Is it necessary to include the entrepreneur in the information on the form sv-m. Form SZV-M - monthly reporting to the Pension Fund of Russia Do individual entrepreneurs hand over SZV m

Is it necessary to take SZV-M for individual entrepreneurs without employees in 2020? And are there any changes for entrepreneurs with employees? The answers are in our consultation plus a sample for filling out the report.

Individual entrepreneur without employees: SZV-M

Any businessman has the right to run his own business or hire hired personnel. The law allows the conclusion of both labor and civil agreements with such persons.

The law does not establish that an individual entrepreneur without employees must pass the SZV-M. This rule also applies in 2020. There are two reasons for this:

1. a businessman has no employees, as well as performers, contractors, etc.;
2. the merchant is not registered as an insurer in the Pension Fund system.

If the above conditions are simultaneously met, the SZV-M form for individual entrepreneurs without employees loses all meaning, since there is no one to show in it.

The issue of zero SZV-M for individual entrepreneurs who conduct business on their own is resolved by itself. Pension Fund employees do not need blank forms of this report that do not carry any useful information. Thus, for individual entrepreneurs, zero SZV-M in 2020 is a closed question.

There is no need to submit a zero individual entrepreneur report only for yourself!

Individual entrepreneur with employees: SZV-M

If you have hired personnel (even just one person), whether you need to take the SZV-M IP is beyond doubt. Of course yes. In this case, a businessman becomes an insured when:

• there are employees under an employment contract;
• and/or makes payments and rewards under civil agreements.

Please note: previously it was necessary to independently register with extra-budgetary funds as an employer-insurer. The law gave 30 calendar days for this from the date of conclusion of the individual entrepreneur agreement with the first of the hired employees. Which automatically gives an understanding of whether the IP is passed SZV form-M. But since 2017 the rules have changed. Upon state registration, the relevant tax office will, within three working days, report to the Pension Fund information about the businessman from the Unified State Register of Individual Entrepreneurs (USRIP) new edition Art. 11 of the Law on OPS No. 167-FZ).

Here is a sample of a completed report.

All policyholders must report about their employees to the Pension Fund. But is it necessary for an individual entrepreneur without employees to pass the SZV M, or is this only an obligation legal entities and entrepreneurs using hired labor? To understand this issue, you need to refer to the legislation of the Russian Federation.

Purpose of the report

In the recent past, pensioners were required to report Pension Fund about the fact of his labor activity: about hiring and dismissal.

In 2016, changes were made to the legislation regarding the calculation of indexation. Working pensioners lost the right to indexation, even if they worked under a civil contract.

In order to receive reliable information, the SZV-M form was introduced, approved by Resolution No. 83p dated February 1, 2016, entitled Information about insured persons.

The appearance of new reporting has raised many questions, namely: should an individual entrepreneur without employees submit the SZV M form, and some entrepreneurs are interested in whether the individual entrepreneur submits the SZV M form for himself?

Monthly reports must be submitted to:

1. Legal entities.
2. Individual entrepreneurs with employees.

The SZV M form is not submitted by an individual entrepreneur without employees, since in in this case is not an insured.

A businessman must register as an insurer with a pension fund only if he has concluded an employment or civil law contract. This must be done no later than 30 days from the date of this fact.

The opposite situation occurs when concluding the following types of contracts:

• author's;
• licensed;
• contract

In this case, an individual entrepreneur without employees under employment contracts submits SZV M.

Entrepreneurs who use hired labor submit a report monthly, including all employees, even if for some reason they did not receive remuneration.

Filling out the report

It is not difficult to generate reports; a sample can be found on the website of the Pension Fund of the Russian Federation. The main thing is to have all the information about your employees.

Data for the report:

1. Full name of the entrepreneur, TIN, registration number in the Pension Fund.
2. Period and type of report.
3. Information about the employee: full name, tax identification number, insurance number.

Data on the period of work or salary are not indicated. The report includes information about all employees who worked under an employment or civil contract for at least 1 day.

There are three types of report:

The legislation does not provide for the submission of SZV M for individual entrepreneurs without employees, so there is no need to submit zero reports.

If an entrepreneur was registered with the Pension Fund as an insurer, but then fired all his employees, in this case, does an individual entrepreneur without employees need to submit a zero SZV M? According to the law, a businessman is exempt from such obligation, and he also does not submit the form for himself.

Current issues

When filling out the form, entrepreneurs have questions.

Let's look at the most common ones:

1. The employee is on maternity leave. The information is included in the report since the employee is on staff.
2. There were no accruals in the month wages(for example, due to vacation at your own expense). Data about the employee is entered into the table, and an employment contract is concluded with him.
3. Do I need to add part-time workers? Yes, they work under an employment contract.
4. Lease agreement with an individual. This form contractual relations does not require submission of data to the Pension Fund.
5. In the month of hiring or dismissal, you need to submit a report. Yes, the entire period of the employment relationship is taken into account.
6. The contract is concluded in one month, and the remuneration is paid in the next. Information is submitted from the month the employment relationship began.
7. The employee does not have a TIN. This fact does not negate the need to submit information. Place a dash in the TIN column.

An entrepreneur can independently sign and submit reports to the Pension Fund, or he can entrust this responsibility to a representative.

