Since what year has personalized accounting in the Pension Fund been started?

Personalized accounting is the process of systematizing data on the insurance and funded parts of pension payments of insured persons. In this case, an employee who has signed an employment or civil contract with the employer is considered insured. Insurers can be legal entities, as well as individual entrepreneurs. Employers are required by law to send data used to calculate pensions to the Pension Fund.

What is individual personalized accounting?

Law No. 27-FZ “On individual (personalized) accounting” refers to this term as the organization and implementation of accounting of insured persons in order to protect the pension rights of citizens of the Russian Federation. The preservation of an individual personal account of citizens is carried out throughout their life and after death until such time as is specified in matters of storage of pension files.

All information about the insured persons is confidential.

Citizens working for an employer under an employment contract or a civil law contract are considered insured. This also applies to other citizens who are subject to the provisions on pension insurance in accordance with Federal Law No. 167. These include persons who independently provide themselves with work (lawyers, notaries, arbitration managers), who are members of farms, clergy, members of tribal communities of indigenous peoples of the North, Siberia and the Far East who carry out traditional economic activities. In this case, the policyholders can be legal entities or individual entrepreneurs.

This type of accounting is maintained by the Pension Fund of the Russian Federation and is used to organize the conditions for calculating pensions based on the results of the work of each employee and to guarantee the reliability of information about length of service and salary, which plays a fundamental role in the pension provision of citizens. Its principles include:

unity and integrated nature of the insurance process;
mandatory order;
availability of information to insured citizens.

How does the system work?

This system works on the basis of the legal relations of the following participants:

insurers - system administrators, who are representatives of the personalized accounting departments of the Pension Fund;
policyholders - employers, organizations and entrepreneurs who pay pension contributions for themselves and their employees;
insured persons - owners of insurance savings.

In accordance with Federal Law No. 27, the system works as follows:

the insurer conducts inspections of policyholders, it has the right to demand and eliminate identified violations, and is obliged to exchange confidential information with the tax office;
the policyholder registers employees and promptly transfers pension contributions (they are required to be submitted monthly along with reporting);
the insured persons promptly provide documents to the insurer that contain correct data.

Personalized accounting information - what is it?

Individual personalized accounting information is information about the employee’s length of service and earnings, which affects the calculation of his future pension. They have the basic forms of documents for conducting individual accounting work and imply the following categories:

information about the employee’s length of service;
form of individual information about the employee;
information on accrued and paid insurance premiums.

What year did you start registering with the Pension Fund of Russia?

Personalized (individual) accounting began to be maintained in 1995. The practical implementation of the Pension Fund's work in this area initially included tasks carried out in 5 regions of the Russian Federation. Between 1997 and 1999, servers for data collection were installed in 30 other territorial districts.

The system has been widely used since 2002, after changes in legislation and the transition from general labor to general insurance experience. After this moment, a similar principle was introduced throughout Russia. Thus, the employee does not need to confirm the length of service acquired after registration in the system.

What is the role of the employer?

The rights and obligations of the policyholder are enshrined in the Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system.” According to it, when registering a citizen for work, the policyholder has the right to demand the presentation of a certificate of compulsory pension insurance. If an insurance certificate has not been issued before this point, the policyholder is obliged, within two weeks after the employee is registered for work, to provide the insured person’s application form to the Pension Fund to register a personal account and receive an insurance certificate. The organization must also register an insurance certificate with the Pension Fund and issue it to the insured persons.

In accordance with Article 11 of the Federal Law “On Individual (Personalized) Accounting” in the compulsory pension insurance system, the employer is obliged to provide information about the insured persons and the individual information form. The policyholder needs to guarantee the completeness and accuracy of the information by comparing monthly information about its employees, as well as quarterly information.

Particular attention should be paid to information about dismissed employees performing state or public duties, members of the board of directors, employees on parental leave, and employees from among foreign citizens.

In addition, the responsibilities of the policyholder include monitoring the details of the insurance document identifying the insured person. If there are errors after submitting data, the organization has the right to additional correction of the specified information. Such corrections must necessarily be agreed upon with the department of administration of insurance premiums and personalized accounting in which the policyholder is registered.

What is the penalty for failure to provide information?

