Please tell me, if an employee applies for a pension and continues to work for us, is it necessary to submit a report on the SPV-1 form to the Pension Fund? Thank you.

If an employee reached retirement age during the reporting period, he must fill out the SPV-1 form. You should report even if the employee plans to continue working in the organization after retirement.

Form SPV-1 is submitted to the Pension Fund of Russia branch at the place of registration of the organization within 10 days from the date of receipt of an application from the employee about reaching retirement age. Together with the SPV-1 form, you must submit the ADV-6-2 form.

The rationale for this position is given below in the materials of the Glavbukh System

Information for assigning a pension

When an employee reaches retirement age, the organization must submit individual personalized accounting information about him to the territorial office of the Pension Fund of the Russian Federation. Documents that must be submitted include:
– information on accrued and paid contributions for compulsory pension insurance and the employee’s insurance experience (form SZV-6-1, form SPV-1);*
– a list of information transferred to the Pension Fund of the Russian Federation (form ADV-6-2).

The organization must submit the specified information to the branch of the Pension Fund of the Russian Federation within 10 days from the date of receipt from the employee of an application for reaching retirement age and for submitting individual information about him * (clause 36 of the Instructions, approved by order of the Ministry of Health and Social Development of Russia dated December 14, 2009 No. 987n ). The law does not provide for a standard application form, so an employee can write it in any form. After receiving the application, the organization issues an order to prepare documents in connection with the employee’s retirement.

Such conclusions can be drawn from paragraph 2 of paragraph 4 of Article 11 of the Law of April 1, 1996 No. 27-FZ, paragraphs and Instructions approved by the resolution of the Board of the Pension Fund of the Russian Federation of July 31, 2006 No. 192p.

Information on a person’s average monthly earnings for any 60 consecutive months before January 1, 2002 must be provided by the employing organization if two conditions are met:

• the person worked in the organization during the specified periods;
• average monthly earnings occur during the period before the employee is registered as an insured person in the compulsory pension insurance system.

Issue a certificate of average monthly earnings according to

Any employer must quarterly submit to the Pension Fund personalized information about accrued contributions from the payments of each of its employees and their length of service as part of the RSV-1 (Clause 1, Part 9, Article 15 of Law No. 212-FZ of July 24, 2009). But if an employee has the right to apply for a pension - for old age, disability or for another reason, then he can write an application addressed to the head of the organization requesting that individual information be submitted unscheduled to the Pension Fund () in the SPV-2 form. And the employer will not have the right to refuse him this (). Form SPV-2 - what is it?

When should I submit SPV-2?

The policyholder must submit SPV-2 to his PFR branch at the place of registration within 10 calendar days from the date of receipt of the application from the employee (clause 36 of the Instructions, approved by Order of the Ministry of Health and Social Development of Russia dated December 14, 2009 No. 987n). Within the same period, it is necessary to transfer a copy of the executed SPV-2 to the insured person, i.e., the employee (clause 4 of Article 11 of Law No. 27-FZ dated April 1, 1996).

Let us note that SPV-2 is submitted to the Fund along with an inventory in the form ADV-6-1 “Inventory of documents transferred by the policyholder to the Pension Fund of the Russian Federation” (clause 82 of the Instructions, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated July 31, 2006 No. 192p).

How to fill out SPV-2

The SPV-2 form for the Pension Fund must indicate:

• information about the policyholder (registration number in the Pension Fund of Russia, name, TIN, KPP);
• type of form information: original, corrective or canceling;
• category code of the insured person;
• the date on which the form was drawn up;
• reporting period code and calendar year. The code “3”, “6”, “9” or “0” is indicated if information is provided for the first quarter, first half of the year, 9 months or a calendar year, respectively. The reporting/calculation period is determined by the last 3 months on which the date of drawing up the form fell;
• information about the insured person (full name, SNILS, start and end dates of the work period during the last 3 months of the reporting period).

SPV-2 for individual entrepreneurs

Individual entrepreneurs can also submit personalized information about themselves using the SPV-2 form along with an application for the establishment of a labor pension (

In accordance with federal law, citizens must arrange their pensions independently. And every company will sooner or later be faced with the fact that its employee will begin to collect the documents necessary to assign these payments to him. If this happens before submitting the reports, then the company will have to provide the employee with a specialized certificate in the SPV-2 form.

