Certificate form szv m upon dismissal. Extract szv-m upon dismissal of an employee. Sample form SZV-M for an employee upon dismissal

Who needs to submit a monthly report? This question is one of the most frequent. So, let's take a look at who submits this form to the FIU in 2016.

Let's consider several situations. The contract was concluded on the last business day of the reporting month. Between the employer and the employee on the 31st of the month of 2016, a civil contract was concluded (the last working day of the reporting month). The work has not yet been completed, at the time the SZV-M was handed over, the acceptance certificate was not issued, there was no payment. Despite this, since the contract was concluded in the reporting period, it is necessary to hand over SZV-M for this employee... The contract was terminated on the first day of the reporting month. The insured person had only one working day per month. It is necessary to hand over the SZV-M form for this employee.

What to do if the employee went on vacation with subsequent dismissal... Do I need to reflect it in the reporting and how to do it correctly?

The reporting month is June. In May, the employee went on vacation, followed by dismissal. The date of dismissal is June 27. The company calculated the employee and issued him a work book before the vacation. This employee must be included in SZV-M for June. After all, the report includes all employees with whom an employment or civil law contract was valid for a month. If an employee goes on vacation with subsequent dismissal, the company pays off and issues him a work book on the last day before the vacation. But the date of termination of the employment contract is the last day of the vacation. This means that in June the contract with the employee was valid and information must be submitted to him in the SZV-M form.

If the employee is on vacation at his own expense. What in this case?

The employee has been working in the organization since 2015 under an open-ended employment contract. From 1 to 30 June 2016, he was on vacation at his own expense. In June 2016, the contract continues to operate. Accordingly, it is necessary to hand over the SZV-M. Similarly, the issue of monthly reporting to the FIU is resolved in case of temporary disability, maternity leave, parental leave, as well as during absenteeism, idle time and in other similar situations.

An employee is on parental leave. The employee has been working for the company since 2014 under an open-ended employment contract. From September 2015 to the present, he is on parental leave. In the reporting period - the contract continues to operate. Accordingly, it is necessary to transfer SZV-M to this insured person.

And if the former employees of the organization were paid a bonus by the holiday date, is it necessary to report on such persons to the Pension Fund?

If there were payments to an employee outside the framework of an employment or civil contract, the subject of which is the performance of work or the provision of services, it is not necessary to hand over SZV-M for such insured persons.

Thus, in SZV-M it is necessary to record all employees with whom, during the reporting month, labor and civil contracts were concluded, continue to operate or terminated. Only those employees who quit before the beginning of the month for which the reporting is submitted are not indicated in the SZV-M form.

Should the report be submitted to individual entrepreneurs, lawyers, notaries, arbitration managers?

Policyholders who pay insurance premiums in a fixed amount do not hand over information about the insured persons. However, if there are employees (persons with whom labor or civil law contracts have been concluded), then a report must be submitted.

Should I submit a form for employees of non-profit organizations?

Non-profit corporate organizations are created by the decision of the founders, adopted at their general (constituent) meeting, conference, congress, etc. These bodies approve the charter of the relevant non-profit corporate organization and form its organs.

If the approved charter non-profit organization the provision on the payment of remuneration is determined, as well as the right to enter into labor relations, then in relation to such persons, the SZV-M form is provided.

Information in the SZV-M form is provided for insured persons carrying out work and (or) other activities during which they are subject to compulsory pension insurance in accordance with Federal Law No. 167-FZ of 12.12.2001 "On Compulsory Pension Insurance in the Russian Federation".

Should the report be submitted to persons working part-time?

Contracts are concluded with persons working part-time, that is, they are in an employment relationship with the employer. Accordingly, employers must pass SZV-M for such persons.

Should the report be submitted to peasant (farmer) households?

If peasant (private) farms are registered with the Pension Fund of Russia as farms in which there is a head and members, then SZV-M does not need to be submitted. If the farms are registered by the Pension Fund of the Russian Federation, as using the labor of hired workers (not to be confused with the members of the farm), then in this case the heads of such farms represent, in addition to RSV-2 and RSV-1, which includes information on employees... That is, such farms need SZV-M for workers.

