Accounting info

Who must take the SZV-STAGE form? What is the time frame for submitting the form and to which unit of the FIU? Do I need to take SZV-STAGE for individual entrepreneurs?

Who and where should submit the SZV-STAGE form

SZV-STAZH is an annual report, which at the end of the year must be submitted to the PFR divisions. Based on these reports, the PFR divisions will receive information about the periods of work, as well as about the insurance premiums accrued and paid for these periods. The following are obliged to submit information to the territorial divisions of the PFR in the SZV-STAGE form:

The listed persons must report to the FIU as part of the SZV-STAZH form for all their employees who perform work under a labor or civil law contract (Article 1, Clause 1, Article 8, Article 15 of the Federal Law of 01.04.1996 No. 27 -FZ). It is worth noting that the SZV-STAGE form must be handed over to all individuals who are in labor relations with the insured or with whom civil law contracts have been concluded. This follows from paragraph 1.5 of the Procedure for filling out, approved. By the Resolution of the PFR Board dated January 11, 2017 No. 3p.

If there were no payments in the reporting period

If a labor or civil law contract was concluded with a "physicist", but there were no payments on them in the reporting period, then the SZV-STAZH form at the end of the year, all the same, needs to be formed and handed over. The fact of the presence (absence) of payments is not determinative in relation to these statements.

If the founding CEO does not receive payments

The peculiarity of the legal status of the head (director) of the organization is as follows: he is subject to the labor law as an employee who has entered into labor relations with an employer - a legal entity on the basis of an employment contract (part 1 of article 273, article 274 of the Labor Code of the Russian Federation ). In this regard, we do not exclude that the SZV-STAZH form based on the results of the reporting period (that is, a year) will need to be formed on the CEO-sole founder. Moreover, even if an employment contract is not concluded with him and he does not receive any payments from his own organization. After all, the report in the SZV-STAGE form must be filled out for all persons who are in labor relations with the insured (clause 1.5 of the Procedure for filling out, approved by the Resolution of the PFR Board of January 11, 2017 No. 3p). However, so far there has been no official clarification on this score.

If self-employed citizens are not employers

Individual entrepreneurs, lawyers and notaries who pay pension contributions only "for themselves" should not submit information in the SZV-STAZH form for themselves. After all, they entered into neither labor nor civil law relations with any insured. They must report their own seniority.

Where to submit a report

A new report on seniority is submitted to the territorial bodies of the PFR. Tax inspectorates will not accept it, despite the fact that since 2017 they have been monitoring the accrual and payment of insurance premiums. The experience of individuals remained "under the supervision" of the FIU and its territorial bodies.

Deadline for submission of the annual report on experience

The deadline for submitting a new report on seniority is no later than March 1 of the year following the reporting year. This is provided for by Article 11 of the Federal Law dated 01.04.1996 No. 27-FZ. Therefore, for the first time, it is necessary to report to the PFR authorities on the new SZV-STAGE form for 2017 no later than March 1, 2018.

Note that the new SZV-STAZh form does not cancel the submission of information on the SZV-M form. This is explained, first of all, by the fact that these reporting forms have different purposes. Based on the monthly reports of SZV-M, the fund monitors the fact of work of pensioners. This is necessary in order to limit the indexation of pensions for them. The SZV-STAGE form has a completely different "task". From this report, officials will take data on seniority and contributions to reflect them on the individual personal accounts of insured persons. And on the basis of these data, insurance pensions will then be assigned.

When SZV-STAZH surrenders ahead of schedule

The SZV-STAZh report may need to be submitted to the PFR authorities ahead of schedule - without waiting for the end of the reporting year. This must be done if an employee (contractor) applies to the policyholder (organization or individual entrepreneur) in which he will inform that he plans to retire in the near future. In this case, the insured must send the SZV-STAGE report to the territorial unit of the Pension Fund of the Russian Federation within three calendar days from the date of the insured person's request. This is provided for by paragraph 2 of Article 11 of the Federal Law dated 01.04.1996 No. 27-FZ. However, even in this case, the SZV-STAZH form for such a person will also need to be submitted as an annual report - no later than March 1.

Form SZV-STAGE: how to fill out

The form of the annual report on the length of service is called “Information on the insurance experience of the insured persons”. This form is Appendix No. 1 to the Resolution of the PFR Board dated January 11, 2017 No. 3p.

