It is relatively new and has been leased since April 2016. It is enshrined in the Resolution of the PFR Board No. 83p dated 02/01/2016. The register is required to be submitted by absolutely all institutions that have employees registered under labor agreements and civil law contracts and receive wages. Whether it is necessary to hand over the SZV-M if one director without a salary is registered at the enterprise is a matter of debate.
The report must be submitted monthly, before the 15th day of the month following the reporting one. It is created by the following categories of insurers:
- legal entities;
- individual entrepreneurs;
- individuals and self-employed persons employing workers.
The key purpose of the introduction of the report is to reflect information about insured persons, including pensioners - working and retired.
The reporting includes individual information about the insured persons:
- FULL NAME.;
- SNILS;
Indicators of the employee's income for the period are not prescribed in the document. Whether SZV-M is submitted to the founding director without salary, we will consider in more detail.
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In what cases the form is submitted to the founder
The founder is the person on whose initiative a specific economic entity was created and who is also the owner of the property and capital at the expense of which the organization will function. Whether to include information about the owner of the company in pension reporting depends on the nature of the relationship.
If the founder does not take any part in the activities of the created economic entity, is not involved in the management and disposal of assets, then there is no question of labor or civil relations. Especially about any pay. Therefore, information about such a person does not need to be included in pension reporting.
There is a second option, when the owner participates in the life of the subject. For example, he makes management decisions, works with personnel, and controls suppliers. Moreover, there is no difference whether the relationship is documented, that is, whether an employment or civil law contract has been concluded with the founder. Also, the fact of accrual of remuneration for work does not matter. Under such conditions, apply SZV-M to the founding director without salary in the general manner. Such explanations were given by the Ministry of Labor in Letter No. 17-4/10/B-1846 dated March 16, 2018.
If the founder participates in the management of the company, then information about him must be provided to the FIU on a general basis, regardless of the availability of earnings and the contract.
Is it applied to the head of the organization
Often the owners of small companies take on the powers of the head. In other words, the founder of an enterprise or firm becomes its director. But about due documenting relationships that have arisen are forgotten. As a result, there is neither an employment nor a civil law contract with the director, therefore, earnings are not accrued.
The latest Clarifications of the Ministry of Labor (Letter dated March 16, 2018 No. 17-4 / 10 / V-1846) have adjusted the requirements for reporting to the FIU. Now SZV-M is filed for a director without a salary in any case. The presence of a contract and earnings do not play any role.
The position of the officials is quite simple. If the citizen-founder performs the functions of the head of the company, then in fact he is in an employment or civil relationship with the insured. Therefore, information about him should be included in the pension report.
Be sure to include in the pension reporting information about the person who performs the functions and powers of the director. Even if the manager is not paid a salary, and he is not formally registered in the company.
An example of a director's report
Let's give an example of filling out a form for a situation where only the head is on the staff of the institution, for example CEO. Such a report must be submitted regardless of whether he receives a salary.
Do I need to apply for an accountant without a salary
The situation is similar with SZV-M for an accountant without a salary. The presence of an employment contract does not play any role. Indeed, the provisions of Article 16 of the Labor Code of the Russian Federation clearly indicate that labor relations arise from the moment the employee is admitted to the performance of duties. But not from the moment of signing the labor agreement.
Include in the report all employees of the company who are in an employment or civil relationship with the insured. Moreover, the existence of a formal contract does not matter. It also makes no difference whether wages are paid.
The accountant or director went on a long unpaid leave. Should information about them be included in the report or not?
Yes, turn it on. Unpaid leave does not interrupt or terminate an employment relationship. Therefore, file SZV-M if the director is not paid a salary.
Submit reports even if the company's activities are suspended. And the state has one head - the only founder who is issued on a long unpaid leave. And if, for example, the head quits, then a zero form is submitted to the FIU.
Example of zero SZV-M
The difference from the usual form is that information about the insured persons is not filled in. All other information must be entered.
