What you need to take to the pfr. Submission of a report to the Pension Fund (PFR). What is the time frame for submitting reports to the FIU

For more than 5 years there has been an opportunity through the electronic reporting service. This allows you to form a document and send it at a convenient time, without going to the Pension Fund and huge queues there. Of course, no one is going to completely abolish paper formats of documents. Nevertheless, in 2019, several requirements for mandatory submission in electronic form appeared for reporting to federal control bodies. In particular, for organizations with more than 25 employees, the transition to online reporting is already mandatory.

Also, electronic document management has some additional useful functions:

• it is possible to pre-check the summary with a special program, which is provided free of charge by the branch of the Pension Fund itself;
• the time of dispatch is recorded, which helps to avoid fines;
• it is not necessary to print documents, they are all saved in the program.

New electronic report to the FIU

Quarterly reports on insurance premiums must be submitted according to a unified new form of calculation, replacing the previous calculations of 4-FSS and RSV-1, and approved by Order No. ММВ-7-11 / dated 10.10.16. It must be applied starting from the 1st quarter of 2017 ... Deadline - until the 30th day of the month following the reporting period.

Forms for submitting reports to the FIU

monthly accounting form - SZV-M (approved by Resolution No. 83p dated 01.02.16).

The fine for late submission of the form or incorrect filling out is 500 rubles for each employee. And if you submit a paper document instead of a mandatory electronic document, the fine will be 1,000 rubles.

new reporting - a summary form according to the data on the length of service of the organization's employees.

The procedure for submitting reports to the Pension Fund has changed. Most of the old forms have been simplified, and now only two reports should be submitted: SZV-M (monthly) and personalized (for a year).

Insured person information form (SZV-M)

Form of information on the insured transferred to the Pension Fund of the Russian Federation for maintaining individual (personified) accounting (EFA-1)

Electronic submission of reports to the FIU - in what time frame?

It is necessary to report on insurance premiums in 2019 both with the Federal Tax Service Inspectorate and with the Pension Fund of the Russian Federation. Mandatory deadlines:

• for the SZV-M report - by the 15th day of each month;
• for the report on seniority (personalized information) for 2017 - until March 1, 2019 (Law No. 27-FZ stat. 11 p. 2)

The period from which the new rules came into effect is Q1 2017.

Electronic reporting to the FIU - how to do it?

An organization can use the service in the following ways:

• download free programs of the Pension Fund;
• fill out the form online directly on the foundation's website;
• request promotional access to online services;
• use professional accounting software;
• apply online services on an ongoing basis

Let's analyze the most popular methods:

• You can send a report to the FIU via the Internet for free by downloading the program on the fund's website. A number of programs are suitable for generating the SZV-M report (their list is given in the section of free programs). To create a personal account, you must register with an EDS or apply personally to the Pension Fund.

You can also fill out the report online through various online services with promotional access. Often, access is given for three months, or a small fee of up to 1,000 rubles is required. Let's give as an example some of them: Contour; Sky; Buchsoft Online; My business.

The most famous professional accounting software is 1C-Accounting. It allows you to both keep records and send reports to the FIU via the Internet.

For compulsory pension insurance. Employers are obliged to submit to the territorial division of the Pension Fund reports on insurance premiums for OPS and personalized accounting information for each of their employees.

Over the past few years, the procedure for submitting reports to the FIU has undergone some changes. This is also due to changes in the pension system: recently, there are two types of independent pensions- and, which were previously parts of the labor force.

In 2016, a new reporting form was introduced, which can be submitted both in paper and in.

How to report to the FIU for employees?

Everyone who pays wages or other types of remuneration for the work done is accountable for their employees. This also applies to individual entrepreneurs who have at least one employee. For reporting to the Pension Fund of the Russian Federation, employers must be registered in the FSA system.

Citizens registered as individual entrepreneurs who work "for themselves" and do not provide this information.

There are several types of specially developed forms of documents, according to which employers transfer to the Pension Fund of Russia. It is also necessary to do this within a certain time frame.

In what form should the reports be submitted?

Since 2014, the employer must submit reports for each of its employees on uniform reporting form... Compared to the provision of reports to the FIU before 2014, a single form has its advantages:

• the amount of reporting information is reduced;
• inconsistencies between the data on insurance premiums provided by the policyholder and data on.

