Reports to the pension fund monthly

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When an enterprise or individual entrepreneur does not operate, zero reports are submitted to the pension fund. This can happen for various reasons:

• the enterprise is registered before the beginning of the reporting period;
• the company has only a director, workers will be hired later;
• during the reporting period, no payments were made either to the bank account or to the cash register;
• The company temporarily suspended its activities, and all employees were put on leave without pay.

Zero reporting to the Pension Fund must be submitted by enterprises and individual entrepreneurs registered as an employer, but which have no employees or have not received payments.

What do you submit if you report zero to the Pension Fund?

First of all, the RSV-1 form is submitted. It is submitted at the end of the reporting and billing period, even if the enterprise or individual entrepreneur has temporarily suspended its activities. This is stated in the letter of the Ministry of Labor of the Russian Federation dated September 29, 2014 under number 17-4/ОOG-817. If no economic activity was carried out and no payments were made to individuals, and therefore no insurance premiums were accrued, a zero calculation of RSV-1 must be submitted to the Pension Fund office at the place of registration. However, from 2020, instead, you need to submit a calculation of insurance premiums to the Federal Tax Service. Therefore, the last report for 2020 on RSV-1 must be submitted in writing by 02/15/17, and electronically by 02/20/2017.

In addition, starting from 2020, enterprises and individual entrepreneurs must submit the SZV-M reporting form.

What other reporting needs to be submitted to the Pension Fund?

If you need to clarify the RSV-1 data for old periods (before 01/01/2017), then the updated calculations must be submitted to the Pension Fund of the Russian Federation - there is no need to submit such clarifications to the tax authorities.

If there are overpaid contributions to OPS and/or VNiM for periods that expired before 01/01/2017, then you can only return this overpayment. So, to return the overpayment, you need to write a corresponding application and submit it to your Pension Fund branch.

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How to fill out RSV-1

The RSV-1 zero calculation is submitted to the Pension Fund in accordance with the established form. It must contain and be filled in:

• title page;
• sections 1 and 2 (subsections 2.1 and 2.5) with dashes in the columns where calculations of the amounts of contributions accrued to extra-budgetary funds were previously entered;
• section 6.8, column 7, which reflects the reasons for submitting zero reports. So, if the code NEOPL was indicated, this means that the employees were on leave without pay.

An explanatory note can be attached to the RSV-1 calculation, in which you need to disclose the situation why zero reporting is submitted.

Submission of reports for calculation of pensions (PFR)

This is a reporting form containing information about covered employees and is submitted monthly. It includes several sections:

The report to the Pension Fund must be submitted by the 15th of each month following the reporting month. If the date falls on a weekend, the deadline for submitting reports will be the next working day after this date. The exact dates for 2020 are shown in the table below.

A report with calculations of insurance premiums is prepared quarterly. Reporting directly concerns pension contributions, but it must be submitted not to the Russian pension fund, but to the tax office. The department has been leading this direction since 2020. The report includes calculations for pension contributions, as well as social and health insurance contributions. Contributions for injuries are not included in this reporting and are submitted as a separate report to the Social Insurance Fund.

Calculations for other insurance premiums are carried out by applying to the taxable base a certain rate corresponding to each type of contribution.

Tax reporting must be submitted within a month after the reporting quarter - before the 30th. The same period is allocated for annual reporting. The annual calculation for the previous reporting year must be submitted by January 30.

SZV-experience

It is worth noting that companies that pay royalties to authors and manage the rights to their works should also include this data in the report.

The reporting includes five sections containing the following information:

We also note that the employer can submit the SZV-experience form before the deadline established by law - in the event that the company is reorganized or liquidated altogether.

Reporting deadlines

As noted above, each report has its own deadlines for submission to the pension fund or tax department. The table shows the deadlines for submitting reports for each form in 2020.

How to submit reports and to which authorities

Fines

Penalties are the same for SZV-M and SZV-stazh reports. There are three reasons to impose a fine:

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The law does not oblige entrepreneurs to open bank accounts for work. But this is necessary if non-cash payments with buyers and customers are to be made. It is more convenient to transfer money to the budget as payment for taxes and contributions through a bank.

Trade acquiring is the acceptance of non-cash payments at retail outlets or enterprises. Bank cards are used for payment using special devices - POS terminals or imprinters that print receipts confirming payment.

What does the Pension Fund do?

