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A copy of the SZV-M is issued to employees without fail. This is directly provided for by Federal Law No. 27-FZ dated April 1, 1996 (Articles 11 and 15).
In the article we will tell you: to whom should a copy of the SZV-M be issued, within what time period, and what will happen if the company ignores this requirement.
When is a copy of SZV-M issued to employees?
The company is obliged to issue copies of SZV-M to employees those working under employment contracts, and those who work under civil contracts.
In addition, copies of the SZV-M must be given to the resigning employee and the retiring employee. Using this form, the employee will be able to confirm his insurance experience.
Deadline for issuing a copy of SZV-M
Copy of SZM-M to employees must be issued within the same time frame as the form is submitted to the Pension Fund. That is, it should be issued no later than the 15th of every month. But there are exceptions:
- For employees retiring, a copy of the SZV-M must be issued within 10 calendar days from the date of receipt of the application for the provision of documents for registration of pension.
- For resigning employees – on the day of dismissal.
- For employees working under GPC contracts – on the last day of the contract’s validity
- For everyone else - no later than five days from the date of application.
In 2017, two reports will have to be submitted to the Pension Fund. This is a monthly SZV-M and a new quarterly report on the insurance experience of employees. Read all the details in the materials of the magazine "Salary". and receive several bonuses as a gift. Select.
The procedure for issuing copies of SZV-M
In the form of a copy of the SZV-M, which is issued to the employee, only data on it must be indicated. A copy of the full report containing information about all employees cannot be issued. Since this is personal data that is secret and not subject to disclosure (Article 7 of the Federal Law of July 27, 2006 No. 152-FZ).
Sample copies of SZV-M in the hands of the employee is given below.
Copy of SZV-M for employees: sample
Having given a copy of the SZV-M to the employee, you must obtain written confirmation from the employee that he received it. We recommend using one of the following methods.
First– ask the employee to write a receipt in free form (a sample is presented below).
Second– make 2 copies of the SZV-M, on one of which ask the employee to sign for receipt.
Third– keep a log of issued documents. Having received a copy of the SZV-M, employees will sign it.
Written confirmation from the employee about the transfer of SZV-M to him: sample.
Fines if a copy of the SZV-M is not issued to employees
Law No. 27-FZ does not provide for fines for failure to issue copies of SZV-M to employees or for issuing them late. However, if an employee himself asks for these documents, and you do not give them, he can complain to the labor inspectorate, the prosecutor's office or the court. This is, of course, unlikely. But such a risk exists. Therefore, in order to avoid unnecessary disputes, it is better to issue a copy of the SZV-M if the employee requests it.
Law No. 27-FZ does not stipulate for what period the policyholder is obliged to transfer information to the insured person in the SZV-M form. The purpose of introducing SZV-M was to determine whether a pensioner is working (information from the Pension Fund of the Russian Federation “On the introduction of a new form of reporting to the Pension Fund of the Russian Federation for personalized accounting”). This form contains only information about the employee’s full name, SNILS and TIN and, in fact, does not confirm either the length of service or the amount of insurance premiums paid. Consequently, an organization can issue a resigning employee an SZV-M only for the month in which he resigns, which includes information only about this specific employee.
We fill out the CV when dismissing an employee
Add to favoritesSend to mail SZV-M upon dismissal of an employee is given to him in his hands in accordance with clause 4 of Art. 11 of the Law “On individual (personalized) accounting in the compulsory pension insurance system” dated 04/01/1996 No. 27-FZ. We will tell you how to comply with all legal requirements. Is it necessary to issue an SZV-M if an employee quits? When and in what form should an employee be issued a SZV-M certificate for those fired? Results Is it necessary to issue an SZV-M if an employee quits? All employers (organizations and individual entrepreneurs) are required to submit a monthly report to the regional pension fund according to the SZV-M form “Information about insured persons”.
