If you follow the instructions of the Federal Law of December fifteenth, 2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation” (in its latest edition, which is in force at the moment), namely chapter two, it becomes clear that There are three categories of participants (subjects) of the OPS program:

• the state represented by the relevant body - the Pension Fund;
• who pays contributions for employees to this Fund;
• directly by the workers themselves.

To better understand the situation, we should consider each of the categories mentioned above.

The insurer, if we refer to the requirements of Article 5 of the above-mentioned federal law, on the territory of the Russian state is recognized as the Pension Fund of the Russian Federation and its territorial bodies, operating in conjunction on the principle of subordination of lower authorities to higher ones.

IMPORTANT: Pension funds operating without federal support can also act as insurers, in those cases and in the manner provided for by the norms of federal legislation and do not contradict them.

A person insured under the state compulsory health insurance program is the citizen to whom this program applies.

The insurers are:

• entities making monetary contributions on their own behalf to the accounts of employees: commercial and non-profit organizations, if the type of activity of the latter allows them to pay wages to employees;
• citizens who have received the status of an individual entrepreneur, as well as persons associated with the provision of legal services in private and having the appropriate status. The latter can also include arbitration managers.

In accordance with the procedure established by law Persons who have voluntarily participated in the compulsory health insurance program are considered policyholders.

We will consider the question of who can become a participant in the OPS program in more detail in the next part of the article.

Who can become a member according to the criteria of this program?

Insured persons of the OPS may be:

• citizens of the Russian Federation;
• citizens of a foreign state residing in the Russian Federation on a permanent or temporary basis;
• persons who do not have citizenship and reside in the territory of the Russian Federation on a permanent or temporary basis;
• citizens of a foreign state or stateless persons (with the exception of highly qualified specialists) temporarily residing in the Russian Federation.

In this case, the participant in each of the above categories must meet one of the following conditions:

1. perform the functions specified in the employment agreement or be the sole founder of the organization;
2. perform the functions specified in the text of the concluded civil agreement for the performance of work or provision of services. An exception to this rule is for persons receiving higher education and members of a university. detachments under the relevant agreement;
3. carry out actions stipulated by the agreement providing for the author's order;
4. be the author of works and receive appropriate payments as a reward for the transfer of the corresponding right to the created works (within the framework established by the rules of law), as well as under various types of licensing agreements.

How and where can I see the list?

Every year, before the first day of March, employees of the pension fund authorities prepare a list of those who will reach retirement age in the next 2 years.

You can see the list by making a corresponding request to employees of the Pension Fund of the Russian Federation.

Every year, the management of the Pension Fund of the Russian Federation prepares lists of people who will retire in the next 12 months - it is also briefly called the List of Insured Persons.

The PFR office in the Pavlovsk region reminds policyholders of the need to submit Lists of persons retiring in 2016-17.by November 1, 2015 ( office 308, t. 3-11-51, group for assessing the pension rights of insured persons)

List of documents,

necessary to provide information

for persons retiring

Lists persons retiring on a general basis or on early retirementin 2016 And in 2017(apart) - electronic (on USB Flashcarrier) and printed from file , signed by the head and certified by the seal of the organization (the form file is locatedOnline — Before filling, be sure to read the instructions in the lower left corner )

For all persons retiring in 2016-2017. — high-quality photocopies EACH PAGE IS ON A SEPARATE SHEET of A 4 format

(vertical):

a) passport (pages with photo, full name and address),

b) insurance certificate (plastic card),

c) work books - all pages in a row, except for blank sheets and entries on awards and thanks (entries in pencil - erase before copying),

d) military ID (first two pages),

e) diplomas, other documents on studies (full-time study)

f) for women - marriage certificates, birth certificates of children, certificates of children,

g) available salary certificates,

h) preferential certificates (for those retiring early)

and other documents confirming work experience (in the presence of). The full list of documents is specified in clause 2.6 of the Agreement on cooperation and interaction in matters of submitting documents for the assignment of a pension.

i) an application to request an extract from the ILS (form see Appendix 1) .

Erase notes made in pencil.

There is no need to certify photocopies of these documents.

Attach documents for each person to a file.

If there are no persons retiring, then submit a certificate signed and certified by the seal of the manager(for example, “As of 09/01/2015, there are no persons retiring on a general basis and for early retirement in 2016-2017” - stamp, reference number, number, seal and signature of the director)

If a package with copies of documents for insured persons is sent to a pension in2016 was provided with the List last year, then do not make photocopies of the documents again (prepare only the List for 2016) _____________

ATTENTION!

Policyholders who have signed Agreements on cooperation and interaction in matters of submitting documents necessary for assigning pensions to employees of an enterprise (institution) can send a file of the List of those retiring and a scanned copy of the List signed by the head or a certificate of absence of persons, uh. for retirement, via telecommunication channels. Bring photocopied documents in person.

Scanned documents By persons retiring in 2016- provide now via telecom communication channels, and via persons retiring in 2017- submit only Lists and photocopies of documents - collection of scanned documents for them will be from 01/01/2016 to 01/31/2016.

Annex 1

Insured person's request

on providing an extract from an individual personal account

Please provide an extract from my individual personal account

Insurance No. ____-_______-_______ _______

Full name indicated in the insurance card

Surname ________________________________________________________

Name ________________________________________________________

Surname _________________________________________________________

Location address index_________________address_____________________________

residence ______________________________________________________________

__________________________________________________________

actual __________________________________________________________

__________________________________________________________

Date of completion

“______”___________________________2015 Personal signature_________________

The main documents regulating the procedure for submitting individual (personalized) information to the Pension Fund are:

Federal Law No. 27-FZ of 01.04.1996 “On individual (personalized) registration in the compulsory pension insurance system” (hereinafter referred to as Federal Law No. 27-FZ);

Decree of the Government of the Russian Federation of March 15, 1997 N 318 “On measures to organize individual (personalized) accounting for the purposes of state pension insurance” (hereinafter referred to as Instruction N 318). Order of the Ministry of Health and Social Development of Russia dated December 14, 2009 N 987n approved the Instruction on the procedure for maintaining individual (personalized) records of information about insured persons (hereinafter referred to as Instruction N 987n), which will be valid from the date of recognition of the loss of force of Instruction N 318. At the time of writing the article, the document canceling the effect of the provisions of this Instruction has not been issued. Since Instruction No. 987n has been developed, approved and will soon come into force, in this article we will rely on its individual norms;

Resolution of the Board of the Pension Fund of the Russian Federation dated July 31, 2006 N 192p “On the forms of documents for individual (personalized) registration in the compulsory pension insurance system and Instructions for filling them out” (hereinafter referred to as Resolution N 192p).

