Forms SZV-M and SZV-STAZH - mandatory reporting provided to the Pension Fund of the Russian Federation to confirm labor activity, seniority of working citizens and payment of deductions from income received. A new type of reports was approved in 2017 by Resolution No. 3p of January 11, 2017, issued by the PFR Board. A normative document defines a strictly established form of forms, the procedure and rules for filling out, the frequency of reports. The specified information is submitted for each person working under the contract, conducting individual entrepreneurial activity or officially recognized as unemployed. A copy (extract) of personalized accounting information filled out according to the SZV-M and STAZH certificate forms, upon dismissal of the insured person, the employer must transfer to the employee on the day of dismissal along with the completed work book and other documents. (Law 27-FZ, paragraphs 2 - 2.3, 4 of Article 11 (as amended on 07.29.2018).
Who is required to issue a copy of the CBA to the fired worker?
Each policyholder (employer) who provides such information to the PF of the Russian Federation has an obligation to draw up and issue certificates of the CPS (STAZH, M) upon dismissal of each employee. These include:
- Organizations, individual entrepreneurs who have concluded an employment contract with an employee, licensing agreements (publishing or using copyright), a civil contract for providing services (fulfilling labor functions), licensing agreements (publishing or using copyright) and similar contracts and contracts.
- Organizations with a single participant - owner, director, founder (the only member of the organization submits reports to itself)
- Employment center (for unemployed citizens).
In other words, only employers, that is, organizations in which at least one hired employee was involved in the reporting period, fill in and send out SZV-STAZH. This eliminates the obligation to file accounts with private lawyers, notaries, members of associations, etc.
Who doesn’t provide reporting on CZV-STAG?
Persons registered as members of associations (for example, peasant farms), self-employed (private specialists, artisans, etc.), persons engaged in running their own households will not be able to receive or fill out certificates on SZV-forms. housewives) or unemployed who are not registered with the Employment Center.
The procedure for issuing hand certificates
Information on seniority in the SZV-STAZH and SZV-M forms is transmitted personally to the employee. The procedure for filling in the SZV-STAGE does not indicate a strictly established procedure for issuing a certificate to a laid-off employee and registering the fact of receipt of this document. Therefore, the general procedure for paperwork is suitable for the extradition procedure.
Most often, the employee confirms the fact of receiving the documentation with his signature on the second copy of the document, which will remain with the employer. Also in the organization, you can have a book (magazine) for registration of certificates of SZV-STAZH upon dismissal issued to your employees. If the policyholder does not have the opportunity to personally deliver the documents on the day of dismissal, certificates with information about seniority can be sent by registered mail.
Does the employee have to write a statement in order to receive the certificates of SZV-M and STAZH on dismissal?
The document under consideration is issued regardless of whether the employee requested a certificate verbally or in writing.In order to avoid further complaints of violation of legal rights from a former employee, the employer is required to write out a certificate of SZV-seniority upon dismissal along with a completed work book. But is it necessary to take a written statement from him?
The Labor Code obliges the employer, upon request from the employee, to issue a certificate of SZV-seniority upon dismissal along with copies of other documents related to labor activity (Article 84.1 of the Labor Code of the Russian Federation). At the same time, the Federal Law on Accounting in the Pension Insurance System No. 27-ФЗ specifies that on the day of dismissal, the employee must provide copies of documents confirming the information transferred to the Pension Fund (Clause 4, Article 11). A written statement of the employee is not required.
Re-issuance of information
The law provides for a former employee to apply for help again. In this case, a written application is submitted to the head of the organization with a request to issue a duplicate of the certificate form SZV-STAZH upon dismissal issued to the employee with the work book. The employer (policyholder) is obliged to draw up and issue to the applicant within 5 days.
Policyholder Responsibility
Federal Law 27-FZ, the Code of Administrative Violations or the regulations of the Pension Fund do not provide for the employer's responsibility for intentional or unintentional failure to provide pension accounting information upon termination of employment. But this does not mean that the policyholder who did not issue the certificates of SZV-M and STAZH at the dismissal of the employee or provided incorrect information will not be held liable.
Failure to issue personalized records on the day of dismissal is a clear violation of the rights of an employee. For officials (heads) of organizations and individual entrepreneurs, sentences are prescribed in accordance with Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation - a warning or fines from 1 thousand to 5 thousand rubles. The fine for the organization is from 30 thousand to 50 thousand rubles.
It is important that the administrative penalty for the employer is applicable only if SZV-STAZH and SZV-M were not handed over to the employee. But if certificates are issued in a timely manner with erroneous or inaccurately specified information, it is impossible to hold the policyholder liable under the law.
Filling out the report in paper format or in 1C program
The procedure for filling out the SZV-STAZH form is determined by the Resolution of the Board of the RF PF dated January 11, 2017. No. 3-p (Appendix 5).
Periodic information is filled out and transmitted to the FIU in electronic form. Organizations where the headcount does not exceed 25 people can provide the completed form in paper format.
The certificate of SZV-STAZH when a worker is fired is filled out on a separate form or printed on paper after filling in 1C.
What period of work is indicated in the certificate upon dismissal?
Law 27-ФЗ and other normative acts do not contain specific explanations for which period or periods a certificate of seniority in the organization is issued. Information for the reporting (previous) and current years is required to be added to SZV-STAZH, and for the reporting month to SZV-M. Individual managers, in order to avoid errors, issue an employee an extract of SZV-M for each worked month and SZV-STAZH for each year since the beginning of 2017.