This report records all citizens with whom official employment contracts or GPC agreements have been concluded. For the nuances of filling out the SZV-M when concluding a GPC agreement, see this publication. Officials say the report helps track working retirees.
How to issue a letter of resignation upon dismissal before submitting the report
As a rule, filling out a report in various accounting programs allows you to generate SZV-M for dismissed employees for one insured person. For more information on how a report is generated in 1C, for example, read the article “How to generate a SZV-M report in 1C (nuances).” In addition, it is necessary to obtain confirmation from the employee that the report has been received.
There are several ways to do this.
- You can take written confirmation from employees. The approximate content is as follows: “I, Ivan Ivanovich Ivanov, confirm that in accordance with Art. 11 of Law No. 27-FZ dated April 1, 1996, upon termination of the employment contract, I received copies of SZV-M on 15 sheets for the entire period of work.”
- You can print out all SZV-M for an employee in two copies and upon issuance, ask the employee to sign on the second copy.
Copies of SZV-M upon dismissal and to contractors The provisions of paragraph 4 of Article 11 of Federal Law No. 27-FZ dated April 1, 1996, in force in 2018, provide that the policyholder is obliged to issue copies of SZV-M:
- on the day of dismissal of the employee;
- on the day of termination of a civil contract for which insurance premiums are calculated.
Note that in 2018, in paragraph 4 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ, there is no provision that employers are required to issue a copy of the SZV-M to employees retiring. In 2018, copies of SZV-M must be issued on the day of dismissal or termination of a civil contract. No applications from employees or contractors are required for this.
Attention
Report form Download How to fill out SZV-M if an employee quits Frequently asked question - are dismissed employees included in SZV-M? At the time of dismissal, the organization terminates the employment relationship with the employee. In the month of dismissal, the employee is included in the report, but in the next month - no longer. Let's take a closer look at the case of filling out a form when an employee resigns.
Ivanov I.I. resigns on May 22, 2018. The accountant submits the report form for the month of May, including Ivanov I.I. The accountant of the organization GBOU DOD SDYUSSHOR "ALLUR" compiles SZV-M for May 2018. Let's fill out the report step by step. Step 1. Fill in the organization’s data: registration number in the Pension Fund, name, INN, KPP.
Step 2. Specify the reporting period. Step 3. Reflect the type. Step 4. Submit information about the insured persons: personalized data, SNILS and TIN. For June 2018, the accountant will no longer include this employee.
- Is it necessary to issue a certificate to an employee upon dismissal?
- Filling out a CV when dismissing an employee
- Sv-m upon dismissal of an employee in 2018
- Is it necessary to issue a certificate of recognition upon dismissal of an employee?
- Filling out the szv-m form when dismissing an employee
Is it necessary to issue a SZV-M certificate to an employee upon dismissal? SZV-M certificate upon dismissal: example of completion and sample When issuing a copy of the SZV-M, you need to check that it is filled out correctly. When preparing the SZV-M report certificate, the following data must be indicated:
- Data of the policyholder, his details in the Pension Fund of Russia;
- Date of the reporting period;
- Form type (outgoing);
- Full name, SNILS and TIN of the employee;
- Date of issue of the certificate.
At the bottom there is the name of the manager, his signature, date and seal (if available).
For what period are ssvm certificates issued upon dismissal?
SZV-M upon dismissal of an employee in 2018 In addition to submitting the SZV-M to the Pension Fund of Russia, it must be handed over to the employee. IMPORTANT! Law No. 27-FZ states that the SZV-M certificate must be issued upon dismissal of employees, when insured persons submit an application upon retirement, and also monthly along with the submission of a report to the regulatory authority. Important In this case, you need to obtain written confirmation from the insured person that the document was actually transferred to him.
When and in what form should an employee be issued a SZV-M certificate for those dismissed? When dismissing an employee, a copy of the SZV-M should indicate only his last name and his data. Information about other employees cannot be indicated, since it relates to personal data and is not subject to disclosure. In column 3 you will indicate the type of “output” as usual, and in column 4 - information about the employee.