Individual (personalized) accounting

What should be understood by individual (personalized) accounting? As stated in Art. 1 of Federal Law N 27-FZ, individual (personalized) accounting is the organization and maintenance of records of information about each insured person for the implementation of pension rights in accordance with current legislation.

For your information. An insured person should, in particular, be understood as a person working under an employment contract or under a civil law contract, the subject of which is the performance of work and the provision of services, under an author's and license agreement, as well as other categories of citizens who have a mandatory pension relationship insurance arise in accordance with Federal Law N 167-FZ. Insurers, in turn, are, for example, institutions that make payments to individuals (Article 6 of Federal Law No. 167-FZ).

According to clause 7 of Instruction No. 987n, individual (personalized) accounting includes:

a) registration of insured persons;

b) collecting information about the insurance period, wages and income, accrued, paid and received insurance premiums for insured persons, as well as about other received pension savings of insured persons and entering them into personal accounts;

c) collecting information about periods of work and (or) other activities of insured persons included in the labor (insurance) length of service before their registration in the compulsory pension insurance system and entering them into personal accounts;

d) sending the insured persons the information contained in their individual personal accounts, as well as informing the insured persons about the status of the special part of their personal account and the results of investing pension savings;

e) information support for the process of establishing and adjusting the size of labor pensions.

Submission of individual information. According to paragraph 8 of Instruction No. 987n, each insured person must be registered in the compulsory pension insurance system. Registration of an insured person should be understood as opening an individual personal account and issuing an insurance certificate to him. From the date of opening a personal account, the specified person is considered registered with the Pension Fund.

Individual information on registered persons is provided by insurer institutions within the established time limits in written or electronic form.

Submission of individual information by existing and newly created institutions, the average number of which exceeds 50 people, can be carried out in electronic form (on magnetic media or via communication channels). At the same time, a guarantee of their reliability and protection from unauthorized access and distortion must be ensured. In this case, the legal force of the submitted documents is confirmed by an electronic digital signature in accordance with Federal Law No. 1-FZ of January 10, 2002 “On Electronic Digital Signature” (hereinafter referred to as Federal Law No. 1-FZ).

Note! From 01/01/2011, an institution must submit individual information about 50 or more insured persons working for it for the previous reporting period in electronic form (clause 58 of Instruction No. 987n).

Individual information on wages (income), accrued and paid insurance premiums for insured persons, on their insurance experience is presented on the basis of accounting data, orders, other documents on personnel records and other documents confirming the working conditions of the insured person, and is certified by signature head and the seal of the institution.

Individual information is submitted to the territorial bodies of the Pension Fund of the Russian Federation according to the forms approved by Resolution No. 192p.

List of documents submitted to the Pension Fund. For the first half of 2010, institutions will have to fill out and submit the following documents to the Pension Fund:

a) individual information about the insurance period and accrued insurance contributions for compulsory pension insurance for the insured person:

According to the SZV-4-1 form - when submitting information about an insured person who, in the billing period, had any conditions for the assignment of an early retirement pension, which are reflected in the table "Work experience for the reporting period", or if it is necessary to distinguish separate periods of work , periods of child care, etc.;

According to the SZV-4-2 form (list form) - when submitting information about insured persons who do not have any conditions for the early assignment of a labor pension in the billing period, except for those indicated in the “Territorial conditions” detail of the ADV-6-1 form;

b) a list of documents submitted by the policyholder to the Pension Fund of the Russian Federation, according to form ADV-6-1;

c) statement of payment of insurance contributions for compulsory pension insurance in form ADV-11;

d) a list of insured persons compiled in any form.

Resolution No. 192p approved the Instructions for filling out individual (personalized) accounting document forms (hereinafter referred to as the Instructions for filling out forms). It lists the details of the forms, indicates how to fill them out correctly, and whether or not it is mandatory to fill out the details.

Filling out form SZV-4-1. Form SZV-4-1 consists of four sections, which indicate:

Information about the policyholder;

Information for the billing period about the insured person;

Work experience for the billing period;

Information for the billing period about the insured person as a whole for the policyholder (including separate divisions).

The section “Information about the policyholder” reflects the number of the policyholder under which he is registered in the territorial office of the Pension Fund of the Russian Federation, and his short name. The "Calculation period" field indicates the year for which the information is provided.

In the section “Information for the billing period about the insured person,” the policyholder enters the insurance number of the individual personal account in accordance with the insurance certificate and full name in special cells. worker in the nominative case. Moreover, the “Address for sending information about the status of an individual personal account” cell does not need to be filled out if the employee’s place of registration has not changed over the past year or the information is not submitted to the employee for the first time.

The column “Amount of accrued insurance contributions” is filled in in rubles and kopecks separately for the insurance and funded parts of the labor pension based on the data of the individual card for recording the amounts of accrued payments and other remunerations and the amounts of accrued insurance contributions.

The column “Duration of the period” is filled in if the employee was sick in the reporting year or took a vacation at his own expense. These data are given in months and days in accordance with certificates of temporary incapacity for work and orders for leave without pay.

Note! In a joint Letter dated January 26, 2010 N AD-30-24/691, dated January 14, 2010 N 02-03-08/08-56P, the Pension Fund of the Russian Federation and the Social Insurance Fund recommended that insurance premium payers use in their work a sample form of an individual accounting card for the amounts of accrued payments and other remuneration and amounts of accrued insurance premiums.

To fill out the “Work experience for the billing period” section, you may need several lines if:

Over the course of a year, the person quit and was rehired by the same employer;

Working conditions changed, which is reflected in the documents;

Due to the specific nature of the employee’s activities, it is impossible to identify specific periods when he was in special or harmful working conditions;

The legislation provides for a preferential procedure for calculating length of service in accordance with the monthly accounting of time worked.

