All employers must annually submit Information on the insurance record of insured persons (-). The report format was approved only in 2017. A declaration must be submitted to the FIU by 12/31/17. Read more about how to write, where and when to submit a report, read on.
Critical experience: what is it and who passes in 2017 upon dismissal?
SZV-STAZH is a new report of employers, which indicates data on the length of service of employees. Previously, this information was indicated in RSV-1. This report was canceled, and the procedure for calculating contributions was also changed. Therefore, there was a need to develop a new document.
The form of the document was approved by the Resolution of the FIU No. 3P dated 01/11/17. You need to report before March 1 of the year following the reporting year. When to take SZV-STAGE for the first time? Until March 1, 2018. When to take SZV-STAZH during the liquidation of the company? Within three days of the adoption of the relevant decision. Earlier than this period, you will need to provide a report if one of the employees retires before the end of 2017. That’s what it is - SZV-EXPERIENCE. Who gives up in 2017 upon dismissal? Accounting company.
SPL-EXPERIENCE: how to fill out section 1-2?
Consider the example of filling out a declaration if the organization has employees who have retired over the current year. The report consists of a header and 5 sections. Information is placed on a single sheet for duplex printing. Each page is numbered: 001 and 002. The document must be filled in block letters or with a ballpoint pen or on a computer.
The heading of the document contains brief information about the organization: number in the FIU, TIN, KPP, short name of the organization.
Section 1 contains information about the policyholder. Here it is necessary to duplicate the registration number in the FIU, TIN and KPP and note the type of report: initial, additional or purpose of the pension.
Section 2 indicates the reporting period (2017). When to take SZV-EXPERIENCE? At the end of the current year.
Section 3
It contains information about the employees of the company. The section has the form of a table consisting of 14 columns. First, data about the employee is filled in: full name and SNILS (1-5 points), the period of his work in the organization (6-7 points) in the format "dd.mm.yyyy". This period shall not exceed the period for the submission of the report. If it has several periods for one insured person, then each of them is drawn up as a separate line. Breaks in the work of employees are reflected by special codes. Their detailed list will be presented later.
Paragraphs 6-7
The periods of work of employees should be reflected with explanatory codes. If an individual worked under the contract, all the work was completed, but they were not paid, it should be indicated in columns 6-7 and 11 - “GPC”, “AGREEMENT”, “NON-PLEDG”. Information in the report should be included about all employees who work under labor and civil law contracts.
Place and time
Column 8 indicates the code of the territorial conditions (in capital letters in the name):
- District of the Far North.
- Terrain in the Far North.
- Village.
- Living in the zone with the right to resettlement - 34, socio-economic status - 35, in other areas - 36.
If an employee works the whole working day for an incomplete week, then the work period is considered according to the number of hours worked. If an employee works less than 8 hours per shift, then the working day is reflected in shares of the rate.
Special working conditions
Column 9 shall be completed if during the period of work conditions have arisen that give the right to early retirement, and insurance premiums have been accrued at a special rate.
Condition code | Decryption |
3P12A (27-1) | underground work and work in the hot shop |
3P12B (27-2) | difficult working conditions |
3P12V (27-3) | the work of women as tractor drivers, construction engineers, loading and unloading machines |
3P12G (27-4) | intensive work in the textile industry |
3P12D (27-5) | workers of brigades in railway transport and in the underground |
3P12E (27-6) | work in detachments in field, geophysical, topographic-geodesic, hydrological, hydrographic, forest inventory works |
3P12ZH (27-7) | logging and rafting employment |
3P12Z (27-8) | loading and unloading crews |
3P12I (27-9) | fleet work |
ZP12K (27-10) | drivers of urban transport (buses, trolleybuses, minibuses) |
ZP12L | work in rescue services |
ZP12M | work with convicts |
ZP12O | work in the fire department of the Ministry of Internal Affairs |
Here's how to fill out the SZV-STAGE report.
Information on the right to early retirement pension is reflected in columns 12 and 13. Columns 9-13 are not filled out if work in special working conditions is not confirmed by documents or insurance premiums for additional fees are not paid.
Encoding
Column 10 indicates the basis code for calculating the length of service.
Season | Work on water transport full season |
Field | Field work in expeditions, squads and brigades |
PEC104 | Work with convicts |
Diver | Work under water |
Lepro | Work in Plague Control Facilities |
SZV-STAZH sample is presented below.
How much worked
When it is necessary to pass the SPL-STAGE, the report should reflect the actual time of the employee. Especially for this purpose, codes for calculating seniority are provided.
Children | Holiday to care for the child |
Decree | Maternity leave |
Contract | Employment under a civil contract |
Uperiod | Billing Period Increase |
Dlot start | Paid holiday |
Ad vacation | Unpaid leave |
Outside labor | Stay on sick leave |
Watch | Shift rest |
Month | Employee transfer between posts |
Qualif | Continuing education courses |
Community | Performance of public duties |
Lagging behind | Non-admission to work through no fault of the employee |
Simple | Plain |
Duck | Extra vacation |
Mednetrud | Period of absence from work of a pregnant woman for health reasons |
Neoplavt | Work on the copyright agreement |
ZGDS, ZGD, ZGGS | Substitution of another person by a civil servant |
For children | Holidays for childcare up to 3 years |
Chernobyl NPP | Tolerance for Chernobyl participants |
Section 4 and 5
These sections are filled out only in reports with the type “Assignment of pension”. Information about contributions for the periods of work specified in section 3 is indicated here. The answer “yes” means that contributions were accrued, including at additional tariffs, but not yet paid. The answer “no” means that no contributions were made. Here's how to fill out the SPL-STAGE.
