Form certificate szv m upon dismissal. We draw up an extract from the form sv-m - sample. What documents must be issued upon dismissal at the written request of an employee

Thus, for improper compliance with the requirements labor legislation and other regulatory legal acts containing norms labor law, the employer may be subject to administrative liability, provided for by the requirements of Part 1 of Art. 5.27 of the Administrative Code of the Russian Federation. Failure to issue personalized accounting information to the dismissed employee in violation of par. 3 p. 4 art. 11 of Law N 27-FZ is a violation of the employee's labor rights and is covered by the provisions of Part 1 of Art. 5.27 of the Administrative Code of the Russian Federation, since in this situation employment relationship... In accordance with the requirements of Art. 5.39 of the Code of Administrative Offenses of the Russian Federation, officials of the organization can be brought to administrative responsibility if there is a civil law agreement. Cases on this administrative offense are initiated by the prosecutor (part 1 of article 28.4 of the Administrative Code of the Russian Federation).

Online magazine for an accountant

Form SZV-M is submitted to them within 10 calendar days from the date of submission of applications; 3) on the day of dismissal of the insured person or on the day of termination of a civil law contract. In this case, it will be necessary to obtain a written confirmation from the insured person that the SZV-M form has really been transferred to him. A.S.Degtyarenko Expert "NA" Signed to print 03/04/2016 Article: Preparing new monthly reporting to the Pension Fund (Tsvetaeva V.) ("Entrepreneur's Arsenal", 2016, N 4) (ConsultantPlus) When should the new form be submitted? Based on p.

2.2 Art. eleven Law N 27-FZ, the SZV-M form must be submitted monthly no later than the 10th day of the month following the reporting one. At the same time, a copy of this form is given to the insured person. However, there are two exceptions to this rule (paragraph 4 of Art.

In particular, paragraph 4 of Article 11 of the above law does not say whether the retiring employee requires registration for the last month of his work, or whether he needs to provide reports that have been drawn up throughout his career. Concerning such controversial issues to date, in principle, there are no official explanations, but experts say that in such a situation it would be quite enough to provide the employee with reports for the last month, since for the past months he should already have copies on hand. Registration of issuing a copy of SZV-M to employees It should be noted right away that it is not necessary to hand over SZV-M to a single founder who did not draw up a contract of an employment or civil law nature and does not receive a salary.

Copy of SMS to employees: doing everything right

The employee quits. What should the employer give him in his hands? Previously, the employer issued a certificate to the employee in the form of 2-NDFL. After the introduction of new reporting, the employer becomes the policyholder and must issue to his former employee report SZV-M (Federal Law No. 27). If the accountant has a question whether it is necessary to issue SZV-M to employees who quit the company, the answer is unequivocal - yes, it is necessary, and this is prescribed by law.

A sample form can be seen in the image: Why does an employee need SZV-M When leaving an organization, an employee must receive a copy of SZV-M. This document confirms the seniority of the employee. Employers, who are also policyholders, fill out and transmit the SZV-M certificate to all employees of the company. If the company's accountant hands out a copy of the document to a resigned employee, then an extract is made for one person.

Do I need to issue an SMS to an employee upon dismissal

Information on the amount of payments and other remuneration and the length of service of the insured person ”calculation according to the RSV-1 form. In this section, you must specify information about the employee for the reporting period in which he quit, i.e. from the beginning of the current year to the date of dismissal. Obtain written confirmation from the worker that you have passed Sec.
6 calculation by form

Important

RSV-1 and SZV-M form (clause 35 of Instruction N 987n). For example, an employee can sign copies of section. 6 calculations according to the RSV-1 form and the SZV-M form, which will remain with you. In addition, at the written request of the employee, you must give him and other documents related to his work, such as copies of: - orders to pay him bonuses; - the order of dismissal. You are obliged to issue the listed documents to the employee on the day of dismissal, even if he did not return the property held by him to the organization or did not sign the bypass sheet.