Should I hand over the form for foreigners and stateless persons?

Insured persons are foreigners and stateless persons permanently and temporarily residing in the territory of the Russian Federation; foreigners or stateless persons temporarily staying in the Russian Federation, provided that such a citizen does not belong to the category of highly qualified specialists in accordance with Federal Law No. 115-FZ of 25.07.2002. For these foreigners and stateless persons with whom the employer has concluded labor or civil law contracts, SZV-M must be submitted. Foreigners or stateless persons temporarily staying in the territory of the Russian Federation who belong to the category of highly qualified specialists are not subject to registration in the compulsory pension insurance system. There is no need to hand over SZV-M for them.

If an accountant asks a question to dismissed employees, then the answer will be - yes, you need to! The issuance of such a document is spelled out in labor legislation.

What is the SZV-M certificate for when a worker is fired?

All employers, including those, are obliged to submit to the Pension Fund the SZV-M report “Information on the insured citizens”. In it, employers indicate their employees.

Upon dismissal from the company, the employee receives a copy of SZV-M. A similar document confirms the insurance record of the worker. Employers draw up and provide a SZV-M certificate to all their workers.

If the company's accountant issues a copy of the SZV-M report to a dismissed employee, then the extract is issued for 1 person. This is due to the fact that the report contains personal information about the employee. The disclosure of such information to 3 persons is prohibited by law.

The employer issues such information to employees every month until the 15th, that is, simultaneously with sending reports to the FIU.

Document extracts

The employer prepares an extract from SZV-M in parallel with the submission of employee reports to the Pension Fund.

In addition, the employer draws up an extract from SZV-M in the following situations:

• if the employee is about to retire. The employer sends the statement to the FIU, and former employee officially becomes a pensioner;
• if the employee decided to quit. According to Art. 62 of the Labor Code of the Russian Federation, the extract must be included in the list of documents that are directly related to work.

The employer draws up such a document on the employee's last working day. If the employee worked on labor agreement- then on the last day of the validity of such an agreement.

The compilation and filling of SZV-M is described in this video:

How to draw up a report correctly

In order to correctly fill out the SZV-M report, legislators have developed a unique instruction, in the application of which the employer easily fills out this document.

So, when filling out section 1 of the SZV-M report, the employer indicates the following information:

• registration number in the FIU. This number is reflected in the specific certificate of the FIU about the organization;
• ... The specific legal form the director of the company indicates in an abbreviated form;
• INN. The employer indicates the TIN on the basis of the document on state registration;
• The checkpoint is identical here: the head of the enterprise indicates it on the basis of a document on state registration.

Section 2 of the report SZV-M "Reporting period for 1 year" and section 3 "Variety of form" the employer must also fill out.

In section 3 of the SZV-M report, the employer enters 1 of the following options:

• "Iskhd" - for the initial submission of a report to the FIU;
• "Additional" - in case of secondary dispatch, after the report already accepted by the Pension Fund of the Russian Federation for the previous reporting month;
• "Otmn" - when canceling a previously sent report.

Section 4 of the SZV-M report is considered the main one, because it indicates data on the insured citizens - workers of the enterprise, as well as on the validity of labor contracts and agreements. So, when filling out section 4, the employer indicates the following information:

• the initials of the insured citizen. Indicates them only in the nominative case (for example, Sidorov V.M. and others);
• personal insurance number (SNILS). It is reflected in the formalized labor agreement;
• INN. The employer enters the TIN on the employee into the document, if such is specified in the employment contract. This is largely due to the fact that policyholders are prohibited from demanding information about TIN from insured persons.

At the end of the SZV-M report, the employer indicates the following details:

• your position and initials. For instance, general manager V.M. Sidorov;
• date of execution of the report. Indicates it only in the format DD.MM.YYYY (for example, 10/19/2017);
• seal. Puts a stamp on the report only if available.

