Information in the SZV must also be included in the absence of payments to the employee in the reporting period. GPC agreement: SZV-M Are contract agreements reflected in the SZV-M?
Question 1. To whom exactly should policyholders submit monthly reports?
Answer.
In accordance with paragraph 2.2 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system,” insurers submit monthly reports on each insured person working for them (including persons who have entered into civil law contracts nature, the subject of which is the performance of work, provision of services).
In accordance with section 4 of the Information on the SZV-M form, this form contains data on the insured persons - employees of the insured, with whom the following contracts were concluded, continue to be valid or terminated during the reporting period:
- employment contracts;
- civil contracts, the subject of which is the performance of work, provision of services;
- agreements on the alienation of the exclusive right to works of science, literature, art;
- publishing license agreements;
- licensing agreements granting the right to use works of science, literature, and art.
Thus, to resolve the issue of submitting or not submitting monthly reports for a specific insured person, it is necessary to proceed from the following:
1) what agreement is concluded between the employer and the insured person (type of agreement);
2) whether this agreement was in force in the reporting period - month (Information in the SZV-M form is subject to submission if in the reporting period the corresponding agreement was in force for at least 1 day);
3) it does not matter whether in the reporting period wages (remuneration) were accrued and paid under this agreement and insurance contributions for compulsory pension insurance.
Let's look at this situation using examples.
The insured person, who worked under an employment contract, was fired (the employment contract was terminated) on February 1, 2019 (i.e., in February 2019, this insured person had only one working day).
In this case, the situation occurs when the contract was terminated in the reporting period - February 2019. Accordingly, the policyholder is obliged to submit information for this insured person in the SZV-M form for February 2019.
On January 31, 2019 (the last working day of January 2019), a civil contract was concluded between the policyholder and the insured person, the subject of which is the performance of certain types of work. Since the work under this agreement has not yet been completed, then, accordingly, at the time of submitting monthly reports, the Acceptance Certificate for the work performed has not been issued, and payment under this agreement has not been made.
The agreement was concluded in the reporting period - January 2019. Accordingly, the policyholder is obliged to submit information for such an insured person in the SZV-M form for January 2019.
The insured person has been working for the policyholder since 2012 under an employment contract concluded for an indefinite period. From December 2017 to the present, this employee has been on parental leave until the child reaches the age of 1.5 years.
In the reporting period - February 2019, the agreement continues to be valid. Accordingly, the policyholder is obliged to submit information for this insured person in the SZV-M form for February 2019.
The insured person has been working for the policyholder since 2010 under an employment contract concluded for an indefinite period. From January 1 to January 31, 2019, the specified employee was on leave without pay.
In the reporting period - January 2019, the agreement continues to be in force. Accordingly, the policyholder is obliged to submit information for this insured person in the SZV-M form for January 2019.
The issue of submitting monthly reports is resolved in a similar way in cases where an employee who is actually in an employment relationship with the policyholder (i.e. there is a situation where the contract was valid for at least one day during the reporting period) did not work (i.e. for some reason did not comply with internal labor regulations). For example, during the period of temporary disability, maternity leave, leave to care for a child aged 1.5 to 3 years, as well as during absenteeism, downtime (both due to the fault of the administration and the fault of the employee) and in others similar situations.
At the same time, please note that if the organization made any payment to the insured person outside the framework of an employment contract or a civil law contract, the subject of which is the performance of work or the provision of services (for example, payment of remuneration for a holiday to former employees of the organization, payment of scholarships to students, etc. .p.), for such insured persons Information in the SZV-M form is not subject to submission.
Question 2. Should an organization that does not conduct financial and economic activities and that does not have hired employees submit Information in the SZV-M form and Information in the SZV-STAZh form for the founder acting as a manager, if an employment contract has not been concluded with him?
Answer. Since April 2018, the procedure for submitting information about insured persons in the SZV-M form has changed for policyholders who do not conduct financial and economic activities, who do not have employees (with whom employment or civil law contracts have been concluded), and the functions of the manager are performed by a single founder or one of the founders of the organization.