Sv-m upon dismissal of an employee in 2017
- For the illegal collection or transfer of information that is a personal secret under the Criminal Code of the Russian Federation, large fines of up to 300,000 rubles may be applied. Also, the perpetrators may be subject to forced labor, removed from certain positions, or punished with detention for up to 4 years (Clause 2 of Article 137 of the Criminal Code of the Russian Federation);
- Criminal punishment is almost never applied in such a situation, but in order to avoid various types of punishments, it is worth following the rules for drawing up SZV-M and other reports.
Issuance of SZV-M to an employee upon dismissal. In this case, the document is generated for one person. An accountant can do this in his program, with which he submits reports.
The legislation does not stipulate the employer’s liability for untimely issuance of a copy of the SZV-M or for refusal to issue it.
Online magazine for accountants
SZV-M: main provisions The report form was adopted by Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 No. 83p. The report consists of 4 blocks:
- Organization data: registration number in the Pension Fund, name, INN, KPP.
- Reporting period equal to the month for which data is submitted - January (01), February (02), March (03), April (04), May (05), June (06), July (07), August (08) , September (09), October (10), November (11), December (12).
- A type of form that depends on what information is provided. The primary report is “outcome”, the original form. If you forgot and did not include the insured person, or you need to supplement information about someone, then submit an “additional” supplementary form. If you need to exclude someone, then create a canceling form - “cancel”.
- Information about the insured persons (personalized data).
However, it is worth regulating the procedure for providing these copies in order to protect against unwanted disagreements with employees. Here are some options for this:
- Logbook for issuing copies.
- 2nd copy of the certificate with the employee’s signature.
- Receipt for receipt of a copy of the SZV-M certificate.
One of the best options is a logbook. It takes up little space, is practical, and you can also indicate the reason for issuing the certificate.
Approximate sample: Printing out the 2nd copy is, of course, a way out, but quite labor-intensive. In addition, over time there will be a lot of them - again, additional paper bales. The receipt is drawn up in any free form. Sample sample: A certificate is issued to an employee within 5 days from the date of writing an application for a copy of the SZV-M.
For what period should I give SZM upon dismissal?
In addition to submitting the SZV-M to the Pension Fund, it must be handed over to the employee. IMPORTANT! Law No. 27-FZ states that the SZV-M certificate must be issued upon dismissal of employees, when insured persons submit an application upon retirement, and also monthly along with the submission of a report to the regulatory authority. In this case, you need to obtain written confirmation from the insured person that the document was actually transferred to him.
When and in what form should an employee be issued a SZV-M certificate for those dismissed? When dismissing an employee, a copy of the SZV-M should indicate only his last name and his data. Information about other employees cannot be indicated, since it relates to personal data and is not subject to disclosure. In column 3 you will indicate the type of “output” as usual, and in column 4 - information about the employee.
On the day of dismissal of an employee, the policyholder is obliged to provide him with extracts from the information in the form SZV-M and SZV-STAZH.
1. For what period is the employer obliged to issue these statements to the employee (for the last reporting period or for the entire period of the employee’s work)?
2. If the employer provides the employee with a statement in violation of the deadlines or not for the entire period, then what responsibility is established for this violation?
On this issue we take the following position:
- SZV-M - for the reporting month;
On this issue we take the following position:
1. On the day of dismissal of an employee, the insurer is obliged to provide him with extracts from the information in the form SZV-M and SZV-STAZH, containing information only for this employee.
Both forms are issued to the employee not for the entire period of his work in your organization, but only for the reporting period:
- SZV-M - for the reporting month;
- SZV-STAZH - for the reporting (including the current) year.
2. Bringing the policyholder to administrative liability is possible only in the event of failure to provide the resigning employee with individual personalized accounting information.