Example of filling

As a result, the SZV-M report is easy to fill out. Every employer can handle this.

If a worker quits

The employer prepares a report SZV-M, which reflects data on all employees receiving bonuses, salaries and other amounts subject to insurance premiums. This document confirms the insurance retirement record of the worker.

According to Law No. 27-FZ, an extract from SZV-M is issued upon dismissal of employees, upon submission of an application by insured citizens upon retirement. In addition, the employer sends this document to the FIU every month. In this case, the employer receives a written confirmation from the insured citizen - his employee that he really received the SZV-M extract in his hands.

How to issue

Upon dismissal of an employee, an extract from SZV-M is issued in 2 copies. The first is given to the employee, and the second remains with the employer. On the copy of the employer, the employee puts a mark on the receipt of the document.

Written confirmation of the issuance of a copy of the SZV-M report to the employee can be in the following form:

• confirmation written in no particular order;
• signature on 2 copies of SVZ-M, which remains with the accountant;
• signature in the issuing journal SZV-M.

Confirmation of issue

The timing

Often employers ask themselves the question of how long it takes to issue copies of SZV-M to a worker upon dismissal? In such a situation, the number of reports corresponds to the number of months that the worker has worked in the firm.

For example, an employee has worked at the enterprise for 1 year. Upon dismissal, he receives 12 reports for each month.

Liability for Failure to Provide Copies

In 2017, the employer does not bear any responsibility for the failure to provide employees with copies of SZV-M reports. The situation was similar in previous years. However, if the worker has not received such a report, he can file a complaint with the state labor inspectorate, the prosecutor's office or the court.

In 2017, employers must provide workers with copies of Section 3 of the Unified Insurance Premium Calculation. The form of this document can be downloaded from the order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11 / 551.

Reflection of such a SZV-M in 1C

Before creating a SZV-M report in 1C 8.3, you need to make sure that the information about the company is correct, because this information must be entered into this document:

In this case, the accountant should go to the following items of the 1C program: Settings -> Enterprise -> Organizations.

Then, the accountant indicates in the program the following data about the company:

• name (abbreviated);
• registration number in the FIU;
• Individual tax number ();

In addition, the accountant enters the following information about employees into 1C:

• SNILS;

This must be done in 1 turn, because for each incorrectly completed document there are certain penalties.

SZV-M is a new form of reporting in the FIU since 2016. In the 1C program, it can be opened and compiled in the following way: Reporting, certificates -> 1C-reporting. In a similar situation, the accountant indicates the reporting period, and clicks on the "Fill" button. Further, a table appears, which is automatically filled in by the employees themselves.

If the 1C program works simultaneously with the system for exchanging documents with government agencies via communication channels (TCS), then the required data is sent by pressing the "Send" button. Here you can also print the SZV-M report.

Since April 2016, employers, in addition to 2-NDFL and a certificate of wages, are also obliged to hand out a SZV-M certificate upon dismissal. Such a duty is established by Part 3 of Clause 4 of Art. 11 ФЗ "On individual (personified) accounting", tk. to confirm the insurance experience, the employee will need this document. At the same time, the form of his employment does not matter - according to a civil law or an employment contract: the main thing is that during his career in the PFR insurance contributions are made.

According to the current legislation, the manager must issue copies of SZV-M to his employees not only upon dismissal, but also during their work at the enterprise, i.e. every month no later than the 10th day following the reporting period. In the event of termination of labor relations, SZV-M is provided on the last working day or at the end of the civil contract.

Before you take SZV-M upon dismissal, you must fill out this document correctly. Despite the fact that a monthly certificate is submitted to the FIU in general for all employees, upon termination of the employment contract, a separate extract is made, which indicates information only about the resigning employee. This is due to the fact that the report contains personal data, for the disclosure of which administrative and even criminal liability is provided:

• Disclosure of information with limited access using an official position entails a penalty in the form of a fine for citizens in the amount of 500 to 1,000 rubles, for officials - from 4,000 to 5,000 rubles. (Article 13.14 of the Code of Administrative Offenses of the Russian Federation).
• Illegal collection or dissemination of information that constitutes a personal secret under the Criminal Code of the Russian Federation is punished with much larger fines, the amount of which reaches 300,000 rubles. Also, the guilty person can be brought to forced labor, deprived of the right to occupy certain positions or imprisonment for up to four years (clause 2 of article 137 of the Criminal Code of the Russian Federation).