Sv-m upon dismissal of an employee

Search in the text "-" SZV-M upon dismissal " Important points highlighted in color. The answer was prepared on September 29, 2016. The service is provided in accordance with the regulations of the Consultation Line: http://consultantugra.ru/klientam/goryachaya-liniya/reglament-linii-konsultacij/ Federal Law of 01.04.1996 N 27-FZ (as amended on 01.05.2016) "On individual (personalized) accounting in the system of compulsory pension insurance "(ConsultantPlus) Article 11. Submission to the Pension Fund Russian Federation information on insurance premiums and length of service (as amended by
Federal law from 31.12.2002 N 198-FZ) ... ConsultantPlus: note. From January 1, 2017, Federal Law of 03.07.2016 N 250-FZ, Clause 4 of Article 11 is set forth in new edition... See text in future edition. 4.

The new szv-m accountant must hand over to the employee

In order to provide copies of SZV-M to employees, it is recommended to generate a separate report for each of them in the accounting program, and then print a separate report. Such an extract from the full reporting will be sufficient. A copy of the full report, which will contain information about all employees of the company, cannot be handed over to any particular employee, since in this case we are talking about distribution personal information, which is a secret that cannot be disclosed by the employer.

Special attention should be paid to the fact that if the employer provides copies of SZV-M to insured persons, then in this case it is better for him to take care of confirming their issue in advance.

The procedure for issuing copies of SMS to employees

The insurance experience is the period of time during which a citizen transferred money from his salary to the Pension Fund. In the overwhelming majority, this period significantly exceeds the work experience. In accordance with the current legislation of Russia, this term reflects the total duration of deductions to the Pension Fund, which, in principle, does not have any fundamental connection with seniority. Sample application for issuing a copy of SZV-M Information about insured persons According to the established norms, monthly reports must be submitted to employers to the Pension Fund, and the document must be submitted under the new SZV-M form.

Should we give out to the employee upon dismissal for every month worked?

Copies of SZV-M reports to employees and contractors in 2018 need not be issued. More precisely, you don't have to issue it every month. When do you need to provide copies of SZV-M to employees in 2018? Is there a liability for non-issuance of copies? What has changed in the legislation in this part? You will find answers to these and other questions in this article. Subscribe to the accounting channel in Yandex-Zen!

1 As it was before
2 What were the difficulties
3 Copies of SZV-M: how to proceed in 2018
4 How to issue copies: order
5 Confirmation of receipt
6 Responsibility for non-issuance of copies of SZV-M in 2018

As it was before Until 2017, all policyholders were required to provide all their employees with a copy of the reports submitted for them in the SZV-M form.

Attention

It said that a copy of SZV-M had to be handed out to workers within the deadline set for the delivery of SZV-M. That is, employers were required to issue copies no later than the 10th day of the month following the reporting one. In addition, some additional terms for issuing copies were previously provided for in some cases (clause 4 of Art.

11 of the Federal Law of 01.04.96 No. 27-FZ):

performers (contractors) - it was necessary to issue a copy of SZV-M on the day of termination of the civil contract;
those who leave - on the day of dismissal;
for those who retire - within 10 calendar days from the date when the employee submits an application that he needs documents for submission to the FIU.

What were the difficulties The obligation to issue copies of SZV-M to employees and contractors caused many complaints from accountants.
If the employee, for some reason, did not receive a work book on the last day of work, then you must issue it to him within three working days from the date of receipt of a written application from him. Sample dismissal record in the employee's personal card (Form N T-2) Sample filling out the book for the movement of work books Sample filling out a certificate of the amount of salary for two calendar years preceding the year of dismissal Sample notification of consent to a referral work book by mail Related questions To whom, when and in what form should a certificate of average earnings be issued for unemployment benefits? How to fill out and submit a 2-NDFL certificate upon dismissal? "Handbook of a Personnel Officer: Complete Practical Guide" (10th edition, revised and enlarged) (edited by A. V. Shalaev) ("GrossMedia", "ROSBUKH", 2016) (ConsultantPlus) 7.15. Insurance premiums ... 5. Deadlines for submitting reports.

On the day of the employee's dismissal, the policyholder is obliged to issue him extracts from the information in the form SZV-M and SZV-STAZH.
1. For what period is the employer obliged to issue these statements to the employee (for the last reporting period or for the entire period of the employee's work)?
2. If the employer provides the employee with a statement in violation of the deadlines or not for the entire period, what responsibility is established for this violation?

By this issue we adhere to the following position:

- SZV-M - for the reporting month;

On this issue, we adhere to the following position:
1. On the day of dismissal of the employee, the policyholder is obliged to issue him extracts from information in the form SZV-M and SZV-STAZH, containing information only on this employee.
Both forms are issued to an employee not for the entire period of his work in your organization, but only for the reporting period:
- SZV-M - for the reporting month;
- SZV-STAZH - for the reporting (including the current) year.
2. Bringing the insured to administrative responsibility is possible only in the event of failure to provide the quitting employee with information of individual personified accounting.

