Szv m by mail

For example, for the reporting period of the 1st quarter of the current year, the deadline for submitting reporting documentation will be May 15. Submitting documents on time is very important, because otherwise the company may be subject to penalties. After the expiration of the EDS, the signature becomes invalid.

Can SZV-M be sent (delivered) by mail?

1. Less than 25 people - on paper. The most common option for submitting a report on paper is to personally appear at the FIU to submit it.
2. 25 people and more - the form is submitted in electronic form (via telecommunication channels).

Is it possible to hand over a paper SZV-M by mail, we will consider further.

The current legislation does not prohibit SZV-M to be handed over by mail due to the fact that the delivery of a report on paper, as already noted, is permissible.

How to submit reports to the pension fund in 2018

• — reporting forms;
• - a computer;
• - Internet access;
• - Printer;
• - fountain pen;
• - printing (if any);
• - a postal envelope and a notification of receipt form if you plan to submit reports by mail.

It remains only to sign the resulting reports and certify with a seal, if any.

The power of attorney is sent to the address of the service by mail or uploaded to its website in the form of a scan.

Reporting to the Pension Fund

SZV-M - monthly reporting to the FIU since 2018 (to be more precise, this is reporting to the FIU since April 1, 2018).

This report reflects information: The SZV-M reflects the full name of the employee / individual, his SNILS and TIN.

Details of the preparation and submission of this reporting form can be found in a separate material. On our website you will find samples of filling RSV-1 and SZV-M.

Online reporting

Online reporting

The inclusion of an organization in the PFR electronic document management system (PFR EDMS) will allow:

In order to become a participant in the electronic document management with the FIU, you must:

The procedure for concluding an Agreement in electronic form between the insured and the FIU:

The receipt by the insured from the Pension Fund of the Russian Federation of a signed ES file of the Agreement means that the information exchange system has been successfully tested, is ready for data exchange, the authenticity of the ES key certificate has been established.

Reporting through authorized representatives:

Templates of the main documents of the EDMS PFR:

How many pension points can you earn in 2018?

The maximum number of points for 2018 is 8.26.

Calculate your points!

Enter the amount of your monthly salary before deducting personal income tax:

To calculate, enter your salary and click the "Calculate" button.

Reporting to the FIU

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

There are several types of specially designed forms of documents, according to which employers transfer information about their employees to the Pension Fund of Russia.

It also needs to be done within a certain timeframe.

Since 2014, the employer must submit reports for each of its employees according to a single reporting form.

Note! When sending the calculation to the territorial body of the PFR by mail, the main thing is to hand it over to the communication organization in a timely manner.

Can I report to the Pension Fund by mail?

It does not establish the manner in which the calculation in the RSV-1 form of the FIU must be transferred to the FIU.

Law N 212-FZ refers only to the obligation to submit the calculation within the established time limits. At the same time, Law N 212-FZ does not contain a ban on sending such reports to the PFR body in the form of a postal item, nowhere in Law N 212-FZ does it say that the payment to the PFR (or the FSS of the Russian Federation) must be submitted by the payer of contributions personally.

The unified form of the report was approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 No. 83p. The information is necessary for the registration of insured persons. We will tell you how to properly pass the SZV-M through the PFR website.

Who reports electronically

Budget organizations are required to submit this type of reporting for employees. This should be done monthly, no later than the 15th day of the month following the reporting period. That is, for September, the company must report no later than October 15th. If the deadline for submission of SZV-M falls on a weekend or holiday, the date is moved to the next business day.

Organizations with an average headcount of 25 or more people are required to report electronically or fill out SZV-M on the PFR website online. Otherwise, representatives of the territorial branch of the Pension Fund of the Russian Federation will issue a fine - 1,000 rubles.

Organizations with 24 or fewer employees may also submit electronic forms or submit paper reports.

How to fill in SZV-M

Making mistakes in a report is expensive. For misrepresentation of information, a fine of 500 rubles is threatened for each insured person in whose information inaccuracies were identified. A similar amount of penalties threatens the organization if the report was submitted later than the deadline, or not sent at all.

The step-by-step algorithm for filling out the report was considered by us earlier, see the details of filling in the article “SZV-M reporting: step-by-step instructions for filling out”. The requirements for filling in the fields are the same and do not depend on how the report is submitted: online or on paper. The only difference is that you need an Excel document (XML file).

SZV-M report form in Excel format

How to hand over SZV-M to a pension fund for free via the Internet

All budgetary organizations are interested in reducing the cost of reporting. The Internet offers a wide range of programs and online services where you can generate and send any reporting for free. Accounting programs are also equipped with the function of automatically sending reporting forms to regulatory authorities.