This form was approved by the Pension Fund of Russia in connection with changes in pension legislation and began to be applied in August 2019. Before this, the SPV-1 form was in force. In 2019, the SPV-2 form for the Pension Fund underwent further changes. Now in the form there is no division of amounts into the funded insurance part, but only the employee’s insurance record is indicated and whether he received taxable payments.

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SPV-2 is intended for registration of any pension: old age, disability, early pension. In this case, it does not matter whether it is concluded with the employee or whether the relationship with him is built on the basis of an agreement.

Form SPV-2 is submitted by the company to its branch of the Pension Fund of Russia 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 length of service and insurance accruals once a quarter, and the start date of pension payments, as a rule, does not coincide with the reporting period. In the absence of information about the accrual of insurance contributions in favor of an employee by the employer for the last 2-3 months, Pension Fund employees may incorrectly calculate the amount of pension payments. Recalculation of these payments after receiving the quarterly report is a rather labor-intensive process.

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

An employee’s insurance period is the period of his work during which the corresponding contributions were accrued to him. This also includes other periods, according to federal law, when the employee did not actually perform his work, but this time relates 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 period.

If an employee works in hazardous conditions that may negatively affect his health, or he works in territories for which the law has approved a special procedure for calculating insurance premiums, then this information must be indicated in SPV-2.

Basic design questions

Basic document parameters

Completing the SPV-2 form is not labor-intensive; in addition, the PFR Resolution No. 473p, which amended it, provides comprehensive instructions for filling it out and a sample form. An employee of the accounting service or human resources department fills out the form, and the head of the company signs it and stamps it.

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

• Information about the company that is the employee’s insurer, i.e. its name, registration number with the Pension Fund, ;
• Whether this document is original, corrective or canceling.
• Code of the category of the employee for whom the form is being filled out.
• Employee details, i.e. his last name, first name, patronymic, .
• Date of the form, i.e. retirement date. This information must match the information provided on the employee's application for the form.
• Reporting period code (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 employee’s work dates in tabular form. Here data on the work of employees for the period that has passed since the last submission of reports to the Pension Fund is indicated.

New changes to submission rules

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

Changes in pension legislation are also reflected 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 that allow you to create this form automatically, as well as print out the completed form for further transfer to the Pension Fund of the Russian Federation.

When and how to submit 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 pension is issued due to the loss of a breadwinner, then the necessary information is provided at the request of the employee’s relatives.

There are no mandatory details for the application, so it is drawn up 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 does the employee apply for and when does the pension payment period begin?

The employee can request the data in advance. It is allowed to draw up SPV-2 one month before the expected date. If the date of the form coincides in time with the submission of the main report to the Pension Fund, then it is still compiled and submitted within the established time frame.

The law specifies a ten-day period for submitting the form. However, if this deadline is violated, no penalties are provided for companies. This is due to the fact that this form is not a reporting document, but belongs to the reference category. A copy of the document is also given to the concerned employee.

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

If several employees contact 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;
• canceling data.

If employees worked in territories for which different conditions for calculating insurance premiums are provided, then the documents are grouped according to this criterion.

Individual entrepreneurs, in accordance with current legislation, pay insurance premiums for themselves. In this regard, along with the application for a pension, they can also submit SPV-2, which they fill out independently. The form for an individual entrepreneur is no different from the one that companies provide at the request of their employees.

However, the Pension Fund 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 have been paid, and, as stated above, they are paid once a year.

In the SPV-2 form, the company simply indicates whether insurance contributions have been made for the last three months since the date of submission of the last reports to the Pension Fund. To do this, in the tabular section where this information should be given, “Yes/No” columns are provided. Further breakdown of deductions should be made by Pension Fund employees.

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

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

Filling out the SPV-2 form for a pension fund

The SPV-2 form 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 “Information Type” column.

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

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

The policyholder's details contain the following information:

Registration number	This line must indicate the company number that was assigned to it when registering as a payer of insurance premiums.
Company name	TIN and checkpoint.
Employee category code	This detail is determined in accordance with the classifier in force at the time of filling out the classifier form.
Date of preparation	This refers to the date of pension assignment. The employee must indicate this date in his application to provide information about his insurance experience. 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 Pension Fund	This detail is filled in by the Pension Fund employee when accepting the form.
Reporting period	This line contains a digital code corresponding to the calendar period. A quarter is recognized as a calendar period. The first quarter corresponds to code 3, the second - code 6, the third - code 9, and the year - code 0.

