Form SZV-STAZH: how to correctly fill out new reporting for the FIU

In 2018, many business entities will have to submit new reports to the Pension Fund of the Russian Federation for all employers of SZV-STAZH. As a result of the transfer of administrative rights to the tax authorities, the company's report on insurance premiums for its employees is submitted to the Federal Tax Service Inspectorate, and only SZV-M goes to the FIU. This does not provide the FIU with complete information, so an additional source is introduced and introduced.

The SZV-STAZH form is a report that is submitted to the pension fund department by business entities for their employees. It contains information about their work experience.

The form replaces the previously existing RSV-1 report in terms of information on the periods of employment of all employees at the enterprise, as well as those employed under contract agreements.

SZV-STAZH is very similar to another report submitted to the FIU in the form of SZV-M, which business entities began to submit to company employees earlier in order to identify working pensioners.

Upon closer examination of these reports, you can see that SZV-STAZH is a more extended SZV-M report. It indicates not only the personal information and SNILS of the citizen, but also the period of his labor activity, reflecting the start date and end date of labor activity at this enterprise.

It also deciphers in detail the time when the employee kept his job, but in fact he did not work. That is, periods of unpaid leave, child care, sick leave, etc.

The legislation also defines the obligation of the management of a business entity to issue SZV-STAZH when an employee leaves. In this case, this form is compiled only for this one employee, printed out and handed over to him along with other documents on his last day of work.

In addition, the report must also be accompanied by the EFA-1 form, which contains information on insurance premiums accrued and transferred to the Federal Tax Service Inspectorate in general for the company for the year. The need for this arises due to the fact that during the year this information was submitted only to the Federal Tax Service.

Attention! If the employee retires, at the request of the pension fund, the employer must provide him with a completed SZV-STAGE report in order to make all the required calculations when calculating the pension.

Who must submit the SZV-STAZH form

The provisions of the law determine the list of entities whose duties include sending the SZV-STAZH document.

These include:

• Enterprises and institutions of various forms of ownership that have labor and civil agreements with individuals, as well as their structural subdivisions registered in the appropriate way in the form of branches and representative offices.
• Individuals who have an open IP, as well as notaries and lawyers in private practice, if they act as an employer and they have employees.

Attention! Thus, if an organization or an individual entrepreneur accrues remuneration to individuals subject to insurance contributions, then they must submit this form to these citizens.

Terms of delivery of SZV-STAZH in 2018

Since the SZV-STAZH is submitted annually, it must be compiled by responsible persons and submitted once at the end of the year. The legislation requires that this report be submitted to the FIU no later than March 1.

If the due date for reporting falls on a weekend, the due date must be shifted to the first business day. Thus, in 2018, employers will have to submit a report on the SZV-STAGE no later than March 1.

In addition to annual reporting, the form is also filled out in the following cases:

• When terminating the employment contract, the CZV-STAZH must be transferred to the leaving citizen no later than on his last working day.

Important! Upon retirement, the company must submit this report to the FIU within three days from the date of the request.

Where is the reporting

Similar rules apply to this report when determining the branch of the FIU that will act as its recipient:

Individualsregistered as individual entrepreneurs - pass the SZV-STAZH at the place of their registration with the Federal Tax Service, that is, according to the registration reflected in their passport.

Legal entities must submit a report form with information about the length of service in the FIU at their location.

Branches and representative offices report on this form separately from the parent company, and they rent SZV-STAZH at their location.

How is this reporting done?

The SZV-STAZH form can be provided to the pension fund in the following ways:

• This report can be taken to the FIU and handed over to the inspector directly on paper. In this case, you need to print two copies at once, so that the responsible person, upon receipt, makes an appropriate mark on the second.
• You can send CZV-STAZH through the EDI system. This method assumes that the business entity has an EDS, a specialized program or service, as well as an agreement with a special operator. This method can be used by all employers, especially those with more than 25 employees in the company.

It is advisable to draw up a SZV-STAZH on a computer and attach an electronic file to the paper version. This method is available only to business entities whose number of employees does not exceed 25 people.

Report submission form

The SZV-STAZH form provides information both about the employer itself as a whole, and information for each employee, for whom the company made accruals and payments, which are subject to insurance premiums.

The legislation assumes that an appropriate inventory must be attached to the annual report, for which the EFA-1 form is established.

It indicates the registration information for the business entity, and also reflects information on the balance, the total amount of accrued and transferred insurance premiums. It also reflects the total number of employees with whom the company has contracts.

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Download in Excel format.

Download in Excel format.

Sample filling SZV-STAZH

Section No1 - Information about the insured

Consider an example of filling out a report. The registration number column records the number that was issued to the organization by the FIU when it was registered with the department.

The next column contains the short name of the organization, or full personal information about the entrepreneur (his full name). The data must be taken from the founding documents.

The column "Type of information" must contain one of the following marks:

• "Initial" - this report is generated and sent for the first time in a given period;
• “Additional” - the report has already been given, but it is necessary to supplement the information in it with new ones;
• “Assignment of a pension” - this report is drawn up for an employee who is about to retire.

Section No2 - Reporting period

This section contains one column. In it you need to write down the number of the year for which the report is being compiled.

Section No3 - Information on the period of work of the insured persons

Such a section consists of a large table, in the lines of which it is necessary to enter information on all employees with whom the subject had labor agreements or GPC agreements during the year.

The columns of the table "Last Name", "First Name" and "Patronymic" contain personal information of the same name about the employee.