Organizations and entrepreneurs are required to submit information about insured persons monthly no later than the 15th. For failure to provide this information or for violating instructions on the procedure for maintaining personalized records, the employer faces a fine of 500 rubles for each employee. For example, if a report for April 2021 is submitted later than May 15 and there are 20 employees, then the fine in this case will be 10,000 rubles.

How to view the data?

According to the law, any citizen can freely familiarize himself with his own data using a personalized accounting card. You can obtain the necessary information through the Pension Fund website absolutely free of charge. To do this, follow these steps:

Step 1. Open the official website of the Pension Fund and go to its main page.

Step 2. Log in to your personal account or the policyholder after registration. To get into your personal account, you need to enter the first three digits of the payer’s registration number in the Pension Fund and a password. Online information is provided through the personalized accounting information center.

Step 3. Review the information available after registering in your personal account.

To fully access the information contained on the official portal of the Pension Fund, a citizen or legal entity must register. Registration is available at the official email address of the Pension Fund. To do this, an individual must provide passport data, SNILS and email. The policyholder indicates in the application the registration number with the Pension Fund, TIN and his official email address. Then you need to receive the code required for activation. The policyholder receives it within 5 days after submitting the application.

It is also possible to find out the data by personally contacting the territorial department of the Pension Fund, located at the place of registration of the insured person or insured organization. When contacting the department of personalized accounting and interaction with policyholders, you must have with you an identification document, TIN, SNILS. Personal contact is a convenient way to find out all the details, since qualified fund employees will be able to provide the necessary information on the spot.

More information can be found here:

Thus, individual personalized accounting is the organization and maintenance of records of information about each employee insured in the compulsory pension insurance system. This system has been operating in Russia since 2002 and is the basis for the pension of any citizen through insurance contributions paid for him by the employer throughout his entire working life.

Dear readers! If you need specialist advice on pensions and state benefits, we recommend that you immediately contact qualified practicing lawyers on social issues:

Moscow and region

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Dear readers! If you need specialist advice on pensions and state benefits, we recommend that you immediately contact qualified practicing lawyers on social issues:

Moscow and region

St. Petersburg and region

The concept of personalized accounting

For some time now, all employers have been required to provide data to the Pension Fund (PFR) on the length of service and accrued (paid) contributions in relation to each employee. The data must be recorded on an individual personal account opened for each individual. With the introduction of the law “On individual (personalized) accounting in the compulsory pension insurance system” dated 04/01/1996 No. 27-FZ (hereinafter referred to as Law No. 27-FZ), the basic rules regarding the recording of citizens’ information regarding pension savings were determined.

Initially, the new legislative act covered only some territories of the country's constituent entities, but on January 1, 1997, its widespread use began. Art. 1 of Law No. 27-FZ classifies personalized accounting as a system for maintaining and collecting information on each individual insured person for the possibility of future pension provision.

Any insured person for whom contributions are made to the Pension Fund of the Russian Federation has his own personal account with a unique insurance number. If the newly hired employee is not registered with the Pension Fund, the employer is obliged to submit a questionnaire about him to the territorial branch of the Pension Fund, on the basis of which a personal account is opened and a certificate is issued with a unique SNILS number.

Also, any citizen has the right to carry out the entire procedure for obtaining an individual insurance number independently. Obtaining SNILS for a child under 14 years of age is carried out by his parents.

Personalized accounting in a pension fund: features

Registration of each category of insurers, these include those who independently pay insurance premiums, as well as persons who have entered into legal relations with the Pension Fund on a voluntary basis.
Reception of citizens and verification of submitted documentation.
Observational cases.
Accrual of fines for failure to comply with deadlines for registration and transfer of required information.
Collection, processing, information. Verifying the accuracy of earnings information.
Processing of accounting information in the SPU software.
Creation of schedules for document processing.
Analysis of mistakes made.
Consulting policyholders on filling out forms.
Using a database for accounting and indexing payments.
Storage of documentation.
Accounting for receipts for the insurance and funded parts of pensions.
If controversial situations arise, resolve them.
Compilation of data on received contributions.
Information Support.
Interaction with the tax office.
Studying new methods and forms of carrying out the activities of the department.

Compulsory pension insurance is a security system. OPS is a mandatory program at the state level; it began operating in the Russian Federation in 2021 after the reform.

