What kind of report is submitted to the pension fund? LLC reporting to the Pension Fund. Transferring reports to the Pension Fund electronically - how to do it

Every month, working people contribute part of their salary to the Pension Fund so that they have the right to receive benefits in old age. At the same time, you need to understand that all deductions are subject to accounting, and the responsible person is not the employee, but the employer. But what kind of paperwork does an accountant need to fill out? When are reports submitted to the Pension Fund? And what happens if the deadlines are missed? We'll look at these questions below.

Submitting reports to the Pension Fund

An employee of the Pension Fund of Russia explains in the following video what reports entrepreneurs must submit:

All employers must periodically submit information about their employees to the Pension Fund. This information reflects the following facts - length of service, circumstances of employment. Based on these data, the insurance period is taken into account, which affects the amount of pension benefits.

All legal entities, as well as individual entrepreneurs who have at least one employee on their staff, must submit reports.

Please note that until 2016, a special rule was in force according to which employers must report only on all employees who work under a work book. However, in 2016, a reform took place, according to which a report should be submitted to the Pension Fund of the Russian Federation for some other employees:

Persons who work on the basis of a civil labor contract.
Women on maternity leave.
Persons undergoing internship.
Persons on probation.
People who were recently laid off.
Some other people according to the law.

Only information about length of service should be submitted to the Pension Fund, and information on the amount of pension contributions should be submitted to the Tax Service and some other authorities.

What reports should I submit to the Pension Fund?

Save yourself a calendar of reporting deadlines:

Reporting is a certain number of certificates that contain all the necessary data about the employee. Certificates are issued in a special way in accordance with state regulations. In most cases, the employer must submit the following reports to the Pension Fund:

Help title	What information does it contain?	When is reporting due?	Notes
SZV-STAZH	Important information about the employees (full name, length of service, period during which the person performed his work duties, information about the special regime for calculating pensions for a particular employee, etc.) and about the employer (company name, registration number, etc.) .		This document confirms that certain persons were engaged in work for a certain period, and one or another employer acted as the employer.
EDV-1	Important information about the employer (name of organization, legal status, registration code, etc.), as well as some information about the length of service of employees (total number of employees, information about persons who have retired, information about dismissed persons).	Rented once a year; Deadline: March 10th every year	This document contains information about the employer who submitted information about employees who retired and were laid off.
SZV-M	Contains some information about employees (full name, length of service, information about dismissed persons, information about new employees, etc.) and about the employer (name, organization number, etc.).	Available monthly until the 15th	This document is a simplified version of the “SZV-STAZH” certificate, which must be submitted in accordance with special rules.

You can submit all the necessary documents in various ways - through a personal visit to the Russian Pension Fund, by mail, or via the Internet.

If you have more than 24 employees on your staff, then in this case it is mandatory to submit electronic reports, and to register you need to register on the official website of the Pension Fund of Russia.

Also note that previously it was also necessary to submit a certificate every quarter in the form of RSV-1 or RSV-2 (depending on the nature of the activity), however, in 2017 this certificate was canceled, and some other accounting documents were introduced instead (for example , information on the amount of pension contributions since 2017 is submitted not to the Pension Fund, but to the Federal Tax Service).

Submitting reports late

All accounting papers must be submitted on time: SZV-STAZH and ODV-1 - every year before March 10, SZV-M - every month before the 15th. The day of receipt is not the date of dispatch, but the actual day on which the documents were received by the state accounting authority.

The following penalties are imposed for late submission and submission of false information:

In the case of paper reporting - from 300 to 500 rubles for each employee.
In the case of electronic reporting – up to 1,000 rubles for each employee.

At first glance it may seem that the fines are very small, but in the case of medium and large enterprises the amount of the fine can be quite large. For example, you forgot to submit electronic information about 30 people - in this case, the fine will be 30,000 rubles, which is a decent amount.

The following video explains more about reporting to the Pension Fund:

Conclusion

Now you know what reports to submit to the Pension Fund. Let's summarize. The employer must periodically transfer to the Pension Fund information about the length of service of all employees who are on the staff of the organization. People on internship, women on maternity leave, etc. are also subject to registration. In total, three papers need to be submitted - SZV-STAZH and EDV-1 (every year), as well as SZV-M (every month). Penalties are provided for failure to meet deadlines.

All persons engaged in business activities should know when to submit reports to the Pension Fund. There are a number of forms that remain relevant in 2019.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

Let’s find out what features of their formation need to be taken into account, as well as what regulatory documents regulate this issue.

