Is it necessary to include women on maternity leave in the SZV-M report?

The purpose of introducing a new report from organizations to the Pension Fund

The new SZV-M report was put into effect not long ago: in 2021, Resolution No. 83p of the Board of the Pension Fund was issued, which provided for such an obligation for employers.

The purpose of this report is to provide information to the Pension Fund about insured persons. The fund needed such information because the indexation of insurance pensions for age pensioners was suspended, which in turn required tracking working pensioners. That is, at its core, the SZV-M report is necessary for the fund to implement anti-crisis measures in the field of pension provision.

Composition of monthly EMO reporting to the Pension Fund

For each employee, the following information must be submitted monthly using the SZV-M form:

1) Insurance Number of an Individual Personal Account (SNILS);

Do you know what is the most common mistake in the calculation of insurance premiums and in SZV-M, due to which reports will not be accepted? Incorrect SNILS of employees. Even the correct value of the code in the report will be considered an error if it differs from the data of the Federal Tax Service or the fund. Check SNILS

2) last name, first name and patronymic;

3) taxpayer identification number (TIN).

Information is provided, inter alia, about persons who have entered into GPC agreements, for which insurance premiums are calculated.

The full name and SNILS of employees are also indicated in subsection 6.1 of section 6 of the ERSV calculation for the tax office (see “New ERSV form”). Also, starting from April 2021, this information, as well as the TIN of employees, will need to be reported additionally. The pension fund must develop a form for a new annual report on employee experience.

Obligation to provide information in the SZV-M form to the Pension Fund of Russia

Immediately after the resolution of the Board of the Pension Fund was issued on the provision of information about insured persons, policyholders had an additional obligation - to submit a report in the SZV-M form. Since almost all employers are policyholders, regardless of the number of employees in the company, such reporting is provided for joint stock companies, limited liability companies and individual entrepreneurs.

Important ! However, it should be remembered that individual entrepreneurs who have no employees at all and conduct all their business activities individually are not required to provide such a report.

Procedure for filling out the SZV-M report

The form for providing information on insured persons is approved by the above-mentioned resolution. However, the Pension Fund services do not provide any explanation on how to fill out such a report, emphasizing that the SZV-M form includes the necessary instructions for completion.

So, this document consists of four parts:

1. Information about the policyholder;
2. Information about the reporting period;
3. Information about the type of report: original, supplementary, or canceling;
4. Information about the persons insured by the policyholder.

All sections are required to be completed. However, in section 4 in the tabular section, the employer may not indicate the employee’s TIN if he does not know such data.

Important ! When filling out the form, you should never make mistakes, since the PFR inspection officer may fine you.

Providing a report to the dismissed person

According to para. 2 clause 4 art. 11 of Law No. 27-FZ of 04/01/1996, it is necessary to provide SZV-M upon dismissal of an employee. This must be done on the day of dismissal. Fill out in the same way as for submission to the Pension Fund, but include only the data of the resigned employee. Information about other persons is personalized and it is prohibited to provide it to third parties and organizations; this is established by the liability rules of Art. 90 Labor Code of the Russian Federation, art. 13.11, 13.14 Code of Administrative Offenses of the Russian Federation, art. 137 of the Criminal Code of the Russian Federation and other regulatory legal acts. In addition, receive confirmation that the document has been issued. This can be done in the following way:

• take written confirmation in free form;
• make a copy and put the employee’s signature and the date of provision on it;
• keep a journal of issue where the reason for issue and the signature on receipt will be recorded.

Filling out SZV-STAZH when granting parental leave

Parental leave is counted towards the total and continuous work experience, as well as into the work experience in the specialty (except for cases of early assignment of an old-age insurance pension) (Article 256 of the Labor Code of the Russian Federation).

In this regard, information about employees on parental leave to care for a child under 3 years of age is subject to mandatory reflection in the SZV-STAZH, incl. in cases where the employee is on such leave for the entire reporting period.

Not only parents, but also other persons can exercise the right to such leave, provided that they actually care for the child (Article 256 of the Labor Code of the Russian Federation).

Moreover, the fact of the presence or absence of payments made in favor of such employees, subject to insurance contributions, does not matter in this case.

Completing Section 3 of the SZV-STAGE will depend on whether the employee continues to work while on parental leave (on a part-time basis) or not.

If an employee does not work while on parental leave, then in column 11 “Additional information” of Section 3 of the form a special code is entered, the indication of which depends on:

- from the person to whom this leave is granted;

— depending on the child’s age (see table).