Starting from the reporting period - April 2018, these insurers must submit information in the SZV-M form for the following categories of insured persons:
For the sole participant (founder), member of the organization, owner of its property, who performs the functions of a manager without concluding an employment or civil law contract;
One of the participants (founders) of the organization who is entrusted with the functions of a manager without concluding an employment or civil law contract.
In addition, starting from the reporting period - calendar year 2018, for the specified categories of insured persons, policyholders are required to submit Information in the form SZV-STAZH.
This information should be filled out from April 2018, that is, from the month from which the policyholder had to submit information in the SZV-M form.
If the policyholder began to submit information on the SZV-M form for calendar months earlier than April 2018, then data on the periods of work of the insured person in the information on the SZV-STAZH form should be indicated starting from the corresponding month for which the information was first submitted to him according to the SZV-M form.
Information about the periods of work of the insured person in section 3 of the information on the SZV-STAZH form is filled out as follows:
Question 3. Should an organization submit reporting documents for persons holding elected positions in non-profit cooperatives and partnerships?
Answer. In accordance with the provisions of the Labor Code of the Russian Federation, persons holding elected positions in non-profit cooperatives (partnerships) are considered to be engaged in labor activities, regardless of the fact of concluding an employment or civil law contract with them.
Based on the above, starting from the reporting period - May 2018, insurers who are non-profit cooperatives and partnerships are required to provide information in the SZV-M form on persons holding elected positions in the named cooperatives (partnerships), regardless of the fact of the existence of a contract with them employment or civil law contract, as well as the frequency of payment of monetary remuneration.
Also, information on the SZV-STAZH form for the reporting period - 2018 must be submitted for these persons.
An exception is the situation when the Charter contains provisions that a person holding an elective position carries out activities on a voluntary basis, for which the payment of monetary remuneration is not provided. To be exempt from the obligation to submit information in the SZV-M and SZV-STAZh forms, such an insured must submit the said Charter to the Pension Fund Office.
Information on the SZV-STAZH form for the reporting period - calendar 2018 should be filled out taking into account the calendar month of 2018, for which information on the SZV-M form was first submitted for persons holding elected positions in non-profit cooperatives (partnerships).
In this case, information about the periods of work of the insured person in section 3 of the information on the SZV-STAZH form is filled out as follows:
- - calendar months in which payments and other remuneration were not made in favor of the insured person (and, accordingly, insurance premiums were not accrued) must be reflected in column 11 “Calculation of the insurance period. Additional information" with the code "NEOPL";
- - calendar months in which payments and other benefits were accrued in favor of the insured person and, accordingly, insurance premiums were calculated, are reflected as periods of work included in the insurance period (without indicating any code).
Question 4. How should public associations (including political parties and trade union organizations) submit Information in the SZV-M form?
Answer. The question of the need to submit Information in the SZV-M form by public associations (including political parties and trade union organizations) also depends on the fact of the presence or absence of labor or civil law relations between the public association and its participants, based on labor or civil law contracts, on payments for which insurance premiums for compulsory pension insurance are calculated and paid.
In the absence of relevant agreements, public associations do not submit Information in the SZV-M form for such persons.
Question 5. Should organizations carrying out charitable activities submit information in the SZV-M form?
Answer. Based on the provisions of the Federal Law of August 11, 1995 No. 135-FZ “On charitable activities and volunteering (volunteering)”, selfless performance of work, provision of services, and provision of other support is possible within the framework of charitable activities, the conditions for the implementation of which, in accordance with Article 17.1 of the said law, can be fixed in a civil contract concluded between a volunteer (volunteer) and a beneficiary, and the subject of which is the volunteer’s (volunteer) free performance of work and (or) provision of services for the purposes specified in paragraph 1 of Article 2 of the said law, or in other public useful purposes.
At the same time, in accordance with Part 6 of Article 420 of the Tax Code of the Russian Federation, payments to volunteers (volunteers) as part of the execution of concluded civil contracts, to reimburse the expenses of volunteers (volunteers), with the exception of food costs in an amount exceeding the daily allowance provided for in paragraph 3 Article 217 of the Tax Code of the Russian Federation are not subject to taxation by insurance premiums.
In this regard, if, within the framework of civil contracts concluded with volunteers (volunteers), voluntary (volunteer) organizations make payments aimed at reimbursement of their food expenses in an amount exceeding the daily allowance for such insured persons Information on the SZV form -M introduce themselves.