A single reporting form contains all information on the payment of insurance premiums since 2014, while the insurance and funded parts of pensions do not stand out... The payment and arrears of contributions for the period 2010-2013 are also on this form.

Section two has a new form sub-section number four. It contains data on the payment of insurance premiums at additional rates, which depend on the results of the conduct.

This assessment has been carried out since 2014 once every five years... Until this period, the results of certification of workplaces are taken into account.

Also, in a unified form, the amount of paid contributions is not indicated in individual information.

New monthly reporting form from 2019

Last year, the State Duma of the Russian Federation adopted Federal Law No. 385 of December 29, 2015, which came into force on January 1, 2016. In accordance with it, certain provisions of legislative acts are suspended and certain changes are introduced.

On April 1, 2016, Article 2 of Law No. 385-FZ entered into force, which amended Federal Law No. 27 dated April 1, 1996. According to this article, the reporting periods for which payers must submit reports to the FIU are the month, first quarter, half year, nine months and a calendar year.

Thus, from 01.04.2016, the policyholder is subject to new monthly reporting form to the Pension Fund. In accordance with it, all employers for each month are required to submit reports on each of their employees, including on persons with whom a civil law contract has been concluded. That is, in addition to officially employed working citizens, the list should include workers undergoing a probationary period, being on maternity leave, working part-time, and so on. It is also necessary to mark those citizens who quit or were dismissed, but worked for some time during the reporting month.

This new reporting should contain the following information about the insured person:

• (insurance number of an individual insurance account);
• Full name (in full);
• TIN (if any).

Reporting procedure

All employers, namely organizations and individual entrepreneurs who have at least one employee working under a labor or civil law contract, must submit to the Pension Fund of the Russian Federation in due time insurance premium reports that employers pay for their employees. For this, special forms have been developed.

• Quarterly reports on insurance premiums to the Pension Fund of the Russian Federation and to the FFOMS are submitted in the RSV-1 form.
• (lawyers, notaries, individual entrepreneurs who do not have employees, and others) are exempted from submitting reports. But the heads of peasant and farm enterprises are an exception, they are required to report to the FIU in the RSV-2 form.
• Monthly reporting is drawn up for each employee in the SZV-M form.

All reporting forms are publicly available on the official website of the Pension Fund and are free.

The data should be transferred before the deadlines established by law, otherwise the policyholders are subject to penalties.

Terms of reporting to the FIU

Everyone who has jobs is obliged to submit unified reports to the territorial bodies of the Pension Fund of Russia on a quarterly basis during the year. It is necessary to do this no later than the 15th the second calendar month following the reporting period, if the reporting is submitted in paper form.

If the reporting takes place in the form, then this must be done no later than the 20th the second calendar month following the reporting period. Moreover, if the number of employees is more than 25 people, then the electronic document must be certified with an electronic digital signature.

Since in our country there are weekends and non-working holidays stipulated by the legislation of the Russian Federation, the last day of the term may fall exactly on this date. In this case, the last day of the term is considered next working day that follows a weekend or public holiday.

So in 2018 the latest reporting dates in paper form are:

• February, 15;
• May 15;
• August 15;
• 15th of November.

Submit reports in electronic form in 2018 it follows no later than:

• February 20th;
• May 20;
• August 22;
• November 21.

Information on the new form, which has been in effect since April 2016, must be submitted monthly, no later than the 10th day of the next month.

The hairdresser Zinovieva Elizaveta Konstantinovna has recently become an individual entrepreneur. In a shopping and entertainment center, she rents a small area, where she has the special equipment necessary for the provision of hairdressing services. Due to the large number of clients, IP Zinoviev at the end of March hired five people for the position of hairdressers. But at the end of April, for personal reasons, one employee resigned of his own free will without working off.

Since Elizaveta Konstantinovna has a labor or civil law contract with all her employees, she is obliged to report to the Pension Fund of the Russian Federation:

• on a quarterly basis according to the RSV-1 form;
• monthly according to the SZV-M form.

In the report, she must indicate the personal data of all employees, including those who work part-time, that is, four people. But since one employee worked for a month and quit at the end of April, he should also be indicated in the list of the SZV-M form for April. In other words, in the monthly reports that the individual entrepreneur Zinoviev will provide to the FIU for April, 5 people should be designated.