Main goals of personalized accounting

The introduction of a system of individual personalized accounting made it possible to ensure the correct calculation of pensions for each citizen based on information about his official work activity. Reliability of information on all insured persons was achieved by creating a common database and ensuring control over the completeness and timeliness of payment of insurance premiums.

At the same time, the procedure for assigning insurance pensions to citizens has been simplified for the Pension Fund. Registration of insured persons allows you to correctly display all data on insurance coverage and income in personal accounts. Insurance participants also have access to information about the status of their personal accounts and the principles for forming a future pension.

To find out where you can see up-to-date information about the status of your current individual personal account, read the material “Starting from 2015, you can monitor the status of your personal account in the Pension Fund in your personal account.”

The territorial bodies of the Pension Fund monitor the correctness of calculation and provision of accurate information on the length of service and earnings of the insured persons. For violation of deadlines for submitting data on employees to the Pension Fund, penalties are established in accordance with Art. 17 of Law No. 27-FZ.

The structure of personalized accounting, in addition to collecting data on each individual insured person, makes it possible to obtain statistical information on certain categories of citizens, on their average earnings and the total number of the entire working population.

Forms SZV-6-1, SZV-6-2, SZV-6-3

In general, information about insured persons is submitted in the form SZV-6-2 “Register of information on accrued and paid insurance contributions for compulsory pension insurance and the insurance period of insured persons.” In this case, the registry cannot contain more than 200 lines. If the number of insured persons exceeds this value, it is necessary to create a second register.

If in 2012 an employee was on leave at his own expense or on sick leave, and also if the employee worked in special (special territorial) working conditions or has the right to an early pension, then for each of such insured persons persons should form the SZV-6-1 form.

Individual information submitted using different types of forms (SZV-6-1 or SZV-6-2) and for different categories of insured persons (NR or CX) is generated in separate batches.

The amounts of accrued and paid insurance premiums in these forms are indicated in rubles and kopecks. In this case, the overpayment amounts are not reflected. At the same time, the legislation is silent on what should be done if the premiums are not paid in full by the policyholder. After all, payment of contributions is made for the organization as a whole, and in personalized accounting forms they are reflected for each insured person separately. You can get out of the situation by determining the contribution payment ratio for the organization as a whole (the ratio of the transferred amount to the accrued amount) and using it to calculate the amounts paid in relation to a specific employee (multiply the amount of accrued contributions by the coefficient).

The addresses of insured persons for sending information about the status of an individual personal account in each form should be filled out only in the case of their first submission or when this detail is changed.

In addition, at the end of the year it is necessary to submit information in the form SZV-6-3. This information indicates payments and other remuneration for each insured person accrued for the entire reporting calendar year with a monthly breakdown in rubles and kopecks. Information is generated by categories of insured persons and types of contracts concluded with employees (separately for employment and civil law contracts). For each category and type of contract, a separate packet of information is generated, which is also accompanied by a separate inventory in the ADV-6-4 form.

Changes in legislation on personalized accounting

The reporting forms were approved by Resolution of the Pension Fund Board of July 31, 2006 No. 192p. The procedure for maintaining personal accounting has been updated since 2021 in connection with the transfer of insurance premiums under the control of the tax authorities. It contains instructions attached to the order of the Ministry of Labor of Russia dated December 21, 2016 No. 766n and which came into force on February 19, 2017.

Only employers who have employees need to follow this procedure. Individual entrepreneurs do not need to submit information about themselves.

Despite the transfer of insurance premiums to the jurisdiction of the Federal Tax Service, where quarterly reports on length of service, income and accrued (paid) contributions must be submitted since 2017, employers still have the obligation to provide certain types of reporting directly to the Pension Fund:

personalized, submitted in relation to each employed person once over the past year until March 1 of the following year (clause 2 of Article 11 of Law No. 27-FZ);
monthly about the presence of persons who worked in the past month, submitted before the 15th day of the next month (clause 2.2 of Article 11 of Law No. 27-FZ);
for additional contributions to the funded part of the pension for the past quarter, submitted before the 20th day of the next month (clause 2.1 of Article 11 of Law No. 27-FZ).

How the mechanism works

The basis of the financial system of compulsory pension insurance is insurance contributions. They shape the future pension. There are two types of contributions:

on OPS;
for the funded part of the pension.

Also see “Insurance contributions to the Pension Fund in 2021: table of rates and what has changed.”

