Form SZV-M - monthly reporting to the FIU. Form SZV-M - monthly reporting to PFR Szv m new form due date

The SZV-M form for December 2017 should no longer raise questions from accountants, but many still make mistakes and correct information. We will tell you if the SZV-M form has changed and provide a sample filling with tips so that you can avoid fines.

SZV-M for December 2017: a new form

Form SZV-M was approved by the Resolution of the PFR Board dated 01.02.2016 No. 83P. The form has not changed, so search new form not necessary. If you are submitting a report on paper, download the current document from the links below in a convenient format.

Form SZV-M for December 2017 (download in pdf)

If you submit information on 25 employees or more, then an electronic form for submitting SZV-M according to the approved format (paragraph 3, clause 2, article 8 of Federal Law No. 27-FZ dated 01.04.1996) is required for you. When counting employees, be careful. It includes both persons with whom labor contracts have been concluded, and those who work under civil law.

Companies and individual entrepreneurs who have 24 people or less have the right to choose the delivery format. For them, both the paper form SZV-M and the electronic reporting format are relevant.

SZV-M for December 2017: sample filling

Sample filling SZV-M for December 2017

How to fill out the SZV-M form for December 2017

Compared to other reporting to the Pension Fund, the SZV-M form is quite simple. It reflects information on all employees with whom it is concluded:

• employment contract;
• civil contract;
• author's order agreement;
• an agreement on the alienation of the exclusive right to works of science, literature and art;
• publishing license agreement;
• a license agreement on the granting of the right to use a work of science, literature and art.

The main information that is entered into the form is given in the table.

Information that must be reflected in the SZV-M form for December

An ideal case if all employees work under labor contracts and there are no quitters. Then there should be no problems filling out the form. However, there are situations in which mistakes can be made in the SZV-M form for December 2017. Let's look at them below.

Situation 1: the company employs a contractor who did not receive remuneration in December. Should it be reflected in the SZV-M form for December? Yes need. The employee is listed under a civil contract that has not expired. Payments under such agreements are usually made in advance or upon completion of work. The fact that the contractor did not receive money in the reporting month does not matter. By the way, information on employees who were on parental leave or unpaid leave in December should also be reflected in SZV-M for this month.

Situation number 2: the company has an employee who went on vacation in December with subsequent dismissal in January. The work book was handed over to him, and the final payment was transferred to the card. Will information about him get into form SZV-M for December? Yes, information about such an employee must be indicated in the reporting for December. Despite the fact that the work book was issued in December, the day of dismissal falls on January. This means that in December the employee is still listed in the company and data about him should be entered in the SZV-M form for this month. Moreover, information about him will appear in SZV-M for January.

Situation No. 3: the employee quit in November, and in December the accountant transferred him a bonus, which was calculated at the end of the year. Should it be entered into the SZV-M form for December? No, because the employee was no longer listed in the company in December. And the fact that he was paid the amount owed does not matter.

Example

LLC "Perspektiva" (registration number in PFR 087-101- 123456, INN 7710981276, KPP 771001001) employs 5 people. Data on them are indicated in the table. Let's show how the SZV-M form for December 2017 is filled out.

Table. Information on employees working in Perspektiva LLC

A sample of filling out the SZV-M form in excel format can be downloaded from the link above.

Follow the 2018 reporting deadlines to avoid fines, penalties, and problems with blocked accounts. All the nearest reporting on terms with transfers - in the table.

Reporting for the expired last year organizations and entrepreneurs rent during the first two quarters of this year. When submitting reports, the general rule (Article 6.1 of the Tax Code of the Russian Federation), according to which, if reporting date falls on a weekend or holiday, the deadline is automatically transferred to the next working day that follows the holiday or weekend. Or you can report in advance. All terms with the transfer, see the table below.

Deadlines for submitting annual reports (for 2018)

See in the table below what reports for 2018 and when must be submitted to organizations and entrepreneurs, including tax reporting and on insurance premiums.

