Personalized accounting since 2017
From January 1, 2017, the calculation and payment of insurance premiums, except for injury premiums, are controlled by tax inspectorates (Chapter 34 of the Tax Code of the Russian Federation). But information about the insurance period is still controlled by the Pension Fund of the Russian Federation and its territorial bodies. In this regard, two reports must be submitted to the FIU:- monthly report SZV-M;
- annual insurance report.
What new reporting forms have been approved
Organizations and individual entrepreneurs “got acquainted” with the SVZ-M form back in 2016. This form was approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 No. 83p. Using the SZV-M form, organizations and individual entrepreneurs are required to submit monthly data on their employees to the territorial offices of the Pension Fund of the Russian Federation:- surname, name and patronymic;
- SNILS;
At the same time, the Resolution of the Board of the Pension Fund of the Russian Federation of January 11, 2017 No. 3p approved completely new personalized accounting documents that policyholders have not encountered before. These regulations are approved by:
- form "Information on the insurance experience of insured persons ()";
- the form “Information on the insured, transferred to the FIU for maintaining individual (personalized) records ()”;
- the form "Data on the adjustment of information recorded on the individual personal account of the insured person ()";
- the form "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 record of the insured person ()".
Next, we will explain why these forms are required, who and when will need to hand them over to the PFR units. In the IFTS, these forms are not surrendered. You can also download the forms of new forms and familiarize yourself with their samples. However, this article does not provide detailed instructions. Later we will publish a special article in which we will consider all the main aspects related to the formation of new personalized reporting.
From what date do they apply
By Resolution of the Board of the Pension Fund of the Russian Federation No. 3p dated January 11, 2017, it was registered by the Ministry of Justice of Russia on February 21, 2017 No. 45735. This document was officially published on February 22, 2017 on the official Internet site. The document enters into force 10 calendar days after the date of publication. Therefore, it is necessary to apply new forms of documents for individual (personalized) accounting from March 4, 2017.
SZV-STAZH form
The form was approved as Appendix No. 1 to the Resolution of the Board of the Pension Fund of the Russian Federation No. 3p dated January 11, 2017. This form is a report on the experience, which must be submitted annually - no later than March 1 after the reporting year. For the first time, such a report is to be submitted for 2017 (subclause 10, clause 2, article 11 of the Federal Law of 04/01/1996 No. 27-FZ).The SZV-STAGE form must be formed by the insurers for all insured persons who are in labor relations with the insured (including those with whom employment contracts have been concluded) or who have entered into civil law contracts with him (clause 1.5 of the Procedure for filling out the form “Information on the insurance experience of the insured persons (SZV-STAZH), approved by the Resolution of the Board of the Pension Fund of the Russian Federation of 11.01.2017 No. 3p).
This form looks like this:
As you can see, section 3 of the new SZV-STAZH form is similar to section 6 of the RSV-1 calculation, which previously included information on the length of service of individuals. In section 3 of the SZV-STAGE report, you will also need to show:
- Last name, first name and patronymic of each insured person (columns 2,3 and 4);
- periods of work (columns 6 and 7);
- SNILS (column 5);
- codes of territorial and special working conditions (columns 8 and 9);
- calculation of the insurance period (columns 10 and 11);
- conditions for the early appointment of an insurance pension (columns 12 and 13);
- information about the dismissal of the insured person (column 14).
As before, when filling out section 6 of the RSV-1 calculation, the periods of work of insured persons in the form of SZV-STAGE will need to be accompanied by various explanatory codes. Here are a few examples of the allowable "experienced" encoding of column 11 of the new personalized report:
| Some codes for column 11 of section 3 of the SZV-STAGE form | |
|---|---|
| The code | Application |
| "AGREEMENT", "NEOPLDOG", "NEOPLAUT". | These codes show the period of work of the insured person under a civil law contract. If payment under the contract was made in the reporting period, then the code "AGREEMENT" is indicated. If there is no payment in the reporting period, then the code "NEOLDOG" or "NEOLPAVT" is indicated. |
| "CHILDREN" | Leave to care for a child under the age of one and a half years. |
| "NEOPL" | Leave without pay, downtime due to the fault of the employee, unpaid periods of suspension from work (exclusion from work) and other unpaid periods. |
| "QUALIF" | Professional development with a break from production. |
| "CHOTPUSK" | Additional holidays for those who combine work and study |
| "SDKROV" | Days of blood donation and days of rest granted in connection with this |
| "DLCHILDREN" | Leave to care for a child from 1.5 to 3 years |
| "EXTRA" | Additional days off for people caring for children with disabilities. |
| "DETIPRL" | If parental leave until the child reaches the age of 3 is granted to grandparents, other relatives or guardians |
The codes of territorial and special working conditions in columns 8 and 9 of section 3 of the SZV-STAZH form will need to be filled out on the basis of the Parameter Classifier used when filling out information for maintaining individual (personalized) records. Such a Classifier is issued in the form of an appendix to the Procedure for filling out the form “Information on the insurance period of insured persons (SZV-STAGE)”, approved. Decree of the Board of the Pension Fund of the Russian Federation dated January 11, 2017 No. 3p. Next you can:
- the form of the SZV-STAZH form in Excel format;
- Classifier of parameters used when filling in information for maintaining individual (personalized) accounting.
For the first time, the SZV-STAGE report must be submitted for 2017: no later than March 1, 2018. Before this date, a report with the “Initial” information type must be submitted to the FIU. This type of information means that the report for 2017 is submitted for the first time.
You can also submit a report SZV-STAZH with the type of information "Corrective". Such a report will need to be submitted in a situation where there were errors in the report with the “Initial” type that did not allow posting the data to the individual personal accounts of the insured persons (for example, if there were errors in SNILS).
We consider it expedient to pay special attention to the type of information "Assignment of a pension". A SZV-STAGE report with this type of information will need to be submitted to the PFR authorities for a person retiring for an insurance pension - within three calendar days from the date the insured person applied to the insured. This is provided for by paragraph 2 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ.
Form SPV-2 is no longer needed
Personalized accounting documents used to include the SPV-2 form “Information on the insurance experience of the insured person for establishing a labor pension”. It had to be submitted to the territorial offices of the PFR for those employees who are retiring.
Form SPV-2 has been canceled since 2017. In fact, the SPV-2 form was replaced with the SZV-STAZH form, where there is a type of information “Assignment of a pension”.
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