Question 6. Can an organization submit “zero” Information on the SZV-M form (without filling out information about the insured persons).
Answer. There are no legal grounds for accepting “zero” information from policyholders in the SZV-M form (without filling out information about the insured persons). This information must necessarily contain information about specific insured persons.
Question 7. Should insurers who independently pay insurance premiums (individual entrepreneurs, lawyers, notaries engaged in private practice, arbitration managers) submit Information in the SZV-M form?
Answer. The categories of policyholders specified in the question do not submit monthly reports.
However, if independent payers of insurance premiums have employees (i.e. persons with whom they have concluded employment contracts or civil contracts), then, accordingly, these insurers must submit Information in the SZV-M form for their employees.
It should be borne in mind that from 01/01/2017, in connection with the transfer of functions for the administration of insurance contributions from the Pension Fund of the Russian Federation to the tax authorities, the procedure for registration with the Pension Fund of the Russian Federation of individuals who have entered into contracts with employees (individual entrepreneurs, lawyers, notaries engaged in private practice, arbitration managers), as well as the procedure for submitting reporting documents.
In this regard, independent payers of insurance premiums, who are employers, must submit individual (personalized) accounting information for the insured persons working for them to the Pension Fund of the Russian Federation, indicating the registration number assigned to them as individuals who independently pay insurance premiums for themselves. The registration number in the Pension Fund of the Russian Federation assigned to independent payers of insurance premiums who have employees before 01/01/2017 should not be used when submitting reports to the Pension Fund of Russia.
Question 8. Should monthly reports be submitted for employees of law enforcement agencies and other law enforcement agencies?
Answer. Information in the SZV-M form should be submitted for insured persons who are covered by compulsory pension insurance (see Article 7 of the Federal Law of December 15, 2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation”).
Mandatory pension insurance does not apply to military personnel, employees of the Ministry of Internal Affairs of the Russian Federation, the Federal Security Service of the Russian Federation and other security and law enforcement agencies. Accordingly, monthly reports should not be submitted for them.
However, this rule does not apply to persons working in the named bodies for free employment. If an employment or civil contract has been concluded between the relevant body and the employee, then information on the SZV-M form must be submitted for such employees.
Question 9. Should information be submitted in the SZV-M form for unemployed citizens?
Answer. For citizens registered as unemployed with employment authorities, information in the SZV-M form is not submitted.
Question 10. Should monthly reporting be submitted for foreign citizens and stateless persons?
Answer. Information in the SZV-M form should be submitted for insured persons who are subject to compulsory pension insurance.
According to Article 7 of Law No. 167-FZ, the insured persons are:
1) foreign citizens and stateless persons permanently residing on the territory of the Russian Federation;
2) foreign citizens and stateless persons temporarily residing on the territory of the Russian Federation;
3) foreign citizens or stateless persons temporarily staying on the territory of the Russian Federation, provided that such a citizen does not belong to the category of highly qualified specialists in accordance with Federal Law No. 115-FZ of July 25, 2002 “On the legal status of foreign citizens in the Russian Federation” .
Accordingly, information in the SZV-M form must be submitted for the specified foreign citizens and stateless persons with whom the employer has concluded employment or civil law contracts.
Foreign citizens or stateless persons temporarily staying on the territory of the Russian Federation, belonging to the category of highly qualified specialists in accordance with Law No. 115-FZ, are not subject to registration in the compulsory pension insurance system. Accordingly, information on the SZV-M form is not subject to submission for such persons.
Question 11. Should independent payers of insurance premiums fill out the following Information details in the SZV-M form, as a code for the reason for registering the taxpayer?
Answer. Filling out all details about the policyholder specified in section 1 of the Information on the SZV-M form, including the taxpayer identification number and the policyholder’s checkpoint, is mandatory.
However, independent payers of insurance premiums do not have a checkpoint. Accordingly, the named category of insurers, when submitting Information in the SZV-M form for persons who have labor or civil relations with them, does not fill in this detail.
Question 12. Information in the form SZV-M represents a separate division. How should I fill out the TIN and KPP details in this case?