Justification of the position:

1. Determination of the period for which the employee must be issued extracts from the information in the form SZV-M and SZV-STAZH

On the day of dismissal of an employee or on the day of termination of a civil law contract, on which remuneration is accrued insurance premiums, the policyholder is obliged to transfer to the insured person personalized accounting information, in particular SZV-M, SZV-STAZH (paragraph 2, clause 4, subparagraphs 2-2.3 of article 11 of Law N 27-FZ).
At the same time, Law N 27-FZ does not contain an answer to the question of how long the employer must issue the specified forms to the dismissed employee.
The answer to this urgent question for the policyholders was given in the letter of the State Administration - PFR Branch in Moscow and the Moscow Region dated 03.04.2018 N В-4510-08 / 7361 / E, from which it follows that the policyholder is obliged to issue extracts from the information to the insured person submitted by the insured to the PFR authorities for the reporting period:
- SZV-M - for the reporting month;
- SZV-STAZH - for the reporting (including the current) year.
It is not necessary to provide the employee with extracts from these forms for the entire period of his work in the organization (provided that this period of work is not equal to the reporting period).
Similar clarifications on this issue are presented at information portal Rostrud "Online Inspection.RF".
However, specialists of the Ministry of Labor of the Russian Federation disagree on what should be considered the reporting period: the period in which the employee leaves, or the period preceding the dismissal of the employee.
So, for example, in one of the clarifications for November 2017 it is indicated that the SZV-M form is issued for the month in which the employee leaves. And in the same month, a completely opposite explanation was given, from which it follows that the SZV-M form is submitted for the month preceding the month in which the employee leaves.
In May 2018, specialists from the Ministry of Labor of the Russian Federation, in their next clarification, again recommended issuing an extract from the SZV-M form for the month in which the employee leaves.
In our opinion, the information provided for in paragraphs. 2-2.3 Art. 11 of Law N 27-FZ, are presented to the dismissed employee for the period in which he leaves.
This follows from a direct reading of paragraph 4 of Art. 11 of Law N 27-FZ, which establishes the obligation of the policyholder to provide information upon dismissal of an employee.
So, in the first paragraph of this rule, we are talking specifically about a copy of the information provided for in paragraphs. 2-2.3 Art. 11 of Law N 27-ФЗ, which must be issued to the insured person no later than five calendar days from the date of his application. Recall that until 01.01.2017, the employer was obliged to provide the employee with such information within the same time frame as in the FIU (i.e., for example, information in the SZV-M form, based on the specified norm as amended by Law No. 27- The Federal Law, which was in effect until 01.01.2017, should have been issued to the employee on a monthly basis).
Moreover, in the second paragraph of clause 4 of Art. 11 of Law N 27-FZ we are talking only about the transfer of information provided for by Law N 27-FZ. With this, it follows from this rule that the issuance of such information is not tied to the timing of their submission to the FIU.
Thus, based on the fact that before the employee is fired, he may already have copies of the information provided by the insured to the Pension Fund of the Russian Federation for the past reporting periods, it is logical to conclude that in the second paragraph of clause 4 of Art. 11 of Law No. 27-FZ, we are talking about the transfer of information to a retiring employee only for the period for which the insured has not yet submitted reports to the FIU, i.e. for the reporting period in which the employee leaves.