General rules
The document establishes the general rules for filling in the application form for the CPS - the length of service upon dismissal in paper forms:
- Information is entered with a ballpoint pen or ink of any color other than green and red.
- The form is filled out legibly, in block letters, without blots. Errors cannot be corrected, painted over, pasted or crossed out in the blank line. The form with errors is filled in again.
- All sections are filled in capital letters.
- It is allowed to enter information using a computer (computer technology) in compliance with the ink color requirements.
- All information is entered on the basis of the documents of the employer (policyholder):
- Information on income (wages, bonuses, incentive and other payments and remuneration) accrued to the employee, as well as withheld insurance premiums, is filled out on the basis of accounting data.
- Information about the period of work is filled out on the basis of the personnel records of the employer.
The reference of the SZV-seniority at dismissal is filled only on the dismissed employee. The form should not contain information about other employees.
Step-by-step filling: information about the policyholder (section No. 1)
The certificates of SZV-M and the Seniority upon dismissal (termination or termination of the contract) are filled out on a paper form, then the document is drawn up in two copies. In this case, one form after issuing is issued directly to the employee, and the other is stored in the organization in the manner prescribed for documents confirming the seniority of citizens. It is not necessary to send a copy of the certificate to the dismissed employee to the FIU department.
The general sections of the certificate form of the SZV-STAZH upon the dismissal of employees are filled in the same manner as the periodic reporting:
1. In the column "Registration number", the number assigned to the insured (employer) by the Pension Fund of the Russian Federation should be fully entered.
2. String TIN: to indicate the taxpayer number in the form there are 12 empty cells. When filling out the TIN of an individual entrepreneur, one digit is entered in each cell.
3. TIN of organizations (legal entities) consists of 10 digits. Numbers are indicated on the form, starting with the first cell. The remaining empty cells are crossed out in a single line.
4. Line PPC: filled out by organizations. Individual employers leave cells empty.
5. Column “Name”: the short name of the legal entity registered in the constituent documents is indicated. For an entrepreneur, the name of the entrepreneur, his name and patronymic are fully entered.
6. In the column "Type of information" is marked with the symbol "X" cell opposite the "source".
7. In the column “Reporting period” it is required to indicate the year of dismissal of the employee in a four-digit number format. This is the main feature of filling the upper lines in the help of the CZV-STAZH upon dismissal (a sample of filling is shown below):
How is the table of information about the periods of work of the laid-off employee populated (Section No. 3)?
In a table of 14 columns, information about the dismissed employee is recorded line by line.
- Column "No. p / p" - the figure "1" is affixed.
- The columns from the second to the fourth include the surname of the dismissed employee, his name and patronymic in full, without abbreviations.
- Column 5 "SNILS": the insurance number is indicated in accordance with the pension certificate.
- Column “Work period”: the column “start” indicates the period of work from the beginning of the calendar year from January 1 or the date of employment if the employee was hired in the current year. “End of period” - the date of dismissal is put down. If the employee has worked full year, the first and last days of the reporting year are indicated.
The second to fifth column information is entered once. If you need to specify two or more periods for the dismissed person, the information is entered in separate lines, starting from column No. 6.
Information on special conditions for the performance of labor functions
Sections of the table from 8 to 13 are filled in with codes, in accordance with the Classifier attached to the Procedure for issuing certificates SZV-M (see sample certificate SZV-STAZH on dismissal):
- Column 8: codes “RKS”, “MKSR” and others are put down if during this period the employee performed labor functions in the Far North or other special territorial zones.
- Column 9 and No. 12 and 13 clarifying it are filled in only if there is documentary evidence of the existence of a seniority that gives the right to early appointment of a pension to this employee.
When is the section “Calculation of seniority” completed?
Column No. 10 is filled in for a certain type of working conditions: expedition or work in other field conditions (“FIELD” code), seasonal work (“SEASON”), diving work (“VODOLAZ” code), labor duties in leper colony (“LEPRO” code) "), Work while serving a criminal sentence in the penal colony (code" PEC104 ").
Column No. 11 contains additional information affecting the calculation of seniority - work under unpaid contracts, parental leave, additional days of leave, periods of inactivity due to the fault of the employee, suspension from work, etc.
Column 14: the mark “X” is put down if he left on December 31. The following sections under the numbers "4" and "5", located under the table, are not filled in the certificate intended for the departing employee.
In the lower part of the form (see the sample certificate SZV-STAZH) when the employee is dismissed, the date of filling out the document is indicated. As a rule, this is the date of dismissal of the employee. Next, indicate the position, the transcript of the signature of the head of the organization (entrepreneur), put the signature of the head and seal of the organization.
How is the certificate of SZV-STAZH formed upon dismissal in 1C?
The procedure for filling out a digital “statement” of seniority is significantly faster than filling out a paper form - all basic information is transferred by simple copying. Below is an instruction on how to make a certificate of SZV-STAZH upon dismissal and hand out a paper copy if this type of reporting in the organization is filled out only in 1C:
- On the tab of the PFR program, select the line “SZV - STAG” in the reporting list.
- Open the section for generating the SZV-STAGE report and create a new report.
- Through the search “Selection”, fill out the report only for the dismissed employee.
- Write a report and display the form for printing a document (button "Print").
- Select and print SZV-STAGE. The second generated document (ODV-1) is not printed and is not issued to the employee.
- One of the printed copies is issued to the employee, on the other the employee puts a personal signature on receipt of the certificate.
A form in 1C is created separately for each worked calendar year. Thus, employees who worked in the organization in 2017 and in 2018 should receive 2 SZV-STAGE reports for each year.