Let's imagine a situation. In the organization, starting from January 2018, there are no employees working under an employment contract, and there is no economic activity. But the employment contract was concluded with the director of the enterprise. The question is whether it is necessary to submit a report in the form of SZV-M to the Pension Fund of the Russian Federation for the founding director if he does not receive a salary. Let's find out if the director does not receive a salary SZV-M surrenders or not.
Expert opinion on whether the director does not receive a salary SZV-M surrenders or not
According to the expert of the Legal Consulting Service "GARANT" Oleg Grafkin, entity must provide information on the SZV-M form in relation to the founding director of the company, even if the economic activity of the organization is not conducted, there are no employees, and the director himself does not receive a salary. The document is submitted to the Pension Fund of the Russian Federation on the basis that an employment contract was concluded with the director.
The director does not receive a salary of SZV-M - why you need to submit a report
Let's remember who can legally be classified as insured persons participating in the Pension Insurance program. These include:
- citizens of Russia;
- foreigners and stateless persons temporarily or permanently residing in the Russian Federation;
- stateless persons and foreigners temporarily staying in Russia (clause 1, article 7 of the Federal Law of December 15, 2001 No. 167-FZ).
Important! At the same time, highly qualified specialists from abroad are not among the persons insured by the Pension Fund of the Russian Federation (Federal Law No. 115-FZ of July 25, 2002).
The insured (employer of employees) every month, before the 15th day of the month following the reporting month, must transfer to the FIU information about each insured person at his enterprise, in accordance with clause 2.2 of Art. 11 of the Federal Law of 04/01/1996 No. 27-FZ. We are talking about employees with whom an employment contract has been concluded, a civil law contract (for the provision of services or work), license agreements on the transfer of the right to use works of art, literature, science (as well as agreements on the alienation exclusive right for these works), copyright agreements, publishing license agreements. The following information is provided:
- Full name of the insured person;
- insurance number of an individual personal account;
- TIN (if the number is known to the insured).
The listed information is included in a special form SZV-M. Need for approval new form explains the introduction of the Federal Law of December 28, 2013 No. 400-FZ (part 1 of article 26.1), according to which the indexation of pensions of working pensioners was canceled. Obtaining SZV-M is necessary for PFR specialists to regularly clarify the fact of employment of pensioners and their receipt of earnings.
The SZV-M form itself (section 4) lists the persons in respect of whom information is submitted to the FIU. In particular, these include employees employed on the basis of an employment contract or GPA (for the provision of services, work). It follows that it is mandatory to provide the SZV-M form to the FIU, and moreover, regularly. In our particular case, the founding director signed an employment contract, and until it is terminated, the director is considered an insured person. So, SZV-M will have to be issued. This is indicated by the Letter of the Ministry of Labor of Russia dated March 16, 2018 No. 17-4 / 10 / V-1846.
The director does not receive a salary of SZV-M - conclusions based on the Letters of the Ministry of Labor and the Pension Fund of the Russian Federation
From these letters, we can conclude that there is no need to provide personalized accounting information in the SZV-M form for a director (single founder) who does not receive a salary and is not employed on the basis of an employment contract.
The Ministry of Labor and the Pension Fund, unexpectedly for many, demanded that SZV-M and SZV-STAZH be submitted even for those directors - the only founders with whom there is no employment contract. However, earlier “zero” reports could not be filled out. What's happening? How to deal with the March report?
Latest news
An organization that does not have employees, but only the sole founder director, must submit personalized reports SZV-M and SZV-STAZH. And it does not matter whether an employment contract is concluded with the head (director) or not. Reason: letters of the Ministry of Labor dated 16.03.18 No. 17-4 / 10 / V-1846 and the Russian Pension Fund of Russia dated 03.29.18 No. LCH-08-24 / 5721.
As a general rule: all insurers (organizations and individual entrepreneurs) in respect of the insured persons working for them must submit a monthly report in the SZV-M form. Information must also be reported individuals with whom civil law contracts have been concluded, if remuneration under such contracts is paid insurance premiums in the FIU.Change of positions
Since the appearance of the above reports, accountants have been asking themselves the question: is it necessary to provide information about the sole founder-director if neither an employment contract nor a civil law contract has been concluded with him? At first, the PFR posted information on the website about the need to form and submit SZV-M, since the director - the only founder - is an insured person.
