The need to make changes was due to facilitating the process of business reorganization. The changes made the legal successor of the enterprise responsible for providing documentation. Information is provided first of all to the Pension Fund, and only after that for reorganization.

Another factor that determined the implementation of the changes was the refusal to index pensions for working pensioners. Monthly reporting will help to quickly identify such citizens. Thus, the state deprives pensioners of payments if their salary exceeds the permissible level.

Answering the question about what changes have been made to the Pension Fund submission process in 2016, it is worth noting that the system of liability for evading the provision of information on contributions has changed. For providing incomplete information there is a fine of 500 rubles.

Report form and methods of submission

In 2014, a uniform form for all insurance payments was adopted. She combined data on contributions and persons who are registered with the relevant authorities. This form has become universal for all entrepreneurs.

The document must include the following information:

• surname;
• surname;
• individual insurance number;
• identification number.

For the convenience of payers, there are several ways to submit a report:

• Personal visit

The report is submitted electronically or in paper form. This reporting form is provided for enterprises with a staff of no more than 50 people. If the number of employees is exceeded, the information is provided on a flash drive.

To submit a report electronically, an entrepreneur will need to enter into an agreement with the Pension Fund and obtain an electronic signature.

• Sending by mail

The report is attached to the registered letter. The advantage of this reporting form is the speed and availability of confirmation of delivery of the form. Please note that the date of submission of documents coincides with the moment of dispatch. If the shipment is delayed, Pension Fund employees will send a report to the entrepreneur. If the counterparty does not respond to the request, the Pension Fund blocks the accounts.

Information about employees must be provided to the Pension Fund on a monthly basis. From April 1, 2016, the rule on deadlines for submitting reports comes into force. Employers are required to submit a report no later than the 10th day of the month following the reporting month.

Submission of zero documentation

The difference between filing zero documentation is that it is submitted in paper form. This form of reporting is issued in the absence of wages. Zero documentation is confirmed by a letter to the Pension Fund.

When you need help

When providing reports indicating the number of employees, as well as their age limits, there is a risk of errors. If you need to provide such documentation, you should seek help from specialists. Contacting a professional will help you avoid a fine and simplify the system for calculating contributions.

The reporting scheme for employees has not changed.

What an entrepreneur needs to know

Let’s look at what changes the Pension Fund has made in 2016 in more detail. An individual entrepreneur must regularly submit a report on employees registered with the Pension Fund. This form of reporting allows you to control the level of income of retired persons.

Another innovation is that the billing period is 12 months rather than a calendar year.

Amount of contributions to the Pension Fund in 2016

The contribution amount for entrepreneurs in 2016 is 30%. The distribution of funds occurs as follows:

• 22% – transfer without distribution to the Pension Fund.
• 2.9% – Social Insurance Fund assets.
• 5.1% – contribution for the Federal Compulsory Medical Insurance Fund.

The 22% tariff is set until the employee’s contributions reach a certain amount. After reaching the indicator, their size decreases to 10%. In addition, individual companies are entitled to reduced rates.

Mitigation of liability

A special bill is being developed that provides for mitigation of liability for errors during verification or untimely provision of information. Providing false data also remains a violation, but liability for it is excluded.

To summarize, we can say that changes in legislation are due to new economic realities. Thanks to the introduction of a new reporting system, the system for identifying working pensioners whose salary level exceeds the permissible limit is simplified.

The year 2015 was rich in numerous amendments to various areas of legislation. The pension system was also affected by changes. Starting from the new year, you will have to report monthly, the KBK codes for paying insurance premiums will also be changed and the minimum wage will be increased. Let's take a closer look at what will change from 2016.

 

The main change related to reporting to the Pension Fund in 2016 will be the introduction of the obligation to submit information about employees every month. New KBK codes will also be introduced and the minimum wage will be increased. In general, there are not many changes; we present them in the table.