Criminal punishment in this case is applied very rarely, but in order to avoid trouble, it is best not to neglect the rules for filling out and issuing SZV-M and other documents.

SZV-M for issuance to an employee upon dismissal: basis, form, timing

Form SZV-M is established by the Decree of the Government of the Russian Federation of 02/01/2016 No. 83p "On approval of the form" Information on insured persons ", and in mandatory should contain the following data:

• Information about the insured (employer's company), his details in the FIU.
• The date of the reporting period.
• Form code. If the policyholder submits the report for the first time, then he must indicate the code "outd". There are also other codes denoting the type of the submitted form: "additional" - supplementary, "off" - canceling.
• Information about the insured persons: the insurance number of the individual personal account, as well as the TIN (if the policyholder has its number).
• The date the form was completed.
• The name of the position of the head, his full name
• Signature and seal of the organization.

Despite the fact that the certificate is issued strictly before the 10th day of each month for reporting period, there are exceptions in which a copy of it can be provided to an employee earlier:

• If the employee retires, then the certificate must be issued within 10 calendar days after receiving from him an application for the provision of documents for calculating the pension.
• If the employee worked under a civil law contract, then the certificate is issued on the day of its termination.
• Upon dismissal, the employee must be issued SZV-M directly on his last working day, along with work book and other documents.

What is the procedure for issuing a copy of SZV-M:

• Help is filled in according to the installed sample. It should contain information only about the dismissed, and not about all employees, as when transferring a document to the Pension Fund, because for the disclosure of personal data, the law provides for liability - do not forget about this.
• The quitting employee receives a copy and acknowledges receipt in the form of a receipt.

It should be remembered that if the original SZV-M contains information about more than 25 employees, then the document is submitted to the Pension Fund in in electronic format and subscribes electronic signature... If the certificate contains data on less than 25 employees, then it can be referred to the FIU in the usual paper form.

From November 1, 2016, employers are obliged to submit the SZV-M report in electronic form according to the sample established by the Order of the Board of the RF PF RF No. 432r. See examples electronic documents it is possible in the same legislative act, however, they contain only what information must be submitted monthly.

Responsibility for failure to issue SZV-M

According to Part 4 of Art. 17 ФЗ №27-ФЗ, for the provision of incomplete or inaccurate information, as well as for refusal to provide the certificates established by the legislation to the Pension Fund of the Russian Federation, the employer may be fined 500 rubles. for each employee, information about which was not sent in time. This also applies to SZV-M, because this document is one of the main ones in monthly reports.

Thus, if the manager or other responsible person did not provide data on 50 employees, then the amount of the fine for him will be 25,000 rubles, and the amount of money will be collected by the employees of the Pension Fund in accordance with the provisions of Art. 19 and Art. 20 ФЗ №212-ФЗ "On insurance contributions to the Pension Fund ...":

• Personal property can be described individual entrepreneur or organization, but its cost should not exceed the total amount of the fine. Also, money in bank accounts is subject to write-off.
• The collection is carried out on the basis of the decision of the head of the body exercising control over the payment of insurance premiums.

How to confirm the handover of SZV-M to an employee?

After the employee receives a copy of SZV-M in his hands upon dismissal, it is necessary to request his written confirmation:

• Write a receipt. It should contain information confirming that the copy was actually issued on the day of dismissal.
• Make two copies of the certificate, and ask one of them to sign for receipt.
• Display the fact of issuing SZV-M in the document log, if there is one in the organization. The logging form can be free, but it is advisable to reflect in it information about the reporting period (date), full name of the person who received the certificate, as well as the date of issue and signature.