Then the FIU allowed not to submit a report to the sole founder if an agreement was not concluded with him (see ““).
But now the Ministry of Labor has announced that all insurers are required to submit SZV-M and SZV-STAZH for a single founder. Indeed, in accordance with Article 16 of the Labor Code of the Russian Federation, labor relations arise on the basis of the actual admission of the employee to work in the case when the employment contract was not properly executed.
Therefore, now the FIU explains to organizations where the head (director) of the organization is the only participant (founder) that they are required to provide information on the SZV-M and SZV-STAZH forms. Therefore, the conclusion is obvious: SZV-M for March for a single participant must be handed over. Even if there is no employment contract with him. Cm. "
In this article, we will consider when it is necessary to submit an SZV-M report to a director with whom an employment contract has not been concluded, and what penalties can be imposed if the law is violated in this matter.
Legislative regulation of the issue
Legislative regulation of the issue is carried out by the following legal documents and letters:
- Letter from the Ministry of Labor with the number , which contains the latest conclusions on this issue from the Ministry of Labor;
- Federal Law No. 27-FZ of April 1, 1996, which regulates the maintenance of personalized records in pension insurance;
- Federal Law No. 167 of December 15, 2001, which generally regulates Pension insurance in Russia.
Innovations since March 2018
The Pension Fund has changed its position on the submission of personalized reporting for the director, who is the founder and with whom an employment contract has not been concluded, more than once. At first, the Pension Fund specialists insisted on the submission of such reports, then they were allowed not to submit information. At the moment, you still need to submit a SZV-M report. This is stated in two documents at once - the Letter of the Ministry of Labor with the number 17-4-10-B-1846 of March 16, 2018 and the Letter of the Pension Fund with the number LCH08-24-5721 of March 29, 2018, which can be downloaded here:
Letter from the Pension Fund.
Important! From March 1, 2018, even those directors with whom there is no concluded employment contract must submit personalized reports to the Pension. That is, the first time you need to submit a report before April 15.
How to deal with SZV-Experience
Since the PF was obliged to hand over the SZV-M for such directors not from January 1, but from March 1, a reasonable question arises - how then to hand over the SZV-Experience to the director and what to indicate in the period from January to March 2018. So far, the fund's specialists cannot give a definite answer. On the PF hotline in the Orenburg region, for example, we were told that this question would need to be asked at the end of the year or the beginning of the next, when the deadline for submitting reports to the Pension Fund came up.
Calculation of insurance experience
For directors who do not receive wages and are founders, in the insurance period column in the SZV-Experience report, it is necessary to indicate the code "Neopl", which is usually used to reflect periods when the employee is on leave without pay.
Deadlines for Founding Directors
There are no special deadlines for submitting personalized reports for directors who are the sole founders of the company. Reporting, like everyone else, they must submit within the following deadlines:
- SZV-M is always surrendered before the fifteenth day of the following month;
- SZV-experience is always rented before March 1 of the year following the reporting year.
There are exceptions to this rule when the deadline falls on a weekend. In such a situation, the deadline is moved to the next working day after the weekend.
Which persons need to submit information to the PF
It is necessary to submit information to the PF for all insured persons. The list of such persons is as follows:
- Employees with whom an employment contract has been concluded;
- Working under a civil law contract, performing work or providing services;
- Heads of legal entities who are the sole founders.
What happens if you don't give up
If reporting is not submitted for such directors, then the fund's specialists will charge a fine, which is equal to 500 rubles. The penalty is charged for each month and for each employee. There is information about all companies in the fund, so if the inspector finds that the director of the company does not enter himself into the personal accounting information, then a fine will be charged inevitably.
Example.
In Piony LLC, apart from the director, who acts as the founder in the singular, there are no more employees. The director himself did not conclude an employment contract, but he conducts activities. He does not submit personal accounting information to the fund. We calculate the amount of the fine if in 2018 he does not submit a single SZV-M report.