Penalty for late submission of data

Article and Federal Law No. 212 of July 24, 2009 provides collection of funds from the payer's accounts in banks in case of non-payment or incomplete payment in due time. In this case, funds are withdrawn from the accounts of the insured in Russian rubles. But if there are not enough funds in ruble accounts, then they withdraw monetary units from the payer's foreign currency accounts. In this case, the collection is made in an amount equivalent to the amount of payment in Russian rubles, at the rate of the Central Bank Russian Federation.

If the employer transfers information about the employee later than the 10th day, or the information about the insured person is incomplete or inaccurate, then financial sanctions will be applied to the policyholder in the amount of 500 rubles for each employee.

Thus, the payer can be fined for:

• failure to provide data on employees;
• untimely submission of reports to the FIU;
• information containing an error (typo);
• providing incomplete data on employees;
• inaccurate information.

The decision on collection is transmitted to the payer within six days after the day it was issued.

Conclusion

All organizations, without exception, and individual entrepreneurs, who have both a staff of employees and one employee, are obliged to pay monthly for them at certain rates. In support of this, policyholders report to the Russian Pension Fund by submitting reports. It is imperative to submit to the FIU reporting on the RSV-1 forms, which must be submitted once a quarter, and SZV-M, which must be sent to the FIU from April 2016 every month... In some cases, other forms may be required.

You can do it in paper or electronic form, but always before the deadline. If the data is transferred later, or it contains an error, then employers will be fined.

Entrepreneurs and firms that hire specialists to perform work are obliged to submit to the controlling authorities information about the insurance premiums paid for employees. Since 2017, monthly reporting to the FIU has been submitted without fail, otherwise the fiscal authorities have the right to impose serious monetary fines on the company and not count the length of service for the specialists.

What information does SZV-M contain and why does the Foundation need it?

Form "SZV-M" (official name - "Information about the insured persons") has been in effect since April 1, 2016. Its meaning and purpose is to convey to the controlling structures information about hired specialists, for whom the employer transfers insurance premiums to extra-budgetary funds.

State officials need reporting to the FIU in order to track people who have reached retirement age, but continue to work. According to the current legislation, annual indexation does not apply to their pensions.

SZV-M includes data on insured persons. The legislation includes in this category all citizens for whom pension contributions are transferred. It doesn't matter how they are hired: according to the Labor Code of the Russian Federation or according to the Civil Code of the Russian Federation. It doesn't matter if they are of working age or old age.

Who needs to prepare SZV-M for the fiscal authorities?

A report to the Pension Fund in 2017 should be submitted monthly to all organizations and individual entrepreneurs using the labor of hired specialists. It doesn't matter how the relationship is formalized: under an employment contract or within the framework of the Civil Code.

If the company does not have a single employee other than the founder (the so-called "zero"), it has the right not to prepare SZV-M. This is possible if three conditions are met simultaneously:

• the organization does not conduct real financial and economic activities;
• the founder of the company is not assigned a salary, and his work is not paid;
• no contract has been concluded between the founder and the company (neither labor, nor according to the Civil Code of the Russian Federation).

Cooperatives and partnerships are exempted from the obligation to submit reports to the FIU in 2017 if they do not use hired labor, and the chairman of the structure, elected by the general meeting, has not signed a contract with it and does not receive a salary for the work done.

The obligation to prepare monthly SZV-M is not lost for a company that has employees on staff, but did not pay them wages in the reporting period. The report should be prepared by those structures, the founder of which is formalized and receives a salary.

Despite the fact that in the coming year, control and receipt of insurance premiums will become the responsibility of the Federal Tax Service, monthly reporting to the PFR should be submitted to the off-budget Fund located at the place of the legal address of the insured organization.

For structures with separate subdivisions (branches), the place of filing reports depends on the availability of their own balances, personal accounts and payroll.

If all this is available, the "detachments" should report to the territorial office of the Fund at the place of their location. If not, the information is submitted by the head division of the structure, where the data on the branches is accumulated. It applies to "its" branch of the FIU.

Method and deadlines for submitting the reporting form

The procedure for submitting reports to the FIU for 2017 depends on the size of the company's staff. If a commercial structure employs no more than 24 people, the regulatory authorities give it the right to choose one of two ways of providing SZV-M: on paper (signed by authorized persons) or electronically, through the TCS.

If the staff of the company is 25 people or more, it is obliged to submit SZV-M via the Internet. Paper documents will not be accepted.

The current deadline for submitting the finished document to the Fund is the 15th day of the month following the reporting one. If this date is a "red" day of the calendar, the date is shifted to the first working day.