Reporting is an integral part of the company's activities. And it must be provided in a timely manner to all authorized authorities, one of which is the Russian Pension Fund.

At the same time, each enterprise should know what forms are required by representatives of the regulatory authority. Let’s also consider what new reporting is being submitted to the Pension Fund since 2019, and what the names of the forms used are.

General information

All companies periodically face the need to submit reports, and it can be presented not only by internal documents, but also by external ones.

What is a report to the Pension Fund of Russia? Let's turn to legislative documents for answers.

Basic terms

A report is a document that reflects systematic information. Reporting is a system of indicators that are interconnected.

It characterizes the result of the activity of a company or a component element for specific periods.

Reporting is the final stage of the accounting process, and therefore its components are summary totals.

Reflects data that can be obtained based on the results of reporting periods when processing (grouping, summarizing) accounting information.

Reporting may reflect quantitative and qualitative indicators. The expression of such indicators can be monetary or natural.

The Pension Fund of Russia is the largest enterprise in the Russian Federation that provides socially significant government services to the population.

Why is this necessary?

The Pension Fund submits reports on accrued and paid insurance premiums for the purpose of compulsory pension insurance for employees.

Such documents allow you to keep track of accruals so that pension payments can be calculated in the future.

This also monitors whether insurance premiums are paid on time and correctly.

Regulatory framework

When considering this issue, it is worth taking into account the provisions that are discussed in the following regulatory documents:

In the Federal Law adopted by the Russian Government, which approved a new reporting form.
In Federal Law of April 1, 1996 No. 27-FZ.
B, which approved the budget code.
In (as amended on October 11, 2013).

Features of documents submitted to the Pension Fund

Conducting business activities is not limited solely to the production process, circulation of goods and provision of services.

Entrepreneurs and legal entities are also required to pay taxes, prepare reports and submit them to several authorized bodies, including the Pension Fund.

There are several ways to submit reports to the Pension Fund. Most often they are sent by email or other communication.

If the reporting will be submitted in electronic format, then it is worth obtaining an electronic digital signature.

Always make sure that the documentation has been registered, and then keep records of the receipt of reports. In this case, you will avoid being assessed a fine if a system error occurs. After 4 days the representative

The Pension Fund will inform you that the documents have been accepted. If admission is denied, a revised form is sent.

Before submitting electronic reports, you should contact the regional office of the Pension Fund of the Russian Federation at the place where the enterprise is registered.

The policyholder needs to sign an agreement with the fund. There are other options for presenting reports. For example, you can go to the Pension Fund with 2 copies of documents.

The forms must bear the stamp and signature of the person who carried out the registration. And another way is to send registered letters by mail.

In such cases, the day of reporting is the day on which the documents are sent. And it doesn’t matter how long the letter took to reach the addressee.

No fines will be imposed. 2 weeks are allotted for correcting reporting after receiving a protocol indicating the presence of errors.

Users of the 1C program will learn about all updates immediately, as it is automatically updated.

When preparing reports, you should adhere to the established rules that are prescribed in the administrative regulations for receiving reports.

The most common reason for refusal to accept reports is the lack of powers of attorney from management for the persons signing the documentation.

When reports are sent via telecommunications channel, the operator checks whether the programs are compatible.

Who submits the reports?

Reporting to the Pension Fund is submitted by all companies, as well as individual entrepreneurs that have at least one employee. If an entrepreneur works independently, he does not need to prepare reports.

If an individual entrepreneur has employees, the entrepreneur is the policyholder, which means he must submit reports according to the general rules.

It is mandatory to maintain personalized records and comply with deadlines for submitting reports to the fund.

The amount can be impressive. If the company employs at least 50 people, the fine will be 25 thousand rubles. The same amount is paid for submitting incomplete or false information.

Fines are collected according to the rules that are prescribed in.

List of provided forms

Reports to the Pension Fund of the Russian Federation can be annual, quarterly and monthly.

Reporting on insurance premiums for a compulsory type of pension (social, medical) insurance consists of the following documents:

Personalized accounting data is presented in the form:

Filling example

When filling out reporting forms, you can rely on such examples. Sample of new reporting to the Pension Fund from 2019 SZV-M:

An example of filling out the RSV-1 form:

Here are also examples of filling out other documents:

Forms can be obtained from the regional branch of the Pension Fund of Russia, although there are many sites where they can be downloaded.