Who is entitled to parental leave?

Mother or father of the child

Up to one and a half years

The need to indicate information about maternity leavers in SZV-M

When compiling a SZV-M report, quite often the compiler has the question of whether it is necessary to include information about maternity leavers in the report. Moreover, by maternity leave, we can mean both women who went on maternity leave and employees who are on maternity leave for up to one and a half or three years of their children.

As mentioned above, the SZV-M report includes information on insured persons. At the same time, no matter what leave, called maternity leave, a woman goes on, she does not cease to be an insured person, therefore, this question clearly has a positive answer - women on maternity leave must be included in the SZV-M report.

However, not all maternity leavers are insured persons. So, if an employee who went on maternity leave temporarily arrived in our country and was a highly qualified specialist, she is not an insured person, which means there is no need to provide information about her to the Russian Pension Fund. In this case, such an employee does not need to be included in the tabular part of the SZV-M report.

SZV-M and employees on maternity leave - do they need to be indicated in the report?

Each accounting document has its own subtleties. But with the advent of a new document, new questions arise: how to fill it out, who fills it out and where to submit it.

The emergence of a new form for the SZV-M pension fund raised many questions. So, let's figure it out from the very beginning. How to reflect workers on maternity leave in SZV-M, do they need to be included in the general list?

Is it necessary to enter information about maternity leavers into SZV-M?

Maternity maids are employees on maternity leave. These include:

• Women on maternity leave.
• Employees who are on vacation and caring for children. In this case, maternity leave can be taken out not only by the mother, but also by the father, and the child’s immediate or distant relatives (depending on the circumstances). (Ministry of Health and Social Development Ave. No. 1012 N).

Employers submit information about those employees who officially work in the organization or work on the basis of a contract of any nature.

If such an agreement is concluded with a maternity leaver, then throughout the entire period of child care, the employer is obliged to enter information about her in the SZV-M form . If an employee is on maternity leave, it means that the person is listed as working for that company. And it doesn’t matter whether the employee was paid for this period.

Who should fill out the SZV-M report

This form was developed by the Pension Fund of the Russian Federation. It reflects all information about employees. The last name, first name, patronymic of the employees, their SNILS, and if data is available, the TIN are indicated. It looks like this:

Only employers who have employees or have entered into at least one employment contract fill out such a document. This may be a contract for one day or a one-time performance of work, but if a contract of a legal nature is concluded, then it is necessary to submit the SZV-M form to the pension fund.

You will have to submit and fill out the form until the organization closes. Even if there are no more employees left, but the company continues to operate, the form is filled out for one head of the company. In this case, there is no need to be confused: an individual entrepreneur who does not have employees does not submit a report! So, who submits the SZV-M report:

• An individual entrepreneur who has entered into an employment contract with at least one employee.
• Organizations and firms that have also entered into contracts and have one or more employees on staff.
• When signing contracts for one day or for seasonal work.
• All employers who have employees.

For details on filling out and submitting the SZV-M, watch the video:

What will need to be indicated in the SZV-M for an employee on maternity leave?

As already written, it does not matter who takes parental leave (father, mother, relative or guardian), the following individual data must be entered into the form:

• Full name of the employee on maternity leave.
• SNILS of a maternity leave person.
• TIN, if this data is known to the employer.

In addition, in a certain section of the RSV-1 form you will need to indicate:

• “Children” - when providing maternity leave for up to 1.5 years to the child’s parent (father or mother).
• “For children” - when providing maternity leave for up to 3 years to the mother or father.
• “Children” - when providing maternity leave for up to 3 years to any other relative of the child or his guardian.

Maternity leave in the RSV-1 report is noted in section 6.8, and the code “DECREE” is indicated there.

The pension fund did not consider it necessary to notify the employer whether to include maternity leave in the reporting.

Therefore, we can safely say that employees on maternity leave should be included in the SZV-M report. Special sections were allocated for them in the form. Maternity leavers are those employees who are listed as working at an enterprise or organization and whose employment relationship has not been terminated.

It is important for the responsible person to remember that any error or inaccuracy in indicating the staffing table may lead to penalties. Therefore, you should not forget any of your employees, no matter where they are. Once there is an employment agreement, it means that the employee is registered with the company. And individual accounting is kept according to it too.