Table No. 1. Changes in the procedure for paying contributions and submitting information

	What will happen
Reporting RSV-1 for accrued and paid contributions to health insurance and compulsory medical insurance.	A new reporting form will be added to RSV-1 for each of the insured employees, including those working under civil contracts. The form of the document has not yet been developed.* Data on insurance payments will need to be submitted every month. For late submission of information, as well as for errors in it, you will have to pay a fine of 500 rubles for each insured employee.
Term Rent based on the results of the 1st quarter, half a year, 9 months and a year.	Rented monthly no later than the 10th of the next month.
On paper: In electronic form:	The deadline is the same for both paper and electronic reporting and, accordingly, the report will need to be submitted every month by the 10th.
Minimum wage
Amount of payment "for yourself" Pension 18,611 rub. Compulsory medical insurance RUB 3,651	Insurance contributions to the Pension Fund in 2016 for individual entrepreneurs “for themselves” Pension Fund RUB 19,356 Compulsory medical insurance RUB 4,085
Limit for contributions to the fund

* The law establishing the obligation of monthly reporting for insured employees was signed by the President on December 29, 2015. and comes into force on April 1, 2016. The form of the document has not yet been developed. It is only known that the said reporting will have to contain information about the insured employees, in particular, full name, SNILS and Taxpayer Identification Number.

Having outlined the main changes in accounting in the Pension Fund, we will briefly describe what reports must be submitted to this fund and what contributions entrepreneurs must pay.

Reporting:

• Reporting on insured persons

Due dates

RSV-1:

• On paper by the 15th day of every second month after the reporting month
• By email by the 25th of every second month

Information about insured persons

Regardless of the form of delivery - before the 10th of each month

Contributions to compulsory health insurance and compulsory health insurance in 2015 for yourself

• Pension - 18,611 rubles;
• Compulsory medical insurance - 3,651 rub.
• 1% from the excess amount of 300 thousand rubles.

Back in December 2015, the government of our state adopted Federal Law No. 385. It deals with changes in some legislative acts of the Russian Federation regarding reporting provided by policyholders to the Pension Fund.

These changes come into effect on April 1, 2016. Therefore, many policyholders are interested in what types of documentary reporting will be submitted to the Pension Fund without fail, why is such reporting necessary, and what are the penalties for late submission of documents on time? Let's look at these points in more detail.

Innovations in the legislative framework

The innovations affected several laws at the federal level:

1. “On individual (personalized) accounting in the compulsory pension insurance system” (Federal Law No. 27) - provides for new documentary reporting and penalties for refusal to take these changes into account (comes into force on April 1, 2016).
2. “On Insurance Pensions” (Federal Law No. 400) - explains why it is necessary to submit certain information about insured persons monthly to the Pension Fund.

According to these changes in the laws of our state, another type of mandatory report has been added, which insurers of working individuals must submit to the Pension Fund every month from April 1, 2016.

Reporting forms for the Pension Fund (from April 1, 2016)

In 2016, namely from April 1, all insurers making cash payments in the form of wages to individuals must submit not one report, but two, to the Pension Fund. Let's take a closer look at what kind of reporting is submitted:

1. Quarterly (submitted before, introduced in 2014) – reporting in the RSV-1 form, it includes information about the registration of a working individual insured in the state insurance pension system.
2. Monthly (new document) - form SZV-M must contain some personal information about the constantly working insured person (full name, INN, SNILS).

Some policyholders are surprised: why duplicate information from the quarterly report in the monthly report? After all, the old quarterly reporting also includes personalized data about the employee (only without an individual identification number). This need is associated with calculations carried out for the insurance pension, which is provided to Russians according to age (old age), since in this current year (namely in February) pensioners still working at enterprises, organizations and firms will be accrued an insurance pension without a planned indexation of pension points and fixed payments added to it. You can read about this in Federal Law No. 400 (Article 26.1). Experts believe that this is the only way to track whether a pensioner is actually working or not.