In addition, the Pension Fund’s “piggy bank” consists of:

from contributions from the general budget of the country;
fines and other sanctions;
income from investing funds of OPS;
voluntary contributions of people, firms;
reserve for payment of the funded part;
savings of those who have been assigned an urgent pension payment;
other sources.

It is important that the PFR budget funds are independent of other budget resources. They can only be spent on pension purposes.

Personalized accounting - what is it?

In order to know what amount of pension each citizen of the Russian Federation can claim, the state has introduced an obligation for employers to report funds accrued to the personal accounts of employees. Information is submitted according to the rules established by the law “On individual (personalized) accounting in the compulsory pension insurance system” dated 04/01/1996 No. 27-FZ (Law No. 27-FZ). From that moment on, these rules must be followed by any employers registered in the Russian Federation.

At first, such records were kept only in certain regions in order to test the system. But since the beginning of 1997, it has started working at full capacity and everywhere. At that time, information within the framework of personalized accounting was submitted exclusively on paper and caused accountants a lot of trouble.

Nevertheless, time has shown that such data is very necessary. The fact is that personalized accounting is defined in Law No. 27-FZ as a system for accumulating information for each insured person. All this data is necessary when calculating pensions for insured persons in the future.

Each citizen of the country, if he/she pays insurance premiums for compulsory health insurance, is the owner of an individual personal account. The number of such an account fully corresponds to the SNILS number (unique).

It may happen that the employee who arrived to perform work duties does not have such a number. Then the employer sends a questionnaire to the Pension Fund of Russia, in which he indicates the data required for the issuance of a certificate. After a brief review and check whether such a number has previously been assigned to this citizen, a SNILS is issued.

This certificate can be issued independently by writing a corresponding application to the territorial body of the Pension Fund of Russia. For children under 14 years of age, their parents have the right to issue and receive this document.

The procedure for registration and provision of personalized accounting information for the 1st quarter of 2013

For the 1st quarter, policyholders must submit reports to the Pension Fund in the following forms:

ADV-6-2,
ADV-6-5,
SZV-6-4.

Individual information is provided no later than May 15, 2013.
Please note: The legislation defines the simultaneous presentation of:

calculations for accrued and paid insurance premiums (RSV-1),
individual personalized accounting information (ADV-6-2, ADV-6-5, SZV-6-4).

In accordance with the provisions of the current legislation, personalized accounting documents can be submitted:

On paper accompanied by a file on magnetic media.

Via telecommunication channels (electronically) through a certification center, if the policyholder enters into an agreement with the certification center and the Pension Fund of Russia, or through an authorized representative in the prescribed manner.

Please note: For policyholders with more than 50 employees, it is mandatory to submit reports electronically.
Due to the fact that companies are required to provide calculations of accrued and paid insurance premiums simultaneously with individual personalized accounting information, for the 1st quarter of 2013. The following package of documents is submitted to the Pension Fund branches:

RSV-1 “Calculation of accrued and paid insurance premiums for compulsory pension insurance in the Pension Fund of the Russian Federation, insurance contributions for compulsory medical insurance insurance to the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds by payers of insurance premiums making payments and other benefits to individuals.”

ADV-6-2 “Inventory of information transmitted by the policyholder to the Pension Fund of the Russian Federation.”

ADV-6-5 “Inventory of documents with information on the amount of payments and other remunerations, on accrued and paid insurance premiums and the insurance period of the AP, transferred by the policyholder to the Pension Fund of the Russian Federation” (submitted as part of a bundle with form SZV-6-4 (the first sheet in the bundle) ).

SZV-6-4 “Information on the amount of payments and other remuneration, on accrued and paid insurance premiums for compulsory health insurance and the insurance period of the AP is provided by the insured for all those working for him under an employment contract, as well as those who have concluded civil contracts, for which remuneration is in in accordance with the legislation of the Russian Federation, insurance premiums are calculated for compulsory pension insurance, for which he pays insurance premiums.”

At the same time, information about the insured persons in the personalized accounting documents submitted by the policyholder is indicated:

for the last 3 months of the reporting period (i.e. 1st quarter of 2013).