The deadlines for submitting a report to the FIU in the coming year are systematized in the table:

Who should be included in SZV-M?

The structure of the report should contain data on all specialists with whom the organization:

• entered into labor contracts;
• executed agreements on the Civil Code of the Russian Federation;
• continues to work on previously concluded agreements (regardless of their type);
• terminated contracts in the last month (i.e. during the reporting period).

Important: SZV-M must contain information about employees on maternity leave or childcare leave up to 1.5 years old. The document includes data on specialists who went on regular paid vacations or took time off at their own expense.

It is important to take into account that there were minor changes in the reporting in the FIU in 2017. Now the accountant must disclose in the document data on citizens with whom the company has entered into an author's order or publishing agreement, a license agreement for the use of works of science or art.

It is important not to miss a single employee for whom the contributions are being transferred, otherwise the document will be considered as drawn up incorrectly.

The document has a regulated structure, spelled out in the Resolution of the Pension Fund of the Russian Federation No. 83p of 2016. According to the provisions of this regulatory legal act, the report includes 4 mandatory sections. Let's consider their content in more detail.

• Section # 1

Information about the employing company. This part of the document states:

• abbreviated name of the organization (IP);
• registration number in the FIU;
• TIN and KPP (the last requisite is prescribed only by the company, the individual entrepreneur does not have it).

The information from the section provides the necessary information about the insured, allowing him to be identified.

• Section # 2

Designation of the period according to which SZV-M is filled in. The accountant should write down the month number (in numbers) and indicate the year.

• Section # 3

Designation of the type of the prepared report. There are three possible options:

• initial - initial data submitted to the Fund;
• supplementary - a form that makes amendments and adjustments to the information provided earlier;
• canceling - a report with the purpose of canceling incorrect information entered in the previous version of the document.

The accountant needs to choose one option and write its code in a special field: "out", "additional" or "off".

• Section # 4

Includes information about the insured persons working in the organization under contracts of various types. The report to the Pension Fund in 2017 contains the following information:

• Full name of the citizen (without abbreviations);
• SNILS number;

The largest number of questions is raised by the TIN. Today, this requisite is not recognized as mandatory, so the Fund must accept SZV-M without specifying it. However, according to experts, in the near future it will acquire the status of a necessary one, so now it is necessary to initiate its receipt by the employees of the organization.

Data on employees in the report to the FIU for 2017 is drawn up in the form of a table, where each specialist is assigned a separate line.

At the bottom of the report, under the four filled-in sections, the signature of the head of the organization (or other authorized person) with the decoding and full name of the position, date and seal of the company is put.

Issuance of SZV-M to employed specialists

Current legislation (Art. 11 27-FZ) obliges the employing company to provide employees with copies of monthly statements on the SZV-M form.

If an employee ends the relationship with the company, she is obliged to provide him with a document in his hands:

• upon retirement - no later than 10 calendar days from the date of receipt of the application from the employee;
• Upon dismissal - on the last working day in the company or on the date when obligations under a work contract or other type of agreement end.

To avoid problems with regulatory authorities, the company should take care of preserving evidence of SZV-M receipt by a specialist. For this, the form is usually prepared in duplicate. One is transferred to the citizen, the second remains in the accounting department (personnel department) with his receipt "Received such and such a date."

Responsibility for failure to submit SZV-M

Late submission of reports to the FIU or its lack of preparation is punishable by fines. In 2017, the fine is 500 rubles per employee. This is a small blow to the budget of the company, if it employs 1-2 specialists. However, for an organization with a staff of 50-100 people, the amount becomes tangible: 500 * 100 = 50 thousand rubles.

Similar sanctions can be imposed on a company or individual entrepreneur in case of providing false, deliberately false information about registered employees.

Submission of reports to the FIU in 2017 is not limited to one form. For employees finishing their work, SPV-2 is submitted. On its basis, the controlling structures determine the amount of the specialist's pension. The purpose of the form is to reflect information about the length of service, the availability of additional benefits.

The report is filled in according to a unified form approved by the FIU in 2014 (Resolution No. 237p). It must be accompanied by an inventory filled in the format ADV-6-1. The finished set of documents is sent to the Fund on paper or via the Internet.

