Do I need to pass zero sv-m
All employers are required to submit a monthly report on insured persons to the Pension Fund. But some organizations have only one employee - directors or have suspended their functioning. And sometimes a company has no staff at all. Is zero SZV-M served in 2018 in similar situations? Our consultation will help you sort out these issues.
What does "zero" SZV-M mean in PFR
SZV-M is a form of personified accounting. It is designed to reflect data about the insured employees of the organization or individual entrepreneur. Approximately, this designation is deciphered as follows: Information about the Insured Incoming for the month. A responsible person appointed by the manager is responsible for the preparation of this report.
As a general rule, if there are no employees at the enterprise and at the same time a labor agreement has not been signed between the head and the organization itself, then we are talking about zero forms of SZV-M. In any case, this is what accountants call these monthly reports.
Under what conditions and who leases
Legal entities and individual entrepreneurs who have entered into an employment or civil law contract with individuals are required to submit the report in question to the FIU. In this case, it is important to observe 2 conditions:
- The term of the agreement / contract has not expired.
- There is an obligation for insurance premiums (even if there is nothing to charge contributions for, and employees walk at their own expense).
SZV-M is handed over on a monthly basis to the territorial FIU at the place of registration of the enterprise as an insured.
What is the SZV-M zero report in 2018
It is impossible to take an empty sample of zero SZV-M and hand it over to the Pension Fund, and it makes no sense. The fact is that at the legislative level, the concept of "zero reporting SZV-M" in 2018 is not spelled out, as before.
If you familiarize yourself with the content of this form, among the required details you can see:
- registration number in the Pension Fund;
- name of organization / individual entrepreneur;
- identification tax number;
- the period for which the report was submitted;
- type of form.
Of course, the first 3 sections cannot be left blank:
In the 4th section of the SZV-M form, a list of insured individuals with whom a labor or civil law contract has been concluded and is in effect. And also - personal information for each: SNILS and TIN. An example is shown below:
It is logical to believe that, in fact, an organization cannot exist without workers. Therefore, it should reflect the information at least about its CEO.
Zero form and suspension
Let us say right away that the question of whether it is necessary to pass zero SZV-M in 2018, in practice, has not yet found an unambiguous answer. And the essence is as follows.
Economic actors may be faced with a situation when it is necessary to suspend activities. In this case:
- the staff is there;
- he does not perform labor functions;
- the accounting department does not charge insurance premiums.
As a result, it is not clear whether it is necessary to pass the zero SZV-M in 2018, in which the block "Information on insured persons" should be left blank.
An unequivocal answer to the question of whether zero SZV-M surrendered was for a long time absent, since the opinion of the Pension Fund and its territorial bodies often contradicted each other. So, initially in 2016 it was permissible to send a report to the fund without a block of information about insured persons. That is, in fact, the delivery of zero SZV-M:
However, according to another, more widespread opinion, it is necessary to submit a report if there are insured persons. Namely:
1. Working under a labor or civil law contract.
2. Receiving income from the enterprise.
If the company's activities are temporarily suspended for 2018, employees will still continue to be insured. Submission of the SZV-M form with their listing in this case is required.
Do individual entrepreneurs pass zero form
A separate question is whether to pass zero SZV-M to entrepreneurs or not. So: businessmen submit the report under consideration to the Pension Fund only when they act as policyholders. This requirement follows from clause 2.2 of Art. 11 of Law No. 27-FZ<О персучёте в системе ОПС˃. А это возможно только при использовании наемного труда.
When all employees are dismissed or are absent altogether, and the entrepreneur independently conducts his activities, the report in question is not submitted. In this case, filling in the zero SZV-M does not make sense.
Zero report on the only founder - Genndir
For an organization, the founder of which is the general director in a single person, the presence / absence of an agreement with him does not matter. According to clarifications No. 08-22 / 6356, the submission of SZV-M with it to the Pension Fund is mandatory.
But there is still a controversial situation: after all, when specifying the founding director in SZV-M, at the same time, it is necessary to reflect information about his experience in the calculation of insurance premiums.
In July 2016, additional clarifications appeared to the FIU about whether zero reporting of SZV-M is submitted to the general director. According to them, if the company, due to certain circumstances, does not conduct financial and economic activities, it is not necessary to submit a zero SZV-M to the CEO without a contract.
As it was said, the question of whether it is possible to leave the section "Information about the insured persons" blank for a long time did not have an unambiguous answer. The companies still submitted zero SZV-M, where they reflected information only about the general director.
According to the letter of the Ministry of Labor dated July 7, 2016 No. 21-3 / 10 / B-4587, which was signed by Deputy Minister A.N. Prudov, the officials considered the situation when the general director does not enter into an employment contract with the organization and does not receive income.
Based on these explanations, we can conclude: when the general director - who is also the founder and the only employee - did not sign an employment contract with the company and did not receive cash payments, the organization does not submit reports on insured persons.
The central office of the Pension Fund reacted to the position of the Ministry of Labor and changed its mind. According to the letter of the Pension Fund of Russia dated July 13, 2016 No. ЛЧ-08-26 / 9856, in such situations, the SZV-M report does not need to be submitted.
In connection with the change in position, the FIU sent appropriate recommendations to its territorial divisions. Some of the branches notified legal entities and individual entrepreneurs about the change in the position of the FIU.
Based on the latest clarifications, the policyholders are exempted from the delivery of precisely "zeroes". This follows from the letter of the Pension Fund of Russia dated July 13, 2016 No. LCh-08-26 / 9856. However, many accountants prefer to insure themselves and submit this form of SZV-M.
How to proceed
Today it is impossible to say unequivocally that the policyholders are finally relieved of the penalty for zero SZV-M - failure to submit such a form.
Above, we have discussed that the zero report without a list of insured persons has been canceled. Policyholders must submit only SZV-M with information about employees.
The letters of the Ministry of Labor and the Pension Fund of Russia do not yet give unambiguous answers to controversial questions about reporting in the SZV-M form. Therefore, we recommend that policyholders, if they arise, apply for written answers to the Pension Fund divisions. This will minimize the risk of being held accountable for an offense.