In the section "Work experience for the billing period":

Indicate the start and end dates of the work experience (in case of early retirement);

Columns such as “Territorial conditions” and “Special working conditions” are filled in as necessary. They enter the appropriate code indicated in Appendix 1 to the Instructions for filling out forms;

In the column “Calculation of insurance experience” there are two columns. The first indicates the basis codes, and the second indicates the number of calendar months and days worked under special conditions;

The column “Conditions for early assignment of a labor pension” is also divided into two columns. The first indicates the basis codes, and the second indicates additional information (as appropriate).

Filling out form SZV-4-2. As already mentioned above, employers submit this form to the territorial offices of the Pension Fund of the Russian Federation for employees who do not have grounds for early receipt of a labor pension or working periods that are required to be allocated. As a rule, it contains information about most employees.

The SEV-4-2 form consists of two sections:

- “Information about the policyholder”;

- “Information for the billing period on insured persons.”

Filling them out is similar to filling out the first two sections of the SZV-4-1 form.

Formation of bundles of documents. Completed forms of individual (personalized) information are grouped into packs. Each pack can contain no more than 200 documents. In turn, for packs containing SZV-4-2 forms, the number of insured persons should not exceed 200 people (clause 6 of the Instructions for filling out the forms). In this case, the package may contain documents of only one name (clause 10 of the Instructions for filling out forms).

According to clause 11 of the Instructions for filling out forms, individual information is formed into separate packs:

For insured persons who are retiring;

The packs are made up as follows. At the top there should be an inventory according to the ADV-6-1 form, then a list of insured persons, compiled at random, and then the SZV-4-1 and SZV-4-2 forms themselves.

Clause 12 of the Instructions for filling out forms provides for the following procedure for completing the pack:

The pack is stitched and numbered;

The ends of the fastening thread are taken out from the back of the pack, tied and sealed with a sheet of paper, on which the organization’s seal is placed and the inscription is made: “The pack contains ____ sheets stitched, numbered and sealed with a seal”;

A list of insured persons on whom information is provided is attached to the package; the specified list is compiled in any form and bound in a bundle after the inventory;

All documents included in the bundle are certified by the seal of the organization and the signature of the manager, affixed to the inventory, which is supplemented with the words: “I assure that the contents of all documents included in the bundle, consisting of the above number of forms, are correct.”

Filling out form ADV-6-1. After filling out the individual information and organizing it into bundles, you should create an inventory of documents according to the ADV-6-1 form, which is compiled for each bundle of individual information.

In this form, you will need to fill in the details of the policyholder (registration number in the Pension Fund of Russia, INN, KPP, name of the organization), and also indicate the number of sheets in the pack.

The rules for filling out this form are presented in paragraph 32 of the Instructions for filling out forms.

When individual information has been generated in a bundle according to the CMEA-4-1 form, in the ADV-6-1 form the column “Number of documents in the bundle” should be filled in, while the column “Number of insured persons presented in the bundle” should not be filled in in this case.

In the ADV-6-1 form, attached to the package with individual information filled out in accordance with the SEV-4-2 form, the columns “Number of documents in the package” and “Number of insured persons presented in the package” should be filled in.

Filling out form ADV-11. The form is intended to reflect data on accrued and paid contributions to compulsory pension insurance for the billing period and debts on them at the beginning and end of this period.

Clause 48 of the Instructions for filling out forms describes the procedure for entering information into form ADV-11.

In addition to the details of the policyholder provided for by this form, it indicates the number of packs of documents in the CMEA-4-1 and CMEA-4-2 forms, the total number of employees, the date of submission of personalized accounting data to the Pension Fund of Russia branches and the codes of the main and additional tariffs.

The table “Debt for payment of insurance premiums at the beginning of the billing period” of form ADV-11 is filled out by institutions that have debt for previous years, both overdue and current. The amounts are indicated separately for each year, broken down into the insurance and funded parts of the labor pension, as well as at an additional tariff.

In the table “Accrued insurance premiums for the billing period” of form ADV-11, institutions must indicate the amount of insurance premiums accrued for the corresponding period of 2010.

The amount of insurance premiums transferred to the Pension Fund is reflected in the table “Insurance premiums paid in the billing period.” It indicates contributions paid both for the billing period and to repay debts from previous years. Data on payment of contributions are reflected separately for each year.

The table “Debt for payment of insurance premiums at the end of the billing period” summarizes the results of settlements with the Pension Fund.

Procedure for recording individual information

The information prepared in the above manner is submitted to the Pension Fund of Russia.

According to paragraph 61 of Instruction No. 987n, the territorial body of the Fund quarterly:

a) before the 1st day of the second calendar month following the reporting period:

Receives individual information from policyholders making payments to individuals;

In relation to each policyholder, he reconciles the information provided by him on the amounts of insurance premiums accrued and paid by him for compulsory pension insurance for the reporting period with similar data recorded in the database of the territorial body of the Fund. Based on the results of the reconciliation, the territorial body draws up and transmits to the policyholder a protocol for the calculation of accrued and paid insurance premiums for compulsory pension insurance;

b) before the 1st day of the third calendar month following the reporting period, checks the correct completion of personalized accounting document forms containing individual information submitted by policyholders making payments to individuals;

c) before the 1st day of the fourth calendar month following the reporting period, enters into personal accounts:

Individual information for the past reporting period provided by policyholders making payments to individuals;

Information on insurance premiums received from insurers making payments to individuals for the insured person.

Informing insured persons about the status of their personal accounts

According to paragraph 63 of Instruction No. 987n, the Pension Fund annually sends (in a form that allows confirmation of receipt):

a) before September 1, insured persons for whom insurance contributions are paid or have been paid for the funded part of the labor pension, as well as those who pay or have paid additional insurance contributions for the funded part of the labor pension in accordance with Federal Law N 56-FZ, information:

On the status of the special part of the personal account;

On the results of investing pension savings;

On the rights that insured persons have when forming and investing funds from the funded part of a labor pension in accordance with Art. 31 Federal Law N 111-FZ;

On the right of insured persons to voluntarily enter into legal relations under compulsory pension insurance in order to pay additional insurance contributions for the funded part of a labor pension and to receive state support for the formation of pension savings in accordance with Federal Law No. 56-FZ.

At the request of the insured person, information may be sent to him in electronic form, and the legal force of the specified information must be confirmed by an electronic digital signature in accordance with Federal Law No. 1-FZ;

b) until December 31, for insured persons for whom insurance premiums are paid only for the insurance part of the labor pension, information about the state of the personal account.

