Each company must prepare numerous documentation, which is transmitted to different state organizations. With the help of such papers, the officiality and legality of the activities of organizations is confirmed. For employees it is necessary to transmit a special report of SZV-M. It is handed over monthly to the PF department, and documentation is filled out by companies and individual entrepreneurs who use the help of employees. Entrepreneurs and accountants should understand how to fill out the CBM-M, what information is entered into the report, and how documentation is submitted. If the requirements of the law are violated, then the management of the company will be held accountable.
Who is renting out?
Officials regularly make significant changes to modern legislation. SZV-M is an important report that is submitted to the PF by each employer. Its form is regularly changed by representatives of the authorities, which allows you to receive maximum information about each employee of any organization.
Documentation is given by each organization or individual entrepreneur if wage labor is used during the activity. If an individual entrepreneur does not have officially employed workers, he is exempted from having to submit this report to the Pension Fund. Companies without employees in any case fill out the documentation.
When filling in the SZV-M according to the new rules, it is important to indicate in the document not only people who work on the basis of a standard labor contract, but also citizens working under civil law agreements. This is due to the fact that the employer in any case transfers contributions to the PF for these citizens.
Who is required to take the SPZ-M? The process is carried out by any entrepreneur who during the work uses the labor of employees. This applies to individual entrepreneurs or firms. If this requirement is not taken into account by businessmen, then they will be held liable. It is necessary to hand over the document even to firms which do not conduct activity and at which there are no employees. This is due to the fact that organizations must have at least one employee represented by the founder of the company.
Purpose of surrender
The main goal of submitting this form to the Pension Fund is the ability to track all pre-pensioners. They are represented by citizens who are less than 5 years old before retiring. With the help of SZV-M, PF specialists can keep statistics on pre-pensioners, as well as track employers who, without legal justification, terminate cooperation with such employees.
But the report includes not only people who are pre-pensioners, but also all other employees of the enterprise.
Do I need to prepare in the absence of workers?
The SZV-M report in the FIU is submitted by both entrepreneurs and companies, but the following rules are taken into account:
- if an individual entrepreneur does not have hired employees, then he may not submit documentation;
- if employees work for an individual entrepreneur, you will have to submit a monthly report to the Pension Fund;
- firms submit a document regardless of the presence or absence of hired specialists;
- are taken into account in the process of filling out the documentation not only people who work under an employment contract, but also who are involved in cooperation through the preparation of a civil law contract.
Companies are required to submit a document even in the absence of employees, and this is due to the fact that during the registration of any organization one employee immediately appears, represented by the director and founder of the enterprise. Sometimes for this person any funds are not transferred to the PF, but all the same, the company must submit this form to the PF.
Deadlines
Each entrepreneur must understand the deadlines for the delivery of SZV-M. For September, the documentation is submitted until October 15. The report is transmitted monthly until the 15th day of the next month. These terms are clearly approved by law, therefore, their violation leads to the calculation of fines.
Until 2017, the document was submitted monthly until the 10th day. Firms and entrepreneurs have the right to submit a document in advance. For example, the deadline for the delivery of SZV-M for September was provided on October 15, but the report can be sent to PF employees even on October 1. No penalties are provided for the preliminary transfer of documentation.
Compilation rules
The procedure for filling out the SZV-M form should be well studied by entrepreneurs and accountants. The correctness of the compilation of this documentation depends on whether there will be any significant errors in it, since if any discrepancies are detected, then an adjustment document will have to be submitted to the Pension Fund.
How to fill in the CBM-M? To do this, you can deposit funds manually or using special programs. This document has 4 sections, each with its own purpose:
- Section 1. Here is the basic information about the employer. These include an individual number assigned to each entrepreneur by PF specialists. The company name, its TIN and KPP are registered.
- Section 2. The period for which the SZV-M form is compiled is given, and the code for this period, represented by the serial number of the month, is also set. If special programs are used for filling, then codes are put in them automatically.
- Section 3. It includes special ciphers that determine the type of report submitted. If the documentation is handed over for the first time, then the code “iskhd” is put. If the correction form is submitted to the PF, then the “add” code is used. The supplementary report must contain any additions or corrections to false data. The code “otm” may be used, on the basis of which the previously submitted form is canceled. This option is used if any employees of the enterprise are excluded from the previously filed report, for example, if they quit, and therefore do not work in the current period.
