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New report in connection with the merge of Pension Fund of Russia and Social Insurance Fund

New report in connection with the merge of Pension Fund of Russia and Social Insurance Fund

LEGAL DIGEST, NEWS \ 08.08.2022

The President of the Russian Federation has signed a law approving a mandatory report for employers. The document is related to the merger of the Pension Fund and the Social Insurance Fund into the Unified Social Fund of Russian Federation.

According to the law, the new report will include personalized accounting information from the following forms:

  • calculation of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases (4-FSS);
  • information about insured persons (SZV-M);
  • information about labor activity (SZV-TD);
  • register of insured persons with additional insurance premiums for funded pensions (DSV-Z);
  • information about the insurance period of the insured persons (SZV-STAZH).

The new report will replace all of the documents mentioned above. You will need to fill out only the section in which the changes have occurred. It is necessary to submit a document to the territorial branch of the Unified Social Fund, depending on the type of event that has occurred. The reporting period depends on the section in which the relevant information was entered:

  • information about personnel events – once a month;
  • information about insured persons with additional contributions to the funded pension and information on contributions to the general meeting of business owners are transferred – once a quarter;
  • information about the insurance experience – once a year.

The deadline for submitting information is no later than the 25th day of the period following the reporting period (month, quarter, half year, year). For example, information on the length of service must be reported no later than January 25th of the next year, and data on contributions for injuries and additional contributions will need to be submitted at the end of the quarter, half year, 9 months and year before the 25th day of the next month.

It will be necessary to submit information to the Unified Fund for all insurers without exception, including individuals performing work or providing services on the basis of a civil law contract.

In addition to the single report, employers will continue to submit a calculation of insurance premiums on a quarterly and monthly basis. The quarterly report will resemble the current calculation of insurance premiums, but without the third section, which provides personalized information for each employee. It will reflect information on the taxable base, non-taxable amounts of payments in favor of employees, as well as information on the amounts of accrued contributions for the whole enterprise.

The monthly report must include personal data for each employee of the enterprise, the amount of allowance paid to him and the insurance premiums.

We kindly remind you that Unified Social Fund of Russian Federation will begin its work on January 1st, 2023. Its main tasks will be:

  • payment of sick leave, maternity leave and childcare benefits;
  • assignment and payment of pensions and other social benefits;
  • insurance against accidents at work and occupational diseases;
  • provision of other social services which were previously provided by Pension Fund and the Social Insurance Fund.

This reform involves work in the following areas:

  1. Payment of contributions in single transaction, calculated according to a single tariff. It is assumed that a single fee rate will be 30% within a single base. The tariff on contributions from payments exceeding the marginal base will be 15.1%.
  2. Expansion of the scope of persons falling under compulsory insurance, including citizens working under the civil law contract.
  3. Establishment of a unified marginal base for pension and social insurance.
  4. Reducing the number of reports to reduce the administrative burden on the business.

Acsour closely monitors these legislative changes and will inform you of the latest news on this topic.