SZV-TD: new reporting to the Pension Fund from 2020

SZV-TD: new report to the Pension Fund of Russia

In connection with the transition of employers to electronic work books, starting from 2020, an obligation to submit information about the labor activities of employees to the Pension Fund of the Russian Federation will be introduced. These include information (clause “b”, part 4, article 1 of the Federal Law of December 16, 2019 No. 436-FZ):

about the place of work (name of the employer and his details);
about hiring, indicating (if any) the structural unit of the insurer to which the employee was hired;
about the labor function (work according to the position in accordance with the staffing table, profession, specialty indicating qualifications; specific type of work assigned to the employee);
about transfers to another permanent job;
about dismissal, grounds and reasons for termination of employment relations;
details of orders (instructions), other decisions or documents confirming the formalization of labor relations.

Cheat sheet on the article from the editors of BUKH.1S for those who do not have time

1. From 2020, all employers using the labor of hired employees are required to submit information about their work activities to the Pension Fund of Russia - the SZV-TD report.

2. SZV-TD will need to be submitted only to those employees who work under an employment contract. There is no need to submit a report for employees performing work according to the GAP.

3. SZV-TD is not regular. You will need to submit it to the Pension Fund as needed, and not every month.

4. Employers will be required to submit information to the Pension Fund of the Russian Federation in the form SZV-TD in cases of hiring employees, transferring them to another permanent job, dismissal, as well as employees submitting applications to choose the option of maintaining a work record book.

5. The employer will be able to submit the SZV-TD form on paper or in the form of an electronic document. If the number of employees working for the employer for the previous month is 25 or more people, the SZV-TD must be submitted exclusively in the form of an electronic document.

6. There will be liability for failure to submit the SZV-TD, but they will not be fined for the SZV-TD.

This information will be sent to the Pension Fund of Russia using the SZV-TD form (the form has already been prepared, but has not yet been approved).

New reporting is generated on the basis of orders, instructions and other personnel records of the policyholder.

Without exception, all organizations and individual entrepreneurs using hired labor will take the SZV-TD. Reporting will be generated and submitted for all employees, including those who work part-time and remotely.

Reporting must be submitted only for those employees who work under an employment contract. New reporting will not be provided for employees performing work under civil contracts.

For each employee working under an employment contract, a separate SZV-TD report must be submitted.

Reporting will be presented both on paper and in the form of an electronic document.

The specific form of reporting will depend on the number of employees working for the employer.

How can you generate and check an electronic report?

You can generate reports in several ways:

download special free Pension Fund programs;
fill out the reporting form online on the Pension Fund website;
fill out a report in the 1C Accounting program;
use paid online services (Kontur, Bukhsoft Online, Sky; My Business).

You can check the generated report for errors on the Pension Fund website:

select the “For Policyholders” section on the website, then “Employers”;
click “Free programs, forms and protocols”;
select the CheckPfr program and download it to your computer.

CheckPfr will check the document and report any errors found by displaying an "Error" or "Warning" message. Errors need to be corrected and the scan restarted. You need to send a report to the Pension Fund that does not contain errors. If the report is submitted and the error is discovered later, but the 15th has not yet arrived, you can submit an additional report. To do this, in paragraph 3 of the SZV-M form, you need to select the “Add” type (if you need to add an employee) or “Cancel” (so that previously sent information is not taken into account).

When do you need to take the SZV-TD?

Unlike the well-known SZV-M, the new personalized reporting is not regular. You will need to submit it to the Pension Fund as needed, and not every month, which, however, is also possible.

The need to submit the SZV-TD may be due to:

the employee submitting an application to continue maintaining a paper work record book;
an employee submitting an application to provide information about work activity (that is, to switch to an electronic work book);
conducting a personnel event against an employee.

Personnel activities in order to create an obligation to submit a SZV-TD are understood as: hiring, transfer to another permanent job, as well as dismissal.

The Pension Fund spoke about the nuances of the transition to electronic work books from 2020

Accordingly, employers will be required to submit information to the Pension Fund of the Russian Federation in the SZV-TD form in cases of hiring employees, transferring them to another permanent job, dismissing them, as well as submitting applications by employees to choose the option of maintaining a work record book.

The deadlines for submitting the SZV-TD are established in accordance with the new edition of Article 11 (clause 2.5) of the Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system.”

How can you submit a report?

In order to submit a completed report to the Pension Fund, two options are offered:

through accredited Certification Centers (ACC);
through authorized representatives providing services for sending reports to the Pension Fund.

