If the company has not yet started or suspended its activities, it may not have hired employees. Or they may be listed, but not receive payments. And then the question arises of presenting “zero” reporting on salaries and insurance premiums. Some forms must be submitted to regulatory authorities even in the absence of indicators, while others do not need to be filled out. Is it necessary to pass the "zero" SZV-M? To answer this question, you should familiarize yourself with this form in detail.
Who should submit the form?
SZV-M contains information about insured persons, that is, citizens for whom the organization or entrepreneur pays insurance premiums. And those are:
- employees of an organization or entrepreneur with whom an employment contract has been concluded;
- individuals with whom the organization (SP) has entered into civil law contracts (if insurance premiums are accrued from payments on them).
So, the SZV-M form includes not only full-time employees, but also people who work on the basis of an agreement. Including copyright contract, publishing, licensing and others.
All organizations and their separate subdivisions, as well as entrepreneurs and other private practitioners (notaries, lawyers and others), are required to submit information about the insured if they engage in hired labor.
Is it necessary to pass zero SPL-M?
In fact, a legal entity does not have a zero report form. Indeed, in any company there is always at least one employee - its director, who is the insured person. And since there is an employee, that is, information. Consequently, the report will no longer be empty - it will contain the director’s data.
Therefore, organizations always submit the form in question. Although there is one exception, but about him a little later.
Is it necessary to hand over zero SZV-M to individual entrepreneurs? After all, they, as you know, can conduct activities without the involvement of hired labor. This situation is even simpler. Individual entrepreneurs submit SZV-M only if they are insurers, that is, if there are employees. If there are none, then entrepreneurs pay insurance premiums exclusively for themselves and do not submit any reports on them.
Nuances in the absence of employees in the organization
Above we mentioned the exception for legal entities. And indeed, there is a case when the form of the MSS-M is not necessary. Sometimes it happens that the sole founder of an LLC does not receive any payments from him. Moreover, there is no civil law contract (GPA) between him and society. If these conditions are met simultaneously, the report in question is not required to be submitted. In this case, it turns out that the SZV-M reporting form is “zero” both from the point of view of payments and from the point of view of the availability of workers. Therefore, it has no value.
However, as soon as the founder establishes an agreement with his company, he becomes his employee. In the same month in which the indicated agreement was signed, it is necessary to start reporting under the CBA-M.
It should be noted here that earlier the Pension Fund held a different opinion. Officials noted that the absence of a GPA with the founder and payments in favor of this person does not relieve the company from the obligation to submit the form in question.
Not everyone knows that the FIU has changed its rules. Therefore, in practice, sometimes the SZV-M form with the only insured person, the founder founder, who is not paid, is still submitted. The law does not prohibit this, which means that they are obliged to accept such a “zero” SZV-M in the FIU.
What information is included in the form for the month?
In the tabular part of the document in relation to each insured person, his full name, SNILS and TIN are indicated. As for the last attribute, it has recently become optional. Therefore, if the employee does not know his tax number, he can not be indicated. But without SNILS they won’t take the form!
Which individuals should be included in the report for a particular month? The form should include all individuals with whom the contract was valid for at least one day of this month.
The question of whether it is necessary to pass zero SPL-M is often asked in relation to periods for which no payments were made to individuals. For example, activities are suspended for several months, but contracts with employees are in effect. Should CBA-M be submitted at all during these periods? Of course, it is necessary, since the absence of payments in the reporting month does not exempt from this obligation.
Dates and presentation formats
The form is submitted once a month. The deadline for the delivery of SZV-M is the 15th day of the month following the reporting one. That is, for January it must be submitted before February 15, for February - before March 15, and so on.
Since the beginning of 2017, the procedure for administering insurance premiums has been changed. Now, everything related to their accrual and collection is dealt with by the Federal Tax Service. In this regard, part of the reports must be submitted to the IFTS. However, this does not apply to the SZV-M form - it should still be sent to the Pension Fund.
There are two ways to supply SZV-M: paper and electronic. However, the choice is not provided to the policyholder. More precisely, it is only for those whose number of insured persons does not exceed 24 people. Such organizations and entrepreneurs can be counted electronically or send a form on paper. And if the policyholder has 25 or more individuals, he does not have to choose. In this case, the form should be sent to the FIU in electronic form.
Sanctions for breaking the rules
If the deadline for submitting the form established by law is violated, the fine will be 500 rubles for each individual. Sanctions in the same amount will be imposed in the event that false information is indicated in the form. There is no penalty for a zero SZV-M, more precisely, its absence, because there is no need to hand over it, as we found out earlier.
Sometimes the question arises as to whether a fine will follow for inaccurate information if the TIN is erroneously indicated. After all, it is not a mandatory requisite. There is a danger that in this case, the data can still be regarded as false. Accordingly, the employer may be fined. Therefore, it is safer not to indicate the employee TIN at all if you are not sure that he is faithful.
Corrections
The penalty for incorrect data can be avoided if the error was discovered on its own and corrected before being known to the FIU. For this, an updated report form is submitted. But if the supervisory authority has detected an error in submitting the form, this does not mean that a fine will be imposed. In this case, the policyholder is notified of the elimination of the discrepancy. He is given 5 working days to correct the information. If you meet this deadline, then no sanctions will follow.
However, as always, there is a nuance. It is not completely clear whether a fine will be imposed if corrections are made later than the deadline for submitting the form. For example, it was first filed on the 13th, and clarifications were made on the 16th. In the allotted 5 days, the accountant met, but the correct information came to the Pension Fund after the deadline. To fine or not the policyholder in this case? This is most likely to be decided in the specific branch of the FIU to which the policyholder belongs.
To summarize
The question "whether it is necessary to pass zero SZV-M" implies two situations:
- when payments to the insured are not made;
- when there are no employees.
And in that, and in another case, insured organizations must submit a form. The only exception is when one participant has not concluded an agreement with his legal entity and does not receive any payments. In this case, the form does not need to be submitted, because it does not carry any useful information for the Pension Fund. However, sometimes for reinsurance the owner submits such a “zero” form of SZV-M, and the FIU branch must accept it.
In the absence of employees, the individual entrepreneur does not submit a form, as does other reporting on contributions. But if employees are registered with the entrepreneur, but they do not learn the benefits, then he must report on the CBP-M.
The report under consideration is simple in essence and small in the amount of information provided. To avoid fines, it is necessary to carry out the delivery of SZV-M by the 15th day of the next month. If errors are identified, they should be corrected within 5 business days.