The employee's work period for the last three months is filled out in tabular form. The beginning of the period is counted from the date of the last report submitted to the Pension Fund. For example, if the last report was submitted for the first half of 2019, then in the SPV-2 form the date 07/01/2016 is entered in the “beginning of period” column. And the last date is the date of retirement.

If during the period being filled there were cases of temporary disability, shift work, or administrative leave, then the corresponding codes are entered into 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 in hazardous production or in certain territories, or the employee is entitled to early retirement, then the corresponding codes are entered in the provided columns of the tabular section.

After the tabular part there are lines where, in the provided boxes, marks are made indicating whether insurance premiums were accrued for the period under review.

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

The company does not bear any responsibility for late submission or failure to submit 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, unreliable data or its absence can lead to an underestimation of the pension or refusal to accrue it.

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Employees apply for pensions independently by contacting the Pension Fund authorities at their place of residence (clauses 1-2 of Article 18 of Federal Law No. 173-F3 of December 17, 2001 “0 labor pensions in the Russian Federation” (hereinafter referred to as Law No. 173-F3); clause 6 of the Rules for applying for a license... approved by Resolution of the Ministry of Labor of Russia No. 17, PFR No. 19lb FROM 02/27/2002).
But the accountant, at the request of the employee, will have to fill out individual information for him and submit it to the Pension Fund (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 of Art. 8 of the Federal Law of 01.04.96 No. 27-FZ “On individual (personalized) registration in the compulsory pension insurance system (hereinafter referred to as Law No. 27-FZ).
From July 27, such information is submitted using a special form SPV-1 (approved by the decision of the Pension Fund 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 is the SPV-1 form submitted to the Pension Fund?

Enterprises submit individual information about employees to the Pension Fund 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 decision of the PFR Board dated July 31 .2006 No. 192p)).
It turns out that information about contributions accrued and paid for a specific employee is received by the Pension Fund from the employer with a delay. And the assignment of a pension begins from the birthday of the future pensioner. If the date of assignment of the pension falls within the inter-reporting period, then the PFR body will not be able to take into account the amount of contributions paid for the employee from the end of the last reporting period until the date of assignment of the pension when calculating the employee’s pension.
To prevent this from happening, an employee who has submitted an application to the Pension Fund for a pension can contact the manager with an application in any form to submit individual information to the territorial body of the Pension Fund of the Russian Federation (clause 66 of the Instructions for filling out individual (personalized) accounting document forms in the system compulsory pension insurance, approved by Resolution of the Board of the Pension Fund of July 31, 2006 No. 192p (hereinafter referred to as the Instructions
No192p)). At the same time, he is not obliged to submit any requests from the Pension Fund to the employer.

What future retirees need to pay attention to!

In order to receive the pension to the maximum from the moment of its assignment, the employee must, during the period of its registration, submit to the employer an application to submit the SPV-1 form to the Pension Fund. Otherwise, the pension authority will not be able to take into account the last contributions received for the employee to the Pension Fund of the Russian Federation (that is, not reflected in the employer’s reporting at the time the pension was assigned) when assigning a pension. Of course, then the pension will be adjusted upward. But only from August 1 of the year following the year of her appointment. Moreover, for the past time the pension will not be paid in addition (clause 5 of article 17 of Law No. 173-FE).
The employee can find out the list of documents required to assign a pension at the Pension Fund office at his place of residence. You can find out the address of your Fund branch on the Pension Fund website.

The application form may be as follows:

To the 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 accrued and paid insurance contributions for compulsory pension insurance and my insurance experience in the SPV-1 form in connection with the registration of an old-age labor pension from November 11, 2010.

10/20/2010 Signature of Gudkov A.N.

After receiving such an application, within 10 days, the accounting department is obliged to submit to the Pension Fund of Russia form SPV-1, containing information about the insurance period, accrued and paid pension contributions (clause 4, article 11 of Law No. 27-FZ; clause 36 of the Instructions on the procedure for maintaining individual (personalized) recording 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 referred to as Instruction No. 987n)).
By the way, an employee can apply to the Pension Fund 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 contact the employer in advance.
Moreover, this applies not only to labor pensions for old age and disability, but also to 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 may contact the employer.
Form SPV-1, at the request of the employee, must be submitted to the Pension Fund branch at the place of registration of the organization, and not at the place of residence of the employee applying for the pension.

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

What else should you provide to the Pension Fund along with the SPV-1 form?