If you choose the method of reporting through the ATC, the procedure is as follows:

select an ATC and conclude an agreement with it for the transfer of electronic information to the Pension Fund;
purchase software from an ATC representative;
submit an application to the Pension Fund for connection to electronic document management and enter into an agreement with the Pension Fund for electronic submission of reports;
obtain an electronic signature from an ATC representative and begin work.

Rice. 3. Scheme for providing electronic documentation through an electronic document management operator (EDC)

You can use the services of intermediary organizations. To do this you need:

select an intermediary organization with which an agreement for the provision of services is then concluded;
issue a power of attorney to the intermediary for the right to sign the submitted reports;
obtain consent from each employee of the organization to process his personal data.

All further work on submitting reports to the Pension Fund will be undertaken by an intermediary for a fee.

Attention: the list of authorized representatives can be clarified at the territorial office of the Pension Fund of the Russian Federation at the place of registration of the payer.

Deadlines for delivery of SZV-TD in 2020

In 2020, the SZV-TD will need to be submitted no later than the 15th day of the month following the month in which:

personnel measures were taken against the employee;
the employee submitted an application to continue maintaining a paper work record book;
the employee submitted an application to provide information about his work activity (that is, to switch to an electronic work record book).

If the SZV-TD will be submitted for the first time for any employee (for example, when he submits an application to switch to an electronic work book), the reporting must indicate information about his work activity as of January 1, 2020. That is, as of this date, the SZV-TD indicates his position, profession, specialty, qualifications, structural unit where he works, as well as the type of work performed.

If during the year no personnel events occur in relation to the employee and he does not declare the choice of maintaining a work record book, a SZV-TD for such an employee will not be submitted in 2020.

The deadline for submitting the first report in such situations is postponed to 2021.

We report to the Federal Tax Service

Payroll tax reports for 2020 are the largest category of all reporting. The inspectorate will have to prepare information about the income of employees and about the calculated income tax and insurance coverage.

2-NDFL

The certificate form was approved by order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ [email protected]

IMPORTANT!

Fiscal reports on wages in 2020 are provided annually before March 1 of the year following the reporting year, regardless of the taxpayer’s characteristics specified in the certificate. The rule is valid from 01/01/2020. This means that reports for 2020 will have to be submitted by 03/02/2020 (March 1 - Sunday).

If the employer has 10 or more employees, then submitting reports is only allowed in electronic form. Companies and individual entrepreneurs with up to 9 employees report both electronically and on paper.

IMPORTANT!

When submitting a 2-NDFL certificate on paper, you will have to fill out the register of certificates (KND 1110306).

Instructions for filling out: Certificate 2-NDFL in 2020: form, codes and due date.

A company or individual entrepreneur that fails to submit 2-NDFL on time will be fined. The amount of penalties is 200 rubles for each certificate not provided (Article 126 of the Tax Code of the Russian Federation).

In addition, a fine for responsible officials is likely - from 300 to 500 rubles (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

6-NDFL

The form was approved by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450 as amended on January 17, 2018 No. ММВ-7-11/ [email protected]

Provided to the inspection within one calendar month after the reporting period. The final calculation for the calendar year must be submitted to the Federal Tax Service by March 1 of the following year. Deadlines in 2020:

for 2020 - 03/02/2020;
1st quarter 2020 - 04/30/2020;
half year 2020 - 07/31/2020;
9 months 2020 - 02.11.2020;
2020 - 03/01/2021

Instructions for filling: How to fill out form 6-NDFL. Complete guide.

For each full or partial month of delay in submitting 6-NDFL, the company will be fined 1,000 rubles.

In addition, the Federal Tax Service has the right to block a company’s current accounts if the payment of 6-NDFL is delayed for more than 10 days.

Calculation of insurance premiums

The new form is attached.

The DAM must be submitted by the 30th day of the month following the reporting period:

for 2020 - 01/30/2020 - submit the calculation using the old form;
1st quarter 2020 - 04/30/2020 - a new report form is in effect;
half year 2020 - 07/30/2020;
9 months 2020 – 10/30/2020;
2020 - 02/01/2021.

The electronic format is provided for policyholders whose average number of employees is 10 or more. The rest have the right to report both on paper and electronically.

Instructions for filling out: Sample of filling out the DAM form in 2020.

The minimum fine is 1,000 rubles for each full and partial month of delay. Or 5% of the amount of insurance premiums payable for the reporting period, for each month, but not more than 30%.