The basis for the preparation of SPV-2 is a statement of an employee who has decided to retire. The data is entered into the document:

• about employees who worked in the organization under an employment contract (fixed-term or indefinite);
• about specialists who were in civil law relations with the company, if insurance premiums were paid for them.

The legislation obliges the accountant to submit the finished report to the Pension Fund of Russia in 2017 within 10 days from the date of receipt of a written application from the employee. The form is endorsed by the director of the company and stamped on it.

The report contains the following information about the insured person:

• Full name, insurance number;
• information on the duration of work for the last 3 months (information on the quarter in which the pension is expected to be assigned is reflected);
• data on the transferred contributions in the interreporting period;
• information on payments at the additional tariff (established by law for persons from Lists 1 and 2 of harmful and hazardous working conditions).

Late submission of reports to the Pension Fund in 2017, filled out in the SPV-2 form, does not entail the application of penalties against the organization. However, failure to submit a document or mistakes made in it will become a serious problem for a retiring specialist. The fund may not count the last years of service, which will lead to a reduction in the size of pension payments.

What is reporting to the FIU in 2017 in the SZV-K form?

According to the provisions of the law, SZV-K is a form containing information on the employee's length of service accumulated until 2002. These data are duplicated in other documents submitted to the Pension Fund, despite this, this type of report has not yet been canceled. In 2016, there is not a single normative document approving the procedure and frequency of its preparation. It is believed to be served upon request.

Foma contains the following information about the employee: full name, date of birth, place of registration as of 31.12.2001 and information about his employment as of 01.01.2012:

• place of employment;
• position, profession;
• other periods included in the length of service (for example, parental leave for a child up to one and a half years);
• seniority;
• conditions that give the legislative opportunity to early retire.

To fill out the form, you should use the data from the employee's work book or other documents confirming his work experience (employment contracts, certificates, salary statements, etc.).

The deadline for submitting a report to the Pension Fund is determined by the controlling body itself, which sent a request to the organization. It is usually equal to one calendar month.

The place of presentation of SZV-K is the territorial branch of the PFR in the area of ​​the company's legal address. Information can be submitted on paper (by certifying the organization's seal and signatures of authorized persons) or through electronic document management. When submitting the report in person, it should be printed in two copies. One remains with the Foundation, the other with the organization.

Quarterly reports to the Pension Fund in 2017

From 2017, the receipt and control of insurance premiums will be transferred to the jurisdiction of the Federal Tax Service. This means that firms and entrepreneurs will submit information on them to their "own" branch of the IFTS. To systematize quarterly data, a new format is envisaged - the Unified Calculation of Contributions, which will combine the currently operating 4-FSS, RSV-1, RSV-2 and RV-3.

According to the new form, reports are submitted to the FIU from April 1, 2017, i.e. it reflects data from the first quarter of the coming year. The previous forms are used to reflect information for the IV quarter of 2016. The obligation to prepare the document lies with companies and individual entrepreneurs who transfer insurance premiums for themselves and employees hired under labor and civil law contracts, heads of farms.

The structure of the Unified Settlement includes the following items:

• title page containing information about the company or individual entrepreneur;
• summary information on the organization's insurance obligations;
• calculation of the amounts of contributions for medical, pension and social insurance;
• expenses for payment of certificates of incapacity for work;
• decoding of expenses paid from the federal budget;
• personalized accounting for hired specialists.

The deadline for submitting this reporting form to the Pension Fund of the Russian Federation in 2017 is the 30th day of the month following the worked quarter. If this date turns out to be "red" in the calendar, the deadline goes to the first working day after it. The method of submitting information depends on the number of personnel of the economic entity. If it employs no more than 24 people, you can bring a document to "your" Inspectorate of the Federal Tax Service on paper (certified by the director's signature and stamp). If the staff is more than 25 people, only electronic transmission of information is allowed.

If the accountant, in the course of further work, discovers errors and inaccuracies in the quarterly Unified Calculation, he must submit an updated form to the IFTS. It contains sections that have undergone changes and personalized accounting data.

The new reporting in the PFR since 2017 is discussed in detail in the memo issued by the Federal Tax Service for accountants of companies and the self-employed population. It describes in detail where and what forms should be submitted, for which details different types of insurance premiums should be paid.

Despite the fact that now the tax inspectorate is in charge of administering insurance premiums, insurers will continue to submit some reports to their branch of the Pension Fund of the Russian Federation, and the contributions for 2016 need to be reported not to the Federal Tax Service Inspectorate, but to the funds. Reports can be submitted both on paper and electronically. In what cases it is necessary to submit electronic reporting to the FIU, how to submit pension reports via the Internet - we will consider these and other issues in our article.