Personalized accounting forms ADV-6-2, ADV-6-5, SZV-6-4 are filled out in accordance with the Instructions for filling out individual (personalized) accounting document forms in the compulsory pension insurance system, approved by Resolution No. 192p as amended by Resolution No. 17p.
Readers can find both of these resolutions on the PFR website: www.pfrf.ru

Main changes in the details of individual information and in the rules for filling them out:

Form SZV-6-4 contains the following details that were not present in forms SZV-6-1(2) submitted to the Pension Fund for the periods from 2010 to 2012.

The contract (type of contract) concluded with the insured person is indicated:

"Labor",
or "Civil Law".

Please note: Separate packs of individual information are generated for each type of contract.

“PFR registration number during the adjusted period” must be filled in in case of re-registration of the policyholder when submitting the corrective (cancellation) form.

Information on the amount of payments and other remuneration accrued in favor of an individual.

Information on the amount of payments and other remunerations of the insured person employed in the relevant types of work for which insurance premiums are calculated at an additional rate.

The amounts of payments and other remunerations accrued by payers of insurance premiums - policyholders in favor of an individual for the last three months of the reporting period with a monthly breakdown in rubles and kopecks are indicated.
In addition, in the SZV-6-4 there is no detail “Address for sending information about the status of an individual personal account”, which was contained in the SZV-6-1(2) forms.

In the “Period of Work” section of the SZV-6-4 form, codes of special working conditions and (or) grounds for early assignment of a labor pension are indicated for insured persons employed in work with harmful, dangerous, difficult working conditions (clauses 1-18 clauses. 1, Article 27 of Law No. 173-FZ) only in the case of accrual (payment) of insurance premiums at additional rates.

Personalized accounting document forms reflect information on accrued and paid insurance premiums for compulsory pension insurance for the last three months of the reporting period within the established maximum base* for the calculation of insurance premiums.

*In 2013, the maximum value of the base was 568,000 rubles.

In excess of the established maximum value of the base for calculating insurance premiums, the rate of insurance premiums is:

10% - joint part of the tariff of insurance premiums to finance the insurance part of the labor pension (for all categories of insured persons).

Please note: Amounts of insurance premiums accrued for payments in excess of the established maximum base for calculating insurance premiums are not reflected .
At the same time, insurance premiums at the additional tariff are calculated without taking into account the maximum value of the base for calculating insurance premiums (Article 8 of Law No. 212-FZ).

What problems are solved using personalized accounting?

The main achievement of personalized accounting is that all data on work activity required for assigning pensions is documented by the employer. The work record book is no longer considered as the only source of such information.

Personalized accounting made it possible to create a nationwide database of assessed contributions and even income received within the framework of hired labor and business. And regulatory authorities can monitor whether there are any violations in the calculation of contributions. With its introduction, pension calculations can be carried out more efficiently and accurately using the information available in the database.

With the adoption of the law, it has become much easier for Pension Fund specialists to assign insurance pensions to Russian citizens, since personal accounts display all the data on length of service and earnings.

In addition, information from personal accounts collected within the framework of personalized accounting is available not only to the Pension Fund of Russia, but also to the insured person himself. Every citizen can create a personal account on the Pension Fund website and see how his pension rights are respected, as well as roughly calculate the expected amount of his pension.

The Pension Fund of Russia and its territorial bodies also have supervisory functions, so they have the right to check whether insurance premiums have been calculated correctly and whether the length of service has been calculated correctly.

IMPORTANT! Submitting data within the framework of personalized accounting is the responsibility of the employer. If he violates the deadlines for submitting such information, he will be subject to the sanctions defined in Art. 17 of Law No. 27-FZ.

What year was personalized accounting introduced?

In what year did personalized accounting begin and what is it? A similar question interests many accountants who are faced with providing individual information on employees to the territorial offices of the Pension Fund.

NOTE! You can find out about your insurance experience and pension savings through the State Services website. To do this, you will need to register on this website, then go to the “Service Catalog” section, scroll to the “Pension, benefits and benefits” category and click on the link “Notice on the status of your personal account with the Pension Fund of the Russian Federation”.

What is changing in the legislation on personalized accounting?

The documentation provided for the report has changed several times since 1996. The latest changes in the reporting form occurred with the release of Resolution of the Pension Fund Board of July 31, 2006 No. 192p. It remains in this form to this day. And the Ministry of Health and Social Development approved the instructions that must be followed when maintaining personalized records, a little later - on December 14, 2009 - by order No. 987n.