Introduction of monthly reporting to the Pension Fund of Russia

As already mentioned, from April 1, 2016, policyholders must submit monthly reports to the Pension Fund. This is necessary, first of all, so that Pension Fund employees can track the fact that the pensioner is working, so that in the future he will not have problems with calculations regarding the insurance pension. That is, the personal data requested by the Pension Fund from policyholders must concern every officially employed individual (regardless of the right to pension insurance, age and gender).

The new monthly report must include the following information about the employee or employee:

1. Last name, first name and patronymic in full form (an abbreviated version like “Ivanova T.I.” will not work).
2. SNILS (individual personal account insurance number) - is needed to assign a labor pension to an employee insured in the compulsory pension insurance system of our state; in addition, it acts as a kind of personal data identifier for a citizen of the Russian Federation, since it works in many information databases of federal and regional departments of the country .
3. TIN (taxpayer identification number) - issued by the tax service at the place of registration of an individual, is required in many documents and types of reporting, because it is considered his “digital surname” registered in the electronic registration database of the population of our country.

This type of reporting can be submitted every month in two forms:

• in written format, that is, on paper;
• in electronic format with a mandatory electronic signature.

The difference between these forms is as follows: if a company employs from 1 to 25 workers or employees, then such monthly reports can be submitted to the Pension Fund in writing; if there are more than 25 insured individuals, then the Pension Fund will only accept an electronic version.

Features of filling out the new monthly reporting form

On the official website of the Pension Fund of our state http://www.pfrf.ru/ you can download or print directly from the website a paper version of the new reporting form for SZV-M policyholders.

To do this you need:

1. Go to the official website of the Pension Fund of the Russian Federation.
2. Go to the “For Policyholders” tab to the “For Employers” subpage, which is located in the upper right corner of the main page.
3. Select the “Reporting” section.
4. Find the article “From April 1, 2016, a new reporting form for personalized accounting will be introduced,” click on it.
5. Follow the current link “Reporting Form” http://www.pfrf.ru/files/id/zakonodatelstvo/pers_uchet/2016/forma_otchet_83p_(2).doc.

You will see a document in .doc format, which you can save on your computer or print immediately.

The SZV-M form is called “Information about insured persons”, it (in addition to the fields already listed for filling out) contains questions about the data of the policyholder himself - his details, registration number in the Pension Fund of the Russian Federation, short name of the organization, TIN, KPP. The column “Reporting period of the calendar year” must also be filled in. Experts have also provided for the type of this form:

• “outcome” – the form is submitted to the Pension Fund for the first time during the specified reporting period;
• “additional” – additions and some changes made later to the original form;
• “cancel” is a form through which you can cancel any previously submitted information (for example, erroneous or unreliable information about an individual working in this organization).

Such precautions were introduced specifically so that the policyholder could avoid a fine for inaccurate data submitted.

When is it necessary to submit information about insured employees to the Pension Fund (taking into account changes as of April 1, 2016)

In connection with the entry into force of some innovations in the form of reporting documentation provided by policyholders to the Pension Fund on April 1, 2016, the question naturally arises: when and what reports to submit?

As for the old quarterly report (form RSV-1), it must be submitted electronically strictly before the 15th day of the second calendar month that follows the reporting month (all policyholders are already accustomed to this, so there is no confusion with these documents). But the new monthly reporting, introduced on April 1, 2016, is submitted by the 10th of the month following the reporting month.

Experts have developed a special schedule (we remind you once again that it has been in effect since April 1 of this year, 2016):

The schedule includes weekends, that is, if the 10th day, when it is required by law to submit reports, falls outside working hours, then the deadline is moved to a working day.

By adhering to such a schedule for submitting reports to the Pension Fund, you can avoid receiving penalties that are established by Russian legislation for late submission of data to the relevant service.