In general, the written confirmation of receipt of SZV-M should contain approximately the following information: “I hereby confirm that on the basis of the termination of the employment contract (its date and number), I received a copy of SZV- M during work on two sheets. " The receipt is supported by the signature of the accountant and the seal of the company.

In what cases it is not required to provide SZV-M for an employee to the Pension Fund:

• If the employee was dismissed before the start of the new reporting period, but the severance pay is not due during this time.
• If the organization has one employee - the director, but he is not a working retiree.

The latter causes a lot of controversy among employees of the Pension Fund itself, because the founder, even in the absence of subordinates in the state, is equated to hired employees - accordingly, he and his company are present labor Relations subject to legislation establishing the obligation to hand over SZV-M.

If the company does not conduct any activity, does not make a profit and is actually “frozen”, then it is allowed to submit “zero” reports, but the document must in any case be submitted to the territorial office of the Pension Fund within the time frame established by law.

SZV-M upon dismissal of an employee - to issue it or not? A common question for employers. In April 2016, an innovation appeared - when an employee is fired, in addition to certificates of 2-NDFL and average earnings, the accountant must provide SZV-M. This is mandatory, as it is spelled out in the legislation (Federal Law No. 27).

SZV-M upon dismissal of an employee

This document testifies to the work experience of the employee, and no matter what type of contract was signed with him. The bottom line is that the employer (policyholder) pays contributions for the employee even for 1 day worked. In the future, this certificate will be needed for the correct calculation of pension payments.

The employer is obliged to provide data on the SZV-M form to employees by the 15th day of each month, at the same time with the submission of reports to the Pension Fund. Upon dismissal, SZV-M is issued on the last day of the employee's work.

In the Pension Fund of the Russian Federation, policyholders provide SZV-M for all employees of the company. The accountant has no right to provide an employee with an exact copy of SZV-M, since it contains personal data of other employees (TIN, full name, SNILS). Disclosure of such information is prohibited by law.

For the dissemination of personalized data, administrative and criminal liability can be applied:

Get 267 1C video tutorials for free:

• For disclosing unavailable information official a fine for citizens is from 500 to 1,000 rubles, for officials - from 4,000 to 5,000 rubles. (according to article 13.14 of the Code of Administrative Offenses of the Russian Federation);
• For illegal collection or transmission of information that is a personal secret under the Criminal Code of the Russian Federation, large fines of up to 300,000 rubles can be applied. Also, the perpetrators can be attributed to forced labor, removed from certain positions or punish with imprisonment for up to 4 years (clause 2 of article 137 of the Criminal Code of the Russian Federation);
• Criminal punishment in such a situation is almost never applied, but in order to avoid various kinds of punishments, it is worth following the rules for drawing up SZV-M and other reports.

Issuance of SZV-M to an employee upon dismissal

In this case, the document is formed for one person. The accountant can do this in his program, with the help of which he submits reports.

The legislation does not prescribe the employer's responsibility for the late issuance of a copy of SZV-M or for refusing to issue it. Nevertheless, it is worth regulating the procedure for providing these copies in order to hedge against unwanted disagreements with employees.

Here are some options for doing this:

1. The register of the issuance of copies.
2. 2nd copy of the certificate signed by the employee.
3. A receipt for a copy of the SZV-M certificate.

One of the best options is an accounting journal. It takes up little space, is practical, you can also indicate the reason for issuing the certificate there. Sample sample:

Printing out the 2nd copy is, of course, a way out, but rather laborious. In addition, over time there will be a lot of them - again, additional paper bales.

The receipt is drawn up in any free form. Sample sample:

A certificate is issued to an employee within 5 days from the date of writing an application for a copy of SZV-M.

SZV-M certificate upon dismissal: an example of filling out and a sample

When issuing a copy of SZV-M, it is necessary to check the correctness of its filling. When compiling a certificate for the SZV-M report, the following data must be indicated:

• The data of the insured, his details in the FIU;
• Date of the reporting period;
• Form type (outgoing);
• Full name, SNILS and TIN of the employee;
• Date of issue of the certificate.