The deadlines for submitting information on personalized accounting also changed - and each time it was a matter of reducing the time intervals between reports. Thus, until 2011, all organizations and individual entrepreneurs with hired employees had to submit information about insured persons once - after the end of the next calendar year. Since 2011, forms have been required to be submitted quarterly. In 2014, this reporting was added to RSV-1 and is now submitted in this way.

However, the Pension Fund of the Russian Federation required even more detailed information, and the law of December 29, 2015 No. 385-FZ added another reporting period to the personalized accounting system - a month. In other words, you need to report monthly, albeit in a simplified version. Every month, brief information on all employees should be sent to the Pension Fund:

Thus, the Pension Fund intends to constantly monitor the presence of insured persons in the organization or individual entrepreneur.

Please note that individual entrepreneurs do not have to submit personalized accounting information for themselves.

What year was personalized accounting introduced?

With the approval of Law No. 27-FZ, a unified system was introduced, which made it possible to create a common database of information about each person participating in the system. Participation is confirmed by completing the registration procedure with the Pension Fund and receiving a personal unique number.

The personalized pension accounting system is 15 years old

In 1999, personalized accounting system servers were installed in the remaining 26 regions of the Russian Federation. In 1998, another 45 regions were connected, in which regional and district servers were installed. To assign a pension, personalized accounting information is transferred to the bodies providing pensions upon their request.

Tomorrow the Pension Fund of the Russian Federation celebrates the 15th anniversary of the personalized accounting system. It was on August 18, 1995, on behalf of the Government of the Russian Federation, that the Pension Fund began the practical implementation of a “pilot” project on transfer accounting in five constituent entities of the Russian Federation. Individual (personalized) accounting is the recording of information about each citizen for the implementation of his pension rights. The accounting system looks like this:

Let us recall that the concept of introducing personalized accounting was adopted by the Board of the Pension Fund of Russia in January 1995, and by the summer of the same year, the draft Federal Law 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” was ready. Since the beginning of the project, PFR specialists have been bit by bit creating a database of persons insured in the compulsory pension insurance system. Information defining the pension rights of citizens began to be recorded not at the time of their application for a pension, as was the case before 1995, but in the real time of their work activity.

We always reported on each one (since 2002 if I remember correctly). In 2010, only accruals were indicated, and from 2010 we also indicate payments. In 2013, individual information (forms SZV-6-4. It was necessary to provide forms SZV-6-1, SZV-6-2, accompanied by form ADV-6-2.

Personalized accounting in Russia began to operate in 1996. It was designed and implemented as an information support system for state pension insurance, i.e. as a system for presenting reliable information for the purpose of pensions. There was no pension fund. With the introduction of personalized accounting, the situation has changed. Now the Pension Fund itself must group all information about the insured person, received over the course of decades from different employers located in different areas and regions of the country.

Today the Pension Fund acts as follows. The Pension Fund checks this list and compares the number of individual information on preferential length of service with the list. Information entering the personalized accounting system is confidential by law. All information about insured persons received in the course of maintaining personalized records in the Pension Fund is entered into the information system.

During 1996, a pilot project was carried out to introduce a personalized accounting system. It covered only 4 cities of the Russian Federation. The number of user jobs increased to 2000. In 1997, 20 million insured persons were registered. The collection of information about experience and earnings in new regions has begun.

It included the city of Zarechny (Penza region), Elektrostal (Moscow region), Obninsk (Kaluga region), Sarov (Nizhny Novgorod region) and Moscow. For each working citizen, at the beginning of his working life, the Pension Fund of the Russian Federation opens an individual personal account, which accumulates all the data necessary to assign him a labor pension in the future. That is, no matter where a person works at different periods of his life, including part-time work, information about his length of service and insurance contributions to the pension system will go to the same individual personal account. In the future, this will save people from collecting certificates of experience and earnings when they retire.

Personalized accounting information

Individual (personalized) accounting is the recording of information about each insured person for the implementation of his pension rights, for which the policyholder must report to the Pension Fund at certain intervals.
The legal basis and principles of organizing personalized accounting are regulated by Law No. 27-FZ of April 1, 1996. Reporting periods according to individual information are recognized as the first quarter, half a year, 9 months and a calendar year (Article 1 of the Law of April 1, 1996 No. 27-FZ). Policyholders must report for 2012 no later than February 15, 2013.