Fines for missed deadlines for submitting documentary reports to the Pension Fund (subject to changes effective from April 1, 2016)

Russian legislation (namely Federal Law No. 27) provides for punishment in the form of a monetary fine, which is imposed on the policyholder if:

1. Information about the employee is not provided to the Pension Fund (for each individual individual), even 1 day of delay after a certain date established monthly is taken into account - 500 rubles.
2. Information about the employee is presented, but not in full (for example, the last name is indicated in full, and the first and patronymic are indicated with initials such as “Ivanova T.I.”) – 500 rubles.
3. Submitting false information about an employee – 500 rubles.

At the same time, the minimum amount of an administrative fine for the listed violations has been established at 2 thousand rubles.

There is a special offer for visitors to our website - you can get advice from a professional lawyer completely free of charge by simply leaving your question in the form below.

Policyholders preparing new monthly reports should keep in mind that Pension Fund specialists will be sure to check all the information provided. If it is established that the form of this document has been violated, monetary fines will be collected from the policyholder from the financial resources contained in his bank accounts or from his property.

Since April 2016, monthly reporting to the Pension Fund has been introduced: who, how and why should submit it

The President of the Russian Federation signed federal law No. 385-FZ dated December 29, 2015 (hereinafter referred to as Law No. 385-FZ), which introduces new reporting to the Pension Fund for employers. Starting from April 2016, you will have to report monthly information to the fund for each individual for whose payments and rewards insurance premiums are calculated. What's included in the new report? How should it be submitted? Why does the Pension Fund need monthly information about employees? How will innovations affect individual entrepreneurs? Let's figure it out.

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Introductory information

The law under comment made changes to several federal laws. In particular, in the Federal Law of 01.04.96 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” (hereinafter referred to as Law No. 27-FZ) and in the Federal Law of 28.12.13 No. 400-FZ “On insurance pensions" (hereinafter referred to as Law No. 400-FZ). Amendments to Law No. 27-FZ new type of reporting, deadlines and procedure for its submission, as well as policyholders for failure to comply with new requirements. And the changes made to Law No. 400-FZ make it clear why legislators obligated employers to submit monthly reports to the Pension Fund.

Who should submit reports and where?

New reports must be submitted by policyholders (organizations and individual entrepreneurs) in relation to all insured persons working for them. It is necessary to provide information, including those with whom civil contracts have been concluded, if insurance contributions are paid to the Pension Fund of the Russian Federation from remuneration under such contracts (clause 2.2 of Article 11 of Law No. 27-FZ).

Reporting must be submitted to the division of the Pension Fund at the place of registration of the policyholder (Clause 1, Article 11 of Law No. 27-FZ).

Composition of reporting

The following information must be submitted monthly for each employee:

• individual personal account insurance number (SNILS);
• last name, first name and patronymic (full name);
• identification number (TIN) (clause 2.2 of Article 11 of Law No. 27-FZ).

Please note that the full name and SNILS of employees are also indicated in subsection 6.1 of section 6 of RSV-1 (see “New form of RSV-1: features of filling out and submitting calculations for the first half of 2015”). However, starting from April 2016, this information, as well as the TIN of employees, will need to be reported additionally. The pension fund must develop a new monthly report form, as well as a format for

We also note that the commented Law No. 385-FZ does not explain some that may arise when drawing up a new report. In particular, is it necessary to submit information for employees who did not receive insurance premiums in the reporting month (for example, if the employee was on long-term leave without pay or on parental leave)? Should you submit “blank” monthly reports if the company has only one (aka the only founder) with whom no employment contract has been concluded? If remuneration to an employee under a civil contract concluded for a long term is not paid every month, then how often do you need to submit information: only for the month of payment or for each month of the contract? What to do if the employee does not have a TIN? Perhaps answers to these and other questions will appear in the order of filling out the new report and official explanations for it.