Answer. Separate divisions of legal entities fill out these details as follows:
- TIN of the parent organization, since a separate division does not have its own TIN;
- Checkpoint of a separate unit (not the parent organization).
Question13. Section 4 of the Information on the SZV-M form provides for filling out information about the insured person, such as the TIN of the insured person. Is filling out such details mandatory? Will financial sanctions be applied for providing false information if the information in the SZV-M form does not contain the specified details?
Answer. Clause 2.2 of Article 11 of the Federal Law dated 04/01/1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system”, as well as the SZV-M form approved by the Resolution of the Pension Fund Board dated 02/01/2016 No. 83p, stipulates that the TIN the insured person is filled in if the policyholder has data on the employee’s TIN.
Thus, if the policyholder does not have information about the employee’s TIN, then this detail is not filled in in the SZV-M form. At the same time, the Pension Fund of Russia bodies have no legal grounds for refusing to accept information from policyholders in the SZV-M form, which does not contain data on the TIN of the insured person.
Question14. Should peasant (farm) households submit monthly reports?
Answer. Peasant farms registered with the Pension Fund of Russia after 01/01/2017 are registered with the Pension Fund of Russia as:
1) peasant farms, in which, in addition to the head of the farm, there are also members of the peasant farm (category 89 - the head of the peasant farm is registered with the Pension Fund of Russia, paying insurance premiums for himself and for the members of the peasant farm).
In this case, the head of the peasant farm should not submit information in the SZV-M form (both for yourself and for members).
2) The head of a peasant farm that has no members (category 96 - the head of a peasant farm is registered with the Pension Fund of Russia, paying insurance premiums only for himself).
In this case, the head of the peasant farm is responsible for providing information in the form SZV-M should not.
Peasant farms (both categories 89 and 96) can have employees, i.e. persons with whom the peasant farm has concluded labor or civil contracts (DO NOT BE CONFUSED with members of the peasant farm).
In this case, the peasant farm provides information in the SZV-M form for employees.
It should be taken into account that peasant farms registered with the Pension Fund of Russia before 01/01/2017 and using the labor of hired workers were assigned policyholder category code 24. The specified category of peasant farms must submit Information in the SZV-M form for hired workers in categories 89 or 96.
Example.
The peasant farm was registered with the territorial bodies of the Pension Fund on February 1, 2018.
A peasant farm consists of three members of the farm, one of whom is selected as the head of the farm. In addition, the head of the peasant farm entered into employment contracts for an indefinite period with two employees.
This farm is registered with the Pension Fund of Russia in category 89 (head of a peasant farm with members).
Accordingly, the head of the peasant farm must submit information in the SZV-M form only for hired workers - for two insured persons (indicating the registration number for category 89).
For himself and for three members of the farm, the head of the peasant farm does not have to submit information in the SZV-M form.
Question No. 15. What kind of reporting on the insurance experience of its employees must the policyholder annually submit to the Pension Fund of Russia?
Answer. The policyholder must annually submit to the Pension Fund of Russia “Information on the insurance experience of the insured persons” in the form SZV-STAZH, approved by Resolution of the Board of the Pension Fund of December 6, 2018 No. 507p.
Information on this form is provided by policyholders for reporting periods starting from the calendar year 2017.
Question No. 16. For whom should policyholders submit information on the SZV-STAZH form?
Answer. The specified information must be provided by the policyholder for each insured person working for him (including persons who have entered into contracts of a civil law nature, for remuneration for which insurance premiums are charged in accordance with the legislation of the Russian Federation on taxes and fees).
Question No. 17. Within what time frame must the policyholder submit information in the form SZV-STAZH to the Pension Fund of Russia?
Answer. In accordance with paragraph 2 of Article 11 of the Federal Law of 01.04.1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system,” policyholders making payments and other remuneration to individuals (employers) must provide “Information on the insurance period insured persons" in the SZV-STAZH form annually, no later than March 1 of the year following the reporting year.
Question No. 18. What information is reflected in the information on the SZV-STAZH form?
Answer. Information on the SZV-STAGE form reflects information about the period of work of the insured person during the calendar year, including periods of activity included in the length of service in the relevant types of work, determined by special working conditions.