All organizations and individual entrepreneurs are recognized as insurers in relation to the following insured persons:

employees who worked for them during the calendar year under an employment contract;
individuals (with the exception of individual entrepreneurs) who provided them with services or performed work for them under civil contracts;
individuals who fulfilled an author's order for them, transferred to them exclusive rights to works of science, literature, art, or provided them for use.

In other words, it is necessary to report on each insured person for whom compulsory health insurance contributions were calculated in 2012. At the same time, foreign citizens and stateless persons temporarily staying in Russia are not recognized as insured persons for the purposes of compulsory pension insurance. Contributions from payments made in their favor are not charged.

The procedure for submitting personalized accounting information to the Pension Fund is regulated by instructions approved by Order of the Ministry of Health and Social Development of Russia dated December 14, 2009 No. 987n.

Reporting forms for individual (personalized) accounting were approved by Resolution of the Board of the Pension Fund of July 31, 2006 No. 192p. It also contains instructions for filling them out (hereinafter referred to as instruction No. 192p).

At the end of the year you should submit:

information on accrued and paid insurance premiums and the insurance period of the insured person (forms SZV-6-1 and SZV-6-2);
list of insured persons in any form;
a list of documents on accrued and paid insurance premiums and the insurance experience of the insured person, transferred to the Pension Fund of the Russian Federation in the form ADV-6-3;
a list of information transmitted by the policyholder to the Pension Fund of the Russian Federation (form ADV-6-2).

Information on wages (income), accrued and paid insurance premiums for insured persons is formed on the basis of accounting data.

Information about the insurance experience is taken from orders, other documents on personnel records and other papers confirming the working conditions of the insured person, as well as accounting data on the calculation and payment of insurance premiums.

Attention

The well-known book “Annual Report 2012” edited by V.I. will help you successfully submit reports not only to extra-budgetary funds, but also at the end of the year. Meshcheryakova.

Along with the useful book, you will receive a free access code to the Internet portal in support of submitting the annual report www.buhgod.ru and will be able to use the book in electronic format.

Information for 2012 can be submitted to the fund both on paper and in electronic format, certified by an electronic digital signature, on a floppy disk or via telecommunication channels. However, in practice, the paper version, as a rule, is still accompanied by a virtual one.

When submitting individual information about 50 or more insured persons working for him, the policyholder submits it in electronic form, certified by an electronic digital signature.

To prepare data in electronic form, a special program is required that allows you to download the necessary information in a given format. You can download it for free on the PFR website (www.pfrf.ru) in the “For Employers” section. As a rule, it also allows you to print completed forms. The KLADR address classifier can be downloaded for free from the websites of the Federal Tax Service of Russia (www.nalog.ru) or the Federal State Unitary Enterprise “Main Research Computing Center of the Federal Tax Service” (www.gnivc.ru).

In any case, before starting to generate reports, it is advisable (in many branches of the Pension Fund of the Russian Federation it is mandatory) to reconcile the paid contributions with the Pension Fund. It is also necessary to issue insurance certificates for employees who first started working, changed their last name (first name, patronymic, date or place of birth, gender, etc.), or lost their insurance certificate.

Otherwise, the information provided for such employees to the Pension Fund of the Russian Federation will be considered partially incomplete and (or) unreliable. According to Article 17 of Law No. 27-FZ of April 1, 1996, for this the policyholder may be held liable in the form of a fine in the amount of 10% of the amount of contributions due for the reporting period from payments in favor of insured persons whose data turned out to be incorrect (information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated August 11, 2004 No. 79).

Forms in force since 2010

By 2000, the country's working population was fully covered by personalized accounting. To date, over 100 million Russians are registered in the persuchet system and more than 12 terabytes of information have been accumulated.

How much money has accumulated can be found out from the notices that the Pension Fund sends out annually. January 1, 1996 - on the territory of individual administrative-territorial units of five constituent entities of the Russian Federation and from January 1, 1997 - throughout the entire territory of the Russian Federation.