At the bottom - the name of the head, his signature, date and seal (if any). Sample reference:

In many organizations, copies of SZV-M certificates are issued automatically along with other documents upon dismissal. The employee should not demand it, and the employer should not wait for the employee to apply for it. This is prescribed by law, which means it should be issued quickly and without delay.

A little time will pass, and this process will become routine, uncomplicated and more understandable for the employer.

Law No. 27-FZ does not provide for the period for which the policyholder is obliged to transfer information to the insured person in the SZV-M form. The purpose of the introduction of SZV-M was to determine whether a pensioner carries out labor activity(information of the PFR "On the introduction of a new reporting form in the PFR on personified accounting"). This form contains only information about the full name, SNILS and TIN of the employee and, in fact, does not confirm either the length of service or the paid amounts of insurance premiums. Consequently, an organization can issue a retiring employee SZV-M only for the month in which he leaves, which includes information only about this particular employee.

We fill in szv-m upon dismissal of an employee

Add to favorites Send to the post office SZV-M upon dismissal of an employee is handed over to him in accordance with clause 4 of Art. 11 of the Law "On Individual (Personified) Accounting in the Compulsory Pension Insurance System" dated 01.04.1996 No. 27-FZ. We will tell you how to comply with all legal requirements. Is it necessary to issue SZV-M if the employee quit When and in what form does the employee need to issue a SZV-M certificate for those dismissed? according to the SZV-M form "Information about the insured persons".

This report records all citizens with whom formal employment contracts or GPC contracts are concluded. The nuances of filling out SZV-M when concluding a GPC agreement, see this publication. According to officials, this report helps to track working retirees.

How to issue a sv-m upon dismissal before submitting the report

As a rule, filling out a report in various accounting programs allows the formation of SZV-M for dismissed employees per one insured person. For more details on how a report is generated in 1C, for example, read the article "How to generate an SZV-M report in 1C (nuances)". In addition, it is necessary to obtain confirmation from the employee that the report has been received.
There are several ways to do this.

1. You can take written confirmation from employees. The approximate content is as follows: “I, Ivanov Ivan Ivanovich, confirm that in accordance with Art. 11 of the Law of 01.04.1996 No. 27-FZ upon termination of the employment contract received copies of SZV-M on 15 pages for the entire period of work. "
2. You can print all SZV-M for an employee in duplicate and upon issuing ask the employee to sign the second copy.

Copies of SZV-M upon dismissal and to contractors Provisions of clause 4 of Article 11 of Federal Law No. 27-FZ dated 01.04.1996, in force in 2018, stipulate that the policyholder must issue copies of SZV-M:

• on the day of dismissal of the employee;
• on the day of termination of a civil law contract, on the remuneration for which insurance premiums are charged.

Note that in 2018, in paragraph 4 of Article 11 of Federal Law No. 27-FZ of 01.04.1996, there is no provision that employers must issue a copy of SZV-M to retiring employees. In 2018, copies of SZV-M must be issued on the day of dismissal or termination of a civil contract. No requests from employees or contractors are required for this.

Attention

Report form Download How to fill out SZV-M if an employee quit A frequent question - are dismissed employees included in SZV-M? At the time of dismissal, the organization terminates the employment relationship with the employee. In the month of dismissal, the employee is included in the report, and in the next month, he is no longer. Let's consider in more detail the case of filling out a form when an employee leaves.

• Do I need to issue an SMS to an employee upon dismissal
• Filling in szv-m upon dismissal of an employee
• Sv-m upon dismissal of an employee in 2018
• Do I need to issue a sv-m upon dismissal of an employee?
• Filling out the szv-m form upon dismissal of an employee

Is it necessary to issue a szv-m to an employee upon dismissal. Certificate of SZV-M upon dismissal: an example of filling out and a sample When issuing a copy of SZV-M, it is necessary to check the correctness of its filling. When compiling a certificate for the SZV-M report, the following data must be indicated:

• The data of the insured, his details in the FIU;
• Date of the reporting period;
• Form type (outgoing);
• Full name, SNILS and TIN of the employee;
• Date of issue of the certificate.