Justification for the position:
1. Determination of the period for which the employee must be issued extracts from information in the form SZV-M and SZV-STAZH
On the day of dismissal of an employee or on the day of termination of a civil contract for which insurance premiums are calculated, the policyholder is obliged to transfer personalized accounting information to the insured person, in particular SZV-M, SZV-STAZH (paragraph 2, paragraph 4, paragraph 2-2.3 Article 11 of Law No. 27-FZ).
At the same time, Law No. 27-FZ does not contain an answer to the question of for what period the employer must issue the specified forms to the dismissed employee.
The answer to this pressing question for policyholders was given in a letter from the State Administration - Branch of the Pension Fund of the Russian Federation for Moscow and the Moscow Region dated 04/03/2018 N B-4510-08/7361/E, from which it follows that the policyholder is obliged to provide the insured person with extracts from the information , submitted by the policyholder to the Pension Fund of Russia for the reporting period:
- SZV-M - for the reporting month;
- SZV-STAZH - for the reporting (including the current) year.
It is not necessary to provide the employee with extracts from the specified forms for the entire period of his work in the organization (provided that this period of work is not equal to the reporting period).
Similar explanations on this issue are presented on the Rostrud information portal “Online Inspectorate.RF”.
However, experts from the Ministry of Labor of the Russian Federation disagree on what is considered a reporting period: the period in which the employee quits, or the period preceding the dismissal of the employee.
For example, one of the clarifications for November 2017 states that the SZV-M form is issued for the month in which the employee is dismissed. And in the same month, a completely opposite explanation was given, from which it follows that the SZV-M form is submitted for the month preceding the month in which the employee is dismissed.
In May 2018, specialists from the Ministry of Labor of the Russian Federation, in their next clarification, again recommended issuing an extract from the SZV-M form for the month in which the employee quits.
In our opinion, the information provided for in paragraphs. 2-2.3 tbsp. 11 of Law N 27-FZ, are presented to the dismissed employee for the period in which he quits.
This follows from a direct reading of paragraph 4 of Art. 11 of Law No. 27-FZ, which establishes the obligation of the insurer to provide information upon dismissal of an employee.
Thus, in the first paragraph of this norm we are talking specifically about a copy of the information provided for in paragraphs. 2-2.3 tbsp. 11 of Law N 27-FZ, which must be issued to the insured person no later than five calendar days from the date of his application. Let us recall that until January 1, 2017, the employer was obliged to provide the employee with such information within the same time frame as in the Pension Fund of Russia (i.e., for example, information in the SZV-M form, based on the specified norm as amended by Law No. 27- The Federal Law, which was in force until January 1, 2017, should have been issued to the employee monthly).
Moreover, in the second paragraph of clause 4 of Art. 11 of Law No. 27-FZ only deals with the transfer of information provided for by Law No. 27-FZ. At the same time, it follows from this norm that the issuance of such information is not linked to the timing of its submission to the Pension Fund.
Thus, based on the fact that before the employee’s dismissal, he may already have copies of the information submitted by the policyholder to the Pension Fund of the Russian Federation for past reporting periods, it is logical to conclude that in the second paragraph of clause 4 of Art. 11 of Law No. 27-FZ refers to the transfer to the resigning employee of information only for the period for which the policyholder has not yet submitted reports to the Pension Fund of the Russian Federation, i.e. for the reporting period in which the employee is dismissed.
2. Bringing the policyholder to administrative liability
Neither Law No. 27-FZ, nor other regulatory acts of pension legislation establishes the responsibility of the policyholder for failure to fulfill or improper fulfillment of the obligation to provide individual personalized accounting information to employees of the organization (including in the event of their dismissal).
Based on examples of judicial practice, failure to provide a dismissed employee with personalized accounting information in violation of clause 4 of Art. 11 of Law No. 27-FZ is a violation of the employee’s labor rights and is covered by the norms of the Code of Administrative Offenses of the Russian Federation.