Download the report form in the SZV-STAZh form in Excel format

Download Instructions for filling out a report in doc format

Section 1 "Information about the insured"

This section indicates the registration number in the FIU, TIN and KPP of the organization or individual entrepreneur, as well as a short name.

Clause 2.1.4<Порядка заполнения>, approved By the Resolution of the PFR Board of January 11, 2017 No. 3p, it is stipulated that in the "Name (short)" field it is necessary to indicate exactly the short name of the organization (legal entity). But what should individual entrepreneurs do? Do I need to enter the "Surname, Name and Patronymic" of a businessman in this field? The Filling Procedure does not say anything about this. However, the format required for the submission of the SZV-STAGE report provides that this field should not be left blank. Therefore, most likely, in the individual entrepreneur in this field should indicate their last name, first name and patronymic. Perhaps some official explanations from the FIU will soon appear on this score.

Also, in this section of the SZV-STAZh form, the type of information submitted should be marked with an "X":

• "Initial" - when information is submitted for the first time
• "Supplementary" - if the initial data contained errors that did not allow the data to be disseminated to the personal accounts of the insured persons
• "Assignment of a pension" - if the insured person needs to take into account the data of the reporting period (year) for which the SZV-STAZH form has not yet been submitted to assign an insurance pension

Section 2 "Reporting period"

In this section, you need to show the year for which the reporting information is submitted. Accordingly, at the first submission of the annual report in 2018, "2017" should be marked in this field.

If, for example, an employee turns to you in 2017 and informs you that he is retiring, then in the “Reporting period” field also show “2017”, since it is the data from the beginning of this year that the fund needs to assign and calculate the insurance pension.

Section 3. "Information on the periods of work of the insured persons"

This section indicates, in particular, the full name of each insured person, SNILS, periods of work under an employment or civil law contract, as well as mark codes relating to periods of work

General filling rules

When filling out the report, adhere to certain rules that are enshrined in<Порядке заполнения формы СЗВ-СТАЖ>, approved By the Resolution of the PFR Board dated January 11, 2017 No. 3p. For example:

• Full name are indicated in the nominative case
• data in columns 6 and 7 "Period of work" are indicated within the reporting period. That is, if a report for 2017 is submitted, then the dates should only be within 2017 (from 01/01/2017 to 12/31/2017)
• for forms with the "Assignment of pension" type, the column "Period of work" is filled in on the date of the expected retirement. The employee must indicate this date in the application when contacting the employer

Special codes

The periods of work of insured persons in the SZV-STAGE form will need to be accompanied by various explanatory codes. Recall that a similar approach was used earlier when filling out section 6 of the calculation of insurance premiums in the RSV-1 form. However, the form of this calculation will no longer be applied from 2017.

Here are some examples of the "seniority" coding of section 11 of the new personalized report SZV-STAGE:

Fill in the codes of territorial and special working conditions in columns 8 and 9 of section 3 of the SZV-STAGE form on the basis of the Parameter Classifier used when filling out information for maintaining individual (personified) accounting. Such a Classifier is designed as an appendix to<Порядку заполнения формы СЗВ-СТАЖ>, approved By the Resolution of the PFR Board dated January 11, 2017 No. 3p.

Sections 4 and 5. Information on accrued (paid) insurance premiums

Section 4 "Information on the calculated (paid) insurance contributions for compulsory pension insurance" and section 5 "Information on the paid pension contributions in accordance with pension agreements of early non-state pension provision" is filled in only in the form with the "Assignment of pension" type. Leave the columns of these sections blank in the "original" form of the report on the length of service.

As for filling out, then in section 4 with an "X" mark whether insurance pension contributions have been calculated and paid for the periods of work indicated in section 3 of the form. In section 5, it is also necessary to answer the questions with the letter “X” whether pension contributions have been paid in accordance with pension agreements of early non-state pension provision (if such agreements are concluded). If yes, then you need to indicate the period of such payment.

Zero report: do I need to take it?

Even if there are no employees, it is simply impossible to pass the "zero" SZV-STAGE. The fact is that the SZV-STAGE report format, approved by the Resolution of the PFR Board dated January 11, 2017 No. 3p, provides for at least one completed line in the list of insured persons. It is impossible to submit a report without a single entry in section 3 “Information on the periods of work of the insured person”. Therefore, be sure to fill in the data for at least the only founder who receives a salary and acts as the head of the company.