When reports to the FIU need to be submitted electronically

In 2017, all policyholders for the last time must report to the Pension Fund on the RSV-1 form for 2016, and will continue to submit information to SZV-M on a monthly basis, and at the end of 2017 they will have to submit an annual report on the employees' insurance experience.

Article 8 of Law No. 27-FZ of 01.04.1996 prescribes submitting each report to the Pension Fund electronically to employers who submit information about 25 or more employees, including employees under GPC contracts, from whose income insurance pension contributions must be paid. If the number of persons about whom the policyholder reports is less, then the reports can be filled out and submitted both electronically and in paper form - at the request of the policyholder himself.

Submission of reports to the FIU via the Internet

The electronic form assumes that the reporting must be signed with a strengthened qualified electronic signature (EDS), which frees the policyholder from submitting a printed paper document. You can get an EDS certificate at any Certification Center accredited by the Ministry of Telecom and Mass Communications of the Russian Federation.

You can fill out an electronic form and check the correctness of its preparation, for example, in your personal account on the PFR website, or download one of the free verification programs there, as well as using other available software. A report is submitted to the FIU in electronic form in one of two ways:

• in the form of a file on a removable magnetic medium (floppy disk, flash drive), but at the same time you will have to pay a visit to the PFR branch, where the fund employees will copy this file to their database;
• transfer the report file via the Internet via special communication channels (TCS), while you do not need to visit the FIU.

To be able to send reports on TCS, you need to connect to the electronic document management system (EDM) in the FIU. It is possible to submit reports in this way to government agencies only through special telecom operators, a list of which can be found on the regional websites of the Pension Fund.

How to connect to the PFR EDM system

The general scheme of connection to the EDM system of the Pension Fund includes the following actions:

• First, you need to write an application to the FIU for the connection of electronic reporting. The application is filled in one copy and submitted to its branch of the Foundation.
• You should also fill out the Agreement with the FIU on the exchange of electronic documents in the EDM system for TCS. It is necessary to prepare two copies, each of which is signed by the person for whom the electronic signature is issued, in the organization this is usually the head. If the agreement is signed by the chief accountant or another employee acting under a power of attorney, then the EDS must be issued to them, and the power of attorney itself is attached to the agreement. Both copies of the agreement for the submission of electronic reporting to the FIU are sent to their office, then one of them, signed by the representative of the Fund, is returned to the policyholder.

The current templates of these documents can be found on the website of your regional branch of the Pension Fund or in the branch itself, and in the same place you can clarify information about the current procedure for drawing up an agreement with the Pension Fund for electronic reporting.

The procedure for transferring reports via the Internet

When all the documents with the Pension Fund of the Russian Federation have been drawn up and an agreement has been concluded with a special operator, the insured will be able to transfer his pension reporting on the TCS. The transfer procedure includes the following steps:

• the reporting form is filled in and the report files are generated according to the established format;
• the correctness of filling out the report is checked using verification programs (free programs can be downloaded from the FIU website);
• if the verification protocol gives errors, they need to be corrected;
• report files are checked by an antivirus and signed by an authorized person's EDS;
• files are sent to the FIU.

In confirmation of the fact of sending, the policyholder receives from the FIU an electronic receipt for the delivery of the report. If the receipt indicates that the report is incorrect, then you need to eliminate the causes of errors and send the report again. If the report is filled out and sent correctly, then a receipt is received stating that the document has been accepted by the Pension Fund.

As you can see, electronic reporting, in comparison with paper document flow, allows not only to save time when submitting reports, but also to promptly correct mistakes made in reporting sent to the FIU.

What reports should be submitted to the FIU in 2017? What are the pension reporting forms and deadlines? The reporting lists are presented below.

Reporting to the FIU has not been canceled

Since 2017, a single calculation of insurance premiums, the form of which was approved by Order of the Federal Tax Service of Russia No. ММВ-7-11 / 551 dated 10.10.2016, must be submitted to the tax inspectorates. It must be submitted for the first time in Q1 2017. However, in 2017, as before, it will be necessary to submit reports to the territorial divisions of the FIU. It was not canceled. However, the composition of pension reports has changed completely.