Report submission deadlines

Information on employees must be submitted no later than the 10th day of the month following the reporting month (clause 2.2 of Article 11 of Law No. 27-FZ). The first time it is necessary to report for April 2016 (Article 9 of the commented Law No. 385-FZ). The table below shows the dates for the reporting months of 2016.

Reporting month	Report submission deadline
September

* If the deadline for submitting reports falls on a non-working day, then this deadline is postponed to the next working day.

Reporting method

If information for the previous month is submitted for 25 or more working insured persons (including those employees with whom there is a civil law nature), then the policyholder must submit a signed report. If information is submitted for less than 25 people, then the report can be “on paper” "(paragraph 3, clause 2, article 8 of Law No. 27-FZ).

Responsibility for failure to provide information

The fine for failure to submit monthly reports within the prescribed period will be 500 rubles. This amount will have to be paid for each employee about whom information has not been reported (Part 4 of Article 17 of Law No. 27-FZ). Thus, any delay in reporting may result in serious penalties for the policyholder. So, if the report is submitted at least one day late, and the policyholder employs 50 people, then the fine will be 25,000 rubles (50 people × 500 rubles).

Also, providing incomplete and (or) false information in relation to each employee will be punished with a fine of 500 rubles (Part 4 of Article 17 of Law No. 27-FZ).

Inspectors from the Pension Fund of the Russian Federation will collect new fines in a manner similar to that prescribed in Articles 19 and 20 of the Federal Law of July 24, 2009 No. 212-FZ on insurance premiums (Part 4 of Article 17 of Law No. 27-FZ). That is, if the policyholder fails to comply with the requirement to pay a fine, officials will be able to decide to collect the debt from funds in his accounts or other property.

Why are monthly reports introduced?

Accountants may have a reasonable question about why the Pension Fund decided to collect personalized information about employees on a monthly basis, given that this information (except for the Taxpayer Identification Number) is submitted as part of the quarterly report RSV-1. To clarify this issue, let us recall the current procedure for calculating the old-age insurance pension.

In general, the insurance pension can be determined using the following conditional formula (Articles 15, 16 of Law No. 400-FZ):

Pension amount = PB x C + PV

PB— the sum of all pension points (the law uses the term “individual pension coefficient”);
WITH— the cost of one pension point on the day the pension was assigned;
FV- fixed payment.

The value of the pension point is reviewed twice a year. As of February 1, this indicator is indexed to the inflation rate for the past year, and from April 1, it is established by the law on the PFR budget for the next year (clauses 21 and 22 of Article 15 of Law No. 400-FZ). From February 1, 2016, the value of the pension point will be increased by a factor of 1.04 (clause 1, article 5 of the commented Law No. 385-FZ).

As for the fixed payment to the insurance pension, it also increases annually from February 1 by the consumer price growth index for the past year (clause 6 of Article 16 of Law No. 400-FZ). From February 1, 2016, the indexation coefficient of the fixed payment will be 1.04 (clause 1, article 6 of the commented Law No. 385-FZ). In addition, the government of the Russian Federation has the right to decide on additional indexation of the size of the fixed payment from April 1 (clause 7 of article 16 of Law No. 400-FZ). For more information about the composition of the insurance pension, see “Pension 2015: how much you can earn in old age.”

From February 2016, working pensioners (including those registered under civil law contracts) will receive an insurance pension without taking into account planned indexations of the value of the pension point and a fixed payment to the insurance pension. This is stated in the new Article 26.1 of Law No. 400-FZ. It is the fact that pensioners are working that Pension Fund employees plan to monitor on the basis of monthly reports, which policyholders will submit starting in April 2016. At the same time, as follows from the commented law, information will have to be provided for all employees, regardless of their age and whether they have the right to a pension.