How to submit a report to SZV-STAGE

The SZV-STAGE form can be submitted to the territorial unit of the Pension Fund of Russia in electronic form or on paper. However, if the number of employees whose data is included in the SZV-STAGE report is 25 or more, you must submit the form electronically. This follows from paragraph 3 of clause 2 of article 8 of the Federal Law dated 01.04.1996 No. 27-FZ. The format of information required for submitting the SZV-STAZh report in electronic form was approved by the Resolution of the PFR Board dated January 11, 2017 No. 3p.

If the number of employees whose data is included in the report does not exceed 24 people, then you can submit reports in paper form.

Responsibility: what can be the fines

If the SZV-STAGE report is submitted to the PFR department later than the deadline, the policyholder may be fined. The amount of the fine is 500 rubles for each insured employee.

If the SZV-STAGE seniority report is submitted on time, but the data is not shown in it for all employees, then a fine of 500 rubles is also possible for each insured employee who was not included in the reporting.

A fine is also possible if the company or individual entrepreneur submits the report on time, but shows inaccurate information in it. Then a fine is also possible - 500 rubles for each insured employee, for which false information was provided (for example, an incorrect SNILS was indicated). This is provided for by Article 17 of the Federal Law dated 01.04.1996 No. 27-FZ.

To avoid a fine - check SZV-STAGE within five working days from the moment you receive the protocol from the FIU. This is allowed by Article 17 of the Federal Law dated 01.04.1996 No. 27-FZ. If you meet this deadline, there will be no fines.

As mentioned above, if the number of employees is 25 or more, then the policyholder is obliged to hand over SZV-STAGE on them in electronic form. If, in violation of this requirement, a "paper" report is submitted, the policyholder will be fined 1000 rubles. This is provided for by part 4 of article 17 of the Federal Law of 01.04.1996 No. 27-FZ.

Copies of SZV-STAGE to employees: whether it is necessary to issue

Copies of information on the SZV-STAGE form are required to be issued to your employees. The term of issue is five calendar days from the date when the person applied for this copy. It is not necessary to give everyone a copy of the entire form, since the report contains the personal data of all employees. This information cannot be disseminated. Therefore, give your employees extracts from the SZV-STAGE report, which contains data only about themselves. If the restriction is violated, then the insured faces serious fines.

Also keep in mind that an extract from the SZV-STAGE report must be issued to the employee on the day of dismissal or termination of the civil contract. This follows from clause 4 of article 11 of the Federal Law of 01.04.1996 No. 27-FZ and article 7 of the Federal Law of 27.07.2006 No. 152-FZ.

SZV-STAGE reports must be accompanied by a form. Without this, reporting will not work.

Should Individual Entrepreneurs submit a report to SZV-STAZH

Do individual entrepreneurs really have to submit a report to SZV-STAZH? How to fill out such a report if the individual entrepreneur does not have employees, and he transfers pension contributions only "for himself"?

Experience report from 2017

From January 1, 2017, contributions for compulsory pension, social and health insurance are paid to the tax authorities. But the information about the insurance experience is still controlled by the Pension Fund of the Russian Federation. To report on insurance experience, the territorial divisions of the Pension Fund of Russia must submit a report in the SZV-STAGE form. The form of this report was approved by the Resolution of the PFR Board dated January 11, 2017 No. 3p.

This report is submitted based on the results of the reporting period - a year. Completion date - no later than March 1. For the first time, such a report for 2017 must be submitted no later than March 1, 2018.

Who Should Report Periods of Work

A report on the SZV-STAZh form about employees must be submitted to the territorial bodies of the Pension Fund of the Russian Federation:

• organizations, including foreign ones, that operate in the Russian Federation, and their separate subdivisions
• individual entrepreneurs, lawyers, notaries, private detectives

They report to the FIU authorities for all employees performing work under an employment or civil contract. This follows from Article 1, paragraph 1 of Article 8 and Article 15 of the Federal Law of April 1, 1996 No. 27-FZ. This is also provided for in clause 1.5<Порядка заполнения СЗВ-СТАЖ>approved by the Resolution of the PFR Board dated January 11, 2017 No. 3p.