Reporting deadlines for 2018

In the FSS insurers (companies and individual entrepreneurs) report only on injury premiums. It is necessary to submit the 4-FSS to the fund and confirm the main type of activity.

To Rosstat for December 2018, you need to submit several reporting forms. The first mandatory monthly form is P-1. This is information about the production and shipment of goods and services. It must be handed over no later than the 4th day of the month following the reporting one. January 4th falls on New Year's holidays. Therefore, it is necessary to submit reports on this form by January 9, 2019 inclusive. Another form is P-3. It is as follows: only section 1 - every month - no later than the 28th day of the month following the reporting period; the whole form - every quarter - no later than the 30th day of the month following the reporting period. Another statistic for the last months of 2018 is P-4. Organizations are required to submit to statistics the P-4 form at the end of December 2018 no later than the 15th day of the month following the reporting period. For December, the form must be submitted by January 15, 2019.

We have listed the main reporting deadlines for 2018. Submit reports on time to avoid penalties and fines, and questions from auditors.

Individual entrepreneurs, as well as organizations, must submit a report in the form SZV-M. Only individual entrepreneurs who do not use hired labor have no obligation to submit this document.

All employees should be included in SZV-M, regardless of whether they are on vacation or on maternity leave.

In this article, we will find out the deadlines for the delivery of SZV-M for May 2019 and whether it is possible to hand over SZV-M ahead of schedule and in what form.

SZV-M for May 2019: deadline for delivery of the document

The deadline for the delivery of SZV-M for May 2019 is June 15, 2019. But since this day falls on Saturday, the deadline is postponed to the first working day after the deadline established by law. Therefore, the report can be submitted until June 17 inclusive. The deadline for submitting the document is the same for both organizations and individual entrepreneurs. 06/17/2019, according to the 2019 production calendar.

Due to the fact that the new deadlines report SZV-M until they have been introduced, it is necessary to adhere to the previous deadlines for the submission of this document. In particular, the report should be submitted no later than the 15th day of the month that follows the reporting period.

Please note that if the report is submitted after June 17, 2019, then penalties may be imposed on the policyholder. Organizations and individual entrepreneurs that did not submit the document on time will be fined 500 rubles for each employee, which was indicated in the report for the period of May 2019.

SZV-M for May 2019: can it be completed ahead of schedule?

A situation may arise that the accountant will need to submit the document in advance (for example, if the accountant of the organization goes on vacation after the New Year or for a number of other reasons). The current legislation does not prohibit submitting the SZV-M form earlier the deadline, however, it is necessary to comply with the established periods.

Recall that the report must be submitted to the Pension Fund of Russia in the form approved by the Resolution of the PFR Board No. 83p dated February 01, 2016.

This can be done in advance, in May 2019, without waiting for the deadline for submission of the document - June 17, 2019.

It should be taken into account that if the SZV-M report is submitted in May 2019 for May 2019, it is likely that the document will need to be clarified in the future (for example, a new employee was hired after the SZV-M form - 31.05 .2019). The corrective report will need to be submitted to the FIU no later than June 17, 2019.

In addition, even if the report was submitted on time, but not all employees of the organization or individual entrepreneur are indicated in it, then in this case, a fine of 500 rubles may be imposed for each employee not included in the SZV-M report. A fine in the same amount is also provided for the reflection of incorrect information and details in the report.

It should be borne in mind that in accordance with the order of the Pension Fund of the Russian Federation No. 1077p dated December 7, 2016, the electronic form of the SZV-M report provides for a reporting period, which must be equal to a month or less.

Thus, the organization can submit an early report in May for May or in June for June 2019. But for June 2019, in May 2019, it will not be possible to submit the document. The organization or individual entrepreneur will receive an answer that the protocol is erroneous.

This is due to the fact that in the Resolution of the PFR Board No. 1077p dated December 7, 2016 (Table 7), some errors are coded (for example, code “50”). As a result, an answer comes that the document was not accepted and an indication that it is necessary to resubmit the SZV-M report. That is, the report is considered not accepted and you will have to submit the form again.

Summing up, we note that it is possible to submit the SZV-M report in March 2019 for March 2019 in advance, but sending a report, for example, in May for June 2019, is unacceptable.

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Our review is devoted to the form of the SZV-M report for March 2017, mandatory for almost all. We will tell you what to look for and how not to run into a new fine from the Pension Fund.

Obligated persons

• enterprises and their "detachments";
• private businessmen;
• lawyers, detectives and notaries.

• whether the firm (IE) actually conducted activities in March;
• whether there were payments to individuals in March.

If individuals perform work (provide services) under a civil law contract, then at first the following position prevailed (letter from the Pension Fund of Russia dated 07/27/2016 No. LCh-08-19 / 10581). Information about them is shown in SZV-M, while the following conditions are met:

1. performers were paid remuneration;
2. contributions were accrued for the amount of remuneration.

That is, in order to understand whether or not to include a specific insured person in SZV-M, one must proceed from the following:

1. What type of contract is concluded.
2. Was the contract valid in the reporting month (if at least 1 day, then it must be included in SZV-M).
3. It does not matter in the reporting period - March 2017 - the presence of facts of accrual and payment wages (remuneration) under this contract and insurance premiums.

Where to take

Organizations and entrepreneurs continue to send a report on employees on the SZV-M form to their PFR branch. This also applies to SZV-M for March 2017.

Deadline

As a result, the deadline for the delivery of SZV-M for March 2017 falls on April 15, 2017. However, it will be a day off - Saturday. Therefore, according to the postponement rule, the deadline is shifted by 2 days to Monday. Thus, this report must be submitted in time until April 17, 2017 inclusive.

If the delivery of SZV-M for March 2017 occurs later than April 17, the policyholder will be fined 500 rubles. Moreover, for each employee declared in the SZV-M form for March 2017.

In order not to run into a fine, SZV-M for March 2017 must be submitted NOT LATER than April 17, 2017.

If ahead of schedule

But a catch is possible: if the SZV-M is sent ahead of schedule for March 2017, there is almost always a chance that the report already submitted will need to be clarified. For example, a new specialist will be hired on the last day of March, when the report has already been submitted. And such cases cannot be ruled out.

And do not forget that when submitting it in electronic form, the SZV-M form for March 2017 will get to the fund's branch obviously faster than by mail on paper form.

Paper form

As you can see, the SZV-M form consists of four sections:

1. Policyholder details.
2. Reporting period.
3. Form type.
4. Information about the insured persons.

Electronic format

A variant of a well-formed file name for sending SZV-M is something like this:

PFR_ [registration number] _ [PFR maintenance code] _СЗВ-М_ [date of file formation] _. Xml

RPF_034-012-008689_034012_SZV-M_20170410_b26caf26-0c3c-4cf-b01-1f65f4540df0.xml

Electronic SZV-M is created in XML format in UTF-8 encoding.

Get acquainted with all the technical nuances in detail.

To prepare SZV-M for March 2017, we advise on the official website of the PFR www.pfrf.ru in the section "Employers" to download the module for checking this report for free starting from version 2.12. Here is the exact link.

In connection with the renewal of the SZV-M format, a transition period is still in force in March. However, since April 2017, the FIU accepts this form only in a new format.

Zero form

The fact is that, in principle, there cannot be zero SZV-M. If not a single person is included in the March report, then the delivery of such an empty SZV-M loses all meaning. "Pensioners" do not need blank forms, since they do not contain the necessary information.

The SZV-M electronic format provides for filling in at least one line of the list of insured persons. It is impossible to send a report without the block "Information about insured persons". At the same time, there is no need to include in SZV-M the only director-founder (clarifications of the Pension Fund of the Russian Federation dated 06.05.2016 No. 08-22 / 6356 and the Ministry of Labor dated 07.07.2016 No. 21-3 / 10 / В-4587). Subject to 2 conditions:

1. No labor contract has been signed with him.
2. He does not receive any payments from the organization.

You do not need to take SZV-M to a single founder if:

• The founder does not receive a salary;

• No civil contract was concluded with him

The PFR branch is obliged to accept SZV-M for March 2017 if only one director is shown in it (even if there is no agreement with him).

Filling and sample

Example

Guru LLC (INN 7703698521, KPP 770147896, registration number PFR 087-202-123456) employs:

1. Krasnov Igor Vasilievich (director). SNILS 120-321-698 47, INN 703147852369;
2. Pirogova Nadezhda Stepanovna (accountant). SNILS 147-879-159 61, INN 703698741236.

Delivery method

In this case, you can pass on paper:

• in person (sole proprietor);
• through an authorized representative directly to a fund employee;
• by mail.

The fine for the delivery of SZV-M not in the prescribed form - on paper / electronically - is 1000 rubles.

Copies to employees

• no later than 5 calendar days - from the date of the person's request (this is a common case);
• on the day of dismissal or termination of a civil agreement.

Thus, since 2017, copies of SZV-M for March 2017 need to be issued only when employees contact or are fired.

Give everyone a copy of the entire SZV-M form - no need! The fact is that it contains the personal data of all colleagues included in the report. And disclosing them to third parties is prohibited. Therefore, in return, you can issue an extract for a specific person.

Working on bugs

So, some territorial divisions of the Pension Fund of Russia believe that the insured must submit information supplementing or canceling SZV-M no later than the main deadline. If later, there will be a fine: 500 rubles for each "physicist".

The FIU will not be fined if the specified or corrected individual information is submitted within 5 working days from the date of receipt of the notification from the fund on the elimination of discrepancies (clause 39 of the order of the Ministry of Labor of Russia dated December 21, 2016 No. 766n). It turns out that by April 17, 2017 inclusive, it is desirable to have time to submit not only the original form, but also the correcting version of the March information. If, of course, this is required. The main thing here is to identify the error before the FIU does it.

The deadlines for submitting reports for the 3rd quarter of 2017 are postponed due to weekends. See the table for the exact deadlines for submitting reports.

In October, companies will begin submitting reports for the 3rd quarter of 2017. Delivery time depends on weekends and holidays. So, if the deadline falls on a weekend, then the company can report on the next next working day (clause 7 of article 6.1 of the Tax Code of the Russian Federation). Also, the procedure for submitting reports for the 3rd quarter of 2017 depends on the number of employees. For example, for income tax, you need to focus on the average number of employees for the previous year. If it is more than 100 people, then the organization has the right to report only in electronic form.

You will find the exact deadlines for submitting reports for the 3rd quarter of 2017 in a single table. Or download the cheat sheet so you don't miss anything. You can also see in the table in what form you should report and in what form.

You can quickly and free of charge submit electronic reports to the tax office, the Pension Fund of the Russian Federation, the FSS and Rosstat using the Glavbukh System.

Deadlines for submitting reports for the 3rd quarter of 2017

SZV-M

All employers must submit the SZV-M form. It is monthly. The document must be sent to the FIU no later than the 15th day of the month following the reporting one. You can see the exact deadlines for submitting reports on SZV-M for the 3rd quarter of 2017 in the table.

The form is handed over to all insured persons. These include:

• employees with whom the company has entered into an employment contract;
• performers under civil law contracts, if insurance premiums are charged on the remuneration (letter from the Pension Fund of Russia dated July 27, 2016 No. LCh-08-19 / 10581).

In addition to the fund, the company issues a copy of the information to the employee. Term - five calendar days from the date when the employee asked for information. However, making a copy of the entire SZV-M is not worth it. After all, it contains the personal data of all employees, and you cannot disclose it to third parties. In order not to break this rule, you can make an extract from the report, which the accountant will issue.

Calculation of contributions

The calculation is submitted by all policyholders on a quarterly basis, regardless of the legal form. Therefore, the following should report:

• organizations;
• separate divisions, if they themselves pay remuneration to employees;
• individual entrepreneurs.

The calculation is handed over no later than the 30th day of the month following the reporting (settlement) period. If you are late, the tax authorities will issue a fine - 5 percent of the amount of contributions, but at least 1000 rubles. (Article 119 of the Tax Code of the Russian Federation). It will have to be paid in three separate payment orders - to a separate BCC, depending on the type of contribution.