The RSV-1 forms, personalized reporting and the SPV-1 form are not related to each other. Therefore, nothing needs to be submitted with the SPV-1 form. It is only necessary to submit a set that concerns individual information about a specific employee, that is, along with the SPV-1 form, you also need to submit the ADV-6-3 form, Inventory of documents submitted by the policyholder to the Pension Fund of the Russian Federation.
And even if it turns out that the submission of information on the employee using the SPV-1 form coincides with the submission of personalized reporting, the SPV-1 form still needs to 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 Pension Fund department (clause 33 of Instruction No. 987n).

Filling out the SPV-1 form

The expected date of assignment of a pension in the SPV-1 form for an old-age labor pension is the person’s birthday when he reaches retirement age. An application for a pension can be submitted to the Pension Fund a month before your birthday. But it is possible later, including on the birthday itself. This date may shift if a person does not exercise his right and does not submit an application to the Pension Fund during this period. Then the expected date will be the date of filing the application with the Pension Fund.
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 Pension Fund for a pension during the month preceding his birthday. If the employee submits an application after his birthday, this will be the date the application is submitted to the Pension Fund.
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 Pension Fund.
Starting from 2011, the reporting period in the SPV-1 form will need to indicate the period in which the expected date of assignment of the pension will fall. For example, if such a date falls within the period from April 1 to June 30, you must indicate “First half of the year.”

Accrued and paid contributions

Information on the amounts of accrued and paid contributions must be indicated from the day following the end of the last period for which the company has already reported, and to the expected date of assignment of the pension. Contributions to employee benefits are accrued on the last day of the month. Accrued contributions must be transferred to the Pension Fund no later than the 15th of the next month. How, then, 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 for 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, insurance premiums cannot be calculated in advance; they can only be calculated for the time actually worked.
Reflection of accrued and paid contributions in the SPV-1 form also depends on which method of calculating wages is used. If salaries and contributions are calculated 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 inflated, the pension will be adjusted downward. The amount 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 until the expected date of assignment of the pension, information on the SPV-1 form still needs to be submitted. But in this case, the columns for indicating the contribution amounts will remain blank.
If the form shows accrued contributions and these contributions to the Pension Fund 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 have been partially paid?
The “Paid” column, in accordance with the new rules, is filled in arbitrarily by the policyholder, that is, the Pension Fund does not indicate here what amount needs to be reflected. If the policyholder has not paid the premiums in full at the time of submitting the SPV-1 form, he can distribute the contributions among the employees: 50% for some, 100% for others, or equally for everyone. Although there is room for injustice here: a director whose enterprise is performing poorly does not have the 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, you must 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 you need to reflect the contributions accrued as of the date the form was drawn up, and in the “Paid” line you need to show zero values.
And keep in mind that currently contributions to the funded part of the pension are transferred only for those workers 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 an early pension for such employees.

Work experience

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

On the eve of a “retirement” birthday, a good gift for an employee would be to submit information about him to the Pension Fund of the Russian Federation to establish a pension
If this time includes periods of unpaid leave or sick leave, then they are indicated separately using classifier codes (Appendix 1 to Instruction No. 192 P).

Example of filling out the SPV-1 form

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

What will happen for failure to submit the SPV-1 form?

There is no liability for employers for failure to provide individual information in the SPV-1 form. After all, this form is not a reporting form, but a calculation form. Therefore, the Pension Fund cannot fine the employer under Art. 17 of the Federal Law of 01.04.96 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system”, if he does not submit it to the Pension Fund of the Russian Federation at the request of the employee applying for the pension within 10 days. Unfortunately, now there is no mechanism of influence in such a situation, except moral. The Pension Fund of Russia 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 that when assigning a pension, the amount of insurance contributions paid from the day following the end of the reporting period until the day the pension was 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 assigned. In this case, the already paid pension will not be adjusted.
Of course, with an accountant always being busy, submitting another piece of paper to the Pension Fund does not add joy. But filling out this form is not difficult at all. And this will help the employee receive a larger pension from the moment it is assigned. And one more thing: submitting the SPV-1 form does not in any way affect the submission of ordinary individual information for this employee. They will still need to be presented for the entire reporting period, and not just in the part that is not reflected in the SPV-1 form.

Registration of a pension is carried out by each citizen independently after the grounds established by law have occurred. To assign pensions, data on individual insurance coverage is used. Reporting on them, as well as information on contributions, is submitted by the employer in the form of quarterly or annual reports.