Thus, in order for an individual entrepreneur to have the obligation to fill out and submit employment records, a businessman must have employees within the framework of an employment relationship. You also need to report if the entrepreneur entered into civil contracts with individuals (for example, for the performance of work or the provision of services). There are also other contracts, upon the conclusion of which the individual entrepreneur will be obliged to submit a report to SZV-STAZH. Here is a complete list of such agreements:

If an individual entrepreneur has no employees

Individual entrepreneurs who pay pension contributions only for their own insurance "for themselves" do not submit information about their seniority to themselves to the Pension Fund of the Russian Federation. They do not have to fill out the SZV-STAGE report on themselves. At the same time, any liability for failure to provide such information under Article 17 of the Federal Law of April 1, 1996 No. 27-FZ does not apply to them. This follows from Articles 8 and 11 of the Federal Law of April 1, 1996 No. 27-FZ, Article 432 of the Tax Code of the Russian Federation. Thus, individual entrepreneurs without workers and contractors do not have to submit a report to SZV-STAZH, for example, for 2017.

However, if, for example, in 2017 there was an entry into labor or civil law relations for at least a short period, then an individual entrepreneur must submit a report on the SZV-STAGE form for 2017 for the entire year. Even if in the same reporting period labor or civil law relations were terminated. Therefore, check whether the individual entrepreneur has entered into any contracts with the "physicists", for example, for the provision of services or the performance of work.

If individual entrepreneurs, in principle, are insurers for compulsory pension insurance, then they must submit reports to SZV-STAZH in a general manner. So, in particular, an individual entrepreneur may be required to submit reports on the length of service when employees retire.

Do I need to submit a report to SZV-STAZH for the sole founder director

Do organizations need to submit a report on the SZV-STAGE experience to the CEO, the sole founder, if he does not receive a salary? Should I fill out a report for the director if he did not enter into an employment contract with his organization?

Who needs to submit a report on experience

It is necessary to transmit to the territorial divisions of the PFR a report on work experience in the SZV-STAGE form so that information about the periods of work can be recorded on the individual personal accounts of employees who are insured in the compulsory pension insurance system. Taking into account the recorded experience, the pension rights of citizens are formed, pension points are calculated and, as a result, the amount of the insurance pension (for example, old-age pension) is determined.

The report on experience must be submitted, in general, based on the results of the reporting period - a year. So, for example, the report for 2017 should be submitted to the PFR division no later than March 1, 2018 (Clause 2, Article 11 of the Federal Law No. 27-FZ of April 1, 1996<О персонифицированном учете>).

The policyholder must submit a report on the length of service to the departments, namely:

• organizations and their separate divisions
• individual entrepreneurs, lawyers, notaries, private detectives

It is required to report to the FIU as part of the report on seniority at the end of the year for all employees who, in the reporting period, performed work under an employment or civil contract. This follows from Article 1, paragraph 1 of Article 8 and Article 15 of the Federal Law of April 1, 1996 No. 27-FZ. Thus, in order for there to be legal grounds for submitting a report on seniority, in the reporting period (year) there must be a fact of the existence of labor or civil law relations.

Also of interest are the provisions of clause 1.5 of the Procedure for filling it out by SZV-STAZh, approved by the Resolution of the PFR Board of January 11, 2017 No. 3p. It follows from it that the SZV-STAGE report is filled in and submitted by the insured for all insured persons who are in labor relations with the insured (including with whom labor contracts have been concluded).

It can be concluded that for the emergence of the obligation to fill out and submit the SZV-STAGE report, there must be a fact of the existence of an employment relationship, and not just an employment contract (as a document). In this regard, the situation with the reflection of the CEO, who is the sole founder, in the commented reports is not entirely unambiguous.

Is it necessary to include the founding director in SZV-STAZH: a controversial issue

If the organization has entered into an employment contract with its director and if he receives remuneration under this contract, then the head must be clearly reflected in section 3 of the SZV-M report. Like any other employee.