Question No. 19. What measures of liability are provided for policyholders for submitting individual (personalized) accounting information (including Information in the SZV-M form and Information in the SZV-STAZh form) in violation of the established deadlines, as well as in case of submission of incomplete and (or) unreliable information?
Answer. For failure to submit within the prescribed period, as well as submission of incomplete and (or) inaccurate information of individual (personalized) accounting, the following penalties are applied to policyholders:
Financial sanctions in the form of a fine in the amount of 500 rubles in relation to each insured person (part three of Article 17 of the Federal Law of 01.04.1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system”). This measure of liability applies to the policyholder (employer);
Imposition of an administrative fine on an official of the policyholder in the amount of 300 to 500 rubles (Article 15.33.2 of the Code of the Russian Federation on Administrative Offences).
The SZV-M contract provides for filling out according to the rules established for the formation of the SZV-M under an employment contract, but taking into account a number of features. When you need to enter information about contractor workers in SZV-M, how to reflect this information in SZV-M if the months of work of contractors and the calculation of remuneration for it are different, and how SZV-M is formed in 1C for contractor workers, read our article .
What is meant by a contract
A contract is understood as the performance of certain works by the contractor and payment for them by the customer (Article 702 of the Civil Code of the Russian Federation). The parties to the contract can be both individuals and organizations.
Particular attention is paid by the inspection bodies (Federal Tax Service, Social Insurance Fund, Pension Fund of the Russian Federation, labor inspectorate) to contract agreements in which the contractors are individuals, and the customers are organizations or individual entrepreneurs. If a contract is drawn up incorrectly, inspection services may classify it as an employment contract, which will entail additional charges of insurance premiums and the collection of fines for misrepresentation of information in reporting.
Read about the specifics of concluding contract agreements with individuals and paying insurance premiums on them in the article “Contract agreement and insurance premiums: nuances of taxation” .
When does SZV-M need to include information about employees working under a contract?
SZV-M contains information only about those individual contractors from whose income the customer pays insurance premiums (subclause 2.2 of Article 11 of the Law “On individual (personalized) registration in the compulsory pension insurance system” dated 04/01/1996 No. 27-FZ) .
The procedure for issuing SZV-M to employees working under a contract
On the day of completion of contractual obligations under the work contract (the last date of validity of the contract), the customer is obliged to generate a SZV-M report, transfer it to the individual contractor and receive from him written confirmation of receipt of the report (paragraph 3, clause 4, article 11 of Law No. 27- Federal Law).
In the section “Information about insured persons” of the SZV-M report submitted to the individual contractor, only his personal information (full name, SNILS, INN) is entered. For the rest of the insured employees of the organization (IP), information is not indicated in the SZV-M report under consideration, since they relate to personal information, the disclosure of which may lead to a fine (Articles 3, 7, 24 of the Law “On Personal Data” dated July 27, 2006 No. 152-FZ).
Pension legislation does not provide for fines for failure to issue SZV-M to employees working under a contract. But the possibility cannot be ruled out that an employee who has not received the SZV-M may file a complaint with the labor inspectorate (prosecutor's office, court). The consequence will be an extraordinary inspection of the organization (IP) by the labor inspectorate or recovery through the court of moral damages in monetary form in favor of the employee who did not receive the SZV-M report due to him.
Information about individual contractors is not included in SZV-M: consequences of violations and ways to correct them
What to do if the customer forgot to enter information about individual contractors into SZV-M or entered it in the wrong period? Let's consider the consequences of such violations and the sequence of actions to eliminate them using the example of frequently occurring situations:
- The SZV-M report was not submitted because the customer did not know (forgot) about the obligation to report on employees working under a contract, and there are no full-time employees.
If a violation is detected (independently or by a unit of the Pension Fund), you must submit the SZV-M indicating information about the insured persons with the type of ISHD form.
In this case, a fine of 500 rubles will be imposed on the employer. for each insured employee-contractor for whom the SZV-M has not been submitted (paragraph 4 of Article 17 of Law No. 27-FZ of April 1, 1996). A fine can be avoided if the violation is identified independently and the report is submitted before the deadline set for its submission.