For a detailed explanation of the operation of the system of individual (personalized) accounting for compulsory pension insurance, the Government of the Russian Federation adopted Resolution of the Government of the Russian Federation of March 15, 1997 N 318 “On measures for organizing individual (personalized) accounting for the purposes of state pension insurance” and approved the Instruction on the procedure for maintaining individual (personalized) recording of information about insured persons for the purposes of compulsory pension insurance, which was in force until May 31, 2010 and was a practical guide for the territorial bodies of the Pension Fund of the Russian Federation, policyholders and other subjects of compulsory pension insurance.

Forms of individual (personalized) accounting documents in the compulsory pension insurance system (hereinafter referred to as personalized accounting documents) were developed in accordance with Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation”, Federal Law of December 17, 2001 November 2001 N 173-FZ “On labor pensions in the Russian Federation”, Federal Law of April 1, 1996 N 27-FZ “On individual (personalized) registration in the compulsory pension insurance system”, Instructions on the procedure for maintaining individual (personalized) ) recording information about insured persons, approved by Order of the Ministry of Health and Social Development of Russia dated December 19, 2009 N 987n “On approval of the Instructions on the procedure for maintaining individual (personalized) records of information about insured persons” (registered by the Ministry of Justice of Russia on February 16, 2010 N 16440).

Principles for filling out and submitting documents:

Form SZV-6-4 is filled out on the basis of documentary data:

the insurance number is indicated in strict accordance with the insurance certificate of compulsory pension insurance;

information on the amount of payments and other remunerations, information on accrued insurance premiums - based on accounting data (in accordance with the tariffs, Appendix 1, a separate package of documents is generated for each AP category code);

information about insurance experience - on the basis of orders and other documents on personnel records, while the start and end dates of the period must be within the reporting period.

individual information for the reporting period, submitted for the first time by the policyholder for all insured persons, is presented with the “initial” form type;

Simultaneously with the original forms, policyholders can submit corrective (cancelling) forms for previous periods (since 2010), and the ADV-6-2 form must contain information for the enterprise as a whole about the original and correcting (cancelling) forms.
The amounts of accrued and paid insurance premiums in the forms (ADV-6-2, ADV-6-5, SZV-6-4) are indicated for the last three months in rubles and kopecks.

In the details “Insurance premiums paid”, the amounts of excess paid (collected) insurance premiums are not indicated.

Documents can be submitted electronically, certified with an electronic digital signature; in this case, submission of documents on paper is not required .

If a company is going to submit documents electronically, then it must enter into an Agreement with the territorial body of the Pension Fund of the Russian Federation on connecting to the electronic document flow of the Pension Fund of Russia.

Personalized accounting from what year in Russia

Various programs are used to collect and process individual information about all insured persons. Many accounting programs used for accounting initially include a system for recording personalized information. If the salary is calculated correctly, the program will automatically calculate all the necessary information and generate reports. A unified personalized system allows you to obtain data not only for each person, but also for a group of citizens united according to any criteria. An example of such information is the average earnings of certain categories of citizens, the size of the working population and other statistical information.

Create all the necessary factors in order to assign a person a future pension, based on the results of his work activity.;
Ensure the reliability of the information provided on length of service and wages (income), which are the main information tools for assigning the amount of a labor pension;
Create an information database in order to assign a pension based on a person’s total length of service, as well as taking into account the insurance amounts contributed;
Create conditions that control the payment of insurance premiums by insured persons;
Simplify the procedure and also speed up the process of assigning labor pensions to insured persons.

Changes in personalized accounting from 2021: what to prepare for

From January 1, 2021, the Law on Insurance Contributions No. 212-FZ loses force. And in the Tax Code for separate divisions there is only one criterion left: the accrual of remuneration to individuals. The rule of having a separate balance and an open account no longer applies.

Everything related to individual personalized accounting in 2021 will continue to be controlled by the Pension Fund. Among other things, it will continue to accept and verify relevant reports.

Individual (personalized) registration of citizens in the Pension Fund

Currently, the Pension Fund of the Russian Federation registers all citizens of the Russian Federation in the OPS system. Minor citizens can receive SNILS through their parents or official guardians. This procedure is carried out at the territorial Pension Fund or at a multifunctional center.

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This type of insurance has become mandatory and, based on contributions paid by the employer, allows the formation of the employee’s future pension. Thanks to the presence of an individual personal account, which is assigned at the time of registration, it is possible for any individual to track accruals and cash flows at the current time.