However, another situation is quite common: the director-only founder of the employment contract with the company did not enter into and does not receive any payments from the company. In this case, many disputes among lawyers and accountants are caused by the peculiarity of the legal status of the head of the organization. The fact is that the director is subject to the norms of labor law, as an employee who has entered into an employment relationship with an employer - a legal entity on the basis of an employment contract, as well as the norms of civil legislation and laws on legal entities, as an executive body of a legal entity (part 1 article 273, article 274 of the Labor Code of the Russian Federation, clause 4 of article 53 of the Civil Code of the Russian Federation). In this regard, it is believed that the general director, even without an employment contract, is in an employment relationship with the company. And if so, then its director-sole founder should be included in the SZV-STAGE report. After all, it is precisely about the existence of an employment relationship that is said in paragraph 1.5 of the Procedure for filling out SZV-STAGE, approved. By the Resolution of the PFR Board dated January 11, 2017 No. 3p.

The SZV-STAGE report is submitted, first of all, for posting information about the periods of work on the individual personal accounts of insured persons. Based on these data, insurance pensions are assigned. If so, then it is worth paying attention to the fact that the insurance experience required for the appointment of a pension includes periods of work and (or) other activities that were performed in the territory of the Russian Federation, provided that for these periods insurance premiums were calculated and paid to the Pension Fund (Clause 1, Article 11 of the Federal Law of December 28, 2013 No. 400-FZ "On Insurance Pensions"). If there are no payments in favor of the CEO, the sole founder, then pension insurance contributions are neither charged nor paid (since there is nothing to charge them on). This means that these periods are not included in his insurance experience. Why then submit a report to him SZV-STAZH? Why include in this report a person whose information will not affect his pension in any way and will not increase his seniority? There are no answers to these questions in the legislation.

It's another matter if there is an employment contract with the director, but no payments are made on it. Then the director must be included in SZV-STAZH, since there is a fact of labor relations. And even if the director is on leave for a long time, for example, on leave without pay, then he must also be shown in the report, and the vacation period must be accompanied by a special code in column 11 - NEOPL (2.2.25 of the Procedure for filling out SZV-STAGE, approved by the Resolution of the PFR Board dated 11.01.2017 No. 3p.

Much depends on clarification

When it came to including the director, in similar circumstances, it was not possible to come to a consensus in the monthly personalized reports of SZV-M. From the Letter of the Pension Fund of Russia dated July 27, 2016 No. LCh-08-19 / 10581, it could be concluded that if the organization does not have insured persons with whom an employment contract or a civil law contract has been concluded, for remuneration for which insurance premiums are charged, then the obligation to submit form SZV-M is missing.

At the same time, from the explanations of the Pension Fund of the Russian Federation, given in the Letter of 05/06/2016 N 08-22 / 6356, it can be concluded that the manager must be provided with information in the SZV-M form, even if there is no employment contract with him.

A similar ambiguous situation may arise with the annual report of SZV-STAZH. Therefore, it makes sense to wait for official explanations from the FIU.

Who submits the form and when

There are times when it is necessary to submit this form at other times, all cases of reporting are summarized in the table:

Memo on the submission of "Information on the insurance experience of insured persons" in the form SZV-STAGE

Until March 1, 2018, for the first time, policyholders will need to submit to the Pension Fund of the Russian Federation an annual report on experience - based on the results of 2017

The policyholder annually, no later than March 1 of the year following the reporting year, submits to the territorial body of the Pension Fund of the Russian Federation at the place of registration information about each insured person working for him (including persons who have entered into civil contracts, for remuneration for which, in accordance with the legislation of the Russian Federation insurance premiums are charged on taxes and fees) "Information on the insurance guard of insured persons" in the form SZV-STAZH (hereinafter referred to as SZV-STAZH) accompanied by the form OFA-1 *.

Policyholders with 25 or more employed insured persons are required to submit reports only in electronic form.

Information on the SZV-STAGE form is formed into packages of documents. One package contains one file with handicaps SZV-STAZH and ODV-1. The package may include documents of only one name and one type of information.

The reporting includes the following information:

• insurance number of an individual personal account
• surname, name and patronymic
• the period of work of the insured person with the insured within the reporting period for which reporting is submitted in the SZV-STAGE form, including insured persons who have entered into labor contracts or civil law contracts, on remuneration for which insurance premiums are charged in accordance with the legislation of the Russian Federation
• periods of activity included in the length of service in the relevant types of work, determined by special working conditions, territorial conditions or conditions for the early appointment of an insurance pension
• other information necessary for the correct assignment of insurance and funded pension

The SZV-STAZh form contains the following types of information:

• The original- presented to insured persons for the first time in the reporting period. For the reporting period, the organization can submit only one package of documents "SZV-STAZH" with the "Initial" type
• Complementary- submitted to the insured persons, the data on which, presented in the form with the "initial" type, were not taken into account in individual personal accounts due to the errors contained in it, as well as to the insured persons, information on which was absent in the previously submitted information for the reporting period
• Pension assignment- submitted to insured persons who, in order to establish a pension, need to take into account the work period of a calendar year, the reporting deadline for which has not come. Submitted within 3 calendar days from the date the insured person contacts the policyholder

* Resolution of the Board of the Pension Fund of Russia dated January 11, 2017 N 3p "On approval of the form" Information on the length of service of insured persons (SZV-STAZH) ", the form" Information on the insured transmitted to the PFR for maintaining individual (personified) accounting (EFA) -1) ", form" Data on the correction of information recorded on the individual personal account of the insured person (SZV-CORR) ", form" Information on earnings (remuneration), income, amount of payments and other remuneration, accrued and paid insurance premiums, about periods of labor and other activities counted in the length of service of the insured person (SZV-ISH) ", the procedure for filling them out and the format of information"

Programs for the preparation and verification of reports are freely available on the PFR website www.pfrf.ru in the "Electronic Services" section.

Memo to the policyholder on the procedure for drawing up and deadlines for submitting annual reports in the SZV-STAZh form

The insured annually, no later than March 1 of the year following the reporting year, submits to the territorial body of the Pension Fund of the Russian Federation at the place of registration "Information on the insurance guard of insured persons" in the form SZV-STAZH (hereinafter referred to as SZV-STAZH), accompanied by the form ODV-1 (the forms are approved Resolution of the PFR Board dated 11.01.2017 No. 3p).

The SZV-STAGE form is filled out for all insured persons who are in labor relations with the insured (including those with whom labor contracts have been concluded) or who have entered into civil law contracts with him, the subject of which is the performance of work, the provision of services, under copyright agreements. order, in favor of the authors of works under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on the granting of the right to use works of science, literature, art, including remuneration accrued by organizations for the management of rights on a collective basis in favor of the authors of works under contracts concluded with users, or with whom labor contracts and (or) civil law contracts have been concluded.

The software for preparing reports is posted on the website of the Pension Fund of the Russian Federation www.pfrf.ru in the section "To Insurants".

General rules and procedure for filling out and submitting documents:

The reporting can be submitted in the form of an electronic document signed with an enhanced qualified electronic signature of the policyholder or through an authorized representative, if there are relevant Agreements.

Policyholders with 25 or more working insured persons (including persons who have entered into civil contracts, on remuneration for which, in accordance with the legislation of the Russian Federation, insurance premiums are charged) are required to submit reports only in electronic form.

For insured persons recognized as unemployed in accordance with the procedure established by the legislation of the Russian Federation, information in the SZV-STAZH form is submitted by the employment service.

Information on the SZV-STAGE form is formed into packages of documents. One package contains one file and is submitted simultaneously with the EFA-1 form. The package may include documents of only one name and one type of information.

Features of filling out the form "Information on the insurance experience of insured persons (SZV-STAZH)":

The SZV-STAZh form has continuous pagination within each form, starting with the title page. The ordinal number of the page is put down in the field specified for numbering.

The SZV-STAZh form contains the following types of information:

The original- presented to insured persons for the first time in the reporting period. During the reporting period, only one package of documents "SZV-STAZH" with the "Initial" type can be submitted for the organization.

Complementary- submitted to the insured persons, the data on which, presented in the form with the "initial" type, were not taken into account in individual personal accounts due to the errors contained in it, as well as to the insured persons, information on which was absent in the previously submitted information for the reporting period.

Pension assignment- submitted to insured persons who, in order to establish a pension, need to take into account the work period of a calendar year, the reporting deadline for which has not come. Submitted within 3 calendar days from the date of the employee's request to the policyholder.

If it is necessary to cancel the submitted forms SZV-STAZH with any type of information, the SZV-KORR form with the “canceling” type is submitted.

The SZV-STAZh form consists of 5 sections:

In the SZV-STAZH form with the "initial" and "supplementary" types, Sections 1-3 are subject to completion:

• section 1 "Information about the insured"
• section 2 "Reporting period" - the year for which the SZV-STAGE form is submitted in YYYY format is indicated
• section 3 "Information on the periods of work of the insured persons"

The data in the section are filled in by the insured in the nominative case. In the "SNILS" column, the insurance numbers of the individual personal accounts of each of the insured persons, on which the SZV-STAZH form is submitted, are indicated.