When holding policyholders to this responsibility, judges proceed from the provisions of Art. 1 of Law No. 27-FZ, by virtue of which the insured persons are understood directly as employees carrying out their activities under an employment contract, and the insured are employers.
Based on this, the provisions of Law No. 27-FZ, regarding the issuance of personalized accounting information to an employee upon dismissal, contain labor law norms (Labor Code of the Russian Federation).
Therefore, for failure to provide the dismissed employee with the specified information, the employer is liable in accordance with the requirements of the Labor Code of the Russian Federation, which stipulate that persons guilty of violating labor legislation and other acts containing labor law norms are subject to disciplinary and financial liability in the manner established by the Labor Code RF and other federal laws, and are also brought to civil, administrative and criminal liability in the manner established by federal laws (see, for example, the decision of the Tymovsky District Court of the Sakhalin Region dated November 11, 2016 in case No. 2-437/2016 , decision of the Motovilikha District Court of Perm, Perm Territory dated September 14, 2015 in case No. 12-442/2015).
Specialists from the Ministry of Labor of the Russian Federation also indicate the possibility of holding employers accountable under the Code of Administrative Offenses of the Russian Federation in their explanations presented on the Rostrud information portal “Online Inspectorate.RF”.
Based on the foregoing, we believe that the employer can be held liable under the Code of Administrative Offenses of the Russian Federation, but only if, when dismissing an employee, he does not transfer the personalized accounting information provided for by Law No. 27-FZ.
Hold the employer liable on the basis of the Code of Administrative Offenses of the Russian Federation if the employee is promptly provided with information in the forms SZV-STAZH and SZV-M, but, for example, not for the period in which he quit, but for the period preceding the dismissal, in our opinion , will be very problematic, based on the fact that there is no consensus on this issue even among specialists from the Ministry of Labor of the Russian Federation.
Prepared answer:
Expert of the Legal Consulting Service GARANT
Member of the Chamber of Tax Consultants Elena Titova
The answer has passed quality control
The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.
When dismissing an employee, should I issue SZV-M or not? A common question that arises from employers. In April 2016, an innovation appeared - upon dismissal, in addition to 2-NDFL certificates and average earnings, the accountant must provide SZV-M. This is mandatory, as it is prescribed by law (Federal Law No. 27).
SZV-M upon dismissal of an employee
This document indicates the employee’s length of service, and it does not matter what type of contract was signed with him. The point is that the employer (the policyholder) pays contributions for the employee even for 1 day worked. In the future, this certificate will be needed for the correct calculation of pension payments.
The employer is obliged to provide data in the SZV-M form to employees before the 15th day of each month, at the same time as reporting to the Pension Fund. Upon dismissal, the SZV-M is issued on the employee’s last day of work.
To the Pension Fund of Russia, policyholders provide SZV-M for all employees of the company. The accountant does not have the right to provide the employee with an exact copy of the SZV-M, since it contains personal data of other employees (TIN, full name, SNILS). It is prohibited by law to disclose such information.
Administrative and criminal liability may be applied for the dissemination of personalized data:
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- For disclosure of inaccessible information by an official, a fine for citizens is from 500 to 1,000 rubles, for officials - from 4,000 to 5,000 rubles. (according to Article 13.14 of the Code of Administrative Offenses of the Russian Federation);
- For the illegal collection or transfer of information that is a personal secret under the Criminal Code of the Russian Federation, large fines of up to 300,000 rubles may be applied. Also, the perpetrators may be subject to forced labor, removed from certain positions, or punished with detention for up to 4 years (Clause 2 of Article 137 of the Criminal Code of the Russian Federation);
- Criminal punishment is almost never applied in such a situation, but in order to avoid various types of punishments, it is worth following the rules for drawing up SZV-M and other reports.
Issuance of SZV-M to an employee upon dismissal
In this case, the document is generated for one person. An accountant can do this in his program, with which he submits reports.