Monitoring the accuracy of the information provided

Control over the reliability of individual information on accrued and paid insurance premiums, labor (insurance) length of service for the period before and after registration in the compulsory pension insurance system, wages (income) provided by policyholders is carried out by the territorial bodies of the Pension Fund of the Russian Federation. It is ensured by conducting inspections, requesting the necessary documents, certificates and information (clause 40 of Instruction No. 987n).

Thus, at the request of the territorial body of the Pension Fund of the Russian Federation, the policyholder, within the period specified in the request, submits the required documents, certificates and information, including confirming the calculation and payment of insurance premiums, labor (insurance) length of service, giving the right to early assignment of a labor pension, for periods up to and after registration of insured persons working for him in the compulsory pension insurance system.

If a discrepancy is detected between the submitted individual information and the results of the audit, the territorial body of the Pension Fund of the Russian Federation sends a notification to the policyholder to eliminate the existing discrepancies (clause 41 of Instruction No. 987n). After receiving the notification, the institution submits updated data to the territorial body of the Fund within two weeks.

If the institution, after the expiration of the established period, has not eliminated the existing discrepancies, the territorial body of the Pension Fund of the Russian Federation makes a decision to adjust individual information and clarify the personal accounts of the insured persons and, no later than 7 days from the date of such a decision, notifies the policyholder and the insured persons about this.

If the policyholder has been liquidated, the territorial body of the Pension Fund of the Russian Federation, at the request of the insured person and on the basis of the documents submitted by him, makes a decision to supplement (clarify) the personal account of the insured person and, no later than 7 days from the date of such decision, informs the insured person about this.

All insurers must, before March 1, submit to the relevant body of the Pension Fund information about the persons for whom they pay insurance premiums (part 2 of paragraph 1 of Article 8, paragraph 2 of Article 11 of the Federal Law of 01.04.1996 No. 27-FZ “On Individual (personalized) accounting in the compulsory pension insurance system”, hereinafter referred to as Law No. 27-FZ).

Individual (personalized) accounting is the organization and maintenance of records of information about each insured person for the implementation of pension rights in accordance with current legislation (paragraph 6 of Article 1 of Law No. 27-FZ). This information can be presented both in the form of documents in written form and in electronic form (on magnetic media or via communication channels). At the same time, the issue of the possibility of transmitting data in electronic form is decided by the Pension Fund together with specific policyholders (part 2 of paragraph 2 of Article 8 of Law No. 27-FZ). The Instructions on the procedure for maintaining individual (personalized) records of information about insured persons for the purposes of compulsory pension insurance were approved by Government Decree No. 318 dated March 15, 1997 (hereinafter referred to as the Instructions). In turn, the forms of documents for individual (personalized) accounting in the compulsory pension insurance system can be found in Resolution of the Pension Fund of the Russian Federation Board of July 31, 2006 No. 192p (hereinafter referred to as Resolution No. 192p).

Please note that to prepare reports, you have the right to use any program designed for this purpose. Meanwhile, you can test files with information about insured persons submitted by policyholders electronically in format 7.0 using . This program is provided free of charge by the territorial branches of the Pension Fund of Russia. At the same time, do not forget to update the Russian address classifier. In addition, it is advisable to reconcile payments with the Pension Fund in advance.

By the way, in recent years the Pension Fund has introduced the practice of drawing up reporting schedules for specific organizations. Let us say right away that you do not have to obey such notifications from officials. The main thing is to submit your reports before March 1st.

Please note that at the time of submitting information, all your employees must have insurance certificates. In this case, persons entering work for the first time receive the specified certificate through the insurer (clause 2 of Article 7 of Law No. 27-FZ). The employer must, within two weeks from the date of concluding an agreement with such an employee, submit the relevant documents for him to the Pension Fund (clause 6 of the Instructions). After which the fund opens a personal account within three weeks and issues an insurance certificate or makes a decision to refuse registration (clause 8 of the Instructions). Let us note that even if an insurance certificate is lost, an employee has the right to contact the employer with an application for the issuance of a duplicate. In this case, the policyholder submits the documents to the Pension Fund within 2 weeks (clause 24 of the Instructions). In turn, the territorial body has a month to make a decision (clause 25 of the Instructions). A similar procedure applies when exchanging an insurance certificate in connection with a change in surname, or the establishment of inaccuracy or error in the information contained in the insurance certificate.

Submission of individual information about insured persons

As a rule, personalized accounting information provided to the Pension Fund includes the following documents (see Table 1):

You may also be asked for a list of insured persons. At the same time, some territorial branches of the Pension Fund require an explanatory note.

Instructions for filling out individual (personalized) accounting document forms were approved by Resolution No. 192p (hereinafter referred to as the Instructions for filling out forms).

So, all documents are filled out in ink, with a ballpoint pen, in block letters, using typewriters or computers, without any erasures or corrections. In this case, any colors can be used except red and green (clause 4 of the Instructions for filling out forms).

Let us note the order of formation of some details common to all forms of personalized accounting:

• billing period- 2008;
• last name, first name, patronymic the insured person is indicated in the nominative case;
• period of temporary incapacity for work- indicate the total duration of periods of non-payment of insurance premiums counted towards the insurance period;
• leave without pay- indicate the total duration of the periods for which the employee was not paid wages;
• basic tariff code- this is the category code of the insured person (see Table 2);
• additional fare code filled out by organizations paying contributions at the additional AVIA tariff;
• territorial conditions filled out for workers in the Far North and those working in resettlement and exclusion zones (can be viewed in Appendix No. 1 to the Instructions for filling out forms).

Principles of forming stacks of documents

All documents are grouped into bundles. Each bundle can contain no more than 200 documents. In turn, for packs containing SZV-4-2 forms, the number of insured persons should not exceed 200 people (clause 6 of the Instructions for filling out forms). In this case, the package may contain documents of only one name (clause 10 of the Instructions for filling out forms).

Please note that SZV-4-1 and SZV-4-2 are formed in a separate batch when submitting the following data (clause 11 of the Instructions for filling out forms):

• about those insured persons who are retiring;
• for various categories of insured persons;
• containing corrective information;
• containing canceling information;
• about insured persons working in different territorial conditions.