When filling out the form, you should enter data on the personalized account of the insured person and data on accruals and paid insurance premiums.

The form can be divided into 2 parts:

The new forms do not reflect the amounts of transferred contributions. Thanks to this innovation, an accountant can quickly generate reports, since there is no need to distribute and control payments to all insured persons separately.

Section 6 of the form reflects information about the insured person. They enter information about the employee, hours of work, the amount that was paid, as well as the calculation of contributions.

This section is compiled for each employee. In order to correctly reflect all personnel data, it is worth having up-to-date information about each employee.

Need to know:

Full name, date of birth of the person, place where the employee is registered;
TIN, SNILS;
the date the employee was hired;
on accruals and funds issued.

It is also worth knowing the details of the company or individual entrepreneur, the amount of the accrued pension contribution.

Even before reporting, they double-check the forms that were submitted for previous periods. If an error is detected, corrective data is provided.

Nuances of submitting reports to the Pension Fund for LLCs in 2019

As mentioned above, an LLC, unlike an individual entrepreneur, is not exempt from the obligation to provide reports to the Pension Fund, regardless of whether the company has employees or not.

But what else should legal entities pay attention to?

At the end of the quarter, all enterprises must submit 2 types of reports on time - on accruals and paid contributions, as well as on personalized accounting.

The Pension Fund branch has several departments, each of which accepts a separate type of reporting.

But, nevertheless, if you do not provide data on the RSV-1 forms, personalized accounting forms may not be accepted from you. This means that first make sure that all reports of the RSV-1 form are submitted.

In the event that no activity was carried out for a certain period, and the DAM-1 reporting is zero, then the zero form for personalized accounting will not have to be submitted.

The reporting provided to the pension fund changes periodically. Additional sections may be added or removed from existing forms.

This means it’s worth keeping an eye on legislative news all the time. At the moment, the above forms are in effect, which must be filled out in accordance with the established rules.

But most importantly, do not miss the deadlines for submitting forms. After all, if you make a mistake, you will not be charged a fine, but if you are late with reporting, you will definitely be punished.

Attention!

Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

The activities of an individual entrepreneur require reporting to the tax office, the Pension Fund, and the social service. The number of reports depends on the status of the entrepreneur, whether he is an employer or operates without the involvement of employees. Let's study information about whether reporting to the Pension Fund is necessary for individual entrepreneurs without employees? What information is submitted and within what time frame?

If the individual entrepreneur works alone

Often, at the initial stage of activity, an individual formalizes an individual entrepreneur and deals with all matters independently, without involving employees. An individual entrepreneur does not have to register with the funds as an employer. But on the basis of Article 7 of Federal Law No. 167, an individual entrepreneur is obliged to register with the Pension Fund as an insurer and pay a fixed contribution for himself in order to be entitled to a pension benefit upon reaching retirement age.

An individual entrepreneur is required to register with the Pension Fund as an insurer and pay a fixed contribution for himself.

There is no need to independently contact the Pension Fund with individual entrepreneur documents. When registering with the tax department, inspectors themselves notify all funds about the new entity. This procedure is carried out within 5 days from the date of inclusion of an individual in the Unified State Register of Individual Entrepreneurs.

The Pension Fund, after notification from the Federal Tax Service, assigns a registration number to the individual as an individual entrepreneur and informs about this. From this moment on, the individual entrepreneur is obliged to make contributions to the Pension Fund only for himself, unless he decides to hire employees.

Mandatory contributions and reporting

Contributions to the Federal Tax Service and the Pension Fund are mandatory for individual entrepreneurs without employees. The payment amounts depend on the taxation system that the individual entrepreneur chooses when registering.

In the Pension Fund, this amount of contributions is fixed for the current year, subject to income not exceeding 300,000 rubles. An individual entrepreneur can make payments in installments, for example monthly, or in one amount at a convenient time.

Typically, individual entrepreneurs pay pension contributions at the end of the calendar year. In 2016, the fixed amount for individual entrepreneurs without employees is 23,400 rubles, if the income for the year does not exceed 300,000 rubles (according to information on the Pension Fund website).

In 2017, an individual entrepreneur’s report to the Pension Fund of the Russian Federation cannot be submitted without employees, even when making payments for himself. Moreover, this does not depend on what taxation system the individual is in. An individual entrepreneur does not have to collect payment receipts and fill out reporting documents in order to transfer everything to the Pension Fund in person. Information is received by the department without the participation of an individual, on the basis of paid fees.