At the bottom - the name of the head, his signature, date and seal (if any).

Certificates szv m upon dismissal for what period are issued

Szv-m upon dismissal of an employee in 2018 In addition to handing over SZV-M to the Pension Fund of the Russian Federation, it must be handed over to the employee. IMPORTANT! Law No. 27-FZ states that a SZV-M certificate must be issued upon dismissal of employees, upon submission of an application by insured persons upon retirement, and also monthly, together with the submission of a report to the supervisory authority. Important In this case, you need to receive a written confirmation from the insured person that the document was actually transferred to him.
When and in what form an employee needs to issue a SZV-M certificate for dismissed In the copy of SZV-M, when an employee is dismissed, only his surname and his data should be indicated. Information on other employees cannot be indicated, since it refers to personal data and is not subject to disclosure. In column 3, you will, in the usual way, indicate the type of "ishd", and in column 4 - information on the employee.

Sv-m upon dismissal of an employee in 2017

• For illegal collection or transmission of information that is a personal secret under the Criminal Code of the Russian Federation, large fines of up to 300,000 rubles can be applied. Also, the perpetrators can be attributed to forced labor, removed from certain positions or punished by imprisonment for up to 4 years (clause 2 of article 137 of the Criminal Code of the Russian Federation);
• Criminal punishment in such a situation is almost never applied, but in order to avoid various kinds of punishments, it is worth following the rules for drawing up SZV-M and other reports.

Issuance of SZV-M to an employee upon dismissal In this case, the document is formed for one person. The accountant can do this in his program, with the help of which he submits reports.

The legislation does not prescribe the employer's responsibility for the late issuance of a copy of SZV-M or for refusing to issue it.

Online magazine for an accountant

SZV-M: basic provisions The report form was adopted by the Resolution of the Board of the PF RF dated 01.02.2016 No. 83p. The report consists of 4 blocks:

1. Organization data: registration number in the FIU, name, TIN, KPP.
2. Reporting period equal to the month for which data is submitted - January (01), February (02), March (03), April (04), May (05), June (06), July (07), August (08) , September (09), October (10), November (11), December (12).
3. The type of form that depends on what information is provided. Primary report - "iskhd", the original form. If you forgot and did not include the insured person, or you need to add information about someone, then submit an "additional" supplement to the form. If it is necessary to exclude someone, then form a canceling form - "canceled".
4. Information about the insured persons (personalized data).

Nevertheless, it is worth regulating the procedure for providing these copies in order to hedge against unwanted disagreements with employees. Here are some options for doing this:

1. The register of the issuance of copies.
2. 2nd copy of the certificate signed by the employee.
3. A receipt for a copy of the SZV-M certificate.

One of the best options is an accounting journal. It takes up little space, is practical, you can also indicate the reason for issuing the certificate there.

Sample sample: Printing out the 2nd copy is of course a way out, but rather laborious. In addition, over time there will be a lot of them - again, additional paper bales. The receipt is drawn up in any free form. Sample example: A certificate is issued to an employee within 5 days from the date of writing an application for a copy of SZV-M.

For what period to give szvm upon dismissal

In addition to handing over SZV-M to the FIU, it must be handed over to the employee. IMPORTANT! Law No. 27-FZ states that a SZV-M certificate must be issued upon dismissal of employees, upon submission of an application by insured persons upon retirement, and also monthly, together with the submission of a report to the supervisory authority. In this case, it is necessary to receive a written confirmation from the insured person that the document was actually transferred to him.

When and in what form an employee needs to issue a SZV-M certificate for dismissed In the copy of SZV-M, when an employee is dismissed, only his surname and his data should be indicated. Information on other employees cannot be indicated, since it refers to personal data and is not subject to disclosure. In column 3, you will, in the usual way, indicate the type of "ishd", and in column 4 - information on the employee.