The data in the columns "Surname", "First name", "Patronymic", "SNILS" must correspond to the data specified in the insurance certificate of compulsory pension insurance.

For forms with the "Assignment of pension" type, the "Period of work" column is filled in up to the date of the expected retirement.

If it is necessary to reflect several periods of work for a specific insured person, each of the periods is indicated in a separate line. Columns "Surname", "First name", "Patronymic", "SNILS" are filled in once.

The period of work of the insured person within the framework of a civil law contract is filled in with the reflection in column 11 of the codes "CONTRACT", "NEOPLDOG" or "NEOPLAVT". If the payment under the agreement was made in the reporting period, the code "CONTRACT" is indicated. If there is no payment for work under the contract, the code "NEOPLDOG" or "NEOPLAVT" is indicated.

Column 14 “Information on the dismissal of the insured person / information on the periods counted in the insurance period of the unemployed” is filled in with the symbol “X” only for insured persons whose dismissal date falls on December 31 of the calendar year for which the SZV-STAGE form is submitted. For an insured person who is recognized as unemployed in accordance with the procedure established by the legislation of the Russian Federation, the code "BEZR" is indicated in the column.

Sections 4 and 5 are not completed for SZV-STAZh with the types "initial" and "supplementary".

All sections 1-5 are filled out in the SZV-STAGE form with the type of "assignment of a pension":

• section 4 "Information on the accrued (paid) insurance contributions for compulsory pension insurance"
• section 5 "Information on paid pension contributions in accordance with pension agreements of early non-state pension provision"

Features of filling out the form "Information on the insured transmitted to the PFR for maintaining individual (personified) accounting (EFA-1))":

EFA-1 is a document containing information about the policyholder as a whole, and in fact is an inventory of the information provided by him. Can contain the information type "Original", "Corrective", or "Undo".

Form EFA-1 with the "Corrective" type is submitted if it is necessary to correct the data of section 5 of the EFA-1 form with the "Initial" type.

Form EFA-1 with the “Canceling” type is submitted if it is necessary to cancel the data of section 5 of the EFA-1 form with the “Initial” type.

When submitting the SZV-STAGE form with the type of information "Assignment of pension", only sections 1-3 of the EFA-1 form are filled in.

Section 5 is filled in only if the SZV-STAZh form (with the "Initial" information type) contains information about PL employed in the types of work specified in clauses 1-18 of Part 1 of Article 30 of the Federal Law of December 28, 2017 No. 400 -FZ.

Policyholder's responsibility:

For the submission of information on individual (personified) accounting (including information in the SZV-STAGE form), in violation of the established deadlines, as well as in the case of submission of incomplete and (or) inaccurate information, it is provided:

• application of financial sanctions to the insured in the form of a fine of 500 rubles in relation to each insured person (paragraph 3 of article 17 of the Federal Law of 04/01/1996 No. 27-FZ "On individual (personified) accounting in the compulsory pension insurance system")
• the imposition of an administrative fine on an official of the policyholder in the amount of 300 to 500 rubles (Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation).

For non-compliance by the insured with the procedure for submitting information in the form of electronic documents, a fine of 1000 rubles (paragraph 4 of article 17 of the Federal Law dated 01.04.1996 No. 27-FZ)

EFA-1: procedure for filling out and deadlines

For all employers, from the beginning of 2017, a new reporting form was introduced - EFA-1, where information on the insured is submitted, which is transferred to the FIU for individual accounting. Along with other forms, this report has its own terms of submission and procedure for filling out. Why is this report needed, who is obliged to submit it and in what time frame is it provided?

EFA-1: a new form

The new form was introduced to provide it to the PFR branch at the place of registration of the company acting as an employer. The document is not an independent report, but acts as an accompanying form. In other words, EFA-1 is provided by a representative of an enterprise or individual entrepreneur when submitting reports on personalized accounting: SZV-STAZH, SZV-KORR and SZV-ISH.

EFA-1 is mandatory for all entrepreneurs and organizations that have the status of an insured and who are required to submit one of these reports to the PFR office. For example, if the policyholder has pensioners in 2017, then it will be necessary to submit a report on the SZV-STAGE form, and attach the EFA-1 form to it.