Note that the “freezing” of planned indexations does not cancel the possibility for working pensioners of increasing insurance pensions from August 1 based on pension points earned for 2015 (clause 3, part 2, article 18 of Law No. 400-FZ). That is, only indexation is “frozen”, which is carried out by the state and which is not related to how many points the pensioner “earned” over the past year (for more information about pension indexation, see “On the strategy for the long-term development of the pension system of the Russian Federation (Tatiana Bandyuk’s blog)”) .

What to tell employees

There is a high probability that employees will turn to accountants with a request to help them understand the innovations that are associated with the abolition of indexation of insurance pensions. Let's look at some points that make sense to tell employees about.

Legislators provided that from February 2016, the planned indexation of the insurance pension and the fixed payment to it will apply only to those pensioners who, as of September 30, 2015, were not working (did not work on the basis of civil law contracts). The fact that a pensioner is working as of September 30, 2015 will be determined by Pension Fund specialists on the basis of personalized information contained in the RSV-1 calculation for 9 months of 2015.

In case of termination of work in the period from October 1, 2015 to March 31, 2016, the pensioner himself can notify the Pension Fund of this fact. To do this, you need to submit an application and documents confirming the end of your employment (for example, a copy with a notice of dismissal) to the fund’s division. From the first day of the month following the month in which the pensioner notifies the Pension Fund of the Russian Federation about the termination of work, the fund will begin to pay him an insurance pension, taking into account indexation (clause 3 of Article 7 of the commented Law No. 385-FZ). The form for this application is posted on the Pension Fund website.

Note that a pensioner can confirm the completion of labor or civil law relations in the period from October 1, 2015 to March 31, 2016 no later than May 31, 2016 (clause 2 of article 7 of the commented Law No. 385-FZ). If a pensioner stops working in April 2016 or later, he will no longer have to report this to the Pension Fund, since the fund’s employees will determine all the necessary information based on monthly data provided by policyholders. If it follows from the policyholder’s reporting that the pensioner has retired, then the decision to assign a pension, taking into account indexation, will be made in the month following the month of reporting (Clause 6, Article 26.1 of Law No. 400-FZ), and payment of the pension in the new amount will begin from next month (clause 7, article 26.1 of Law No. 400-FZ). If in the future the pensioner gets a job again, the amount of his insurance pension will not be reduced (Clause 8, Article 26.1 of Law No. 400-FZ).

Will the pensions of individual entrepreneurs be indexed?

The Pension Fund website states that if a pensioner belongs to the category of self-employed people, that is, is an individual entrepreneur, lawyer, etc., then such a pensioner will be considered working if he is registered with the Pension Fund as of December 31, 2015.

Elena Kulakova, an expert at “Kontur.Report PF” (on the Online Accounting forum she writes under the nickname KEGa) believes that Pension Fund officials could equate individual entrepreneurs who receive a pension with working pensioners on the basis of the norm of Article 26.1 of Law No. 400-FZ. Paragraph 1 of this article states that indexation is not due to pensioners who carry out not only work, but also “other activities during which they were subject to compulsory pension insurance in accordance with Federal Law dated December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance” in the Russian Federation." And in paragraph 1 of Article 7 of the commented Law No. 385-FZ it is noted that the fact of carrying out other activities is established on the basis of information about registration as an insurer in the Pension Fund of the Russian Federation.

According to Article 6 of the Federal Law of December 15, 2001 No. 167-FZ, policyholders for compulsory pension insurance are, among other things, Thus, we can conclude that the planned indexation of insurance pensions is “frozen” for all retired entrepreneurs who will be registered with the Pension Fund of the Russian Federation as policyholders at 31 December 2015. We also note that although in the message on the Pension Fund website entrepreneurs are mentioned only as self-employed people (along with lawyers, notaries, etc.), this does not mean that the ban on indexation of insurance pensions applies only to individual entrepreneurs who do not have employees. Retired entrepreneurs who are employers are also deprived of such indexation. An individual entrepreneur (with or without employees) does not have to submit monthly information to the Pension Fund.