How to send a free report:

1. Install a free program from the list of recommended FIUs.
2. Fill out the SZV-M online for free on the PFR 2018 website.
3. Take advantage of promo access in paid online services.

In any case, it will not be possible to organize electronic document management for free. You will have to order an electronic signature (ES) of the head in a special certification center. ES is necessary to certify the information and information contained in electronic documents. Otherwise, the report will not be accepted and a fine will be issued.

Free PFR programs

Using specialized software is quite simple.

To do this, download one of the presented programs for generating and sending reports on the official website of the Pension Fund of Russia, in the "Free programs, forms and protocols" section.

The following applications are suitable for preparing the SZV-M form:

• "Documents PU 6";
• "Spu_orb";
• "PD SPU";
• "PsvRSV".

To determine which application is best for your particular budget organization, consult with a Pension Fund specialist.

Online submission of reports through the website of the Pension Fund of the Russian Federation

To organize the sending of reports through the official website of the Pension Fund, it is necessary to conclude an agreement on electronic document management. Then the specialists of the Pension Fund of the Russian Federation will carry out a difficult procedure for connecting and registering. After special testing of the electronic document management channel, you can start working.

To register in your personal account on the website of the Pension Fund of the Russian Federation, you need an electronic signature and a registration card, which is issued by specialists of the territorial department of the fund.

You will need to fill out a form similar to the one we showed above, and when sending, sign the report with an electronic signature.

Checking SZV-M online for free

Before sending the document, it is necessary to check it in special programs. To control and eliminate errors, use free checkers. You can download them on the website of the Pension Fund. Please note that the format of the generated file must be XML, otherwise the report will not be accepted.

Currently in demand are CheckXML and CheckPFR. To work, install the application on a working computer and follow the software prompts. The procedure is simple: in the verification section, you need to specify the path to the XML file with the report, the program will analyze it and indicate what needs to be corrected.

How to make reporting easier

We suggest that you familiarize yourself with little tricks that will save time on the formation and delivery of SZV-M:

1. When submitting a report on paper, take with you an electronic version of the report on a USB flash drive, in XML format. Many representatives of the Pension Fund began to demand an electronic form of the document. Of course, this is not necessary, but it will avoid unnecessary conflicts.
2. The employer is obliged to report on a monthly basis in the SZV-M form not only to the Pension Fund, but also to employees. That is, monthly print out and issue statements to employees that they are included in the list of insured persons. There is no penalty for violating this condition. But it is better to organize work in this direction in advance. And it is most convenient to register the issuance of statements for each employee in an arbitrary journal, where you indicate the reporting period, the surname and initials of the employee, the date of issue. The employee must sign for the form received.
3. Is there no information for reporting in the reporting period? In such a situation, for insurance, send an empty SZV-M form. Does the company expect a long absence of employees? Then send a written request to the representatives of the Pension Fund of the Russian Federation, with a detailed description of the circumstances. Without written confirmation from the Pension Fund, it is risky to stop reporting.

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Reporting to the FIU on paper by mail

How can you confirm that the reporting (calculation in the form RSV-1 PFR) to the territorial body of the PFR was sent on paper by mail within the deadlines established by law?

What are the deadlines for submitting invoices?

According to paragraph 1, part 9 of Art. 15 of Federal Law N 212-FZ (Federal Law of July 24, 2009 N 212-FZ "On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund"), payers of insurance premiums quarterly submit to the territorial body of the PFR at the place of its registration, calculation of accrued and paid insurance premiums:

• on paper - no later than the 15th day of the second calendar month following the reporting period. Reporting periods are the first quarter, six months, nine months of a calendar year, a calendar year;
• in the form of an electronic document - no later than the 20th day of the second calendar month following the reporting period.

Those payers of insurance premiums who have an average list of individuals in whose favor payments and other remunerations are made for the previous billing period (calendar year) are 25 people or less have the right to submit calculations on paper.

What is the procedure for submitting a calculation on paper?

In what specific order calculations can be submitted to the FIU on paper, Federal Law N 212-FZ does not specify. However, it follows from the Administrative Regulations that the settlement can be submitted in person or by mail (using the means of postal communication).

Note.

Administrative regulations for the provision by the Pension Fund of the Russian Federation of the state service for receiving from payers of insurance premiums settlements on accrued and paid insurance premiums for compulsory pension insurance and compulsory medical insurance, approved. Order of the Ministry of Labor of Russia dated October 22, 2012 N 329n.

Note! When sending the calculation to the territorial body of the PFR by mail, the main thing is to hand it over to the communication organization in a timely manner. This can be done before 24.00 of the last day of the reporting period. The foregoing follows from Part 8 of Art. 4 of the Federal Law N 212-FZ. Moreover, this does not have to be the postal organization that is engaged in this type of activity as the main one (Resolution of the AS SZO of August 15, 2014 N F07-5562 / 2014 in case N A56-47072 / 2013).