In the case when the moment the right to pension payments arises during the period between two reports, an individual has the right to apply to the enterprise in which he is employed to provide the SPV-2 form for a pension to the Pension Fund. The basis for submitting this form during the inter-reporting period is an application from the employee.

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The report will contain information about the employee's current length of service. If the information was not submitted earlier, the accrued right to a pension is not taken into account.

In January 2019, Resolution of the Board of the Pension Fund No. 2p was issued, according to which the previously valid SPV-2 form became invalid starting from 02/17/2017.

In order for an employee who has received the right to a pension to receive timely accrual, the employer’s accounting department prepares the SPV-2 form and submits it to the local branch of the Pension Fund.

General information about insurance experience

The concept of length of service is a legal fact according to which a citizen’s right to receive pensions and other various payments, including benefits, changes or arises. It is necessary to distinguish between labor, general and insurance experience. Of particular interest is the insurance experience, because it will influence the procedure for calculating and assigning a future pension.

The general insurance period is understood as the duration of a citizen’s work during which insurance premiums were calculated and paid, as well as other periods provided for by law (for example, the inability of an employee to carry out his work duties for certain valid reasons).

The insurance period, which is subject to inclusion in the total insurance period, may be:

• the fact of temporary disability with the assignment of social insurance benefits;
• maternity leave;
• leave to care for a dependent with 1st disability group;
• taking part in socially useful work with the assignment of benefits as an unemployed person;
• military service (conscription);
• for family members of military personnel - living in places where employment is impossible.

In such cases, a restriction established by law applies - the period taken into account in the insurance period cannot exceed 5 years. Another condition for applying such a period to offset is the presence of other periods of employment (before or after).

When a citizen carries out labor activity in hazardous production conditions, hazardous working conditions due to the climatic characteristics of the region, in territories outside the country where there is a special status for paying insurance premiums, a special insurance period is accrued.

What it is?

Form SPV-2 for pension in the latest edition must be provided by each employer who calculates insurance premiums and transfers them in accordance with the current provisions of the law. The form is intended for submitting individual information about the employee to the Pension Fund for the subsequent assignment of an insurance pension.

If before 2019 a different form of information submission was in effect (SPV-1), then later a new version of the report was installed. The reason for the updated version of the document is the lack of separation of contributions into insurance and savings parts due to the previously established moratorium affecting the accumulation of pensions for all individuals with Russian citizenship.

The new form allows you to reflect only information about the insurance experience of an employer’s employee and establish the presence or absence of taxable payments. The SPV-2 form has been expanded with information about the additional tariff for current insurance premiums for those citizens who have the right to demand an early pension due to work experience under special conditions.

The general form SPV-2 is suitable for submitting information for calculating pension payments of all types. The law allows you to submit information electronically or on paper. The employer is obliged to prepare a report of this type within 10 days after receiving an application from an employee and send it in a convenient way to the Pension Fund.

The information is transmitted to the local branch at the place of registration of the current policyholder-employer. The form must be accompanied by the completed inventory ADV-6-1. After sending the report, the employee receives a copy of it.

Purpose of the SPV-2 form for pensions

Using a report in the SPV-2 form, Pension Fund employees receive additional information regarding the insured person and the situation with his insurance contributions during the previous three months before retirement. Using this form, the Pension Fund retains information about the insurance experience of the citizen of interest at the time of the inter-reporting period.

On the eve of the adoption of the updated version of SPV-2 in 2019, there were some changes in the field of pension legislation, which served as the reason for the creation of a new SPV-2.

This information is sufficient for verification by Pension Fund employees and assignment of the appropriate pension payment to a specific person. If this information is not submitted by the time of retirement, the citizen can only count on a smaller pension.

In the future, the amount of the payment is subject to review and adjustment, but this will require additional time, during which the pension will be paid in a smaller amount.

Differences from the earlier version

Filling out the SPV-1 form required indicating data on contributions for the insurance and savings part. The main difference of the form since 2019 is that there is no need to divide all paid contributions into two parts (savings and insurance). At the same time, the employer must indicate whether employee contributions were made using an increased rate.

The report includes information regarding the insurance length of the employee who is about to retire, and also confirms the accruals of insurance premiums to the insurance part for the last three months.

Information in SPV-2 is indicated individually according to the amount of the general tariff, with further distribution by fund employees into two types of pension contributions. For this reason, the form contains only a request about the very fact of the existence of deductions for insurance premiums.

The report to the Pension Fund is accompanied by an additional inventory according to the new form (ADV-6-1 instead of ADV-6-3).