Is it possible to reduce the fine if the report is not submitted due to the accountant’s illness? Find out.
- The SZV-M report was submitted on time, but the customer did not include information about the individual contractors.
If incomplete information is found in the SZV-M, a supplementary report (with additional information code) is submitted with information only on “forgotten” contractor workers.
If a violation is independently identified and a supplementary SZV-M report is submitted to the Pension Fund and the deadline for its submission is met, no fine will be collected. If the supplementary SZV-M report is submitted later than the established deadline, the fine will be 500 rubles. for each insured person (paragraph 4, article 17 of law dated 01.04.1996 No. 27-FZ).
If a violation is detected by the Pension Fund of Russia, a fine of 500 rubles will be assessed. due to the indication in SZV-M of incomplete information (paragraph 4 of article 17 of law dated 01.04.1996 No. 27-FZ).
- The SZV-M report was submitted on time, information about individual contractors was included, but in the wrong period.
For periods in which individual contractors are erroneously included in the SZV-M, a report is submitted with the code OTMN indicating information only on the erroneously included employees. For the correct period, SZV-M is submitted with the additional code with information included in it about previously not specified employees.
The fine is calculated in the manner specified in clause 2.
- The SZV-M report was submitted on time, information about individual contractors was entered, but errors were made when providing information (incorrect or incomplete information on full name, SNILS or Taxpayer Identification Number).
For contractors whose information contains errors (inaccuracies), SZV-M is submitted with code OTMN indicating the erroneous information entered in the original form. At the same time, an SZV-M is submitted for the same employees with an additional code indicating the correct information.
The procedure for calculating the fine is similar to the procedure described in clause 2.
Is a typo in an employee’s personal data considered an error for which a fine is imposed, read.
Results
In addition to employees registered with an organization (IP) under an employment agreement, SZV-M must also include workers hired under contract agreements, under which organizations (IP) accrue (pay) mandatory insurance contributions. Information on them is entered into the report only in those months in which the contract was valid for at least one day. Failure to enter information on contractor employees in SZV-M entails the collection of a fine by the Pension Fund.
Successful submission of not only this reporting depends on who is shown or not shown on the SZV-M form. Therefore, let's consider what approach should be followed.
Why is it important
In parallel with the SZV-M report, companies and private merchants with staff submit calculations for insurance premiums:- for 2016 - to the Pension Fund of the Russian Federation on the form RSV-1 (approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p);
- from reports for 2017 - to the Federal Tax Service (approved).
Thus, in the previous calculation of insurance premiums, which are submitted to the Pension Fund, there is subsection 6.8, where it is necessary to bring down to the day the period of work of a person under a civil law agreement. And it is important that it coincides with data from SZV-M for the same month.
The situation is similar with the new calculation of insurance premiums to the Federal Tax Service. The monthly composition of individuals included in the SZV-M, with whom civil contracts for work/services have been signed, but for which payments have not yet been made (for example, will only be made after the fact after delivery and acceptance), must be correlated with Section 3 of the new calculation. It contains personalized data for all contractual partners.
Criteria for inclusion in the report
Today, regional branches of the Pension Fund insist on the following. Contractors are included in the SZV-M report, even if in the reporting month:
- they were not paid any remuneration under a civil law contract;
- Accordingly, insurance premiums are not calculated from him.
As a result, in order to understand whether or not to include a specific insured person in the SZV-M, it is necessary to proceed from 3 mandatory criteria.
| Criteria for inclusion in SZV-M | ||
|---|---|---|
| № | Criterion: essence | Explanation |
| 1 | What type of contract is concluded? | When filling out the SZV-M, we are talking only about civil agreements under which people work (perform work/provide services) for companies and individual entrepreneurs. It is generally accepted that it is impossible to work under sales and purchase agreements, leases, etc. |
| 2 | Was the contract valid in the reporting month? | If at least 1 day, then you need to include it in SZV-M |
| 3 | Availability in the reporting month of facts of accrual and payment of remunerations, as well as calculation of contributions from them | Doesn't matter. Moreover: the month of payment of income is not important at all. In practice, payment is often made only after the work has been completed and accepted. |
Thus, even in the reporting month, you did not pay remuneration under a civil law agreement and did not accrue contributions for it, such an executor/contractor still needs to be entered into the SZV-M form.