Since the EFA-1 form is not an independent document, the deadlines for its delivery are tied to the deadline for the delivery of specific types of reports. Each type of form has its own dates of submission to the supervisory authority. For example, the SZV-STAZh report on the results of 2017 is submitted before 03/01/2018, after the employee has submitted an application for the appointment of a retirement benefit. Accordingly, EFA -1 will be submitted with this form until 03/01/2018.

Individual entrepreneurs without hired workers are exempt from the delivery of EFA-1.

The procedure for filling out EFA-1

The form of this report can be downloaded on the official portal of the FIU, where the form is freely available. Also, the form can be filled out using specialized software, which is also posted on the PFR portal, or it can be obtained during a personal visit to the department. There you can also see a sample of filling out this form.

Form EFA-1

Form EFA-1 is a document containing information about the policyholder as a whole.

The EFA-1 form is an accompanying document. It is presented only with other forms of individual (personified) accounting: SZV-STAZH, SZV-ISH and SZV-KORR. You do not need to submit the EFA-1 form as an independent reporting.

The form and the procedure for filling it out, as well as the electronic format, were approved by the Resolution of the Board of the PF RF dated January 11, 2017 No. 3p.

Please note: information in the form SZV-STAZH, SZV-ISKH, SZV-KORR is formed into packages of documents. One package contains one file and is submitted simultaneously with the EFA-1 form.

This form can contain types of information:

• initial
• corrective- surrender if it is necessary to correct the data of section 5 of the previously submitted form EFA-1
• canceling- surrender if you need to cancel the data of section 5 of the previously submitted form EFA-1

The type of information is indicated by an "X" in the corresponding window

Let's consider the procedure for filling out this form in more detail:

• the need to fill out sections 1-3 when submitting EFA-1 arises only when the SZV-CORR form is present in the package of submitted documentation, with the exception of the form with the designation "special"
• Section 4 is filled in when the policyholder provides the SZV-ISKh or SZV-KORR forms with the mark "special" and must include summarized data on the company for the reporting period
• Section 5 is to be completed when information is filed for employees who are retiring. The section must be filled in if the forms SZV-STAZH and SZV-ISH are submitted

The report on the EFA-1 form must be completed without errors and submitted to the PFR office in paper form or in electronic form, in accordance with the established deadlines.

EFA-1 includes the following sections:

• details of the policyholder transferring documents
• reporting period
• list of incoming documents
• data on the policyholder as a whole
• the basis for reflecting data on the periods of work of the insured person under conditions giving the right to early assignment of a pension in accordance with Article 30 of the Federal Law of December 28, 2013 No. 400-FZ "On Insurance Pensions"

Section 2 "Reporting period (code)" is filled out in accordance with the Classifier (annex to the Procedure for filling out forms, approved by the Resolution of the Board of the PF RF dated January 11, 2017 No. 3p).

The column "Number of insured persons" of section 3 "List of incoming documents" indicates the number of insured persons, information on which contains the forms submitted simultaneously with EFA-1.

In the case when EFA-1 is submitted simultaneously with the package of documents containing the SZV-KORR forms (except for the SZV-KORR form with the "special" type), only sections 1 - 3 of the form are filled out.

Section 4 "Data on the policyholder as a whole" is filled in if EFA-1 is submitted simultaneously with the SZV-ISH forms or SZV-CORR form with the "Special" type and contains data on the policyholder as a whole for the reporting period for which information is provided ...

Section 5 "Grounds for reflecting data on the periods of work of the insured person under conditions giving the right to early assignment of a pension in accordance with Article 30 of the Federal Law of December 28, 2013 N 400-FZ" On Insurance Pensions "is filled in if the SZV- EXPERIENCE (with the type of information - ISH) and SZV-ISKh, submitted simultaneously with the form EFA-1, contains information about the insured persons employed in the types of work specified in clauses 1 - 18 of part 1 of article 30 of the Federal Law of December 28, 2013 No. 400-FZ.

An example of filling out the EFA-1 form

Here is an example of filling out the EFA-1 form, which must be submitted simultaneously with the SZV-STAGE form for 2017:

Prompts for completing the EFA-1 form

Based on materials: sbs35.ru, buhguru.com, pfrf.ru, usn.berator.ru, kontursverka.ru