The table shows that the amount of the fine for the year will be impressive, so it is necessary to submit a report.
How to submit reports to the fund
There are three ways to pass SZV-M and SZV-STAZH:
- During a personal visit to the FIU - this can be done by the director or a representative of the company by proxy, which is signed by the director and certified by the seal of the organization;
- By mail - by registered mail with an inventory of the investment - an inventory of the investment is needed so that the director has confirmation that the report has been sent;
- Electronically - for this you need to conclude an agreement on electronic document management with the fund.
Important! The deadlines for submitting reports to the fund do not depend on the method of submission, for all methods it is the same deadline.
) are submitted monthly by all insurers to their FIU branch. The form includes employees with whom, in the reporting month, labor and civil law contracts were in effect, concluded or terminated, for payments for which insurance "pension" contributions should be accrued. Is it necessary to hand over SZV-M to the sole founder of a company, including one in which there are no employees at all and no activity is carried out? Let's look into this issue.
Do I need to hand over SZV-M to the founder - clarifications from the Ministry of Labor
Both legal entities and citizens can create an organization, becoming its founder. An individual may well be the sole founder of the company and not hire employees, while performing all the functions of a manager. Such a founder is not obliged to conclude an employment contract with himself, but what about the SZV-M information on the founder without a contract?
According to paragraph 1 of Art. 7 of the Law "On Compulsory Pension Insurance" dated December 15, 2001 No. 167-FZ, the only participant in the company, who is also its head, is an insured person, the same as employees under an employment contract. Labor relations here arise upon admission to work with the knowledge of the employer, even without an employment contract, which does not contradict Art. 16 of the Labor Code of the Russian Federation (clarifications of the Ministry of Labor of the Russian Federation in a letter dated March 16, 2018 No. 17-4 / 10 / B-1846).
As follows from this explanation, SZV-M must be submitted to the founder without an employment contract, since he is an insured person. In addition, the founder-manager will also have to submit an annual SZV-STAZH form.
Information is also submitted to the founder, who is not the only one, but who was entrusted with the functions of management by other participants without concluding an employment or other contract.
Is it necessary to hand over SZV-M to the founders: PFR requirements
The position of the Pension Fund on this issue has changed repeatedly from the very beginning, as soon as the new reporting came into force. So, in May 2016, the PFR clarified that the only participant-manager refers to working persons who have pension rights, which means that they need to submit information SZV-M (PFR letter dated 06.05.2016 No. 08-22 / 6356 ).
A little later, in July of the same year, a new explanation was received from the PFR: SZV-M for the sole founder director, who acts without concluding an agreement (labor or GPC) and does not receive any payments from the organization, is still not required to be submitted (PFR letter No. LCH-08-26/9856 dated July 13, 2016).
And so, in 2018, the Pension Fund decided: information on the founder - head must be submitted in any case. The basis for this conclusion was the aforementioned letter of the Ministry of Labor No. 17-4 / 10 / V-1846, which the PFR accompanied with its letter dated 03.29.2018 No. LCh-08-24 / 5721.
SZV-M for founders - 2018
Thus, starting from the April 2018 financial statements, even if the company has no employees and does not conduct economic activities:
- SZV-M is submitted to the founder - the only participant acting as the head without concluding an employment or GPC agreement,
- SZV-M is submitted to one of the founders - not the only participant on whom the other founders of the company are entrusted with the duties of the head without concluding an agreement (civil law or labor).
SZV-M must be submitted to the FIU (including the founder - “director without salary”) on a monthly basis, observing the deadline - the 15th day of the month following the reporting one. Not later than 03/01/2019, following the results of 2018, the specified persons will also need to provide the SZV-STAGE form.
Do I need to file SZV-M against the founder - not the director
If the founders of a legal entity are several citizens who are not simultaneously its employees, the above reporting is submitted to the FIU only in relation to one of them who is the head of the company. It is not necessary to fill out the SZV-M for the founder (not an employee), who was not assigned the duties of management.