By agreement with the territorial body of the Pension Fund, the following procedure for preparing a bundle of documents containing forms SZV-4-1 or SZV-4-2 is allowed (clause 12 of the Instructions for filling out forms):

• the pack is stitched and numbered;
• the ends of the fastening thread are taken out from the back of the pack, tied and sealed with a sheet of paper, on which the organization’s seal is placed and the inscription is made: “The pack contains ____ sheets stitched, numbered and sealed”;
• a list of insured persons on whom information is provided is attached to the package; the specified list is compiled in any form and bound in a bundle after the inventory;
• all documents included in the bundle are certified by the seal of the organization and the signature of the manager, affixed to the inventory, which is supplemented with the words: “I assure that the contents of all documents included in the bundle, consisting of the above number of forms, are correct.”

Individual information

When submitting individual information, the policyholder fills out (clause 43 of the Instructions for filling out forms) (see Example 1):

• form SZV-4-1 - when submitting information about an insured person who, in the billing period, had any conditions for the appointment of an early retirement pension, which are reflected in the table “Work experience for the reporting period,” or if it is necessary to distinguish separate periods of work, periods of child care, etc.;
• form SZV-4-2 (list form) - when submitting information about insured persons who do not have any conditions for the early assignment of a labor pension in the billing period, except for those indicated in the “Territorial conditions” detail of the ADV-6-1 form.

When filling out individual information, you need to take into account the following points (clause 11 and clause 43 of the Instructions for filling out forms):

• when specifying the work period, the dates must be within the billing period;
• the amount of accrued insurance premiums is indicated in rubles and kopecks;
• in forms SZV-4-2, formed into a pack, the detail “item number” (serial number) is filled in using the end-to-end method within the pack.

Before sending the report to the Pension Fund, be sure to check the entered information with the data specified in the employees’ insurance certificates. This is necessary so that when the report is received by the Pension Fund, errors that are “invisible” at first glance do not appear. For example, incorrectly entered names (“Natalia” and “Natalia”, etc.).

List of documents

Each bundle is accompanied by a list of documents made according to the ADV-6-1 form (clause 7 of the Instructions for filling out forms) (see Example 2).

When creating an inventory, you need to take into account the following points (clause 32 of the Instructions for filling out forms):

• other incoming documents - indicate the name of the incoming document that is not included in the list proposed on the form;
• number of insured persons - indicate the number of SZV-4-2 forms;
• the “X” symbol indicates the corresponding type of information (initial or pension assignment) and the type of adjustment (corrective or canceling);
• the amount of accrued insurance premiums - the total values ​​in rubles are indicated for the entire stack of documents. Please note that some territorial branches of the Pension Fund require that amounts be indicated in kopecks.

List of insured persons

The list of insured persons is drawn up in any form (clause 34 of the Instructions for filling out forms).

Statement of payment of insurance premiums

When creating a statement of payment of insurance premiums (form ADV-11), the following points must be taken into account (clause 48 of the Instructions for filling out forms) (see Example 4):

• the statement is compiled as of December 31, 2008;
• the number of insured persons - indicated by persons whose information is submitted using forms SZV-4-1 and SZV-4-2 with the type of information “initial” and “pension assignment”;
• the amounts of accrued insurance premiums are indicated in rubles;
• tariff sign - “P”;
• arrears in payment of insurance premiums and paid insurance premiums - are indicated for each year in separate lines;
• the amount of the overpayment is indicated with a “-” sign for the year following the year in which the overpayment occurred.

If you find an error

If errors are detected in the personalized accounting document forms provided to the Pension Fund, the policyholder must provide corrected forms within two weeks (clause 29 of the Instructions).

Please note that the information contained in the documents submitted by the policyholder, prepared in violation of the requirements of the Pension Fund, is not entered into personal accounts. The territorial body returns these documents or copies thereof to the policyholder indicating the errors discovered (clause 34 of the Instructions). Then the policyholder, within two weeks after notifying the territorial body of the existing discrepancies, eliminates them and submits updated data to the Pension Fund. If all existing discrepancies have not been eliminated within the prescribed period, then the territorial body independently makes a decision to correct the information and clarify the personal accounts of the insured persons. Next, the decision is communicated to the policyholder and the insured persons (clause 36 of the Instructions). In this case, the adjustment is carried out in the manner approved by Resolution of the Board of the Pension Fund dated December 14, 2005 No. 246p.

Financial sanctions are applied to persons who do not provide, within the established time frame, the information necessary for individual registration in the compulsory pension insurance system, or who provide incomplete or unreliable information. We are talking here about a fine in the amount of 10 percent of payments due to the Pension Fund for the reporting year (Part 3 of Article 17 of Law No. 27-FZ).

Moreover, the amount of recovery is calculated not from all payments due to the Pension Fund for the reporting year, but only from the contributions of those insured persons for whom the information necessary for maintaining personalized records was not provided (clause 16 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 11.08. 2004 No. 79, determination of the Supreme Arbitration Court of the Russian Federation dated July 24, 2008 No. 9340/08). By the way, this point of view is confirmed by the employees of the Pension Fund in their letter dated June 28, 2006 No. KA-09-26/6784.

Let us note that the collection of this amount itself is carried out by the Pension Fund authorities exclusively in court (Part 3 of Article 17 of Law No. 27-FZ). Moreover, here it is impossible to apply the extrajudicial collection procedure so beloved by officials, defined by paragraph 4 of Article 25 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation.” This paragraph states that if the amount due for payment does not exceed 5,000 rubles for individual entrepreneurs, and 50,000 rubles for legal entities, then the collection of fines is carried out by the territorial bodies of the Pension Fund. Nevertheless, in our situation we should proceed from the direct instructions contained in Part 3 of Article 17 of Law No. 27-FZ, which states that the collection of these amounts is carried out exclusively in court (paragraph 7 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 20, 2006. No. 105).

By the way, the arbitrators have already said more than once that this statement of claim, in accordance with paragraph 1 of Article 115 of the Tax Code, can be filed by the Pension Fund only within six months after the expiration of the deadline for fulfilling the requirement to pay a fine.

Judicial and arbitration practice

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The court pointed out that the Pension Fund missed the six-month deadline for filing a claim with the court for the collection of penalties provided for in Article 115 of the Tax Code (Resolution of the Federal Antimonopoly Service of the East Siberian District dated July 22, 2008 No. A69-861/08-4-F02-3368/ 08).

By the way, officials also like to fine people for incorrectly reflecting in the statement (form ADV-11) data on existing debts in payment of insurance premiums. Meanwhile, this information does not relate to information, the obligation to provide which is established by Article 11 of Law No. 27-FZ. However, it is not a fact that the court will support your position.

Judicial and arbitration practice

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The arbitrators decided that data on the existing debt to pay insurance premiums at the beginning and end of the billing period is provided by the policyholder to the Pension Fund in addition to individual information and is not the information about the insured persons, the obligation to provide which is established by Article 11 of Law No. 27-FZ. Therefore, there can be no talk of imposing a fine in accordance with Article 17 of Law No. 27-FZ (resolution of the Federal Antimonopoly Service of the North-Western District dated June 4, 2008 No. A56-33073/2007 and the determination of the Supreme Arbitration Court of the Russian Federation dated September 16, 2008 No. 11443 /08).

Let us note that the Pension Fund considered it possible not to apply financial sanctions in the following cases (PFR letter No. KA-09-25/13379 dated December 14, 2004):

• if the policyholder independently identified the error and provided reliable information on personalized accounting;
• if the policyholder corrects the errors discovered by the territorial body of the Pension Fund of Russia within 2 weeks.

True, local inspectors may not agree with this point of view.

Judicial and arbitration practice

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The court, based on the position of the Pension Fund, reflected in letter No. KA-09-25/13379 dated December 14, 2004, concluded that the organization was not at fault in the following cases:

• the company corrected the errors identified in the information necessary for personalized accounting before the expiration of the two-week period provided for by law (Resolution of the Federal Antimonopoly Service of the Ural District dated February 14, 2008 No. F09-11095/07-S1);
• the company independently identified an error in the information provided on personalized accounting and submitted corrected forms within two weeks (Resolution of the Federal Antimonopoly Service of the Volga District dated January 18, 2007 No. A65-18213/2006-SA1-23).

Peculiarities of submission of information by individuals

Individuals who independently pay insurance premiums personally submit information about themselves as policyholders to the Pension Fund authorities at the place of their registration (part 3 of paragraph 1 of Article 8 of Law No. 27-FZ). In this case, the specified information is transmitted along with a copy of the payment document (clause 6 of Article 11 of Law No. 27-FZ). Next, the territorial body checks the information provided with data on insurance contributions received by the Pension Fund. Information on insurance premiums paid for the billing period, confirmed by the federal treasury authorities, is included in the personal account of the insured person (clause 38 of the Instructions). By the way, for individuals paying contributions for themselves, there is no mandatory form for submitting documents.

Now let's look at the date of submission of information. So, the insured person, who independently pays insurance premiums, submits the above information annually, before March 1 (clause 38 of the Instructions). However, there is a certain contradiction here. Indeed, unlike ordinary insurers, for individual entrepreneurs the deadline for submitting data to the Pension Fund is determined only by the Instructions and is not specified in Law No. 27-FZ. Accordingly, a reasonable question arises: is it legal to hold entrepreneurs accountable for late submission of information on personalized accounting in accordance with Part 3 of Article 17 of Law No. 27-FZ?

Due to the fact that the Pension Fund did not provide any explanations on this situation, let us turn to the decisions of the arbitrators. And here it turns out that the judges do not have a common point of view on this issue. Then they take the side of taxpayers:

Judicial and arbitration practice

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The arbitrators found that the individual entrepreneur does not have any employees. Consequently, he cannot be held liable as an insured under paragraph 3 of Article 17 of Law No. 27-FZ (Resolution of the Federal Antimonopoly Service of the East Siberian District dated July 22, 2008 No. A69-862/08-4-F02-3369/08) .

Then they make decisions that support the employees of the Pension Fund:

Judicial and arbitration practice

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The arbitrators decided that the subjects of liability for failure to submit in a timely manner the information necessary for individual (personalized) accounting in the compulsory pension insurance system are both policyholders and individuals who independently pay insurance premiums (resolutions of the Federal Antimonopoly Service of the West Siberian District dated October 11, 2007 No. Ф04-7113/2007(39140-А46-3), North-Western District dated 09/19/2008 No. A56-48966/2007, Volga-Vyatka District dated 02/05/2008 No. A11-4623/2007- K2-21/296).

Footnotes

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The obligation to submit is assigned to organizations, clause 2 of Art. 14 of the Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation” (hereinafter referred to as Law N 167-FZ) and clause 2 of Art. 11 of Federal Law No. 27-FZ of April 1, 1996 “On individual (personalized) registration in the compulsory pension insurance system” (hereinafter referred to as Law No. 27-FZ).

Since 2011, reporting periods have been recognized as the first quarter, half a year, nine months and a calendar year (Article 1 of Law No. 27-FZ and paragraph "z" of paragraph 2 of the Instruction on the procedure for maintaining personalized records of information about insured persons, approved by the Order of the Ministry of Health and Social Development of Russia dated December 14, 2009 N 987n).

Composition of personalized accounting reporting forms

Personalized accounting information for insured persons is presented in forms approved by Resolution of the Board of the Pension Fund of the Russian Federation dated July 31, 2006 N 192p. The same document approved the Instructions for filling out individual (personalized) registration document forms in the compulsory pension insurance system (hereinafter referred to as the Instructions). By the time of reporting for 2010, the document should be applied as amended by Resolution of the Board of the Pension Fund of the Russian Federation dated 07/07/2010 N 166p.

Let's look at the reporting forms for 2010.

Form SZV-6-1

Form SZV-6-1 reflects information on accrued and paid insurance contributions for compulsory pension insurance and the insurance period of the insured person. This form is filled out for each employee who, in accordance with clause 71 of the Instructions during the reporting period:

Was on unpaid leave;

On a sick leave;

Worked in special (including special territorial) working conditions;

Gained the right to receive an early pension.

The procedure for filling out the SZV-6-1 form has changed somewhat compared to last year. However, many of the rules remain the same. Let's look at the nuances of filling out this form.

Special territorial conditions. Thus, the column “Territorial conditions” is filled in if the organization has workplaces located in special territorial conditions - in the regions of the Far North, localities equivalent to them, exclusion zones, resettlement, residence with the right to resettle, residence with preferential socio-economic status . Territory codes are given in Appendix No. 1 to the Instructions. Information about such employees is indicated only in the form SZV-6-1. Let us recall that previously this information was reflected in the form SZV-4-2.

Special mode of operation. If an employee performs work full-time on a part-time basis, he will need to indicate the time he actually worked in months and days. If he performs work part-time, the share of the occupied rate is indicated.

In the column "Calculation of insurance experience" indicate the basis code (in the first column) and the number of calendar months and days worked under special conditions (in the second column). Periods when the employee was on sick leave or on unpaid leave are also indicated in this column.

Please note that this form is filled out in rubles and kopecks.

Information in the SZV-6-1 form is grouped into groups according to the types of tariffs applied. In this case, each pack must be accompanied by an inventory in the form ADV-6-3.

Form ADV-6-3

IN form ADV-6-3 an inventory is made of documents on accrued and paid insurance premiums and the insurance experience of the insured persons, transferred by the policyholder to the Pension Fund of the Russian Federation in the form SZV-6-1. The information on accrued and paid contributions indicated in form ADV-6-3 must coincide with the information in form SZV-6-1 (clause 70 of the Instructions). The instructions stipulate that the inventory accompanies only packs of SZV-6-1 forms for employees who had non-standard periods of insurance coverage, for example, unpaid leave, sick leave, etc., or the right to receive an early pension arose.

Form SZV-6-2

Form SZV-6-2 is a register of information on accrued and paid insurance contributions for compulsory pension insurance and the insurance length of the insured persons. It contains information on insured persons who are not included in the SZV-6-1 form. These are employees who during the reporting period had one period of insurance coverage (for example, did not get sick, did not go on maternity leave) or did not receive the right to early retirement. The document should not be drawn up for more than 32,000 people (clause 72 of the Instructions). If the company has more employees, a second register should be compiled.

This form is filled out in rubles and kopecks.

Form SZV-6-2 is not accompanied by an inventory according to form ADV-6-3.

Form ADV-6-2

Form ADV-6-2- a list of information transmitted by the policyholder to the Pension Fund. It reflects all payments made by the policyholder to the Pension Fund. It is accompanied by bundles of documents in forms ADV-6-3, SZV-6-1 and SZV-6-2 (clauses 68 and 69 of the Instructions).

This form also contains a list of initial (or corrective, canceling) sets of information submitted to the Pension Fund, data on the number of insured persons, names of files transmitted to the Pension Fund in electronic form.

The form is filled out in rubles (clause 69 of the Instructions).

The inventory must be signed by the manager (and the performer, if required by the manager). A stamp is placed on it.

Form SPV-1

Form SPV-1 contains information on accrued and paid insurance contributions for compulsory pension insurance and the insurance period of the insured person to establish a labor pension. It is filled out if the organization has an employee who has the right to receive a labor pension (clause 66 of the Instructions).

List of insured persons

The form of the list of insured persons has not been approved, therefore it is compiled arbitrarily (clause 12 of the Instructions).

Nuances of filling out reports for 2010

Only for the second half of the year. When filling out personalized accounting forms for 2010, in the “Accrued” and “Paid” columns, you need to reflect the amounts that were accrued (paid) for the last six months of 2010 (from July to December inclusive), and not on a cumulative basis from the beginning of the year . After all, information for the first half of the year was shown in the previous report. This point is noted in the text of the forms themselves.

Not a fact, but a norm. An accountant may make a mistake, for example, mix up the rate of insurance premiums, charge them in a larger amount than expected. What values ​​should be reported in the reporting: actual or standard? Personalized accounting forms should show only those amounts of insurance premiums that are accrued in accordance with current tariffs. Overpaid or collected contributions do not need to be indicated on the forms.

Let's look at examples of how to combine reporting forms and in what order to fill them out.

Example 1 . Delta LLC applies two taxation regimes: general and UTII. The company employs employees engaged in:

In activities subject to the general taxation regime (insurance premiums are charged at the usual rate);

Activities transferred to the payment of UTII (insurance premiums are paid at the rate established for policyholders using UTII);

Both types of activities (insurance premiums are calculated based on two tariffs).

What forms of personalized accounting should the accountant of Delta LLC create?

Solution. To submit to the Pension Fund for 2010, the accountant must prepare:

Forms SZV-6-1 and SZV-6-2 - for employees whose contributions are paid at the regular rate (category code of insured persons - NR);

Forms SZV-6-1 and SZV-6-2 - for employees whose contributions are paid at the rate established for UTII (category code of insured persons - USEN);

Two sets of information according to the category code of insured persons HP (amounts of insurance premiums accrued at the regular rate) and according to the category code of insured persons USEN (amounts of contributions accrued at the rate of UTII) for employees for whom contributions are paid at two tariffs.

Example 2 . Elika-TK LLC prepares personalized reporting for 2010. The organization has the following details:

INN 7701000321;

Gearbox 770101001;

OKPO 1234567899;

Registration number in the Pension Fund of Russia 654-000-666666.

The company has four employees:

1) Ivan Petrovich Rybin (born in 1957), insurance number 001-000-200-01.

Salary of I.P. Rybin for the second half of 2010 amounted to 300,000 rubles. (excluding temporary disability benefits paid).

Accrued contributions to the insurance part of the labor pension for the second half of 2010 amounted to 60,000 rubles. (RUB 300,000 x 20%);

2) Olga Vladimirovna Krasinova (born in 1960), insurance number 001-000-200-02.

Salary O.V. Krasinova for the second half of 2010 - 200,000 rubles.

Accrued contributions to the insurance part of the labor pension for the second half of 2010 amounted to 40,000 rubles. (RUB 200,000 x 20%);

3) Elena Viktorovna Semina (born in 1982), insurance number 001-000-200-03.

Salary E.V. Semina for the second half of 2010 - 150,000 rubles.

Accrued contributions for the second half of 2010 amounted to 21,000 rubles for the insurance part of the labor pension. (RUB 150,000 x 14%) and RUB 9,000 for the funded part of the labor pension. (RUB 150,000 x 6%);

4) Kirill Aleksandrovich Fedorov (born in 1985), insurance number 001-000-200-04.