The column "Work period" is divided into two. It is necessary to enter in them the day on which the employee began to perform duties in the company and the day when he quit. If the employee was in the company for the entire year, then the days of the beginning and end of the year are recorded in these columns.

If the same employee needs to enter several periods of work during the same year (for example, he quit and got a job again), then they are put down in separate lines one under the other. In this case, personal data and the SNILS number must be indicated once on the first line. The rest of the columns with this information should be left blank.

If an employee retires and a report is generated and submitted due to the event, the estimated date of commencement of rest is entered as the completion date.

If the employee performed duties under the GPC agreement, then in the form of a period, you must specify the period of its validity. If the work was rendered in full and was fully paid for, then the word "AGREEMENT" is written in column 11. If not, then here you need to put down "NEOPLDOG", "NEOPLAUT".

In the column "Territorial conditions" you need to write the code when the employee performed duties in special environmental conditions (in a special territory). Possible codes are presented in Appendix 1.

In the column "Special Conditions" a code is entered in the case when the employee performed his duties in harmful or dangerous environments. At the same time, work in such conditions gives the right to early retirement.

Possible codes for this column are listed in Appendix 2. However, there is one peculiarity here. If there was work in special conditions, but documents confirming this were not issued, then these codes cannot be used.

In the column "Information on the dismissal of the insured person" you need to make a mark if December 31 is the date of dismissal of the employee.

Section No4 - Information on accrued (paid) insurance premiums for compulsory pension insurance

Attention! Information is entered into the section only when the report is drawn up for employees retiring. It includes two questions to which you need to indicate the answer by selecting the appropriate column.

Section No5 - Information on paid pension contributions in accordance with pension agreements for early non-state pension provision

This section in the report is filled in when information about an employee who is retiring is submitted. Here you need to indicate the periods for which insurance premiums were charged to the employee, as well as put down a report on the question of whether they were paid during these periods.

Inventory EFA-1

When issuing a SZV-STAZH, the responsible person must also draw up and submit an inventory of EFA-1. It is intended to summarize all the information contained in the main report.

The inventory can be one of three basic types: "Initial", "Correcting" or "Cancelling". To select the desired type, the “X” sign is put in the cell opposite its name.

Section 1 is for reporting information about the reporting entity. Its filling is carried out similarly to section 1 of the SZV-STAZH report itself.

Section 2 contains the "Reporting period" field, which always takes the value "0". In the "Year" field, the year for which the data is sent is entered in numbers.

Section 3 contains the total number of employees for which information is contained in the report.

It is necessary to enter data in Section 4 only if the reports contain data with the SZV-ISKh and SZV-CORR types and the “Special” mark. The information that is entered here should include information in full for the entire period of the report.

Section 5 contains data if the report contains information with the status of SZV-STAGE or SZV-ISH for employees who apply for the appointment of pension payments ahead of schedule due to performance of work duties in harmful or difficult conditions.

Zero reporting in the form of SZV-STAZH

According to the rules for preparing a report, it must be drawn up and submitted to the FIU if the organization has at least one valid employment contract with at least one single employee. If an entrepreneur, a notary, a lawyer and other employers do not have employees, then they have no obligation to submit this report.

It should be noted that the format of the report itself implies that it must contain at least one line with data. If it is not there, then this form will no longer be able to pass the initial control for errors.

With companies, this question cannot be answered unambiguously, since initially it already has one employee, which is indicated in the Charter - the director. Therefore, two situations may arise here.

If the organization does not have a single signed labor contract, even directly with the director, then there is no need to draw up and send a report.

Attention! In the second case, when there is no activity, but there is a signed labor agreement between the manager and the organization, then it will be necessary to submit a report. In this case, only one person will be included in the document.

Penalties for not submitting a report

There are several penalties related to the circumstances in which the violation was committed:

The organization submitted the report in full, but the deadline was violated - 500 rubles each, according to each employee with an overdue send date;

The report was submitted on time, but not all employees were included in it - 500 rubles for each person whose information was not included in the report.

The report was submitted on time, data on all employees were included in it, however, the audit showed that some of them are untrue - 500 rubles for each person whose information was incorrect.

Attention! In addition, a fine is set for submitting a report on paper, while the organization is obliged to send it only in electronic form. Its amount is 1000 rubles.

Features of filling out the SZV-STAZH form upon dismissal

By law, upon dismissal of an employee, this form must be given to him. In a situation where an organization submits a report at the end of the year, it contains information about all employees of the company.

If the form is issued upon dismissal, it should include information only on this particular employee, otherwise a violation will occur - the disclosure of personal information about all other employees, which is unacceptable.

When the SZV-STAZH report is compiled upon dismissal, it indicates the status of "initial", and also the year of dismissal (current year) is indicated.

In the tabular part, you need to enter the date of commencement of work, if it was adopted during the year, or the first day of the year. The date of termination is entered as the end date of the period.

Attention! If the employee terminated the contract on December 31, then it is necessary to put a mark in the column 14 intended for this.

Sections 4 and 5, if the form is drawn up for a laid-off employee, are ignored.

Penalties for not issuing a form upon dismissal

Due to the fact that the law establishes the obligation of the employer to give the retiring employee a report in his hands on his final working day, fines were introduced for failure to comply with this rule. The punishment is 50 thousand rubles.

The same fine will need to be paid to the organization in the event that the employee was about to retire, and the organization did not send this information to the FIU within three days.