A new form of sv-experience in the PFR

On January 1, 2017, the administration of insurance premiums was transferred to the Federal Tax Service. In this regard, all employers submit the RSV-1 report for the last time for 2016. To replace it, the PFR introduced a number of other personalized forms, including the SZV-experience report, which is annual. Although there is no final decision of the FIU on this matter yet, there is already a new form and the procedure for filling it out.

The reporting procedure for organizations and individual entrepreneurs that are the insurers of their employees in pension, social and medical insurance has changed significantly. Since January 1, 2017, the Federal Tax Service of Russia has been administering insurance funds, which has already introduced a new single calculation. However, the funds, which retained a number of their functions, also introduced new reports. In particular, the Pension Fund adopted, which approved four new forms at once:

• "Information on the insurance period of insured persons (SZV-STAZH);
• "Information on the insured, transferred to the FIU for maintaining individual (personalized) records (ODV-1)";
• "Data on the adjustment of information recorded on the individual personal account of the insured person (SZV-KORR)";
• "Information on earnings (remuneration), income, the amount of payments and other remunerations, accrued and paid insurance premiums, on periods of labor and other activities counted in the insurance period of the insured person (SZV-ISH).

Employers will have to hand over new forms by the end of 2017. The most basic of them is the SZV-1 form, which we will dwell on in more detail.

SZV-experience report: what is it?

The new SZV-experience report should partially replace the abolished RSV-1 form. All employers will have to fill out this document for each employee separately, therefore, in essence, it is a personalized report. For the first time, policyholders will have to pass the SZV-experience in 2017, the deadline is March 1, 2018. Therefore, entrepreneurs have time to familiarize themselves with the form and the procedure for filling it out. The submission of this report provides for, therefore, no changes in this matter are expected. The text of the resolution contains the form, format and procedure for filling out a new form.

What information should be included in the new experience report?

It is envisaged that on one page of the form the policyholder will indicate the following data for each insured person:

• surname name patronymic;
• SNILS;
• period of work in the organization;
• working conditions code;
• code of grounds for early retirement.

Each form is filled out by only one employee and is certified by the person who filled it out. This can be done both by hand in block letters, and using computer technology. The fill color can be anything except green and red. No corrections and blots are traditionally allowed.

The new report can be submitted in electronic format, which the FIU also provides in its resolution.

In order to correctly fill out the report, the employer will need the following information about the insured person:

1. information about salary and other income, payments and other remuneration in favor of the employee;
2. information on accrued, additionally accrued and withheld insurance premiums;
3. information about the period of work of a citizen, including corrective.

The SZV-experience form will have to be filled out for all persons with whom the organization or individual entrepreneur has concluded employment contracts or civil law contracts, copyright agreements. It is noteworthy that the FIU is also waiting for this reporting on those persons who are insured and officially recognized as unemployed. The data will be provided by the employment service.

Extract from the SZV-STAZH form upon dismissal of employees

Although the obligation to submit a new report to the FIU will come only in 2018 or upon liquidation of the organization, employers are already required to issue extracts from the SZV-experience to all employees upon their dismissal or upon separate request. In this case, the data in the form must be given exactly to the employee to whom the document should be issued. Since personalized accounting information refers by law to personal data that cannot be disclosed by virtue of Article 7.

In addition to full-time employees, contractors under civil law contracts have the right to receive an extract at the end of the contract. In this case, no written application for the issuance of an extract is needed, since, by virtue of Article 11, this is the obligation of the employer. The document must be issued on the day of dismissal along with all other documents.

This is what a completed statement for one employee looks like:

If several employees leave on the same day, then an extract of SZV_experience is issued to each of them, filled out individually. Also, any employee can request this statement from the employer, being employed. Then it is prepared within 5 days from the date of receipt of the relevant application. The document is always drawn up in two copies: one is handed out, and on the second, the employee signs for receipt.

Form and procedure for filling out the SZV-experience report

The new report has five sections:

1. Section 1 "Information about the insured";
2. Section 2 "Reporting period";
3. Section 3 "Information on the period of work of the insured persons";
4. Section 4 “Information on accrued (paid) insurance premiums for compulsory pension insurance”;
5. Section 5 “Information on paid pension contributions in accordance with pension contracts of early non-state pension provision”.

The report is called “Experience”, but, in fact, it contains data on the accrued and paid insurance premiums for the employee. Therefore, filling it out will, in some respects, duplicate the data of the Unified Calculation, which policyholders must submit to the Federal Tax Service.

Filling out the report is not difficult. There are only a few features that you should pay attention to.

So, when filling out the field "Registration number in the FIU", you need to specify the registration number of the insured from 12 characters, and in the field "TIN" - the individual number of the organization or individual entrepreneur, which can consist of 10 or 12 characters. If there are fewer characters than cells, dashes should be put in the last two. In the "Type of information" column, mark the type of report with an "X". There are three such types:

• initial;
• complementary;
• assignment of a pension.

If the latter type is indicated, then the form is submitted without taking into account the reporting deadlines, only for those persons who need to take into account the length of service for the current calendar year to establish a pension. A supplementary report to the FIU is expected for insured persons who were not taken into account for one reason or another in the main report.

When completing Section 3, please note that continuous numbering is provided there. This means that a serial number must be assigned to the records for each insured person. Even if several lines need to be filled in about the period of work, the number is assigned only to the first of them. It is important to remember that all numbers are put down in ascending order without gaps and repetitions.

In the column "Period of work" dates must be indicated only within the reporting period, which was entered in section 2 of the report. In the event of a break in work, you need to start a new line, without duplicating the data of the employee and SNILS.

After filling out the form, the responsible person must indicate the name of the position of the head, and certify the report with his signature. The stamp is placed if available.

To send the completed SZV-experience forms to the PFR authority, you need to collect and draw up an inventory for them in the OVD-1 form. They will only be accepted as such.

It is possible that before the first submission of the report, its form and the procedure for filling it out will change, therefore this article provides only general information. Follow the announcements, as soon as any amendments are adopted, they will definitely publish a new sample of filling out the SZV-experience form for 2017.

Form form SZV-experience

An example of filling out the form "Information on the insurance period of insured persons (SZV-STAGE)"

prepared by specialists of the ConsultantPlus system (commercial version)