The pension fund was not entrusted with collecting money for any of the mandatory payments, but the structure still administers contributions to the insurance pension, which are paid by persons who voluntarily entered into legal relations under compulsory pension insurance, as well as additional payments to the funded pension.

What and when to notify

This reform changed reporting to funds. Now, insurance contributions for pension, health and social insurance must be reported to the tax authorities. And the Social Insurance Fund controls the timeliness of payment and the correctness of calculations of amounts for injuries. Accordingly, reporting to the Pension Fund in 2020 concerns voluntary payments for pension insurance and funded pensions, as well as personalized accounting. Companies must submit some of them monthly, others quarterly. There are also unscheduled reports to the pension fund in 2020, which employers send when specific events occur. But first things first.

If a company pays additional contributions to the funded part of the pension, they are required to report on the transferred amounts in the form DSV-3, approved. Resolution of the Board of the Pension Fund of the Russian Federation dated 06/09/2016 N 482p. It must be submitted by the 20th day of the month following the reporting quarter.

Unscheduled reports

See also: Article 188 Civil Code of the Russian Federation

Entrepreneurial activity obliges entrepreneurs not only to pay taxes, but also to submit reports to the Pension Fund. These requirements apply only to organizations and individual entrepreneurs with employees. There are several reports in total. Some of them are rented monthly, some quarterly, some once a year. Below we will look at which reports to submit, reporting deadlines, penalties and other issues.

What reports must be submitted to calculate pensions (PFR)

The reports submitted to the Pension Fund of the Russian Federation contain information about the employees of the organization or individual entrepreneur, on the basis of which the insurance record is kept, and affects the amount of the employee’s future pension benefit. This data includes the individual taxpayer number, SNILS number and the period of work of the employee in the organization. The deadlines for submitting reports to the Pension Fund differ for each type of report. There are three of them in total: reports SZV-M and SZV-experience, calculation of insurance premiums.

In addition to employees registered under a work book, employers also have obligations to the Pension Fund for other categories of employees. These include:

Below is a more detailed description of each report and reporting form that is available for download.

SZV-M report

Calculation of insurance premiums

This report form contains a title page and three appendix sections. All employers fill out the title page, the first (subsections 1.1 and 1.2) and the third sections. The remaining subsections are filled in by specific categories of employers. For example, the second section is filled out exclusively by the heads of peasant (farm) households.

The report is submitted annually - before March 1 for the previous reporting year. It contains information about the length of service of insured employees who carry out their labor duties in an organization or with an individual entrepreneur on the basis of concluded contracts: labor, civil law, author's order, publishing or licensing agreement giving the right to use works of science, literature and art.

Employers have the right to submit reports in paper and electronic forms. However, there are restrictions on the choice of filing reports for LLCs and individual entrepreneurs whose number of employees is equal to or exceeds 25 people. For such companies, only electronic submission of reports is available.

For such mistakes, the employer is subject to a fine of 500 rubles for each employee.

If calculations for insurance premiums are not submitted on time, the fine will be 5% of the total amount of contributions reflected in the report. In this case, a fine is charged for each (even partial) month of delay. The minimum fine is 1000 rubles, the maximum is 30% of all contributions. In addition, the Federal Tax Service has the right to block a bank account in case of violation.

“Settlement specializes in providing services for businesses, and also issues and maintains electronic signature certificates. Among the company's clients are enterprises of various forms of ownership throughout the country.

Submitting a report using the SZV-M form

A report in form SZV-M, starting from April 2020, must be submitted to the pension fund on a monthly basis by enterprises and individual entrepreneurs with employees who work under an employment or GPC agreement. Reporting must be submitted regardless of whether payroll has been made or not. If an individual entrepreneur works independently, without employees, he does not have to take the SZV-M.

Such a report is submitted to the pension fund by the policyholder, regardless of the conduct of business:

• for employees with whom employment contracts were concluded, even in cases where they were not accrued;
• the head of the enterprise who is the founder, even in cases where neither a civil law nor an employment contract was concluded with him.

The SZV-M report is submitted every month. From 2020, it must be submitted by the 15th of the month following the reporting month. Zero reporting assumes that all indicators that need to be entered are equal to zero. Empty lines are marked with dashes.