Monthly reporting of insured persons

In 2017, at the end of each month, it is necessary to submit the SZV-M report form to the PFR authorities. The form of this report was approved by the Resolution of the PFR Board dated 01.02.2016 No. 83p. According to this form, it is necessary to report to the FIU since 2017.

Information on the SZV-M form in 2017 for 25 or more people should be sent to the FIU in electronic form with an enhanced qualified signature. If this rule is not followed, then a fine of 500 rubles may be collected from the organization or individual entrepreneur in relation to each insured individual. A fine from an official can range from 300 to 500 rubles.

When doing this, keep in mind that it is necessary to submit reports on the SZV-M form to the Pension Fund in 2017 at a new date. If earlier this report was submitted no later than the 10th day of the month, then since 2017 the time has increased. At the end of each month, reports must be submitted no later than the 15th day. "".

Annual report to the FIU on seniority

No later than March 1 of the year following the reporting year, the policyholders are obliged to submit to the PFR divisions a report on each insured person working for him (including persons who have entered into civil contracts, on remuneration for which, in accordance with the legislation of the Russian Federation on taxes and fees, insurance contributions). This is a new report, the obligation to submit which has appeared since 2017 (clause 2 of article 11 of the Federal Law of 01.04.1996 No. 27-FZ). This report is referred to as a “seniority report”. However, its form has not yet been approved.
It is worth noting that the information that accountants will need to display in the seniority report is listed in the legislation. The annual report will need to show:

• insurance number of an individual personal account;
• surname, name and patronymic;
• the date of hiring (for the insured person hired by this policyholder during the reporting period) or the date of the conclusion of a civil law contract, on the remuneration for which, in accordance with the legislation of the Russian Federation, insurance premiums are charged;
• the date of dismissal (for the insured person dismissed by this policyholder during the reporting period) or the date of termination of the civil contract, on the remuneration for which, in accordance with the legislation of the Russian Federation, insurance premiums are charged;
• periods of activity included in the length of service in the relevant types of work, determined by special working conditions, work in the regions of the Far North and areas equated to them;
• other information necessary for the correct assignment of an insurance pension and a funded pension;
• the amount of pension contributions paid for the insured person who is a subject of the early non-state pension system;
• periods of labor activity included in the professional experience of the insured person who is a subject of the early non-state pension system;
• documents confirming the right of the insured person to the early appointment of an old-age insurance pension.

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For the first time, it will be necessary to submit an annual report on seniority to the Pension Fund only in 2018 (at the end of 2017). It will need to be submitted no later than March 1, 2018.

Additional Contributions Report

In some cases, organizations have the right to pay additional insurance premiums to the PFR in accordance with Federal Law No. 56-FZ of April 30, 2008 "On Additional Insurance Contributions for Funded Pension and State Support for the Formation of Pension Savings." This can be done:

• if the obligation to pay additional insurance premiums at the expense of the organization is established by order or labor (collective) agreement;
• if the employee has filed an application for deduction from his payments and payment of additional insurance premiums.

For each payment for the transfer of additional insurance premiums, it is required to form a separate register (form DSV-3) of employees for whom additional contributions were transferred (part 4 of article 9 of Federal Law No. 56-FZ of April 30, 2008).

The generated registers in 2017 must be handed over to the territorial divisions of the PFR no later than 20 calendar days from the end of the quarter in which the DCV was paid (parts 5, 6, 7 of article 9 of the Federal Law of April 30, 2008 No. 56-FZ). Accordingly, if additional contributions were transferred, for example, in the first quarter of 2017, then they must be reported no later than April 20, 2017. The register form DSV-3 for 2017 was approved by the Resolution of the PFR Board on 09.06.2016 No. 482p.

Revised RSV-1 for the periods up to 2017

In 2017, the revised RSV-1 calculations for the periods that have expired before January 1, 2017, should be submitted to the Pension Fund of the Russian Federation in accordance with the previous RSV-1 forms. That is, if, for example, if in January 2017 the organization decides to clarify the RSV-1 for 2016, then the updated calculation must be submitted to the PFR unit in the RSV-1 form, approved by the Resolution of the PFR Board dated January 16, 2014 No. 2p. The corrected information for the previous periods will be transferred by the PFR authorities to the tax authorities on their own (Article 23 of the Federal Law of 03.07.2016 No. 250-FZ). The tax authorities themselves will not accept "revisions" for the periods up to 2017.