We have not found official clarifications regarding the mandatory inclusion in SZV-M of workers under civil law contracts without payment to them in the corresponding month. However, regional branches of the Pension Fund of Russia insist in their comments that it does not matter:
- validity period of the GPC agreement;
- calculation of payments for it.
- the performers were paid remuneration;
- contributions are calculated on the amount of remuneration.
What decision to make
Further in the table we have collected the most common cases when an accountant or personnel officer is tormented by doubts whether to include an individual in the SZV-M report. Note that in all cases there is only one correct choice.| Rules for inclusion in SZV-M | ||
|---|---|---|
| Situation | Solution for SZV-M | Explanation |
| A civil contract for the performance of work or provision of services was concluded with a person in one month, and the remuneration was accrued later | Include in the report for the month in which the contract was signed with him | The moment of receiving the reward does not matter |
| A civil contract has been concluded with the specialist, but the work under it has not yet been completed | Include in report | It doesn’t matter that the acceptance certificate has not been issued and there is no payment |
| An organization rents property from an individual | Do not include in the report | There are de jure no labor relations between him and the organization. In addition, such payments are not subject to insurance premiums. |
| The organization made a payment to the insured person outside the framework of a civil law contract, the subject of which was the performance of work or the provision of services | For such persons, information on the SZV-M form does not need to be submitted. | For example, payment for a holiday, etc. |
When concluding a civil law agreement, any organization must understand that it is obliged to transfer insurance contributions for compulsory health insurance and compulsory medical insurance to the budget from payments under such agreements. Accordingly, there is a need to submit reports to employees on GPC. The reporting also includes a monthly submitted form for the Pension Fund of Russia - SZV-M.
In the article:
- When does the obligation to submit SZV-M arise under GPC agreements?
- SZV-M under GPC agreements without payments.
- Responsibility for failure to hand over SZV-M under civil contracts.
Is SZV-M rented under GPC agreements?
Insurance premiums for compulsory health insurance and compulsory medical insurance are charged for payments to individuals under civil contracts. This is confirmed by the letter of the Ministry of Finance dated July 21, 2017 No. 03-04-06/46733.
According to the explanations of the Pension Fund, which were reflected in the letter dated July 27, 2016 No. LCH-08-19/10581, for all individuals receiving remuneration from the insurer under the GPC agreement, it is necessary to submit a report in the SZV-M form.
Why take SZV-M under civil contracts?
Failure to submit the SZV-M report to the Pension Fund threatens the policyholder with a significant fine. Sanctions amount to 500 rubles for each insured person for whom information has not been submitted.
Additionally, sanctions are imposed on the official who violated the procedure for submitting reports to the Pension Fund.
Who takes SZV-M for GPC?
In the event of concluding an agreement for the provision of services or performance of work with any individual (except for those registered as individual entrepreneurs), the policyholder is obliged to accrue contributions on the amount of payments and, accordingly, submit reports, including the SZV-M form.
The policyholder can be either an organization or an individual entrepreneur.
Please note that even if an individual entrepreneur does not have a single employment contract, he will still have to register as an insurer if he enters into a GPC agreement with an individual, which is subject to contributions. Moreover, this will have to be done even if the contract is valid for only one day. And as a result, the entrepreneur will have to pay all fees and report, including in the SZV-M form.
When does a GPC employee get included in the SZV-M report?
Articles 708 and 783 of the Civil Code of the Russian Federation indicate that the contract must contain a start date (performance of work or provision of services) and end date. It is these deadlines that you need to focus on when generating the SZV-M report.
This means that information about the insured person with whom a contract was concluded for the period from 07/01/2018 to 09/30/2018 will be included in the SZV-M report for July, August and September 2018, regardless of the date of payment under the contract.
That is, payment can be made to an individual even in October, and the act was signed on September 30, 2018 (which means payment and insurance premiums are accrued), but these facts will not affect the filling out of the SZV-M.
How to reflect data on employees under GPC in SZV-M if they also work under an employment contract?
There is no need to duplicate the data of an individual if he is hired under an employment contract and at the same time a contract or contract for the provision of services is concluded.