Deadlines for submitting reports to the Federal Tax Service

From 01/01/2017, employers submit calculations for insurance premiums at the place of registration with the tax authorities. The deadline for submitting the calculation is one day later than the 30th day of the month following the reporting period, which are 1st quarter, half-year, 9 months, year (clause 7 of Article 431 of the Tax Code of the Russian Federation). In 2020, it will be necessary to submit calculations for insurance premiums (taking into account the rule on postponing reporting dates if the deadline coincides with a weekend or a non-working holiday) within the following deadlines:

• April 30, 2019 (reporting deadline postponed due to weekends) - for the first quarter of 2020;
• July 30, 2020 - for the first half of 2020;
• October 30, 2020 - for 9 months of 2020;
• January 30, 2020 - for 2020.

Filing reports with LLC "Azbuka Ucheta"

Not all enterprises and individual entrepreneurs can cope with submitting zero reports to the pension fund on their own. There are many nuances that only specialists can understand. In such cases, seek the help of professionals - specialists in the field of accounting and tax accounting, ABC of Accounting LLC. Our company’s employees will undertake the preparation and submission of zero reports to the Pension Fund.

As part of this service, specialists from Azbuka Ucheta LLC:

• will prepare the calculation of RSV-1,
• fill out the SZV-M form,
• will submit zero reports within the deadlines established by law.

Price for services

Method of submitting new reports to the Pension Fund from 2020.

Law No. 385-FZ does not provide for any specifics for submitting monthly reports to the Pension Fund. This means that this report must be submitted to the units of the Pension Fund of the Russian Federation according to the general rules for submitting information about insured persons established by Art. 8 of Law No. 27-FZ. They are shown in the diagram (see page).

At the time of preparation of this material, the electronic form of the new monthly report to the Pension Fund and the format for its submission via the Internet had not been approved. Probably, the corresponding departmental order will appear later.

Reporting to the Pension Fund for legal entities and individual entrepreneurs in 2020

Legal entities and individual entrepreneurs submit reports to the Pension Fund. Every year the content of the reports is updated, new forms are added and old ones are abolished. Further in the article we will talk about the reports in force in 2020 to the Pension Fund of Russia, the deadlines for their submission and possible sanctions.

Reporting to the Pension Fund in 2020

There have been no fundamental changes in the list of reports that employers must submit to the Russian Pension Fund in 2020. It still includes two required forms:

To these documents is added the SZV-KORR form, which is filled out if errors are detected in reporting for previous periods, and SZV-ISH - submitted if the employer did not submit personalized reporting for employees before 2020.

In addition, if an employer increases the future pension of employees by transferring additional insurance contributions, he must submit the DSV-3 form to the Pension Fund on a quarterly basis. The report is submitted on the 20th day of the month following the reporting quarter.

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In December last year, the forms listed above were updated. From 2020, reporting is accepted by the Pension Fund of the Russian Federation only using new forms.

Each report to the Pension Fund is prepared in paper or electronic form, which is determined by the number of employees. For staff numbers of 25 or more people, an electronic report format is required.

Legislators did not introduce new reports to the Pension Fund for 2020, but in 2020 they announced a document that will supplement information about the length of service, position and transfers of employees. It is expected that the new form will simplify the transition to electronic work books.

The only innovation for legal entities and individual entrepreneurs is a report with information about employees of pre-retirement age. But the report on pre-retirees is submitted not to the Pension Fund, but to Rostrud.

Personalized reporting

Since 2010, the Pension Fund has kept personalized records of every working citizen of the Russian Federation. Therefore, all employers must keep separate records for each employee and provide two additional types of reports to the Pension Fund of the Russian Federation:

• report on form SZV-6-1 . In this report, information on accrued and made payments to the Pension Fund must be indicated taking into account the employee’s insurance experience. This document must be submitted to the local PFR office no later than the end of February of the year following the reporting year. The inventory ADV-6-3 (replaced the previously adopted ADV-6-1) must be included as an appendix to the report in form SZV-6-1. Both LLCs and individual entrepreneurs must submit this report, regardless of whether they have hired personnel;
• report on form SZV-6-2 . In essence, this is a kind of register that includes all information about contributions ever made to the Pension Fund during the insurance period of each insured employee. It must be submitted by the 1st day of the second month following the reporting month. Inventory ADV-6-2 should be attached to this report (replaced the previously adopted ADV-11). The Pension Fund of Russia requires this reporting only from legal entities.