continue to operate or terminated in the reporting period. The list of permissible services (works) performed under civil contracts is also indicated at the beginning of the fourth section.

Thus, in the SZV-M form, there is no exception for workers on leave without pay. This means that you need to report on employees who took leave without pay.

Should organizations represent SZV-M if there are no employees on the staff?

According to the position of the Pension Fund of Russia, set out in a letter dated July 27, 2016 N LCh-08-19 / 10581, organizations that do not have insured persons working under an employment or civil law contract, on whose remuneration insurance premiums are charged, do not submit reports in the form SZV-M.

How to fill out a form for a dismissed employee?

If employees were dismissed in the first quarter of 2016, is it necessary to reflect data on them in the SZV-M form?

The form is submitted for reporting periods. The reporting period means the month for which the SZV-M form is submitted (paragraph 13 of article 1 of Law No. 27-FZ of 01.04.1996). If an employee quit in the period from January to March, it is not necessary to indicate information on him in this report. This is explained by the fact that the first reporting period under the new form is April. If the employee is dismissed in April, then the data on him must be reflected in SZV-M for April.

Do I need to reflect maternity girls in SZV-M?

If a woman is on maternity leave or parental leave, she is still on the staff of the organization. She retains her workplace and continues to operate an employment contract (Art., Labor Code of the Russian Federation).

Accordingly, the data on the employees who were granted these holidays must also be reflected in the SZV-M form.

How to display information about an individual entrepreneur?

An individual entrepreneur may have employees, the data on which he must reflect in the SZV-M form. The entrepreneur himself pays fixed contributions to the FIU, while he is not an employee. The individual entrepreneur does not work under an employment contract, therefore, information about yourself in section 4 does not need to be reflected.

Thus, SZV-M does not rent an individual entrepreneur without hired workers.

How do I correct the data?

If the employer mistakenly does not reflect the data on some employees, it will be necessary to draw up an additional report on the SZV-M form.

To do this, in section 3, you need to indicate the type of form "additional", that is, supplementary. No need to duplicate valid data. The supplementary report should include only information on “forgotten” employees.

Service expert Normative

The main purpose of the introduction of the reporting form SZV-M (Resolution of the PFR Board dated 01.02.2016 No. 83p) is to provide information about insured persons to the Pension Fund. This was done mainly to implement the anti-crisis measures of the Government of the Russian Federation related to the abolition of the indexing of insurance pensions, in terms of control of payments to working pensioners under labor contracts and agreements of a civil nature. Information from the SZV-M form makes it possible to timely track information about the insured workers. Employed maternity workers, who continue to be in labor relations with the employer during the reporting period, are also related to this.

Whether to include maternity women in SZV-M

When sending information to the FIU, most employers ask themselves whether it is necessary to indicate certain data in the report in the absence of payments to employees, in particular, whether it is necessary to include maternity officers in SZV-M. To answer this question, you must refer to clause 4 of the Resolution of the PFR Board of February 1, 2016 No. 83p. It clearly explains whether to include this category of workers in the report. In accordance with the instructions, it is necessary to submit information about all insured persons who are in labor relations with the employer during the reporting period, including under civil law contracts, and labor contracts that have been terminated. Therefore, the answer to the question posed as to whether it is necessary to include maternity women in SZV-M does not require special thought and is unequivocally positive. Need to.

But there are also exceptions. For example, if in the reporting period foreign citizens temporarily staying in the territory of Russia, who are highly qualified specialists, worked at the enterprise. And besides, if these employees are maternity girls. In SZV-M, data on such employees is not entered, because they do not apply to insured persons (Article 7 of Federal Law No. 167-FZ of 15.12.2001).

In addition, if the maiden is an individual entrepreneur and has entered into an agreement with an enterprise or organization for the supply of goods or the provision of services, then information about such contractors is not included in the reporting on the SZV-M form, because in accordance with Article 5 of the Federal Law of July 24, 2009 No. 212-FZ with off-budget funds of individual entrepreneurs interact independently.

An employee of the organization is on parental leave for a child up to three years old (she is a grandmother). The said employee is also an old-age pensioner. Is the organization obliged to indicate information in the SZV-M form about such an employee if she does not receive any payments other than a monthly compensation of 50 rubles from the organization?