If a GPC agreement is concluded, but there are no payments, then is it necessary to include information about the counterparty, an individual, in the SZV-M?
As already reflected above, information about the individual counterparty under the GPC agreement falls into the SZV-M form from the date of signing the agreement. The fact of making payments does not affect the need to submit a SZV-M report.
At the same time, legislators do not explain what to do if an agreement has been concluded with an individual, a report in the SZV-M form has been submitted, but the counterparty has not started performing the work, and the agreement is declared invalid.
It is probably possible to submit canceling information using the SZV-M form (a report with the “OTMN” attribute), but this should only be done if you are completely sure that the employee has not actually started work and does not plan to make claims against the insured.
What to do if the SZV-M report on a civil contract has not been submitted?
As already mentioned, the SZV-M form not submitted on time or submitted but not containing part of the information threatens the policyholder with a fine of 500 rubles for each insured person. What to do if you forgot to report on an employee within the framework of civil law relations?
There is only one solution for the case when the SZV-M form was not submitted at all - to submit a report with the “ISHD” attribute.
In the event that the report was nevertheless submitted on time, but they forgot to reflect information about the insured person with whom the GPC agreement was signed, you will have to submit a supplementary report - form SZV-M with the “ADOP” attribute. Moreover, if you manage to do this before the deadline for submitting the main report, then there will be no penalties.
Is SZV-M issued under GPC upon termination of the contract?
At the end of the civil law contract, the employee is given the SZV-M form. This follows from paragraph 4 of Art. 11 of the Law “On individual (personalized) accounting in the compulsory pension insurance system” dated 04/01/1996 No. 27-FZ.
Is SZV-Stazh rented under GPC agreements?
The SZV-Experience form is a mandatory report submitted to the Pension Fund. It includes information about employees not only under employment contracts, but also under civil law contracts.
In addition, it is mandatory to issue the SZV-Experience form to the employee after the expiration of the contract for the provision of services or performance of work.
Do I understand correctly that during the contract period from 05.11. until 25.11. and with the signed act on 09.12. in SZV-M it falls according to the period of work - November, in the calculation of insurance premiums - according to accrual - in December. After all, then my control ratio of insured persons will not converge. And if we take not November and December, but December and January. Then in SZV-M it will be December, and in the calculation of insurance premiums for January of the next year. There will be no personalized accounting for December, and in January it is not reflected in SZV-M.
Answer
The procedure for calculating different payments and filling out different reports determines the reporting periods differently.
Regarding SZV-M and Calculation of contributions
In SZV-M you include information about persons with whom employment or civil law contracts for the performance of work or provision of services by an individual were valid during the reporting period.
If the work contract was valid in November, and the calculations ended in December or even a year later, you include the contractor only in the November report in the SZV-M form.
In the Calculation of Contributions, you will show the amount of remuneration under the contract in the period when the act was signed and the posting is reflected in the accounting. If under the November agreement the act was signed in December, the remuneration amount will fall in the 3rd month of the first quarter.
There are officially no control relationships between SZV-M and the Calculation of Contributions. In fact, the inequality of the ratio of indicators of the number of insured persons should be fulfilled:
In SZV-M for one month ≤ In Calculation of contributions for the same month
That is, the number of insured persons in SZV-M may be less than the number in Settlement.
Regarding 6-NDFL
The term “accrued” income in relation to personal income tax means income the date of receipt of which fell on a given month in accordance with Article 223 of the Tax Code of the Russian Federation. The date of receipt of vacation pay, benefits and remuneration under the contract is the day the money is paid.
In accounting, the term “accrual” is given a slightly different meaning - this is the calculation of the amount based on an order, sick leave, acceptance certificate and reflection of the posting according to Kt 70. This accrual can happen in the previous month.
Example. The contract was valid from 01.08 to 31.08.2016. The parties signed the acceptance certificate on 09/05/2016. The contractor received remuneration on 10/03/2016. For what period should this operation be reflected in SZV-M, in the Calculation of Contributions, in 6-NDFL?
Answer.
In SZV-M for August
Based on contributions for III k Vartal in September
In 6-NDFL for 2016, since the deadline for personal income tax payment fell on IV quarter 2016.