The report is submitted to the regulatory authority no later than the 15th. This reporting is monthly, so every month on the 15th the document is first checked through the program (you can download it on the Pension Fund website) and then the document is sent to the fund.

The workplace of the responsible person must be prepared for sending such documents; appropriate programs must be installed so that documentary reporting can be sent on time and without technical problems.

Let us remind you once again that failure to submit the SZV-M form on time will result in a fine of 500 rubles for each employee. And if it is a large organization, then the fine will be large, and it can only be challenged in court.

Source: https://saldovka.com/nalogi-yur-lits/vznosyi-v-pfr-i-fss/dekretnyiy-otpusk-i-szv-m.html

Procedure and deadlines for submitting SZV-M

There are two ways to submit reports:

1. In paper form;
2. In electronic form.

Moreover, the first method is “dying out” as electronic services are gaining momentum. In addition, not all employers can use the paper format, but only those whose staff does not exceed 25 people. For such small companies, there are several options for providing a “paper” SZV-M report:

1. Personal visit to the territorial body of the Pension Fund;
2. Transfer of the report with a trusted person;
3. Sending a report by mail.

Organizations with a staff of 25 or more people are required to provide a report exclusively through electronic document management with the document certified by an electronic digital signature. If for some reason an employer with more than 26 employees provides a paper report to the Pension Fund, he will be fined.

There are certain deadlines for submitting information about insured persons in the SZV-M form. Initially, in 2021, ten days following the reporting month were allocated for the preparation and provision of such a report. However, from 2021 this period has been extended by five days, and now reports must be submitted no later than the 15th day of the month following the reporting month. If the 15th falls on a weekend, the deadline is moved to the next closest working date.

Thus, the deadlines for submitting SZV-M in 2021 are as follows:

• for January – February 15;
• for February – March 15;
• for March – April 15;
• for April – May 16;
• For May – June 16;
• For June – July 16;
• For July – August 15;
• For August – September 17;
• For September – October 15;
• For October – November 15;
• For November – December 17;
• For December – January 15, 2021.

In case of untimely submission of reports on insured employees, the organization risks receiving a fairly large fine.

SZV-M: basic provisions

The report form was adopted by Resolution of the Board of the Pension Fund of the Russian Federation dated 02/01/2016 No. 83p.

The report consists of 4 blocks:

1. Organization data: registration number in the Pension Fund, name, INN, KPP.
2. 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).
3. A type of form that depends on what information is provided. The primary report is “iskhd”, 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”.
4. Information about the insured persons (personalized data).

The document also includes:

• employees working under employment contracts, incl. and those who were not paid;
• individuals working under GPC agreements, when contributions are calculated under the agreements;
• employees on maternity leave.

The policyholder provides information about employees to the Pension Fund of the Russian Federation by the 15th day of the month following the reporting month on the basis of Article 11 of Law No. 27-FZ of 04/01/1996.

Do not forget that when the deadline for delivery falls on a weekend or holiday, then the date of delivery of the SZV-M is the next working day after the weekend or holiday.

If an organization submits a report later than the specified deadline, the Pension Fund of Russia fines it 500 rubles for each insured person.

>Report form

The procedure for correcting errors in SZV-M

It is strictly forbidden to correct errors in the SZV-M form itself. In order to correct incorrectly entered data, you need to make a new report and indicate the corresponding value in the third section:

1. DOP is a complementary form of SZV-M. Applies if you forgot to indicate an employee in the report. In this case, the report should contain only information about the forgotten employee.
2. OTMN is a canceling version of the report. It is used if an extra employee was included in SZV-M by mistake. In this case, it is necessary to indicate information about such an employee in section 4.

Answers to frequently asked questions

Question N1: Hello! For a couple of months, our organization was provided accounting services under a contract by a woman who was an individual entrepreneur. We always included information about it in the SZV-M report. In the first month there were no comments from the Pension Fund, but in the second month we were fined. Not long ago she went on maternity leave. Do we need to indicate information about it in the SZV-M report?

Answer: Firstly, information about such an employee did not need to be indicated in the SZV-M earlier, since this woman is your counterparty, not an employee. If you did this, then it was a mistake and the Pension Fund of Russia did not notice it the first time. Secondly, an individual entrepreneur providing services to an organization is not a person insured by the organization, be it a maternity leaver or a working person, which means that information about him does not need to be included in the SZV-M report. An individual entrepreneur must independently inform the Pension Fund about himself and his employees.