Answer: The organization is obliged to indicate information about an employee who is a retired person who is on parental leave for a child under three years of age (grandson) in the form of SZV-M, even if she does not receive any payments other than a monthly compensation of 50 rubles from the organization.

Rationale: In accordance with clause 2.2 of Art. 11 of the Federal Law of 01.04.1996 N 27-FZ "On individual (personified) accounting in the compulsory pension insurance system", the insured monthly no later than the 10th day of the month following the reporting period - a month, presents about each insured person working for him ( including persons who have entered into contracts of a civil nature, on remuneration for which, in accordance with the legislation of the Russian Federation on insurance premiums, insurance premiums are charged) the following information:
1) insurance number of an individual personal account;
2) surname, name and patronymic;
3) taxpayer identification number (if the policyholder has data on the taxpayer identification number of the insured person).
Reporting is submitted in the SZV-M form, approved by the Resolution of the PFR Board dated 01.02.2016 N 83p.
Working citizens are understood as the persons specified in Art. 7 of the Federal Law of December 15, 2001 N 167-FZ "On compulsory pension insurance in the Russian Federation", which include those working under an employment contract, including those on leave to care for a child under three years old.
In addition, in clause 4 of the SZV-M form itself, it is said that data on the insured persons should be indicated - employees with whom in the reporting period were concluded, continue to operate or terminated labor contracts, civil contracts, the subject of which is the performance of work, the provision of services, author's order agreements, agreements on the alienation of the exclusive right to works of science, literature, art, publishing licensing agreements, licensing agreements on granting the right to use a work of science, literature, art.
Thus, the presence or absence of contributory payments made to such an employee is irrelevant. In this case, the main thing is that the employment contract has been concluded and continues to operate.
In the Letter of the Pension Fund of Russia dated 06.05.2016 N 08-22 / 6356, it was concluded that the absence of the fact of accrual of payments and other remuneration for the reporting period is not a reason for not submitting reports in the SZV-M form.
In the situation under consideration, an employee who is on parental leave for up to three years of age continues to remain an insured person. And, despite the fact that she receives only a monthly compensation in the amount of 50 rubles, the employer is obliged to indicate information about her in the SZV-M form.
As a reminder, the fine for failure to submit the SZV-M report within the prescribed period is 500 rubles. for each insured person, information about which should have been reflected in this report (Article 17 of Federal Law N 27-FZ).

E.V. Dmitrienko
LLC "COMPUTER ENGINEERING"
Regional Information Center

Serves for more effective control over the use of pension funds. It is submitted to the Pension Fund and helps him to keep track of the existing facts of insurance of working pensioners. Therefore, the question may arise about the inclusion in this reporting of certain categories of citizens, for example, maternity girls.

Do I need to include maternity women in SVZ-M

This form was developed by the PF, and is intended to be filled out by employers who have employees or employees performing their duties under contracts. But no additional clarifications were received from the Pension Fund regarding the procedure for including maternity women in reporting documents according to information about. Therefore, in this case, the general requirements for the preparation of these documents should be applied to all employees, regardless of whether they are at the workplace or temporarily absent.

When generating reports, organizations must enter in SZV-M all their employees who have various forms of contractual labor relations with them. Therefore, in this form, the company enters all insured persons who have the following obligations to it:

Valid employment contracts.
Employment contracts that ended in the reporting period.
to provide services or perform work.
Copyright orders.
Agreements with the alienation of the exclusive right to scientific works and works of art.
Licensing agreements (publishing, scientific, for works of art).

And since, according to labor law, with employees on maternity leave, the employer cannot sever labor relations on his own initiative, this category of citizens are still active employees. Therefore, information about maternity girls should be included in SZV-M when drawing up a report.

Employees who remain on postnatal leave.
Employees taking parental leave.

The maternity allowance in "1C: ZUP 8" is discussed in this video:

How to report

There are several items on the SZV-M map. Therefore, in order to display maternity girls in it, it is necessary to enter data in all items of this form. They include:

In the upper section, data is recorded - the registration number in the FIU, it, TIN.
This is followed by an indication of the reporting period (month) and the year of filing the document.
The third section contains information indicating the type of this form. This could be:
- initial (i.e. primary),
- (if the previously submitted data is incorrect).
And the final section contains individual information about the maternity. It contains: full initials, employee's individual insurance account number, TIN.

And at the end of the document, information about the person responsible for filing SZV-M in the PF, which should include: