Spv 1 per year who rents. The employee retires: what documents does the employer submit to the FIU. Preparation of corrective individual information

Preparation of documents for registration of a pension is not only a headache for a future pensioner, but also the concern of the employer, who must provide a package of documents in Pension Fund Russia. What the employer should do if the employee has reached the retirement age, what documents must be submitted to the FIU - we will tell in our article.

SPV-2 report (until 01/01/2017)

SZV-STAGE;
SZV-M.

SZV-STAZH form

If an employee of an organization has submitted an application with a request to submit individual information to the FIU, the employer is also obliged to submit it within three calendar days. The obligation in connection with the transition to the new procedure for paying insurance premiums has not been cancelled. Now, for the submission of such information, the SZV-STAZH report is provided.

Sample filling SZV-STAZH

Form SZV-M

Another form used by the Pension Fund in accounting for pensioners is SZV-M. It is submitted by each employer on a monthly basis no later than the 15th day of the month following the reporting one. We wrote in detail about how to fill out the report in the article "

Employees are engaged in drawing up pensions on their own, applying to the Pension Fund of the Russian Federation at the place of residence (paragraphs 1-2 of article 18 of the Federal Law of December 17, 2001 No. 173-Ф3 “0 labor pensions in Russian Federation"(hereinafter - Law No. 173-F3); Clause 6 of the Rules for applying for a license ... approved. Decree of the Ministry of Labor of Russia No. 17, PFR No. 19lb OT 27.02.2002).
But the accountant, at the request of the employee, will also have to fill out individual information on him and submit them to the FIU (clause 2, article 14 of the Federal Law of December 15, 2001 N ° 167-FZ “On Compulsory Pension Insurance in the Russian Federation”; clause 2, article 8 of the Federal Law of April 1, 1996 No. 27-FZ “On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance (hereinafter - Law No. 27-FZ).
From July 27, such information is submitted in a special form SPV-1 (approved by the stop of the PFR Board dated July 31, 2006 No. 192p). We will tell you how to fill it out correctly and what to pay special attention to.

When the SPV-1 form is submitted to the FIU

Enterprises submit to the PFR individual information on employees every six months (and from 2011 they will submit quarterly forms SZV-6-1, SZV-6-2, ADV-6-2, ADV-6-3 (approved by the stop of the PFR Board of July 31 .2006 No. 192p)).
It turns out that information about the contributions accrued and paid for a particular employee is received by the FIU from the employer with a delay. And the appointment of a pension begins from the birthday of the future pensioner. If the date of assignment of the pension falls within the interreporting period, then the amount of contributions paid for the employee from the end of the last reporting period until the date of assignment of the pension will not be able to be taken into account by the PFR when calculating the employee's pension.
To prevent this from happening, an employee who has submitted an application to the PFR for a pension can apply to the manager with an application in any form about submitting individual information to him to the territorial body of the PFR (clause 66 of the Instructions for filling out forms of documents for individual (personalized) accounting in the system compulsory pension insurance, approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated July 31, 2006 No. 192p (hereinafter referred to as the Instruction
No192p)). At the same time, he is not obliged to submit any requests from the FIU to the employer.

What future retirees should pay attention to!

In order to receive a pension to the maximum from the moment of its appointment, the employee needs to submit an application to the employer for the submission of the SPV-1 form to the FIU during the period of its registration. Otherwise, the last contributions received for the employee to the Pension Fund (that is, not reflected in the employer's accounts at the time of the assignment of the pension) the pension authority will not be able to take into account when assigning a pension. Of course, then the pension will be adjusted upwards. But only from August 1 of the year following the year of her appointment. And for the past time, the pension will not be paid extra (clause 5, article 17 of Law No. 173-FE).
The list of documents required for the appointment of a pension, the employee can find out at the PFR office at the place of residence. And you can find out the address of your branch of the Fund on the PFR website.

The application form may be:

General Director of 000 "Signal"
Sokolov B.F.
from the driver Gudkov A.N.

Statement

Please provide the Pension Fund of the Russian Federation with individual information on the accrued and paid insurance premiums for compulsory pension insurance and my insurance experience according to the SPV-1 form in connection with the registration labor pension old age from November 11, 2010

October 20, 2010 Signature Gudkov A.N.

After receiving such an application, within 10 days, the accounting department is obliged to submit to the PFR department the SPV-1 form containing information about the insurance period, accrued and paid pension contributions (clause 4, article 11 of Law Ne 27-FZ; clause 36 of the Instruction on the procedure for maintaining individual (personalized) accounting of information about insured persons, approved by Order of the Ministry of Health and Social Development of Russia dated December 14, 2009 N ° 987n (hereinafter - Instruction No. 987n)).
By the way, an employee can apply to the FIU for an old-age pension a month before reaching retirement age(clause 7 of the Rules for applying for a pension ...). Accordingly, he can also apply to the employer in advance.
Moreover, this applies not only to labor pensions for old age and disability, but also labor pensions in the event of the loss of a breadwinner. In this case, family members of the former employee who have lost their breadwinner in his person can apply to the employer.
Form SPV-1, at the request of the employee, must be submitted to the PFR department at the place of registration of the organization, and not at the place of residence of the employee applying for a pension.

If a pension is drawn up by an entrepreneur who pays contributions “for himself”, then he can submit the SPV-1 form for himself to the FIU at the same time as an application for a labor pension.

What else to provide to the FIU along with the SPV-1 form

The RSV-1 forms, personalized reporting and the SPV-1 form are not related to each other. Therefore, you do not need to submit anything with the SPV-1 form. It is only necessary to submit a set that concerns individual information about a particular employee, that is, along with the SPV-1 form, you must also submit the form ADV-6-3 Inventory of documents submitted by the insured to the FIU.
And even if it turns out that the submission of information to the employee in the SPV-1 form coincides in time with the submission of personalized reporting, the SPV-1 form must still be submitted.
Do not forget to give the employee a copy of the SPV-1 form within a week from the date it was received by your PFR department (clause 33 of Instruction N "987n).

Filling out the SPV-1 form

The estimated date of granting a pension in the form of SPV-1 for labor old-age pension is the person's birthday when he reaches retirement age. An application for a pension to the FIU can be submitted one month before the birthday. But it can be later, including on the birthday itself. This date may be shifted if a person has not exercised his right and has not submitted an application to the FIU during this period. Then the expected date will be the date of application to the FIU.
In the line "Date of compilation on" "
based on the expected date of establishment of the labor pension. For example, for an old-age labor pension, this is the date when the employee reaches retirement age (as a general rule, men are 60 years old, women are 55 years old), provided that he applied to the FIU for a pension during the month preceding his birthday. If the employee applies after the birthday, then this will be the date the application was submitted to the FIU.
Reporting period
In 2010, when submitting the SPV-1 form, it is necessary to indicate “year” as the reporting period, since the enterprises have already submitted personalized information for the first half of the year to the FIU.
Starting from 2011, it will be necessary to indicate the period for which the expected date of granting a pension will fall as a reporting period in the SPV-1 form. For example, if such a date falls within the period from April 1 to June 30, it is necessary to indicate “I half of the year”.

Assessed and paid contributions

Information on the amounts of accrued and paid contributions must be indicated from the day following the day of the end of the last period for which the enterprise has already reported, and until the expected date of the pension. Contributions to employee benefits are accrued on the last day of the month. Accrued contributions must be transferred to the FIU no later than the 15th day of the next month. How, then, in this case, to indicate in the SPV-1 form the pension contributions accrued and paid for the employee on a specific date?
For example, if the form is drawn up on April 10, the last full calendar month (March) is taken into account, and 10 days of an incomplete month (April) are not taken into account. After all, accrue insurance premiums advance payment is not possible, they can be accrued only for the actual hours worked.
The reflection in the SPV-1 form of accrued and paid contributions also depends on which method of payroll is used. If salaries and contributions are accrued daily, then contributions can be reflected until the last day worked. But if later, after submitting the annual form, it turns out that the amounts in the pension form were overstated, the pension will be adjusted downward. The amounts of contributions in the form of SPV-1 should not be more than in the annual form
And one more thing: if contributions have not yet been accrued from the end of the previous reporting period and by the expected date of assigning a pension, information on the SPV-1 form must still be submitted. But in this case, the columns for indicating the amount of contributions will remain blank.
If the form shows accrued contributions and these contributions to the FIU were in principle paid, then in the “Paid” column it is better to show the same amount as in the “Accrued” column. But what if the contributions were paid partially?
The “Paid” column, in accordance with the new rules, is filled in by the insured arbitrarily, that is, the Pension Fund does not indicate here how much to reflect. If the policyholder at the time of submitting the SPV-1 form did not pay the contributions in full, he can distribute the contributions to the employees: 50% for someone, 100% for someone, or all equally. Although there is room for injustice here: a director whose enterprise is not working well has no moral right to give himself 100%, and other employees a smaller percentage.
But in order for your employee to receive it from the first day of retirement, taking into account the entire amount of pension contributions paid for him, it is necessary to reflect in the SPV-1 form in the “Paid” column 100% of the contributions accrued for him.
If the payment of contributions was not made, then in the “Accrued” column of the SPV-1 form, it is necessary to reflect the contributions accrued on the date the form was compiled, and zero values \u200b\u200bmust be shown in the “Paid” line.
And keep in mind that currently contributions to funded part pensions are transferred only for those employees who were born in 1967 and later. Therefore, accountants will have to fill out this information in the SPV-1 form this year only in the event of early assignment of pensions to such employees.

Work experience

You also need to indicate information about the length of service of the employee only from the day following the end of the previous reporting period and until the expected date of the pension.

On the eve of the "retirement" birthday a good gift for an employee, information about him will be submitted to the FIU to establish a pension
If at this time there were periods of vacations without pay, sick leave, then they are indicated separately using the classifier codes (Appendix 1 to Instruction No. 192 P).

An example of filling out the SPV-1 form

For example: On November 10, 2010, O. I. Shcherbakov, an employee, will turn 60 years old. On October 15, 2010, he applied to the PFR department at the place of residence for registration of an old-age labor pension. And on October 20, 2010, he submitted an application to the employer for the submission of form SPV-1 to him in the FIU.
Upon reaching retirement age, he continues to work.
July - September 2010 the employee worked completely.
The organization applies the general tax regime.
The amount of contributions accrued and paid for an employee in July-September 2010 amounted to 16,800 rubles. Form SPV-1 was submitted to the PFR department on October 22, 2010.

What will happen for non-submission of the SPV-1 form

For failure to provide individual information in the SPV-1 form, liability for employers has not been established. After all, this form is not reporting, but settlement. Therefore, the FIU cannot fine the employer under Art. 17 of the Federal Law of April 1, 1996 No. 27-FZ “On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance”, if he does not submit it to the Pension Fund of the Russian Federation at the request of the employee applying for a pension within 10 days. Unfortunately, now there is no mechanism of influence in such a situation, except for the moral one. The PFR can require individual information only at the end of the year.
For the employee, the consequences of the employer's failure to submit the SPV-1 form are reduced to the fact that when assigning a pension, the amounts of insurance premiums paid from the day following the end of the reporting period and until the day the pension is assigned will not be taken into account. After the employer submits the annual form, the authorities will adjust the pension assigned to the employee, but only from August 1 of the year following the year the pension was awarded. In this case, the already paid pension will not be adjusted.
Of course, with the accountant always busy, submitting another piece of paper to the FIU does not add joy. But filling out this form is not difficult at all. And this will help the employee to receive a pension from the moment of its appointment in larger size. And one more thing: the submission of the SPV-1 form does not affect the delivery of ordinary individual information on this employee. They will still need to be submitted for the entire reporting period, and not only in the part that was not reflected in the SPV-1 form.

If one of the employees of the organization is going to retire, the accountant will have to do additional work. At the request of the employee, it is necessary to prepare and submit to him to the territorial office of the PFR information on new form SPV-2. We suggest that you familiarize yourself with the procedure for submitting and filling it out below.

For the appointment of a pension, employees who have received the right to it apply to the PFR department on their own (paragraphs 1 and 2 of article 18 of the Federal Law of December 17, 2001 No. 173-FZ “On labor pensions in the Russian Federation”, hereinafter - Law No. 173-FZ ). However, since the pension is assigned, among other things, on the basis of data on the insurance period and accrued insurance premiums from payments in favor of the employee, PFR specialists may require that the organization where he works submit additional individual information to him. In this case, the employee turns to his employer with a request to provide information on him in a special form.

From 2010 to September 29, 2014, information was submitted in accordance with the SPV-1 form “Information on the accrued, paid insurance premiums for mandatory pension insurance and the insurance period of the insured person for establishing a labor pension”, approved by Resolution of the PFR Board dated July 31, 2006 No. 192p “On the forms of documents for individual (personalized) accounting and in the system of compulsory pension insurance and instructions for filling them out”, hereinafter - Resolution No. 192p. However, by resolution of the PFR Board of July 21, 2014 No. 237p (registered with the Ministry of Justice on August 7, 2014 No. 33471), changes were made to resolution No. 192p. Decree No. 192p added a new form SPV-2 "Information on the insurance period of the insured person for establishing a labor pension." Resolution of the PFR Board dated July 21, 2014 No. 237p was published in “ Russian newspaper» September 19, 2014 and entered into force on September 30, 2014, that is, 10 days after the official publication (clause 9 of the Decree of the President of the Russian Federation of 05.23.96 No. 763). Therefore, from September 30, 2014, the SPV-1 form is not used, and information about the length of service of an employee who is going to retire must be submitted using the new SPV-2 form.

What is the difference between the new form and the SPV-1 form

The new form of SPV-2 is in many ways similar to the form of SPV-1, which was previously used. However, there are some differences. In the SPV-1 form, it was necessary to indicate the amounts of insurance premiums for the insurance and funded parts of the labor pension, moreover, separately accrued and paid. In the new form, it is only required to put the signs "X" in the fields indicating whether insurance premiums were accrued in the specified period at the basic and additional rates or there were no charges.

Thus, in the SPV-2 form there will be only information about the length of service, and the PFR specialists will be able to find out information about the amounts of accrued contributions from the calculation of the RSV-1 (the form was approved by the Resolution of the Board of the Pension Fund of the Russian Federation of January 16, 2014 No. 2p), which the employer will submit after reporting (calculation) period.

The change is due, among other things, to the fact that since 2014, policyholders have been accruing and paying insurance premiums to the Pension Fund without distribution into the insurance and funded parts (clause 2 of article 13, clause 2.1 of article 22 and article 22.2 of the Federal Law of December 15 .2001 No. 167-FZ "On Compulsory Pension Insurance in the Russian Federation").

When to submit Form SPV-2

As already mentioned, the form is filled out and submitted to the PFR department at the request of the employee who has received the right to a labor pension. In this case, the employee must write an appropriate application to the employer (clause 82 of the Instructions for filling out the forms of documents for individual (personalized) accounting in the mandatory pension insurance system approved by Resolution No. 192p, hereinafter - Instructions for filling out).

The application form is free (see Appendix 1 on p. 91 for an example). We recommend that you ask the employee to indicate in the application the date from which the employee is entitled to receive a pension. The employer must submit information to the FIU within ten calendar days after the employee’s request (clause 36 of the instruction 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 No. 987n).

For your information

To submit information in the SPV-2 form, a ten-day period is established from the date of receipt of the employee's application. However, there are no penalties for being late. Since this form is not reporting, the FIU cannot apply the sanctions provided for in Art. 17 of the Federal Law of April 1, 1996 No. 27-FZ “On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance”. But it should be remembered that the submitted form is necessary for the employee himself, without it he may not be credited with the prescribed pension.

How to fill out the SPV-2 form

Let's comment on the filling of some form details, which usually raise questions. A complete list of details and the rules for filling them out are specified in paragraph 83 of the Instructions for filling out. Note that there are details that must be filled out by the insured, there are those that must be filled in by employees of the territorial branch of the PFR. Some details need to be filled out only under certain conditions.

The head of the organization must certify the completed SPV-2 form with his signature and stamp.

Date of preparation

The field "Date of compilation on" the employer fills in the SPV-2 form without fail. It should indicate the expected date of assignment of the labor pension. It can be found in the employee's statement. In the case of an old-age pension, this will be the date the employee reaches retirement age. The date is indicated in the format "DD name of the month YYYY", that is, for example, "October 20, 2014".

Reporting period code

Reporting period codes will be as follows: "3" - for the first quarter, "6" - for half a year, "9" - for a period of nine months and "0" - for a calendar year. The accountant must specify the period in which the date of the pension assignment will be. For example, if the date of appointment of a pension is in October or November, that is, it falls in the fourth quarter, you need to indicate the period - calendar year and code "0". If the date of the pension is in January, February or March, you should enter the reporting period code I quarter, that is, "3", etc.

Table "period of work for the last three months of the reporting period"

The table “Work period for the last three months of the reporting period” reflects the employee’s work experience, indicating worked and unworked periods, as well as periods in which the work experience is determined with some features.

The columns "Beginning" and "End of the period" are filled in for all insured persons. They must record the start and end dates of the period of work. Dates are specified in the format "DD.MM.YYYY". The dates must be within the period from the day following the day of the end of the reporting period preceding the reporting period in which the labor pension will be established, to the expected date of the establishment of the pension.

Let's explain in more detail. If the period is fully worked out, then the start date will be the first day of the quarter in which the pension will be accrued. And the date of the end of the period, respectively, is the day on which the employee will receive the right to a labor pension. That is, if the pension is assigned from October 20 and the entire period is worked out, the table will contain the dates:

The beginning of the period - 07/01/2014;

The end of the period is 10/20/2014.

If the period is not fully worked out, it is divided into worked and unworked periods. For unworked periods, it is necessary to fill in the "additional information" sub-column of the "Calculation of insurance period" column. The periods when the employee was on leave without pay or was on sick leave are reflected using the codes given in Appendix 1 to Resolution No. 192p.

The column "Calculation of the insurance period" is divided into 2 parts: "base (code)" and "additional information". Note that the procedure for filling in these columns is similar to the procedure developed for the columns of the same name of the SZV-1 form (clause 83 of the Instructions for filling).

The sub-column "base (code)" is filled in only in situations where it is provided preferential order seniority calculation. According to Appendix 1 to Decree No. 192p, the ground codes can be as follows:

SEASON - work for a full navigational season on water transport or a full season at an enterprise or organization in a seasonal industry;

PEC104 - work while serving a sentence of imprisonment;

VODOLAZ - underwater work;

LEPRO - work in a leper colony and an anti-plague institution.

If the employee did not have such periods, then the specified column is not filled.

The subgraph "additional information", as already indicated, is filled in if not the entire period has been worked out. In this case, the total period is divided into hours worked and hours not worked. For unworked periods, the corresponding codes are indicated in the "additional information" subcolumn. In particular, for paid leave there will be the code "DLOTPUSK", for the period of being on sick leave - the code "VRNETRUD", for downtime due to the fault of the employer - the code "SIMPLE", for periods of vacation at one's own expense, downtime due to the fault of the employee or other unpaid periods with the code "NEOPL". A complete list of codes is specified in Appendix 1 to Decree No. 192p.

The column "Territorial conditions" is filled in only when submitting information in relation to employees who work in the regions Far North or equivalent areas. If the organization has such employees, the appropriate code (“RKSM” or “MKSR”) must be indicated in the column and the applicable regional coefficient next to it (for example, 1.7). This is stated in paragraph 37 of the Instructions for filling out, to which there is a link in paragraph 83 of the same Instructions. The codes are also listed in Appendix 1 to Decree No. 192p.

The column "Special working conditions" is filled in if the insured person was employed in jobs that give the right to early retirement in accordance with Lists No. 1 and 2 of industries, jobs, professions, positions and indicators that give the right to preferential security, approved by a decree of the Cabinet of Ministers of the USSR dated 26.01.91 No. 10. But only in the case when the class of working conditions of an employee corresponds to harmful and (or) dangerous, this is confirmed by the results of a special assessment of working conditions or certification, and insurance premiums are charged from payments in favor of the employee at an additional rate. The column indicates the work code, which is also taken from Appendix 1 to Resolution No. 192p. If special working conditions are not confirmed and insurance premiums for additional tariffs are not charged, then the column is not filled out.

Column "Conditions for early retirement» is filled out for employees who have the right to retire earlier than the age established for all (clause 1, article 27 of Law No. 173-FZ). The codes can again be found in Appendix 1 to Decree No. 192p.

What form to fill in the inventory

Before submitting the SPV-2 form, you must additionally fill out an inventory in the ADV 6-1 form “Inventory of documents submitted by the insured to the FIU”. In this case, the number of SPV-2 forms included in the pack should be indicated in the line "Other incoming documents". Such explanations are given in paragraph 82 of the Instructions for filling out. Note that for the previous form SPV-1, it was necessary to fill out an inventory in the form ADV-6-3 “Inventory of documents on accrued and paid insurance premiums and insurance experience of insured persons transferred by the insured to the Pension Fund”.

Annex 1

An example of an application for the submission of individual information to the FIU in connection with the appointment of a labor pension

to CEO
Samotsvet LLC
Bulochkin I.S.
from the secretary
Sakharova A.V.

STATEMENT

In connection with the registration of my labor pension from November 15, 2014, I ask you to submit information about my insurance experience in the form of SPV-2 to the territorial branch of the Pension Fund of the Russian Federation.

A copy of the SPV-2 form submitted to the FIU should be handed over to the employee who is about to retire (clause 33 of the instruction approved by order of the Ministry of Health and Social Development of Russia dated December 14, 2009 No. 987n).

Now let's fill out the SPV-2 form using an example.

Example

A.V. Sakharova works at Samotsvet LLC as a secretary. On November 15, 2014, the employee turned 55 years old. On November 16, 2014, Sakharova submitted an application to the accounting department with a request to submit information on her to the territorial branch of the PFR in the form

SPV-2 (a sample application is given in Appendix 1).

Fill out the SPV-2 form. The conditions are as follows. From October 1 to October 14, 2014 A.V. Sakharova was on annual paid leave. From 25 to 28 October inclusive - on sick leave. The rest of the period has been completed. LLC "Samotsvet" pays insurance premiums at the usual rates specified in Art. 58.2 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”. From payments in favor of A.V. Sugar insurance premiums for additional tariffs are not paid. Insurance premiums at regular rates are accrued in accordance with the law. Any special territorial or other working conditions that are relevant for the calculation of pensions, A.V. There is no sugar.

Let's give some explanations. Since the original form is submitted, we put the “X” sign in the corresponding column. Samotsvet LLC, by condition, pays insurance premiums to off-budget funds at the usual rates, therefore the category code of the insured person will be “НР” - an employee of the insured, for whose payments and other remuneration insurance premiums are accrued. This code applies to all categories of employees, from payments in whose favor insurance premiums are calculated. Recall that the codes can be found in Appendix 1 to Resolution No. 192p.

The compilation date will be November 15, 2014, that is, the day when A.V. Sakharova will be entitled to a labor pension. Note that the employee filed an application on November 16, but Samotsvet LLC has ten days to prepare the form. Therefore, the organization has the right to draw it up to November 26 inclusive.

The line "Date of submission to the FIU" does not need to be filled in by the insured, the Fund's specialists will enter the information in it. The reporting period code will be "0", since the date of the pension is in November, that is, in the IV quarter.

In the table "Work period for the last three months of the reporting period" it is necessary to reflect the period from October 1 to November 15, 2014 inclusive. However, the periods spent by A.V. Sugar on vacation and on sick leave should be shown separately. In this case, in the column "additional information" you need to enter the appropriate codes.

The completed SPV-2 form is given on p. 92. Recall that together with the form it is necessary to submit an inventory of ADV-6-1.

In accordance with federal law, citizens must deal with the registration of their pensions on their own. And every company will sooner or later face the fact that its employee will begin to collect the documents necessary to assign him these payments. If this happens before reporting, then the company will have to provide the employee with a specialized certificate in the form of SPV-2.

This form was approved by the Pension Fund of Russia in connection with a change in pension legislation and began to be applied from August 2019. Prior to this, the SPV-1 form was in effect. In 2019, the SPV-2 form for the Pension Fund has undergone further changes. Now in the form there is no division of the amounts into the accumulative insurance part, but only the insurance period of the employee and whether he received taxable payments is indicated.

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SPV-2 is intended for registration of any pension: for old age, for disability, early retirement. At the same time, it does not matter whether it is concluded with an employee or relations with him are built on the basis of an agreement.

Form SPV-2 is submitted by the company to its branch of the FIU after the employee has written a corresponding application.

Why is it necessary

The need for the SPV-2 form is due to the fact that companies submit information about the length of service and insurance accruals once a quarter, and the start date for the payment of pensions, as a rule, does not coincide with the reporting period. In the absence of information on the accrual of insurance premiums in favor of the employee by the employer for the last 2-3 months, PFR employees may incorrectly calculate the amount pension payments. The recalculation of these payments after receiving a quarterly report is a rather laborious process.

This form indicates information about the length of service of the employee and the fact of accrual of contributions to the insurance part of the pension without specifying specific amounts.

The insurance period of an employee is the period of his work, during which he was accrued the corresponding contributions. This also includes other periods under federal law when the employee did not actually perform his work, but this time refers to the insurance period. For example, a period of military service, a period of temporary disability, being on parental leave, etc. True, only five years of such periods will be included in the insurance experience.

If an employee works in harmful conditions, which may adversely affect his health, or he works in territories for which a special procedure for calculating insurance premiums is approved by law, then this information should be indicated in SPV-2.

Basic design questions

Basic document settings

The execution of the SPV-2 form is not laborious, in addition, the Resolution of the PFR No. 473p, which amended it, provides comprehensive instructions for filling it out and a sample form. An employee of the accounting service or personnel department fills out the form, and the head of the company signs it and approves it with a seal.

The following information is indicated in the SPV-2 form:

Information about the company that is the insurer of the employee, i.e. its name, registration number in the Pension Fund, ;
This document is the original, corrective or canceling.
The category code of the employee for whom the form is being filled out.
Employee data, i.e. his surname, name, patronymic, .
Form date, i.e. retirement date. This information must match the information provided on the employee's application for the form.
Code of the reporting period (the certificate is submitted for the last three months, therefore, the code will correspond to a quarter, half a year, 9 months or a year).
Information about the dates of work of the employee in tabular form. This indicates data on the work of employees for the period that has passed since the last reporting was submitted to the FIU.

New changes in the filing rules

SPV-2, applied in 2019, differs from the previously valid SPV-1 primarily in the absence of a separation of the amounts into the funded and insurance parts of pension contributions. This is due to the fact that the legislation introduced a temporary moratorium on the funded part.

Changes in pension legislation found their reflection in accounting software. For example, the SPV-2 form can be downloaded in the Kontur program or another similar service. Changes have also been made to 1C for personnel records, allowing you to compile this form automatically, as well as print the completed form for further transfer to the Pension Fund of the Russian Federation.

When and how to hand over paper

Filling out the SPV-2 form must be done at the request of the employee. No additional requests from the Pension Fund are required. If a survivor's pension is issued, the necessary information is provided at the request of the employee's relatives.

There are no mandatory details for the application, so it is compiled by the employee in any form. In this document, it is necessary to indicate for what reasons information about the insurance period is requested, i.e. what type of pension the employee draws up and when the pension payment period begins.

An employee can request data in advance. It is allowed to draw up SPV-2 a month before the expected date. If the date of the form coincides with the submission of the main report to the FIU, then it is still compiled and submitted on time.

The law specifies a ten-day period for submitting the form. However, in case of violation of this period, no penalties are provided for companies. This is due to the fact that this form is not a reporting document, but belongs to the category of reference. A copy of the document is also transferred to the interested employee.

Form SPV-2 for the Pension Fund can be presented traditionally, on paper, or can be transferred using an electronic document management system. If the place of registration of the company and the employee does not match, then the company sends the form to the place of its registration. The document must be submitted along with the inventory in the approved ADV-6-1 form.

If several employees applied to the company with an application to draw up a form, then when transferring them to the Pension Fund, they must be grouped according to the information contained:

initial data;
corrective data;
cancel data.

If employees worked in territories for which different conditions accrual of insurance premiums, then the documents are grouped according to this feature.

Individual entrepreneurs according to current legislation insurance premiums are paid for themselves. In this regard, together with the application for the appointment of a pension, they can also submit SPV-2, which they fill out on their own. Form for individual entrepreneur is no different from the one that companies provide at the request of their employees.

However, the FIU may refuse to accept the form. The reason for this is the fact that insurance premiums are included in the insurance period of an individual entrepreneur only after they are paid, and, as mentioned above, they are paid once a year.

In the SPV-2 form, the company simply indicates whether insurance contributions have been made in the last three months since the last report was submitted to the Pension Fund. To do this, in the tabular part, where this information should be given, columns "Yes / No" are provided. A further breakdown of the deductions should be made by the FIU staff.

The SPV-2 form is supplemented with columns where information should be indicated on whether the employee has accrued additional contributions in connection with work in hazardous industries.

This form is not intended to disclose information on the amount of assessed contributions. Employees of the pension fund learn about this from the quarterly reports of the employing organization.

Completing the SPV-2 form for a pension fund

Form SPV-2 contains details that must be filled out. It is a one-sided document, in the header of which data about the policyholder, the insured person and the document itself are entered. Information about the document is contained in the "Type of information" column.

When filling it out, the officer responsible for submitting this form must put the appropriate sign in one of three lines:

A check in front of the original form means that the SPV-2 for this employee is issued for the first time, even if it is submitted again after the errors have been corrected.
A check mark next to the corrective form means that this form changes the previously submitted information about the employee. The corrective form contains the correct data that should have been in the original form, and not the difference between the specified forms.
A check mark next to the canceling form means that the information submitted earlier is subject to cancellation.

The details of the insured contain the following information:

Registration number	This line must contain the number of the company that was assigned to it when registering as a payer of insurance premiums.
Company name	TIN and checkpoint.
Employee category code	This attribute is determined in accordance with the current at the time of filling out the classifier form.
Date of preparation	This refers to the date of the pension. The employee must indicate this date in his application for providing information about the insurance period. If a pension is assigned in connection with reaching a certain age, then the employee's birthday is entered here. If he missed this date, then the date of the application.
Date of submission to the FIU	This requisite is filled in by an employee of the Pension Fund when accepting the form.
Reporting period	This line contains a digital code corresponding to the calendar period. A calendar period is a quarter. The first quarter is code 3, the second is code 6, the third is code 9, and the year is code 0.

The period of work of the employee for the last three months is filled in in a tabular form. The beginning of the period is counted from the date of the last report submitted to the FIU. For example, if the last report was submitted for the six months of 2019, then in the form of SPV-2, the date 07/01/2016 is put in the "beginning of the period" column. And the last date is the date of the pension.

If during the period being filled in there were cases of temporary disability, rotational work, administrative leave, then the corresponding codes are entered in the table. For example, VRNETRUD, WATCH, ADMINISTER, etc. These codes can be found in the Classifier, which is an appendix to the instructions for filling out forms for the Pension Fund of the Russian Federation.

If an employee receives a pension due to working conditions at harmful production or in certain territories, or the employee is entitled to early exit retired, then the corresponding codes are entered in the provided columns of the tabular part.

The tabular part is followed by lines where marks are made in the provided boxes on whether insurance premiums were accrued for the period under review.

Form SPV-2 is signed by the head of the company and certified by the seal of the company. After registration, the document is transferred to the Pension Fund of the Russian Federation along with an inventory in the ADV-6-1 form.

The company does not bear any responsibility for the untimely submission or non-submission of the SPV-2 form at all, therefore, when collecting documents for applying for a pension, a citizen must independently carefully monitor the correctness of the form. After all, the inaccuracy of data or their absence can lead to an underestimation of the pension or refusal to accrue it.

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