Information is received by the department without the participation of an individual, on the basis of paid fees.

Therefore, an entrepreneur whose type of activity does not involve farming/peasant farming does not need to prepare a report to the Pension Fund in the form RSV-2. It is enough to pay the fixed fees on time in order not to receive a fine. More information can be found on the Pension Fund website.

If the activity of an individual entrepreneur is a farming enterprise, then filing reports with the Pension Fund of the Russian Federation is mandatory, even if the entrepreneur is not an employer. According to the Pension Fund of the Russian Federation, the reporting deadline is set until March 1, 2018. The report can be submitted on paper or electronically through the Pension Fund portal.

Let's sum it up

The activities of an individual entrepreneur require attentiveness and law-abidingness. Moreover, the Government of the Russian Federation, the tax department and funds are working to reduce the red tape for entrepreneurs with papers and reports.

Therefore, an individual entrepreneur without employees does not need to submit a report to the Pension Fund even for himself. It is enough to pay your fees on time to avoid extraordinary checks and fines. Individual entrepreneurs operating in the field of farming and agriculture attract the most attention. Only in this case is a report required to the Pension Fund for oneself in the RSV-2 form, relevant for 2017.

Payers of insurance premiums submit reports to extra-budgetary funds for compulsory medical, social and pension insurance. Individual entrepreneurs submit reports to the Pension Fund only if they have an employment relationship with employees.

Reporting of individual entrepreneurs to the Pension Fund of the Russian Federation with employees

To submit reports to the Pension Fund of the Russian Federation, there is an established unified form RSV-1, which contains information on accrued and paid insurance premiums both in aggregate and for each employee, the so-called personalized accounting.

Form RSV-1 consists of 6 sections and a title page.

The title page contains information about the policyholder (IP), the number of insured persons (employees), the reporting period and the contents of the reporting form.
Section 1. It reflects data on accrued and paid insurance premiums and debts, if any, at the end of the reporting period.
Section 2. Information is entered on payments made to individual entrepreneurs’ employees and on insurance premiums accrued from these payments.

2.1 To be completed by all payers.

2.2 Additional tariffs are indicated for workers operating in hazardous working conditions.

2.3 Additional tariffs are indicated for workers in heavy production.

Section 3. Filled out with special categories of individual entrepreneurs. Has three subsections.

3.1 For individual entrepreneurs involved in IT technologies.

3.3 For non-profit organizations of a socially significant category with the simplified tax system.

Section 4. To be completed if the Pension Fund issued additional accruals to individual entrepreneurs.
Section 5. To be completed by an individual entrepreneur if he has hired student employees from student teams, to whom he pays wages or other remuneration.
Section 6. Includes personalized accounting for each employee to whom payments were accrued and made during the reporting period at basic and additional tariffs.

Reporting is sent to the territorial office of the Pension Fund once a quarter (1st quarter, half year, 9 months and year). On paper no later than the 15th day of the 2nd calendar month following the reporting period. In electronic form – no later than the 20th of the same period. That is, the RSV 1 for 9 months of 2016 must be submitted to the Pension Fund by November 15th and November 21st (November 20th in 2016 is a day off).

From April 1, 2016, in addition to quarterly reporting, individual entrepreneurs must provide monthly simplified reporting for each employee - full name, SNILS, INN of each employee - form SZV-M. It is sent to the Pension Fund no later than the 10th day of the month following the reporting month. For October 2016 – until November 10.

Individual entrepreneurs with more than 25 employees must submit reports to the Pension Fund only in electronic form, using an electronic digital signature (EDS).

The PFR website has services with which you can prepare and check the correctness of reporting in the “Free programs, forms, protocols” section.

Individual entrepreneur reporting to the Pension Fund without employees

How does an individual entrepreneur report to the Pension Fund for himself? No way. Individual entrepreneurs without employees do not submit reports to the Pension Fund. An entrepreneur does not pay himself a salary, he receives income from his activities. It is from this income that the individual entrepreneur pays fixed contributions to the Pension Fund. The tax service transmits reporting to the Pension Fund of Individual Entrepreneurs without employees.

Since 2017, the procedure for submitting reports to the Pension Fund has been changed and optimized. We will consider below what reports employers must submit to the Pension Fund in 2018.

What has changed?

Let us recall that Federal Law No. 212-FZ dated July 24, 2009 was repealed on January 1, 2017, and the main regulatory act regulating the payment of insurance premiums and reporting on them is now the Tax Code of the Russian Federation, in particular, Chapter 34 of this law . With the redistribution of the area of responsibility, the rights to administer insurance payments have been transferred to the Federal Tax Service since January 2017.