When you fill out the calculation, check the KBK that you entered in section 1. If you make a mistake, then the charges and payments for half a year in the inspection base will be on different face cards. And this will cause arrears and penalties. To fix the error, you will have to submit an update.

4-FSS

All organizations and entrepreneurs must submit a calculation in accordance with the 4-FSS form if they pay employees the remuneration from which contributions for compulsory social insurance are calculated (clause 1 of article 24 of the Federal Law of July 24, 1998 No. 125-FZ).

From July 9, 2017, a new form for calculating Injury Contributions is used. FSS made three changes (order dated June 7, 2017 No. 275):

1. a new field appeared on the title page. But you need to fill it out only if you are a budgetary organization;
2. a new line 1.1 was introduced in table 2 of the calculation. It is filled in by the successor companies, to which the debt of another insured has been transferred after reorganization or the debt of a deregistered subdivision;
3. table 2 was supplemented with line 14.1. It is used by the successor companies that received the Fund's debt to the insured after the reorganization or deregistration of the unit.

6-NDFL

All tax agents must hand over the calculation of 6-NDFL (clause 2 of article 230 of the Tax Code of the Russian Federation). These are organizations and entrepreneurs who pay income under employment contracts or remuneration under civil law contracts.

If you did not accrue employee benefits during the 3rd quarter of 2017, then you do not need to submit the calculation. If there was at least one charge, then 6-NDFL will have to be filled in and returned. And it doesn't matter if you transferred money to the employee or not.

The calculation consists of a title page and two sections:

• section 1 "Generalized indicators";
• section 2 "Dates and amounts of income actually received and withholding tax on personal income."

Section 1 is filled in on an accrual basis. Section 2 provides information only for the last three months.

VAT declaration

The VAT declaration is submitted by companies that are VAT payers or tax agents for tax. Those who use special modes should also report if:

• imported goods;
• issued an invoice to the buyer with VAT;
• conducted common affairs in simple partnerships, are trustees or concessionaires.

Inspectors began to find new dangerous errors in VAT declarations. The tax authorities told us about them, and we share with you. So what do accountants do wrong:

1. Forgetting to enter the tax amount. This mistake is made by suppliers in section 9 of the declaration. They indicate invoices and all indicators for it, except for the amount of VAT.
2. Do not indicate an intermediary. This applies to companies that buy goods or services through commissioners or agents. They act on their own behalf. By mistake, the buyer's accountant forgets to include the TIN / KPP of the intermediary in the purchase book. Because of this, the FTS program cannot verify the deduction, and the inspectors ask for clarifications.
3. An invoice is registered when the property is transferred to the authorized capital. The company that transfers the property to the authorized capital must recover VAT. The accountant must show the transaction in the sales ledger. Usually for this, an invoice is registered for this property. This is not a critical error, but a defect. The reason is that the recipient of the property does not register an invoice in the purchase book, but an acceptance certificate. Therefore, the tax program sees discrepancies. To avoid disputes, tax authorities advise registering an act in the sales book (letter of the Federal Tax Service of Russia dated April 5, 2017 No. 15-3-03 / 125).

Income tax

Income tax returns must be:

• russian organizations that apply the general taxation system and are payers of income tax (clause 1.1 of the Procedure approved by order of the Federal Tax Service of Russia No. ММВ-7-3 / 572 dated October 19, 2016);
• organizations that are tax agents for income tax; organizations that are responsible members of consolidated taxpayer groups;
• organizations on special regimes that perform the duties of tax agents (clause 2 of article 346.11, clause 3 of article 346.1 of the Tax Code of the Russian Federation).

The timing of income tax reporting depends on how the company calculates income tax: monthly based on actual profit or four times a year based on the profit of the previous quarter. In the first case, the declaration is submitted no later than the 28th day of the next month. In the second case - on a quarterly basis no later than 28 days after the end of the quarter.