The actions of an official of the territorial body of the PFR when receiving and registering a calculation submitted by mail are as follows.

———————————
<*>The notification shall be sent within three working days from the date of discovery of errors in the calculation by registered mail, which is considered received after six days from the date of sending the registered letter.

How to prove that the payment was sent through the postal organization?

A dispute may well arise between the control body and the payer of insurance premiums as to whether the calculation was actually submitted if it was sent to the territorial body of the PFR by mail. The measure of responsibility for failure to submit the calculation within the prescribed time limit is prescribed in Part 1 of Art. 46 of the Federal Law N 212-FZ. The payer of insurance premiums shall be charged a fine in the amount of 5% of the amount of insurance premiums accrued for payment for the last three months of the reporting (calculation) period, for each full or incomplete month from the date set for submitting the calculation, but not more than 30% of the specified amount and not less than 1000 rub.

As arbitration practice shows, the payer of insurance premiums will win the dispute if he presents a postal receipt as well as an inventory of the attachment as documentary evidence of the fact of sending the calculation. After all, when receiving a registered postal item, the sender is issued a receipt indicating the type and category of the postal item, the addressee's surname (name of the legal entity), the name of the postal facility of the destination, the number of the postal item (clause 31 of the Rules for the provision of postal services (Approved by Order of the Ministry of Communications and Mass Media Russia dated July 31, 2014 N 234)). And the presence of an inventory of the attachment means, in particular, that the postal employees, when receiving a mailing with a declared value, checked the forwarded attachments (sent items) (see, for example, clause 4.6 of the Procedure for accepting and delivering internal registered mailings (Approved by Order of the Federal State Unitary Enterprise "Russian Post" dated 17.05.2012 N 114-p)).

Note. A postal item with a description of the attachment is a registered postal item with a declared value, accepted in clear form with a listing of the attachment by name and indicating the amount of the assessment determined by the sender.

An example from arbitration practice is the Resolution of the Arbitration Court of the Moscow Region of March 1, 2016 N F05-325 / 2016 in case N A41-43624 / 2015, the transfer of which to the Judicial Collegium for Economic Disputes of the Armed Forces of the Russian Federation was refused by the Ruling of the Supreme Court of the Russian Federation of June 16, 2016 N 305-KG16 -5965.

The inventory of the attachment and the postal receipt submitted by the insured meet the requirements of the law on written evidence that can confirm certain circumstances, in this case, the circumstance of the insured presenting the postal item with the inventory of the attachment to the communication authority within the prescribed period and sending it to the address of the body of the Pension Fund of the Russian Federation.

Another example is the Decree of the Arbitration Court of the Ministry of Defense of March 15, 2016 N F05-20221 / 2015 in case N A41-43625 / 15, the transfer of which to the Judicial Collegium for Economic Disputes of the Supreme Court of the Russian Federation was refused by the Determination of the Supreme Court of the Russian Federation of June 16, 2016 N 305-KG16- 5885.

The Company provided a copy of the postal receipt dated February 14, 2013 with a description of the attachment to the valuable letter, which, among other things, contains information about the recipient of the letter and the documents sent. The courts recognized this evidence as admissible and sufficient in substantiation of the stated requirements.

But just one description of the attachment may not be enough. This is exactly what the judges of the Arbitration Court of the Moscow Region considered when considering the case N A40-180925 / 2015 (see Resolution of 12.09.2016 N F05-13321 / 2016).

Rejecting the applicant's arguments that he sent the calculation in the form RSV-1 PFR for the II quarter of 2014 by mail, with reference to the inventory of the attachment, which has an imprint of the calendar postmark of the post office dated August 15, 2014 N 119607, the court rightfully indicated, that the proof of the direction of the postal item in accordance with paragraph 31 of the Rules for the provision of postal services is a receipt. In this regard, this inventory cannot be accepted by the court as proper evidence of the direction of these documents to the address of the pension fund. The applicant did not provide a receipt.

At the same time, in practice there are cases when the payer of insurance premiums was saved from penalties precisely by the presence of an inventory of investments. This, for example, is the Decree of the Arbitration Court of the Ministry of Defense dated 02.03.2016 N F05-292 / 2016 in case N A41-43593 / 2015, the transfer of which to the Judicial Collegium for Economic Disputes of the Armed Forces of the Russian Federation was refused by the Ruling of the Armed Forces of the Russian Federation dated 16.06.2016 N 305-KG16 -5896. Sufficient evidence of the timely sending of the RSV-1 PFR reporting form to the pension fund was recognized by the court as an inventory of the attachment to the valuable letter with the stamp of the Federal State Unitary Enterprise "Post of Russia" dated 14.08.2012, which contains:

• information about the recipient of the shipment (pension fund), the sender (company), documents that were sent to the recipient (form RSV-1 PFR and information on individual personalized accounting for three quarters of 2012);
• stamp imprint of FSUE "Post of Russia";
• postal worker's signature.

