Individual entrepreneurs represent the most significant category of people involved in small business in Russia. An individual entrepreneur can work independently or hire employees if necessary. It all depends on the type of activity and its quantitative indicators. The maximum allowable number of employees for an entrepreneur can also be different, depending on the taxation system. But in any case, an individual entrepreneur using hired labor must be registered as an employer with the Pension Fund of Russia (clause 1, article 11 of the Federal Law of December 15, 2001 No. 167-FZ). Any employee must be officially registered with the IP. Employment contracts must be concluded with employees who are in labor relations with the entrepreneur. For each employee, the IP pays contributions to the FIU and submits the necessary reports in accordance with applicable law.

Do IP SZV-M rent?

After registering as an employer with the FIU, which the entrepreneur must do within 30 days from the date of hiring the first employee, the individual entrepreneur becomes an insurer for employees. It should be borne in mind that late registration entails penalties in the amount of 5 thousand rubles if the delay is within 90 days and 10 thousand rubles if this period is exceeded (clause 1 of article 27 of the Federal Law of December 15, 2001 No. 167-FZ). The question of whether individual entrepreneurs submit the SZV-M form, which is information about insured employees, disappears by itself - of course they do. This is an additional obligation that appeared for an entrepreneur with employees in 2016, however, like everyone else who pays individuals the income from which they pay insurance premiums in the FIU.

The SZV-M form was approved by the Resolution of the Board of the Pension Fund of the Russian Federation of February 1, 2016 No. 83p. The SZV-M form began to operate from 04/01/2016. It is mandatory as a reporting for enterprises of all forms of ownership. If any of their entrepreneurs still have doubts whether it is necessary to take IP SZV-M, then in this case you need to understand that if you, as an employer, paid income to employees, including under civil law contracts, from which contributions to the FIU, even if the payment of wages is delayed, you must report in the SZV-M form.

The SZV-M form for an individual entrepreneur whose number of employees exceeds 25 people must be submitted to in electronic format. At the same time, it should be borne in mind that by order of the Pension Fund of the Russian Federation dated August 31, 2016 No. 432r, a new format for providing electronic data on the insured was approved, which comes into force on November 1, 2016.

SZV-M for individual entrepreneurs without employees

Entrepreneurs often work independently. This raises the question of whether IP SZV-M is rented out if they do not have employees. When an entrepreneur registers his activity for the first time, all data about him is automatically transferred to Pension Fund. And since he is not registered as an employer, and therefore is not an insurer for employees who are absent, then the answer to the question of whether individual entrepreneurs should pass SZV-M, in this case, will be negative. Should not.

of contributions, believed that the tax authority had incorrectly calculated the amount of insurance premiums by issuing a demand for the payment of insurance premiums, in connection with the non-fulfilment of which a decision was made to collect a tax, fee, insurance premiums, penalties, fines, interest at the expense of Money in taxpayer bank accounts.

Outcome: the claim was satisfied because the tax authority violated the

Tax authority

Outcome: the claim was satisfied, since it was established that the calculation of the amount of insurance premiums payable by the taxpayer was made by the tax authority in violation of the norms current legislation based on the amount of income received from entrepreneurial activity for dispute

Accrued insurance

Outcome: the claim was denied, since the base for calculating contributions was unlawfully reduced by the amount of earnings saved for the period of employment

Maternity allowance, disability allowance (sick leave), average earnings

The procedure for paying insurance premiums

from the case file, on February 7, 2018, the entrepreneur applied to the pension fund with an application for the return of overpaid insurance premiums in the amount of 47,331 rubles. By decision dated February 19, 2018, the pension fund refused to return these amounts of insurance premiums due to the absence of overpaid insurance premiums for the insurance pension. Considering the refusal to return the overpaid insurance premiums illegal and violates the interest

FSS establishment

FSS RF not represented

Responsibility for failure to provide information about personalized accounting

An innovation for companies and entrepreneurs this year was their obligation to regularly submit to the Pension Fund information about insured persons who are their employees, as well as those working under GPC agreements, on a regular basis every month. For this, this government agency developed and approved a specialized report with the same name - form SZV-M. This document must be submitted from April 2016. SZV-M 2017 sample filling is presented below.

The main reason for producing this report was to obtain information from business entities about pensioners who continued to work. The thing is that since February 2016, they have canceled the indexation of pension payments. However, all people, regardless of age and pension eligibility, should be included in the report.

