A monthly report is submitted in the form of SZV-M. The deadline for submitting this report is before the 15th day following the reporting one, if the date is a day off, then the deadline for submitting reports is postponed to the first business day. If the number of insured persons is less than 25, it is possible to provide reports on paper. In other cases, only through electronic communication channels. The procedure for submitting reports on paper provides for the possibility of submitting reports to the territorial office of the Pension Fund in person, or by sending it by mail in a valuable letter with a list of attachments. Despite the fact that the submission of a report in the SZV-M form provides for the provision of information on the TIN and SNILS for all working insured employees, including those drawn up under civil law contracts, amendments have been made since March 2018,
The SZV-M form report includes four sections:
details of the insured;
reporting period;
form type;
information about insured persons.
The order of filling out the reports does not cause great difficulties. In the first section, the information of the organization is filled in: name, registration number in the FIU, TIN, KPP. The second section provides for specifying the period - the month for which the report is generated. The third section defines the type of form of the submitted Germany WhatsApp Number List report, initial, supplementing, canceling. The original form is the primary report. If errors are made in the report, it is necessary to submit a canceling or supplementing the SZV-M form. A supplementary form is provided if incomplete information is reflected in the original form. The canceling form is submitted if the original data contains inaccurate data - errors. The information about insured persons section is presented in the form of a table in which it is necessary to reflect information on employees - last names, first name, patronymic, SNILS, TIN.
Difficulties arise in the provision of reporting of this form for employees who do not have SNILS issued. Because information about the employee's SNILS is mandatory. If the organization does not have information about the TIN of the employee, then this column can be left empty.
Deadlines for reporting in the SZV-M form for the 2nd quarter of 2018:
July 16, 2018;
August 15, 2018;
September 17, 2018.
Responsibility for late submission of reports in the SZV-M form to the FIU
In case of late reporting, a fine of 500 rubles is provided for each employee, as well as in case of submission of false or incomplete data to the SZV-M (part 4 of article 17 of Federal Law No. 27). Penalties for errors and late submissions can be very significant if the staff is large. For example, if the organization has 70 employees, the fine will be 35,000 (70 people × 500 rubles).