Information on the number of employees

The form is provided by order of the Federal Tax Service dated March 29, 2007 No. MM-3-25/174.

The report is submitted annually, before January 20 of the year following the reporting period.

The method of submission is not legally approved. It is acceptable to submit information both on paper and electronically. We recommend following the rules established for other tax forms. If there are more than 100 people on staff, then report electronically.

Instructions for filling: .

If you do not submit the form on time, you will be fined 200 rubles under Article 126 of the Tax Code of the Russian Federation. Officials will also be punished under Article 15.6 of the Code of Administrative Offenses of the Russian Federation - from 300 to 500 rubles.

If the delivery day falls on a weekend, the report should be submitted on the first working day.

Deadlines for delivery of SZV-TD in 2021

In 2021, the SZV-TD will need to be submitted no later than the 15th day of the month following the month in which:

the employee transferred to another permanent job;
the employee submitted an application to continue maintaining a paper work record book;
the employee submitted an application to provide information about his work activity.

For other personnel events, special deadlines for submitting information are established. So, in 2021, the SZV-TD will need to be submitted no later than the working day following the day:

issuing an employment order;
issuing an order/instruction on the dismissal of an employee.

In addition, no later than February 15, 2021, it will be necessary to submit the SZV-TD for those employees who in 2020 did not apply to choose the work book option and in respect of whom no personnel measures were taken (clause 2.5 of Article 11 of the Federal Law dated 04/01/1996 No. 27-FZ).

The procedure for submitting SZV-TD to the Pension Fund of Russia

The employer will be able to submit the SZV-TD form on paper or in the form of an electronic document. The form of presentation of information depends on the number of insured persons (employees) working in the organization or individual entrepreneur.

Thus, if the number of employees working for the employer for the previous month is 25 or more people, the SZV-TD will need to be submitted exclusively in the form of an electronic document.

All other employers have the right to submit new reports on printed forms (clause “b”, part 7, article 1 of the Federal Law of December 16, 2019 No. 436-FZ).

The paper form is filled out either on a computer, or with ink, a ballpoint pen (any colors except red and green can be used), and block letters. The form must be filled out without erasures, corrections and without any abbreviations.

Electronic reporting is sent to the Pension Fund strictly according to the approved format (to be approved by a resolution of the Pension Fund later).

The paper report is certified by the signature of the manager or authorized representative and the seal of the organization (if any). SZV-TD in the form of an electronic document is signed with an enhanced qualified electronic signature.

In “1C:Enterprise 8” the form “Information on the labor activity of a registered person (SZV-TD)”, the electronic format of information SZV-TD will be supported after the approval of the relevant resolution of the Pension Fund of Russia with the release of subsequent versions. For deadlines, see “Monitoring Legislative Changes.”

What changed in reporting in 2020 and earlier

Since 2020, all administrative rights regarding insurance coverage for working citizens have been transferred to the Federal Tax Service. Tax officials not only collect and control the completeness of transfers to the relevant budgets, but also check reports.

The innovations affected only part of the SV (OPS, OMS and VNiM). Contributions for injuries (from accidents and occupational diseases) are controlled by the Social Insurance Fund. The old reporting form to the Social Insurance Fund has changed; now payers of contributions for injuries submit a new 4-FSS. How to fill out the document correctly, read the separate material “Instructions: filling out form 4-FSS.”

The changes also adjusted the procedure for settlements with budgets. Now the amounts are credited to the current accounts of the Federal Tax Service, and only then the tax authorities independently transfer budget funds to the corresponding accounts of extra-budgetary funds. How to fill out payment slips correctly, read the article “Who should pay insurance premiums now?”

Responsibility for failure to submit SZV-TD

Employers will bear responsibility for failure to submit the SZV-TD, as well as for submitting incomplete or unreliable information under Art. 5.27 Code of Administrative Offenses of the Russian Federation for violation of labor rights.

But they will not be fined for SZV-TD.

Instead of fines, employers will be sent warnings about the inadmissibility of violating the labor rights of employees. For these purposes, Art. 5.27 of the Code of Administrative Offenses of the Russian Federation will be supplemented with Part 1.1, which establishes punishment in the form of a warning for repeated (two or more times during the year) violation by the employer of the deadlines for submitting information about the work activities of employees.

The corresponding bill No. 748758-7 with amendments to the Code of Administrative Offenses of the Russian Federation has already been adopted by the State Duma in the first reading. In accordance with the amendments, warnings to employers will be issued not by the Pension Fund itself, but by Rostrud inspectors.