This report is required to be submitted by all organizations, as well as individual entrepreneurs who in the past period concluded contracts with an employee. Thus, if an individual entrepreneur operates alone and is not registered as an employer, he does not need to submit this form.

The report should include data both for employees with employment contracts and for people with whom civil law contracts are concluded - in case they pay contributions to the pension fund.

The form is also required to be submitted by companies that have economic activity Not a single employee is maintained and not even registered. The matter is that according to the accepted law the director in any case is the hired worker.

Attention! Each branch submits separately information on employees listed among its staff. At the same time, when filling out the document, the TIN of the main company is indicated, and the checkpoint of a separate division.

SZV-M if there are no employees

If individual entrepreneur there are no hired employees and he is not registered as an employer, then he does not need to submit this report. All other categories of business entities are required to submit this form, and it must contain at least one line. The concept of zero reporting SZV-M does not exist!

Even if the company does not operate and submits blank reports, including RSV-1, the form in question must contain one line for the director himself, who is usually also the only founder. At the same time, it does not matter whether any accruals were made on it in this period or not. In case the report is deadlines is not filed, the firm will be subject to a minimum fine.

She also does not appear to be peasant farms where, in addition to the head, members of his family work.

The form is not submitted for military personnel, employees of the Ministry of Internal Affairs and the Federal Security Service (with the exception of civilians), since pension insurance is not mandatory for them and other guarantees are provided for by the state.

Terms of delivery of SZV-M

This form must be submitted to the regulatory authorities no later than the 10th day of the month following the reporting one. If that day falls on a holiday or weekend, the due date is extended to the next business day.

The law does not establish a minimum date for the submission of a document. In fact, it can be submitted before the end of the reporting period, but you need to be completely sure that none of the employees will be accepted for the remaining time. Otherwise, an additional form will have to be submitted, or penalties will be imposed by the authorities for filing incomplete data.

Attention! Since 2017, the deadlines for reporting in the SZV-M form have been changed, in accordance with Article 2. p. 4, sub. "g", federal law No. 250-FZ of July 03, 2016.

For the first time this year, the report was submitted for April, and it was necessary to send it before May 10, 2016. The remaining months of this year are set as follows:

Attention! If the company has less than 25 people, then reporting can be provided in paper form, and if more, then only in electronic form.

SZV M 2017 sample filling

This report can be compiled using specialized programs and Internet services, as well as by hand.

The document includes 4 sections.

Section 1

In the first of them, immediately under the name of the form, the number of the organization or individual entrepreneur that they received when registering with the FIU, the name of the business entity, the registration code with the tax authority, and for firms also the checkpoint is affixed.

Section 2

The second section contains the code of the reporting period, consisting of two digits, and the year the report was submitted. These columns are required to be filled in, and for those who have problems with determining the code, there is explanatory data below with this information.

Section 3

"ISH" - initial, drawn up for the first time in the reporting period;

"DOP" - additional, submitted by policyholders as an annex to the first, if there is a need to correct information or add one more person after the submission of the previous document. For example, when filling out, an employee who is on vacation was missed. CZV-M must be filed for it separately for the same period;

"OTM" - canceling, which is presented by companies when it is necessary to remove information on people mistakenly included in the document from a previously submitted report.

Section 4

The fourth section is a table with four columns.

In the first column indicates the serial number of the entry, then the full name of the person who is the employee of the enterprise. In the next two columns, you must enter information about registration numbers employee in the IFTS and PFR.

The filling rules allow, if the employee does not have any number, to leave it blank without putting a dash.

Attention! The report contains information on all employees, without exception, hired or fired in the reporting month, on vacation, etc. The form must include people with whom the company has civil contracts and for their remuneration the company accrues appropriate contributions to the Pension Fund.

The report must be signed by the director or entrepreneur, indicating their position and personal details. The date the form was drawn up is also indicated here and a seal is affixed if it is used in the company.

Due to the fact that there is no line for an authorized representative, the CZV-M form must be submitted personally either by the director of the organization or by the entrepreneur.

Common mistakes when filling out a form

Fine for SZV-M

The report must be submitted to the FIU within the time limits established by law. If they are violated, the economic entity may be fined for late delivery of the SZV-M, amounting to 500 rubles for each person for whom the document should be submitted, but was not sent. Therefore, being late for entrepreneurs and a company with a large staff of employees can entail a rather large amount.

The same punishment awaits the organization if it submitted an erroneously completed or incomplete report to the FIU. The amount of the penalty is calculated in the same way, based on the number of employees with incorrect or incomplete information.