When filling out a new form, the reporting periods are coded differently:

Procedure for submission to the Pension Fund

The basis for preparing the report is a statement from an employee, a future retiree. On the eve of receiving payments for a labor pension, disability, length of service, or other reasons, a citizen contacts the accounting department of the employing organization in advance with a request to prepare a reporting document. Thus, in order to submit the required report to the Pension Fund, only the employee’s initiative in the form of an application is sufficient.

It is allowed to fill out an application with the following text of the request: “to provide the Pension Fund department with individual information about the length of service and the calculation of insurance contributions for compulsory pension insurance...” Then indicate the reason “in connection with the registration of a pension...” with a determination of the type of pension. In the application, the employee also indicates the period from which the pension is expected to be issued.

After receiving the application, the accounting department prepares a report and, within 10 days, submits it to the local branch of the fund and issues a copy of the report to the employee. The law provides for the possibility of submitting an application in advance, 1 month before the upcoming retirement.

The new SPV-2 form does not reflect information about exact transfers of contributions; they are reflected in current quarterly reports.

The SPV-2 report is prepared separately from the main insurance reporting. For this reason, for an employee who applies for a report on the eve of filing the main reporting for the quarter, in any case, documentation will be prepared in connection with the onset of the right to pension payments and sent along with ADV-6-1 separately from other reports. This provision was fixed in Resolution of the Pension Fund of the Russian Federation No. 192p in 2006 and continues to be in effect at the moment.

After filling out the report, the document must be signed by the manager and certified with the organization’s seal. The prepared report must be sent to the Pension Fund in a manner convenient to the employer (on paper or electronically).

A copy of the sent document is handed over to the employee to confirm the fact.

In relation to individual entrepreneurs who independently make payment of contributions, the SPV-2 report is prepared by them. The individual entrepreneur has the authority to transfer the prepared report to the fund’s employees in a similar manner. Along with the report, an application is submitted with a request to assign a labor pension.

Fund employees may refuse to accept documents from individual entrepreneurs, especially when submitting reports once a year. This is due to the rule of including the last periods of activity in the insurance period only after the last contributions have been paid.

When to take it?

Due to the individual procedure for submitting the SPV-2 report, the law does not establish specific deadlines for submitting the document. The report must be submitted on the eve of the citizen's retirement. To submit the form on time, a citizen will need to write an application to the employer at least 10 days before the right to a pension arises.

Filling rules and example

The form contains fields for filling in with information about the employer, employee and information about insurance premiums. The downloadable form presented on official Internet resources will allow you to quickly prepare a report, taking into account the general established requirements for all types of reporting.

When preparing a report, it is necessary to take into account certain filling rules:

• In the information section about the employer, they reflect the registration number in the Pension Fund of the Russian Federation, the name of the organization, the taxpayer number of the legal entity, its.
• When specifying information about an employee, his category code is indicated according to the current classifier.
• In the “date of compilation” column, it is necessary to indicate the expected date of occurrence of the right to pension payments. The filling format is “DD month YYYY”, for example, “September 1, 2019”.
• The column with the date of submission is filled out by the fund employee independently.
• From personal information about the employee, information about last name, first name, patronymic, etc. is entered.
• Next to the required type of information, indicate “X”, choosing from initial, corrective or canceling.
• In the section on information about contributions for the period, you must confirm their presence or absence (“Yes” or “No”).

The new form also contains information about deductions made for additional tariffs for insurance premiums with the obligatory reflection of the corresponding codes for the specified tariffs.

Responsibility

The law does not establish penalties for failure to timely submit the SPV-2 form to the Pension Fund. There is no provision for administrative liability. The law considers this form as settlement documentation, which, unlike reporting, is not subject to control and liability in case of failure to provide.

Failure to timely submit a form to the Pension Fund of the Russian Federation only entails unpleasant consequences for the insured citizen who is about to retire. If the last three months play a significant role in the formation of sufficient length of service to grant a pension, the absence of a report will entail the fund’s refusal to grant a pension.

In addition, in the absence of SPV-2 at the time of retirement, a citizen will only be able to count on a smaller amount of pension payments due to the impossibility of taking into account the last periods of work.

Despite the fact that the procedure for creating an SPV-2 report is not particularly difficult, the absence of provisions in the legislation on the employer’s liability for late submission or refusal to submit the form requires special control on the part of the future pensioner so that the necessary information is received by the fund employee in the right time in the right form.