The legislation does not stipulate the employer’s liability for untimely issuance of a copy of the SZV-M or for refusal to issue it. However, it is worth regulating the procedure for providing these copies in order to protect against unwanted disagreements with employees.
Here are some options for this:
- Logbook for issuing copies.
- 2nd copy of the certificate with the employee’s signature.
- Receipt for receipt of a copy of the SZV-M certificate.
One of the best options is a logbook. It takes up little space, is practical, and you can also indicate the reason for issuing the certificate. Sample sample:
Printing a second copy is, of course, a way out, but quite labor-intensive. In addition, over time there will be a lot of them - again, additional paper bales.
The receipt is drawn up in any free form. Sample sample:
The employee is issued a certificate within 5 days from the date of writing the application for a copy of the SZV-M.
Certificate SZV-M upon dismissal: example of filling and sample
When issuing a copy of the SZV-M, you must check that it is filled out correctly. When preparing the SZV-M report certificate, the following data must be indicated:
- Data of the policyholder, his details in the Pension Fund of Russia;
- Date of the reporting period;
- Form type (outgoing);
- Full name, SNILS and TIN of the employee;
- Date of issue of the certificate.
At the bottom there is the name of the manager, his signature, date and seal (if available). Sample certificate:
In many organizations, copies of SZV-M certificates are issued automatically along with other documents upon dismissal. The employee should not demand it, and the employer should not wait for an application for its issuance from the employee. This is prescribed by law, which means it must be issued quickly and without delay.
A little time will pass, and this process will become commonplace, uncomplicated and more understandable for the employer.
SZV is a report reflecting information about all employees working under labor and civil law agreements. This form is subject to monthly submission to the territorial office of the Pension Fund of the Russian Federation on the basis of a form approved by Resolution 83p of 02/01/16. In the article, we will look at filling out the SZV-M using examples and provide a sample with specific data.
Who fills out the SZV-M report
Information must be submitted by individual entrepreneurs, organizations, and private practitioners who have employees in:
- Labor agreements;
- Civil agreements;
- Other types of contracts from clause 2.2 of Article 11 of the Law on Personalized Accounting.
It is also necessary to submit information about those persons with whom the above agreements were signed or terminated in the reporting month. If an employee worked at least 1 day in the reporting month, and is at the same time an insured person, then information about him must be shown in the SZV-M for this month.
Deadlines for submitting the completed SZV-M report
The report is monthly, so it must be submitted at the end of each month no later than the fifteenth day of the next month. Any number that falls on the 15th day is subject to transfer to the working day following the 15th day. Both electronic and paper submission forms are available for policyholders, if the average number of employees is within 24 people, otherwise it is mandatory to submit the SZV-M in electronic format.
The report is submitted electronically through the operator via TKS, certified by UKEP. The day of submission is considered to be the date specified in the notification from the operator about receipt of the electronic document.
The paper report form can traditionally be brought to the pension office or sent by mail. However, the first method is preferable, since the document will reach the addressee faster and will be verified by the Pension Fund. When transferring SZV-M through a proxy, you must attach a power of attorney or other paper that allows you to perform this action.
Instructions for filling out the SZV-M form
The form contains 4 sections, each with explanations for filling out, which should be followed when preparing the monthly report. The filling procedure is indicated in the table:
| Section name | Explanations for filling |
| 1. Details of the policyholder | Information about the employer using hired labor. The details should include:
|
| 2. Reporting period | The digital code indicates the time period for which the report is prepared - each month is assigned a two-digit code corresponding to the serial number of the month in the year, starting from 01 to 12. The corresponding reporting year is also written down. |
| 3. Shape type | The form type code is entered into the field; there are three such codes:
This field is required for registration; you must enter one of the above letter codes. |
| 4. Information about the insured persons | A list of persons with whom contracts were signed or terminated (labor, civil employment or other), as well as contracts with whom continued to be valid, is provided. In the table, for each employee you need to indicate:
This section provides a list of all workers, regardless of their number. If one sheet with a table is not enough, additional ones are issued. There is no need to create batches for this report. |
Filling out SZV-M upon dismissal of an employee
You need to act similarly when hiring a new employee in the reporting month; information on him should also be included in the fourth section.