The final stage
The report must be signed by the head of the company. Next to the painting indicates the position and name. New reporting in the FIU is being inventory.
Retirement Report
When to take SZV-EXPERIENCE for persons who retire? Immediately after the formation of the order on the dismissal of the employee. The report filling algorithm differs from the standard one. In the first section, it should be indicated that the report is submitted in connection with the “appointment of a pension”, in the second - the current year. Section 5 should indicate the period for the payment of contributions under private pension agreements, if any. In the rest, the process of filling out the SZV-STAGE form does not differ from the standard.
Special cases
When to pass SZV-STAZH if the organization is subject to liquidation? The document should be filled out for the period from January 1 of the current year until the moment when the Federal Tax Service enters data on termination of activity in the register. On the cover page, the report type should indicate “source”. In addition to information about the organization itself, the report should reflect data on company employees who work on all types of contracts. The SZV-STAGE form must be completed only in the first three sections. The last two sections should be left blank. Reporting is necessary within a month from the date of the decision. Otherwise, the organization faces a fine of 500 rubles. for each employed employee.
For example, the founders of LLC 06/30/17 decided to liquidate the company. By September 11, 17, an interim balance was formed. This means that reporting on all employed persons is necessary until 10.10.17. In this situation, the organization does not have the right to submit zero reporting. If at the time of making the decision the company did not already include employees, then the report should include information on the only founder who was charged and paid salary.
Dismissal
If an employee leaves, then the bookkeeping department needs to compile a report on it of SZV-STAZH in two copies: the first to be handed over to the FIU, and the second to the employee. The document can either be handed in person or sent by e-mail. The main thing is to have confirmation of the issuance of the form to the laid-off employee.
On the day of dismissal, in addition to the report, the employee must be issued:
- work book;
- certificate of salary;
- copy of SZV-M;
- other documents at the request of the employee.
Up to what date should I take the SPL-STAFF? Ideally, on the day of dismissal.
Penalties
If a person leaves, then the accounting department is obliged to issue a certificate of SZV-STAZH and a new calculation of insurance premiums in his hands. For violation of this requirement of Federal Law No. 27, a fine of 50,000 rubles is provided. Information on such employees is provided in the report at the end of 2017. If a person of retirement age leaves, then SZV-STAZH at retirement must be returned immediately after registration in the workbook.
Auto report completion
Since today most accountants collect and process information for reports in a special program, we will consider how to compose SZV-STAGE in 1C.
The reporting form is located in the “PFR Help. Packs, inventory. ” You need to click on the “Create” button in the registry and select the “SZV-STAGE” document type. Next you need to fill in the year, date of compilation and the type of report. You need to select the list of employees on which the report will be generated in the tabular part of the document and create the "Details" form on the insurance experience of the insured. "After filling in all the data, it remains to print a report.
Reporting to the founder
The report was developed so that all information about his seniority is reflected on the individual account of the insured person. Based on these data, retirement points and the amount of insurance benefit will subsequently be calculated. It is necessary to report on all employees working under labor and civil law contracts. Therefore, a logical question arises: "Do I need to compile a report on the CEO, who is the sole founder of the company?"
If the manager works under an employment contract and receives remuneration for his work, then you need to report on it in the same way as for any other employee.
In practice, directors rarely enter into employment contracts with an enterprise. And such cases cause a lot of controversy among lawyers and economists. From a legal point of view, the director enters into an employment relationship with the organization. So, information about him should be submitted in the report.
From a tax point of view, the information in the report is submitted about the employees on whom insurance premiums were transferred. If there were no payments, then the specified period is not included in the length of service. Why then submit information that does not affect the calculation of pensions? There is no direct answer to this question in the legislation. Some employers adhere to the opinion of lawyers and even in such a situation transfer data about the manager to the FIU.
Another thing is if the contract is concluded, but no payments were made. Then the information on the CEO must be included in the report, indicating the additional condition “Leave without salary” in column 11.
When a similar question arose with filling out the CBA-M, no consensus was found. In a letter from the FIU No. LCH-08-19 / 10581, the following clarifications were provided. If the organization does not have insurance persons for which insurance premiums would be charged, then there is no need to submit reports. From the same letter it followed that it is necessary to include information about the head of the organization in the document in any case. A similar situation arose with SZV-HUNDRED.
Consider another controversial point. Information on individuals with whom a labor or civil law contract was concluded during the year but no payments were made should be included in the SZV-STAGE report. If an employee has worked in the organization for at least one day, then he must be paid a salary. Accrual rather than payment is the basis for including information in the report.
Registration of ODV-1
This report contains general information about the organization. The document is drawn up for the turnover of one name (with one type of information) for one period. First of all, you need to choose the type of information: “corrective”, “canceling” (if the data for previous periods are corrected or canceled), “source” (if the package of documents is handed over initially). The procedure for filling out the report depends on which document it is submitted to.
Report Forms | Fields to fill |
SZV-KORR “special” | 1-3 |
SZV-STAZH with the type "source" and SZV-ISH | 1, 2, 4, 5 |
SVZ-KORR - about employees working in special conditions | 1, 2, 5 |
Reporting to the FIU
After receiving an application for the dismissal of an accounting officer, three days are allocated to prepare a report for the current year and submit it to the FIU.
If the organization employs 25 people or more, the policyholder is required to submit a report in electronic form. If fewer people are officially employed, then you can report “on paper”. These rules apply to all types of reports, including “Assignment of pension”. If in 2016 the organization employed 29 people, then it is only necessary to pass the SZV-STAGE in electronic form. That is, you need to rely on the number of employees employed in 2016.