Another exactly the same example is the Resolution of the Arbitration Court of the Ministry of Defense of February 19, 2016 N F05-484 / 2016 in case N A41-43591 / 15, the transfer of which to the Judicial Collegium for Economic Disputes of the Armed Forces of the Russian Federation was refused by the Ruling of the Supreme Court of the Russian Federation of June 16, 2016 N 305 -KG16-5843.

Reporting (calculation in the form RSV-1 PFR) to the territorial body of the PFR can be submitted on paper by mail by an enterprise (IE) with an average number of individuals in favor of whom it makes payments and other remuneration, no more than 25 people. The documentary confirmation of this fact is the postal receipt, as well as the inventory of the attachment. But a description of the attachment alone may not be enough.

November 2016

Insurance premiums, Optimization of insurance premiums

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For failure to submit within the prescribed period or submission of incomplete or unreliable information as part of the SZV-M report, financial sanctions in the amount of rubles are applied to such an insured against each insured person, article 17 of the Federal Law dated 2011. In addition, a new fine has been introduced since the year for violating the procedure for submitting information - rubles Art. That is, if in a year you violate the method of submitting SZV-M and submit, for example, a paper report instead of an electronic file, then inspectors from the PFR can additionally fine the organization or individual entrepreneur.

There were no such fines during the year.

Next, we will explain about the terms for updating the SZV-M in years. So, in the year, as before, several types of the SZV-M form are provided: With the original forms of SZV-M primary, everything is clear. In a year, they must be submitted no later than the 15th day of the month following the reporting one. However, in 2008, the legislation, as before, did not spell out anything about the deadlines for submitting supplementary or canceling forms.

But what is the time frame for updating SZV-M reports?

However, on January 19, the accountant independently revealed that one person was mistakenly not included in the report, who at the end of December of the year was hired under a paper contract.

Note that there are no restrictions on the deadlines for the delivery of supplementing and canceling SZV-M in the legislation. That is, the accountant can submit clarifying and canceling information at any time when he sees fit.

Report a typo

However, we recommend that you take into account the important points related to the possible onset of Sv. How computer repair accounting has already been said for late Sv the original primary SZV-M is liable in the form of a fine: The same penalty is provided for the submission of incomplete or inaccurate information, art.

Note that some territorial divisions of the PFR believe that insurers supplementing or canceling the SZV-M are required to submit no later than the deadline for reporting for the reporting period.

If you submit paper reports, then there will be a fine: paper the deadline for submitting information for December of the year after the 16th type of the year.

According to the logic of the representatives of the FIU, the insured in this case should be fined in the amount of rubles. After all, the accountant independently discovered the error and took measures to correct it.

The territorial body of the PFR did not reveal any error or unreliability.

Why, then, should the policyholder be held accountable for such actions? There are no official clarifications from the FIU in this regard. However, in our opinion, in order to avoid disputes with Maternity Capital Russia by the PFR authorities, it makes sense to submit clarifying or canceling paper SZV-M better before the deadline for submitting reports for the current month.

That is, for example, it is better to clarify the January report of the SZV-M year no later than February 15 of the year. This post has 1 comment. Latest news Articles Useful documents Tools. SZV-M in the year: Previous article Next article. Tax authorities have the right to conduct comprehensive on-site inspections.

Application for a discount to the FSS tariff for a year: How to write a memorandum, its samples. The inspectors decided to give types more time to submit reports to the supervisory authority.

Compiling and presenting a new form of SZV-M

In the table above, you can see that transfers were made, since the e number fell on a weekend. This means that from this date all the norms and deadlines for submitting reports on personal records of employees will be lost.

Part-time salary below the minimum wage:

Does this mean that the transfer was incorrect? In this case, you can adhere to the Civil Code of the Russian Federation, Art. Previously, if the staff was less than 25 people, then the form could be submitted in paper form.

The filling was done with a ballpoint pen.

To do this, the PFR official website offers to download free programs for sending a report.

If you submit reports in the old form, then the inspectors of the pension fund will not accept such documents.

The new form provides for an administrative fine for failure to submit the document. When the reporting first appeared, a fine was provided in the amount of rubles for each employee.

If an organization or merchant submitted reports not in electronic form, but on paper, then inspectors may additionally fine the insured in the amount of 1 ruble.

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