In addition, a penalty for failure to submit SZV-M can also be established in cases where the insured has sent a report in a form that is not prescribed by law. For business entities with more than twenty-five employees, the legislation provides for the obligation to send reports only in electronic form.

Nuances

When a report is submitted with information about the insured persons marked "ADD" to the previously sent document, it is not necessary to re-compile full list company employees. You only need to provide information to correct incorrect entries or enter data on missing people.

In cases where the employee left in the previous month, and in the next he is paid the amounts due, then information about this person is not included in the form in the month of spending the money, since labor Relations have ceased to exist.

In March 2016, clarifications were issued by the competent authority regarding the SZV-M form. According to them at the time of dismissal former employee the personnel inspector needs to issue this document, which contains only data on this person. Information with data of other employees must be excluded in order to prevent disclosure.

At the same time, these reports are issued for each month of work of the employee. For example, when a person worked from April to June 2016, he will receive three reports. It is also advisable to issue a receipt from the employee that he received all these documents.

It is also possible that a person working in a company will have a change of surname, for example, marriage. If this employee does not have time to exchange SNILS for a new one with the correct information this month, then the specialist personnel service must submit SZV-M with the old surname.

All insurers must report on their employees to the Pension Fund. But is it necessary for IP without employees to hand over SZV M, or is it a duty only legal entities and entrepreneurs using hired labor? To understand this issue, you need to refer to the legislation of the Russian Federation.

Purpose of the report

In the recent past, pensioners were required to report to the Pension Fund the fact of their labor activity: about hiring and dismissal.

In 2016, there were changes in the legislation regarding the calculation of indexation. Working pensioners lost the right to indexation, even if they worked under a civil law contract.

In order to receive reliable information, the SZV-M form was introduced, approved by Decree No. 83p dated February 1, 2016 under the name Information about the insured persons.

Appearance new reporting raised a lot of questions, namely: should an individual entrepreneur without employees hand over the SZV M, and some entrepreneurs are interested in whether the individual entrepreneur hands over the SZV M form for himself?

The monthly report must be submitted:

1. Legal persons.
2. Individual entrepreneurs with employees.

The SZV M form is not submitted by an individual entrepreneur without employees, since in this case it is not the insured.

A businessman must register as an insurer in a pension fund only if an employment or civil law contract is concluded. This must be done no later than 30 days from the date of such a fact.

The reverse situation is obtained when concluding such types of contracts:

• author's;
• licensed;
• contract.

In this case, an individual entrepreneur without employees according to employment contracts passes SZV M.

Entrepreneurs using hired labor submit a report monthly, including all employees, even if for some reason they did not receive remuneration.

Completing the report

It is not difficult to generate reports, a sample can be found on the website of the Pension Fund of the Russian Federation. The main thing is to have all the information about your employees.

Data for the report:

1. Full name of the entrepreneur, TIN, registration number in the Pension Fund.
2. Period and type of report.
3. Information about the employee: full name, TIN, insurance number.

Data on the period of work or wages are not indicated. The report includes information about all employees who worked under an employment or civil law contract for at least 1 day.

There are three types of report:

The legislation does not provide for the filing of SZV M for individual entrepreneurs without employees, so there is no need to submit zero reports.

If the entrepreneur was registered with the Pension Fund as an insurer, but then fired all the employees, in this case, is it necessary to hand over the IP without employees? zero SZV M? According to the law, a businessman is exempt from such an obligation, and he also does not submit a form for himself.

Topical issues

When filling out the form, entrepreneurs have questions.

Let's deal with the most common:

1. The employee is on maternity leave. Information is entered in the report, as the employee is on the staff.
2. There was no charge in the month wages(for example, due to vacation at your own expense). Data about the employee is entered in the table, an employment contract has been concluded with him.
3. Do I need to include collaborators? Yes, they work under an employment contract.
4. lease agreement with individual. This form of contractual relationship does not require the submission of data to the PF.
5. In the month of admission or dismissal, you must submit a report. Yes, the entire period of employment is taken into account.
6. The contract is concluded in one month, and the remuneration is paid in the next. Information is submitted from the month of the beginning of the employment relationship.
7. The absence of the TIN of the employee. This fact does not negate the need to provide information. Put a dash in the TIN column.

An entrepreneur can independently sign and submit reports to the Pension Fund, or can entrust this duty to a representative.

To do this, you need to issue a power of attorney with a notary public, in which all the powers of the representative will be spelled out. On the basis of such a document, he can submit reports to the Pension Fund, the tax office and other regulatory authorities.