Sample SZV-M for December 2016
In December, the company Medved LLC employed 8 people; an employment contract was signed with 7 employees, and a civil contract was signed with one. Two of the 8 employees quit, contract termination dates were 12/09 and 12/22. The report should be formatted like this:
Features of supply zero SZV-M
Zero SZV-M is a report in which the first three sections are completed, but there is no information in the fourth section. Do I need to take it? SZV-M is information about employed persons, submitted to the Pension Fund of Russia to show personal data about insured employees. If there are no such persons, then the meaning of forming SZV-M is lost.
The question of the need to submit a zero report may arise in cases where the company has not signed an employment or civil law agreement with anyone. That is, the company has a founder, but no employees, and no contract was concluded with the founder either. This situation is also possible for an individual entrepreneur, when a citizen has registered as an entrepreneur, but has not hired employees. In such cases, is it necessary to submit a zero SZV-M with the fourth section blank?
Errors in preparing SZV-M
When forming SZV-M, the following mistakes are most often made:
- The report includes information on employees dismissed in the previous period;
- The report does not show data on persons registered for work in the reporting month;
- The form does not include employees who are on one of the types of leave in the reporting month (main, without salary, maternity or other) or on sick leave.
Example 1. With employee A.A. Krotov’s employment contract was terminated in November 2016. When preparing SZV-M for December 2016. this employee was mistakenly included in the list of insured persons. What to do?
The policyholder should once again draw up the SZV-M, in section. 3 put the code “cancel”, in section 4 provide the correct list of persons from which the previously dismissed employee will be excluded. Thus, the Pension Fund of Russia will cancel a previously submitted document with the “outcome” type with erroneously specified data, and accept the new report with the “cancel” type for accounting.
Example 2. Employee A.A. Enotov was registered for work in December 2016, but in the SZV-M for December, information about him is not shown in section. 4. How to fix the error?
The policyholder should generate another SZV-M form, supplementing the original one, in section. 3 put the code “additional”, and in section 4 include only data about the hired employee who was not taken into account in the original report. There is no need to include information previously specified in the original report in the supplementary report form.
If an employee was ill for the entire reporting month, was on labor or another type of leave, it should still be shown in the report. If by mistake the person’s data is not shown in the list in Section 4, then the error must be corrected in the order given in example 2.
Article 17 of Law 27-FZ, which establishes liability for policyholders, states that for each insured person for whom erroneous or incomplete information was provided, the employer company is obliged to pay a fine of 500 rubles. However, this article does not contain exact deadlines within which it is allowed to submit a canceling or supplementing SZV-M without charging fines. However, it is said that the policyholder must correct the error identified by the Pension Fund no later than 5 days from the date of receipt of the notification paper from the fund.
What to do if the employer does not have enough information about employees to fill out the SZV-M? For example, the employee did not provide a certificate containing the TIN, or did not provide a pension certificate with the SNILS number. If the policyholder does not have enough TIN to fill out the information, then there will be no penalties for the organization that filed the SZV-M without the TIN. In the report itself, in the column for indicating the TIN, it is explained that this detail is not mandatory.
In this case, the SNILS column is mandatory; for each insured employee indicated in the table, you must enter the personal number of his pension certificate. If the employee does not have one, the employer’s task is to find out SNILS as quickly as possible. To do this, the employee should submit documents to the Pension Fund. The process of preparing SNILS can take up to 5 weeks, so it is better to clarify the issue of filling out SZV-M in such a situation with the Pension Fund of the Russian Federation, to which the policyholder reports. It may be possible to produce a certificate in a shorter period, or submit the original SZV-M without SNILS in a timely manner, and then send a supplementary SZV-M indicating the pension certificate number received by the employee.