Salary of K.A. Fedorov for the second half of 2010 amounted to 60,000 rubles.

Accrued contributions for the second half of 2010 are equal to: for the insurance part of the labor pension - 8,400 rubles. (60,000 rubles x 14%) and for the funded part of the labor pension - 3,600 rubles. (RUB 60,000 x 6%).

During the reporting period, the company paid contributions in full.

It is necessary to draw up personalized accounting forms for the second half of 2010.

Solution. Let's create a table "Summary information for employees" (see below). With its help, we will determine in which forms information about each employee should be reflected.

Table 1. Summary information about employees

Indicators	I.P. Rybin	O.V. Krasinova	E.V. Semina	K.A. Fedorov
Year of birth
Wage for the second half of the year 2010
Insurance premiums
Insurance part 20%
Insurance part 14%
Cumulative part 6%
Non-standard periods of service
Fillable form

Form SZV-6-1 is issued to I.P. Rybin and K.A. Fedorov (clause 71 of the Instructions). Sample of filling out form SZV-6-1 for K.A. Fedorov.

Information about the insured person:

Surname, Name, Surname	Insurance number	Address for directions information about condition individual personal account	Amount of insurance contributions for insurance part labor pension		Amount of insurance contributions for savings part labor pension
			accrued	paid	accrued	paid
Fedorov Kirill Aleksandrovich		111558, MOSCOW, NOVORYAZANSKAYA STREET, D. 9, Bldg. 2, KV. 596

Period of work for the last three months (six months in 2010) of the reporting period:

	Start period from (dd.mm.yyyy)	End period by (dd.mm.yyyy)	Territo- rial conditions (code)	Special conditions labor (code)	Calculus insurance period		Conditions for early labor appointments pensions
					base (code)	additional personal intelligence	base (code)	additional personal intelligence
					ADMINISTR

An inventory is formed for the package of SZV-6-1 forms according to the ADV-6-3 form.

Information about O.V. Krasinova and E.V. Semina is reflected in the form SZV-6-2.

Insurance premiums for the last three months (six months in 2010) of the reporting period for insured persons

	FULL NAME. insured faces	Insurance number individual personal account	Address for directions information about condition individual personal account:	Amount of insurance contributions for insurance part labor pension		Amount of insurance contributions for savings part labor pension		Work period:
				accrued	paid	accrued	paid	With (dd.mm.yy)	By (dd.mm.yy)
	Krasinova Olga Vladimirovna	001-000-200-02	152065, MOSCOW, 15TH PARK STREET, D. 36, Bldg. 8, KV. 9					01.07.2010	31.12.2010
	Semina Elena Victorovna	001-000-200-03	125365, MOSCOW G, 5th FALCON MOUNTAINS STREET, 75, CORP. 15, KV. 98					01.07.2010	31.12.2010
Total according to the register:

After this, an inventory is formed according to the ADV-6-2 form.

Background information:

		Amount of insurance contributions for insurance part labor pension		Amount of insurance contributions for savings part labor pension		Quantity insured persons	Name file (number registry)
		accrued	paid	accrued	paid
Total by to the policyholder:

Information about corrective (cancelling) information:

		Amount of additional accrued insurance premiums for the insurance part labor pension	Amount of additional accrued insurance premiums to the savings account part of the labor pensions	Quantity insured persons	Name file (number registry)
Total by to the policyholder:

We will attach a list of insured persons to the completed package of documents.

Responsibility for delay in reporting

For submitting reports late or for submitting incomplete and (or) unreliable information, the policyholder may be fined an amount equal to 10% of payments due for the reporting period and for the expired calendar reporting year (paragraph 3 of Article 17 of Law No. 27-FZ).

How to calculate the amount of the fine? It should be noted that many companies are tempted to calculate the amount of the fine in accordance with paragraph 3 of Art. 27 of Law N 167-FZ, which states that unlawful failure to report (late reporting) of information that should have been reported entails a fine of 1,000 rubles. (RUB 5,000 for repeated violation). If we are talking about an amount of more than 10,000 rubles, this position is more profitable.

However, both officials and judges have been unanimous for many years that, when it comes to personalized accounting, penalties are calculated based on 10% of payments due (Letter of the Pension Fund of the Russian Federation dated 05.08.2003 N KA-09-25/8276, FAS Resolution East Siberian District dated March 28, 2006 N A58-4029/05-F02-1203/06-S1). They give the following explanations. The sanctions imposed by Law No. 167-FZ are applicable to situations where we are talking about failure to communicate (untimely notification) of an organization’s decision on its liquidation (reorganization), about changes in constituent documents and accounting details, and location.

Law No. 27-FZ regulates specific issues of organizing and maintaining records of information about each insured person for the implementation of his pension rights. Therefore, it is special in relation to Law N 167-FZ and has priority in resolving disputes related to violation of its provisions.

Please note: the fine is calculated based on the amount attributable to those employees whose information is not fully provided (clause 16 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated August 11, 2004 N 79).

How to avoid a fine? A fine can be avoided if, within two weeks, the policyholder corrects the errors discovered by the inspectors and submits reports to the Pension Fund (clause 34 of the Instructions on the procedure for maintaining individual (personalized) records of information about insured persons, approved by Order of the Ministry of Health and Social Development of Russia dated December 14, 2009 N 987n).

This is confirmed by judicial practice (Resolution of the FAS Volga District dated October 12, 2009 in case No. A65-9975/2009 and FAS Moscow District dated August 3, 2010 No. KA-A41/8291-10).

Example 3 . Rani LLC employs five people. The total amount of contributions for them has been paid in full and amounts to 50,000 rubles.

After checking, it turned out that the data on the insurance experience of one of the employees indicated in the reporting was erroneous. The amount of contributions transferred to him is 15,000 rubles. in a year.

Based on the inspection report, the company had to provide reliable information within two weeks. However, this was not done. What is the amount of the penalty that the policyholder must pay?

Solution. The amount of recovery will be 1500 rubles. (RUB 15,000 x 10%).

If there is no one to prepare the information. The absence of an official responsible for the timely submission of reports does not relieve the organization of responsibility, since it is subjective in nature. This is the opinion of the arbitrators of the Federal Antimonopoly Service of the North-Western District (Resolution dated February 18, 2010 in case No. A56-49848/2009).