- Section 4. It is intended for entering information about all insured persons. They are employees of an enterprise or individual entrepreneur. Employment agreements or contracts of a civil law nature may be concluded with them. Their full names and individual numbers of personal accounts in the Pension Fund are given. Additionally, the TIN of each citizen is entered. This section is presented in table form.
At the end, the company’s seal and the signature of the head. All employees with whom a contract was concluded are indicated, but it does not take into account whether any contributions were transferred to the Pension Fund for these citizens. Therefore, even specialists who are on sick leave, on maternity leave or on vacation are included.
Can a document be null?
Every entrepreneur and accountant should know how to fill out the CBM-M, since if any violations or errors are discovered, then a fine will have to be paid. Often, entrepreneurs think about whether this report can be zero.
The SZV-M form cannot be zero, because if the individual entrepreneur does not have workers, then he simply does not submit this document to the PF. The head of the enterprise is obliged in any case to prepare this report. This is due to the fact that even if there are no employees, the direct director acts as an employee of the company. Therefore, information on the head of the enterprise is included in the SZV-M. This is necessary even if the company does not actually conduct business, so the director does not receive any payments.
Documentation transfer methods
It is important to understand not only how to fill out the SZV-M, but also how to send the report to the PF department located in the region where the entrepreneur or company operates. The procedure can be performed in the following ways:
- if the company employs more than 25 employees, then the documentation is handed over exclusively in electronic form, so the employer will have to deal with the registration of EDS;
- if information about employees whose number does not exceed 25 is entered in the document, it is allowed to reflect the necessary data in paper form, after which the report is submitted to the PF office personally by the entrepreneur or his official representative;
- The paper version of the report can additionally be sent to the PF using a registered letter, but you will definitely have to use the attachment list.
Large companies are forced to submit the document only in electronic form. For this, the manager will have to take care of the registration of the EDS.
When is the fine paid?
Entrepreneurs and owners of the company pay a fine for late delivery of SZV-M. If, before the 15th day of the month following the reporting one, this documentation is not transferred to the PF department, this leads to the accrual of sanction. The penalty for late delivery of SZV-M is 500 rubles. This amount is paid for each employee for whom the necessary information was not transferred to the Pension Fund.
If the company employs quite a lot of hired specialists, then the sanction will have a significant amount. Therefore, the leaders and accountants of such enterprises should responsibly approach their obligations to compile and submit numerous reports containing information about employees.
For example, if the company employs 100 people, then the fine for one month will be 5 thousand rubles.
Other reasons for levying a fine
A fine is imposed not only for missing a strictly set deadline, but also for violations or errors in SZV-M. If it is revealed that the information in the document is incomplete or inaccurate, then 500 rubles are paid. for each employee in respect of whom a violation was committed.
Sometimes there are contentious issues at which the tax authorities insist on payment of the fine, but the owners of the companies refuse to transfer this amount of funds. This refers to a situation where a company with more than 25 employees transmits a paper report to the Pension Fund.
How are bugs fixed?
If any errors or violations are made during the filling out of this report by the entrepreneur or the responsible person, then corrective documentation will have to be prepared. Initially, the policyholder receives a special requirement from the PF to correct the identified errors.
An adjustment report must be submitted within 5 days from the receipt of this requirement. If the procedure is not completed, then it will be considered that the company or individual entrepreneur violated the deadlines for submitting the report to the Pension Fund. Therefore, company managers must responsibly approach their responsibilities for completing and timely submitting SZV-M to the PF department.
In the process of filling out this documentation, it is important to indicate even employees who, for various reasons, did not fulfill their labor duties. This includes specialists on maternity leave or sick leave.
Conclusion
SZV-M is presented by a report, which must be surrendered by all firms and entrepreneurs employing other citizens. The process of filling out this document is considered simple and quick. It can be handed over in electronic or paper form depending on the number of employees.
If the company does not timely submit the report to the Pension Fund or makes mistakes while filling out this documentation, then it will have to pay a fine of 500 rubles. for each employee. Therefore, the process of filling out the report is entrusted only to an experienced and responsible employee of the enterprise.