In connection with the transfer of powers, employers are exempt from the need to provide the RSV-1 report to the Pension Fund. Instead, a quarterly calculation of insurance premiums for the reporting period is submitted to the Federal Tax Service (approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551).

Reports to the Pension Fund: types, procedure and deadlines for filing, fines

Reporting to the Pension Fund in 2018 is divided into four types - these are reports provided:

monthly;
quarterly;
once a year;
at the request of the Pension Fund or in connection with a specific need.

For each type of reporting, deadlines for submission are regulated. Violation of deadlines, as well as submission of false or incomplete information, entails the imposition of fines on responsible persons and officials. Pension Fund fines have their own peculiarity - they are calculated depending on the number of insured persons. The penalty amount is calculated based on 500 rubles for each insured employee (Article 17 of the law on persuance accounting dated April 1, 1996 No. 27-FZ).

Monthly reporting

The monthly type of reporting to the Pension Fund includes information in the SZV-M form, including data on the insured persons: their full name, SNILS numbers and TIN (approved by Resolution of the Pension Fund Board dated February 1, 2016 No. 83p).

There have been no changes in the form and content of this report form, but the deadline for its submission was adjusted in 2017. The generated report must be submitted no later than the 15th day of each month following the reporting month. This requirement is established by paragraph 2.2 of Art. 11 of the Law on personalized accounting No. 27-FZ.

Quarterly reporting

The reporting that the employer submits to the Pension Fund on a quarterly basis is form DSV-3 (approved by Resolution of the Pension Fund Board of June 9, 2016 No. 482p).

This is a register of insured persons for whom additional insurance contributions are transferred to the funded part of the pension. His employer is obliged to hand over only if in the reporting period the contributions provided for by the provisions of Law No. 56-FZ of April 30, 2008 were paid. The deadline for its submission is no later than the 20th day of the month following the reporting quarter. That is, this reporting is not for everyone.

Annual reporting

The updated legislation obliges the employee to submit a new type of reporting - in the form SZV-STAZH. In 2018, this report was presented by policyholders for the first time. Previously, the employer reflected the data indicated in this form as part of the RSV-1 report, but now they are displayed in an independent type of report, for which the Pension Fund, by Resolution No. 3p of January 11, 2017, approved a separate form of the form.

The new report reflects the basic information on the insurance experience of the enterprise’s employees, and must be submitted by the policyholder no later than March 1 of the year following the reporting year.

However, in two cases this information must be submitted before the end of the reporting period:

when assigning a pension to the insured person, it is provided to the Pension Fund within 3 calendar days from the moment the employee contacts the employer;
in case of reorganization or complete liquidation of an enterprise - within a month after the separation or liquidation balance sheet is approved, but no later than the date indicated in the act of transfer of the relevant documents to the Federal Tax Service inspectorate.

The policyholder is obliged to hand over the completed SZV-STAZH to the employee (clause 4 of Article 11 of Law No. 27-FZ):

on the day of expiration of the employment contract (dismissal),
upon personal written request - at the request of an employee who continues to work at the enterprise, a completed and stamped report is issued no later than 5 working days from the date of application.

One-time submitted documents

The one-time group includes a number of documents submitted to the Pension Fund when a specific need arises. These include, in particular:

form ADV-1 (questionnaire of the insured person) - drawn up if an employee is hired with an incomplete package of documents required for employment (without SNILS);
form ADV-2 (application for replacement of SNILS) - drawn up when the personal data of the insured person changes (change of full name, etc.);
form ADV-3 (application for the issuance of a duplicate SNILS) - drawn up in case of loss or damage by an employee of an insurance certificate;
form SZV-K (information about the employee’s insurance experience as of January 2002) - compiled at the individual request of the Pension Fund of Russia.

Reporting procedure

According to the current procedure, the employer must provide reporting to the Pension Fund in 2018:

for up to 24 people inclusive - on paper, choosing a convenient delivery method:

by sending a letter through a postal operator (it is recommended to send with a list of attachments and notification of receipt),
by personally handing it over to the Pension Fund specialist;

with a staff of 25 people or more - by sending an electronic report form through the policyholder’s personal account on the official website of the Pension Fund of Russia.

Violation of the established form for submitting “pension” reports faces a fine of 1,000 rubles (Article 17 of Law No. 27-FZ).