Note that if an individual entrepreneur is registered with the Pension Fund, but does not conduct business activities and does not receive any income from it, then he still will not be able to count on indexation of the insurance pension. The right to indexation will arise only after the entrepreneur is deregistered with the Pension Fund (remember that the fund deregisters an individual entrepreneur after he loses this status and a record about this appears). At the same time, it is most likely not necessary to submit an application for termination of activities using the form posted on the fund’s website. However, this cannot yet be stated unequivocally.

Federal Law No. 385-FZ dated December 29, 2015 introduced changes to a number of federal laws. Federal Law dated 01.04.96 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” establishes a new type of reporting, deadlines and procedure for its submission, as well as responsibility for failure to comply with new requirements, and Federal Law dated 28.12. 13 No. 400-FZ “On Insurance Pensions”, amendments have been made to clarify the purpose of submitting monthly reports to the Pension Fund.
New reporting must be submitted to the division of the Pension Fund at the place of registration (clause 1 of Article 11 of Law No. 27-FZ) by insurers (organizations and individual entrepreneurs) in relation to all insured persons working for them, and even under civil contracts, if with remuneration, insurance contributions are paid to the Pension Fund (clause 2.2 of Article 11 of Law No. 27-FZ).

What information is provided?
On a monthly basis, policyholders are required to submit information in the prescribed form to the Pension Fund division at the place of registration (Clause 1, Article 11 of Law No. 27-FZ). The transmitted information must contain the following information for each individual (clause 2.2 of Article 11 of Law No. 27-FZ):
- individual personal account insurance number (SNILS),
- last name, first name and patronymic (full name),
- taxpayer identification number (TIN).
In accordance with clause 2.2 of Art. 11 of Law No. 27-FZ, information must be submitted no later than the 10th day of the month following the reporting month.

Please note that information must be submitted electronically if submitted for 25 or more working insured persons (including those employees with whom civil contracts have been concluded),
If information is submitted for less than 25 people, then you can report on paper.

What form should I use to report?
The monthly reporting form has not yet been approved. To date, the option proposed by officials has been published on the Pension Fund website and is undergoing approval. The report was called SZV-M.
In the SZV-M form, you need to fill out four sections of information.
Section 1. "Insured details"
Section 1 of the SZV-M form indicates the short name of the organization, registration number of the Pension Fund, Taxpayer Identification Number (TIN), KPP.
Section 2. "Reporting period"
The reporting period for filling out the SZV-M form is a month. An “x” symbol is placed in the box next to the name of the month for which the form is being submitted. The calendar year column must be filled in.
Section 3 "Form Type"
There are three types of SZV-M form. If an organization submits a form about insured persons for the first time for the reporting period, then the “x” symbol is placed in the “Original” box. In the case when the form is submitted to supplement information previously accepted by the Pension Fund for the reporting period, the symbol “x” is placed in the “Additional” box.
Section 4. "Information about insured persons"
Section 4 of the SZV-M indicates the full name, SNILS and TIN (if any) of the employees. Data is submitted for all insured persons. That is, for those with whom the following agreements were concluded during the reporting period, continue to be valid or terminated:
.employment contracts;
.contracts of a civil law nature, the subject of which is the performance of work, the provision of services;
.author order agreements;
.agreements on the alienation of the exclusive right to works of science, literature, and art;
.publishing licensing agreements;
.license agreements granting the right to use works of science, literature, art,
including prisoners on a collective basis.
The completed report is signed by the head of the organization and stamped (if there is one, of course).
The monthly reporting form SZV-M (filling sample) is presented on the next page.

What is the responsibility?
For failure to submit monthly reports on time, the policyholder faces a fine of 500 rubles, for each employee about whom information was not reported (Part 4, Article 17 of Law No. 27-FZ).
This also includes the provision of incomplete and (or) false information.
If the policyholder fails to comply with the requirement to pay a fine, officials will be able to decide to collect the debt from funds in his bank accounts or other property.