2. Bringing the policyholder to administrative responsibility

Neither Law N 27-FZ, nor any other regulations pension legislation does not establish the responsibility of the insured for failure to fulfill or improper fulfillment of the obligation to provide information on individual personalized accounting to employees of the organization (including in the event of their dismissal).
Based on examples judicial practice, failure to provide the dismissed employee with personalized accounting information in violation of paragraph 4 of Art. 11 of Law N 27-FZ is a violation of the employee's labor rights and is covered by the norms of the Code of Administrative Offenses of the Russian Federation.
Bringing insurers to this responsibility, judges proceed from the provisions of Art. 1 of Law N 27-FZ, by virtue of which the insured persons are understood directly as employees carrying out their activities in employment contractand employers are insured.
Based on this, the provisions of Law N 27-FZ, in terms of issuing personalized accounting information to an employee upon dismissal, contain labor law norms (Labor Code of the Russian Federation).
Therefore, the employer is liable for not providing the dismissed employee with the specified information in accordance with the requirements of the Labor Code of the Russian Federation, which stipulates that persons guilty of violating labor laws and other acts containing labor law norms are subject to disciplinary and material liability in accordance with the procedure established by the Labor Code. RF and other federal laws, as well as being brought to civil, administrative and criminal liability in the manner prescribed by federal laws (see, for example, the decision of the Tymovsk District Court of the Sakhalin Region of November 11, 2016 in case No. 2-437 / 2016 , the decision of the Motovilikhinsky District Court of Perm Perm region dated September 14, 2015 in case No. 12-442 / 2015).
The possibility of bringing employers to justice under the Code of Administrative Offenses of the Russian Federation is indicated in their explanations presented on the information portal of Rostrud "Online Inspection.RF", and specialists of the Ministry of Labor of the Russian Federation.
Based on the foregoing, we believe that the employer can be held liable under the Code of Administrative Offenses of the Russian Federation, but only if, upon dismissal of the employee, he does not transfer to him the personalized accounting information provided for by Law N 27-FZ.
To bring the employer to justice on the basis of the Code of Administrative Offenses of the Russian Federation in the event that the employee is promptly provided with information on the SZV-STAZH and SZV-M forms, but, for example, not for the period in which he left, but for the period preceding the dismissal, in our opinion , will be very problematic, based on the fact that there is no consensus on this issue even among the specialists of the Ministry of Labor of the Russian Federation.

Prepared by:
Expert of the Legal Consulting Service GARANT
Member of the Chamber of Tax Consultants Elena Titova

Answer passed quality control

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

What it is

SZV-M report - this is monthly reporting to the FIU for employers.

It is worth noting that those employers who do not want to spend time filling out and submitting the SZV-M report on their own often use various programs or online services.

Who should submit a new report to the FIU

A new report must be submitted to individual entrepreneurs and organizations for those employees who work under an employment or civil contract and receive income subject to insurance contributions to the FIU.

Form of monthly reporting to the FIU in 2019

Monthly reporting to the Pension Fund of the Russian Federation is submitted in a new form - SZV-M... It is filled in for all employees and contains the following information:

Full name of the employee.
Individual personal account number (SNILS).

Note: Report form SZV-M approved by the Resolution of the Board of the PF RF dated 01.02.2016 N 83p.

notethat the SZV-M report from April 1, 2017 is submitted in a new format, approved by the Resolution of the PF RF Board of December 7, 2016 N 1077p. Submission of information about insured persons in the old format will entail a refusal to accept the report, and, in case of violation of the deadline for its submission, a fine of 500 rubles. for each employee included in the report.

Sample of filling out the SZV-M report in 2019

You can see a sample of filling out the form according to the SVZ-M form on this page.

The deadline for submitting the SZV-M form in 2019

The SZV-M report must be submitted to the FIU monthly.

The deadline for submission is no later than the 15th day of the next month.

Table 1. Deadlines for submitting the SZV-M report in 2019

Note: if the date of delivery falls on a weekend or holiday, the deadline for submitting the report is postponed to the next working day.

How to fill out a new reporting form in the FIU

Instructions for filling out a report to the Pension Fund of the Russian Federation in the form SZV-M

Section 1. We indicate the details of the insured:

Registration number in the FIU... Specified in the notification from the FIU received during the registration of the LLC (IP). Also, you can find it out at the local branch of the Pension Fund of Russia, or at the tax office (by dictating your TIN).
Name (short)... For example, "Company" LLC " or "IP Tikhonov MA".
TIN field... Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority.
Checkpoint field... SP field KPP is not filled. Organizations indicate the checkpoint that was received at the IFTS at the location ( separate subdivisions indicate the checkpoint at their location).

Section 2. Reporting period ... The number of the reporting month for which the report is submitted is indicated, and a little further, the reporting calendar year (for example, Reporting period 04 calendar year 2019).

Section 3. Form type (code)... The form code is indicated:

ishd (original form, submitted for the first time in the reporting month);
additional (complementary form, submitted in order to supplement the previously submitted information);
canceling (canceling form, filed with the aim of canceling previously incorrectly submitted information).