To do this, you need to issue a power of attorney from a notary, which will spell out all the powers of the representative. Based on such a document, he can submit reports to the Pension Fund, tax office and other regulatory authorities.

contributions believed that the tax authority incorrectly calculated the amount of insurance contributions by issuing a demand for payment of insurance contributions, in connection with the failure of which a decision was made to collect taxes, fees, insurance contributions, penalties, fines, interest at the expense of Money in taxpayer bank accounts.

Result: the requirement was satisfied, since the tax authority violated the rules

Tax authority

pointed out the taxpayer’s failure to fulfill the obligation to pay insurance premiums on time.

Result: the requirement was satisfied, since it was established that the calculation of the amount of insurance premiums payable by the taxpayer was carried out by the tax authority in violation of the rules current legislation based on the amount of income received from entrepreneurial activity for dispute

Insurance accrued

contributions for compulsory health and social insurance, fines, penalties due to non-calculation of contributions from severance pay and average monthly earnings for the period of employment in a part exceeding three times its amount.

Result: the claim was refused, since the base for calculating contributions was unlawfully reduced by the amount of the dismissal earnings saved during the period of employment

All judicial practice on this topic »

Maternity benefits, disability benefits (sick leave), average earnings

Procedure for paying insurance premiums

Individual entrepreneurs represent the most significant category of people engaged in small business in Russia. An individual entrepreneur can work independently or hire employees if necessary. It all depends on the type of activity and its quantitative indicators. Maximum allowed number employees It may also be different for an entrepreneur, depending on the taxation system. But in any case, an individual entrepreneur using hired labor must register with the Russian Pension Fund as an employer (clause 1 of article 11 Federal Law dated December 15, 2001 No. 167-FZ). Any employee must be officially registered with the individual entrepreneur. With employees located in labor relations with the entrepreneur, must be in mandatory employment contracts have been concluded. For each employee, the individual entrepreneur pays contributions to the Pension Fund and submits the necessary reports in accordance with current legislation.

Do individual entrepreneurs rent out SZV-M?

After registering as an employer with the Pension Fund of the Russian Federation, which the entrepreneur must do within 30 days from the date of hiring the first employee, the individual entrepreneur becomes the insurer for employees. It should be taken into account that late registration entails penalties in the amount of 5 thousand rubles if the delay is within 90 days and 10 thousand rubles if this period is exceeded (Clause 1 of Article 27 of the Federal Law of December 15, 2001 No. 167-FZ). The question of whether individual entrepreneurs submit the SZV-M form, which represents information about insured employees, disappears by itself - of course they do. This is an additional obligation that appeared for the entrepreneur and his employees in 2016, as well as for everyone who pays income to individuals from which they pay insurance premiums to the Pension Fund of Russia.

The SZV-M form was approved by Resolution of the Pension Fund Board of February 1, 2016 No. 83p. The SZV-M form began to operate on 04/01/2016. It is mandatory as reporting for enterprises of all forms of ownership. If any of their entrepreneurs still have doubts about whether they need to take IP SZV-M, then in this case you need to understand that if you, as an employer, paid income to employees, including under civil law contracts, from which payments are made contributions to the Pension Fund, even if there is a delay in payment of wages, you must report in the SZV-M form.

Form SZV-M for individual entrepreneurs whose number of employees exceeds 25 people must be submitted to in electronic format. It should be taken into account that by order of the Pension Fund of the Russian Federation dated August 31, 2016 No. 432r, a new format for providing electronic data on the insured was approved, which will come into force on November 1, 2016.

SZV-M for individual entrepreneurs without employees

Entrepreneurs often work independently. At the same time, the question arises whether individual entrepreneurs can pass SZV-M if they do not have employees. When an entrepreneur initially registers his activities, all data about him is automatically transferred to the Pension Fund. And since he is not registered as an employer, and therefore is not an insurer for hired workers who are absent, the answer to the question of whether individual entrepreneurs must take SZV-M in this case will be negative. Should not.

Thus, an individual entrepreneur without employees does not lease SZV-M to himself! And if you want to submit the SZV-M form for individual entrepreneurs without employees, then don’t waste your time. There is no need to do this.

SZV-M for individual entrepreneurs with employees

Is it necessary to take IP SZV-M if it has employees? Definitely yes. Any employer-insurer must submit it monthly to its branch of the Pension Fund of the Russian Federation (clause 2.2 of Article 11 of the Law of 01.04.1996 No. 27-FZ).

At the same time, in SZV-M individual entrepreneurs do not provide information about themselves. The form should contain data only about those persons with whom they entered into / terminated / are in force employment contracts or employment contracts in the reporting month. And it does not matter whether payments were accrued in favor of these persons in the reporting month or not.

Zero SZV-M for individual entrepreneurs

Can SZV-M (2016) be zero for an individual entrepreneur? This question may arise from an entrepreneur who previously used the labor of hired workers in his activities and registered with the Pension Fund of Russia as an insurer, but at the moment all employees have quit and the current employment contracts or he doesn’t have a GPA with anyone. In such a situation, an individual entrepreneur without SZV-M employees simply cannot imagine: neither zero, nor with information (