Section 4. Indicates information about the insured persons (employees) who received payments in the reporting month:

Surname, name, patronymic (in the nominative case).
Insurance number of an individual personal account (SNILS).
TIN (if there is information about the employee's TIN).

Note: The full names of employees can be specified both alphabetically and in any other order.

At the bottom of the report, it is necessary to sign the head (IP) indicating the position, seal (if any) and date of signing.

Penalty for failure to submit the SZV-M form

For failure to submit monthly reports to the FIU or submitting a report with incomplete or inaccurate information, a fine is provided for 500 rubles for each employee.

In addition, with officials organizations (manager, accountant) may additionally charge a fine in the amount of 300 before 500 rubles (article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Zero report form SZV-M

Even if the organization has suspended its activities, the zero report SZV-M still needs to be submitted. In such a company there is at least one founder (director), on which you need to report.

Since March 2018, a new procedure has been in force for submitting reports by certain categories of insured persons. Starting from the indicated period, reports SZV-M and SZV-STAZh are mandatory for submission in relation to:

The head of the organization, who is sole founder, regardless of whether an employment contract is concluded with him.
Chairman of the HOA, CPC, SNT, ONT, DNT (in the absence of a concluded labor or civil contract)

These changes were introduced by the letter of the Ministry of Labor of Russia dated March 16, 2018 No. 17-4 / 10 / B-1846, brought to the attention of the PFR offices by the letter of the Pension Fund of Russia dated March 29, 2018 No. ЛЧ-08-24 / 5721.

Do I need to hand over SZV-M to a newly created LLC without employees, a CEO and a bank account?

In accordance with the Letter of the Ministry of Labor of Russia dated March 16, 2018 No. 17-4 / 10 / B-1846, brought to the attention of the PFR Offices by the letter of the Pension Fund of the Russian Federation dated March 29, 2018 No. LCh-08-24 / 5721, SZV-M must be taken against the head of the organization , who is the sole founder, regardless of whether an employment contract has been concluded with him.

Do I need to submit a report to organizations in the process of liquidation?

According to the explanations given in the Pension Fund of the Russian Federation, the presence of an organization in the stage of bankruptcy does not exempt it from the obligation to submit a report in the SZV-M form. In this case, a zero form is filled in and signed by the liquidator.

Extracts from SZV-M must be submitted in parallel with the submission of the relevant reports to the Pension Fund (this happens every month).

In addition, an extract from SZV-M is provided in mandatory:

Employees who are going to retire. An extract is mandatory and is submitted together with the rest of the package required documents to receive further retirement benefits.
All employees who have expressed a desire to quit. According to article 62 Labor Code RF, an extract is included in the list of documentation that is directly related to the work. The document must be provided to employees on the last working day. If labor activity was conducted by labor agreement - on the last day of this agreement.

It is important to remember that this document must in reality be an extract that includes specific information about the employee. All information about other hired employees is exclusively in the SZV-M report and is personal, therefore protection is guaranteed at the state level.

So, the period for issuing an extract to citizens directly depends on the circumstances:

every month in parallel with the submission of reports to the RF Pension Fund;
if citizens leave - the deadline for receipt is the last working day;
when leaving for a well-deserved rest - within the first 10 calendar days from the moment the employee wrote the corresponding application.

Necessity

Since May last year, all employers without exception, including enterprises and individual entrepreneurs, must submit to the territorial department of the Pension Fund the report SZV-M "Information on the insured citizens."

It must mention all persons with whom the employer has formally entered into an employment relationship.

Based on this, all officially employed employees who receive wages or other remuneration subject to taxation should be indicated in this report. By and large, this extract is able to confirm the existence of citizens' insurance experience.

According to No. 27-FZ, a document in the SZV-M form, each employer is obliged to issue this document at the request of its employees in order to submit it to the appropriate authorities. After the employee has received the document, it is imperative to obtain written confirmation of this fact.

Filling

To understand what and how to fill out, a unique instruction was developed, thanks to which you can easily cope with this problem. As mentioned above, SZV-M is also leased to the entrepreneur, therefore the difference between them and the enterprises lies solely in the status of the policyholder.

So section 1 is filled in in the following way:

Registration number in the FIU - indicated on the basis of a certificate.
Name - available legal form must be indicated in an abbreviated form without fail.
TIN - indicated on the basis of availability required package documents on state registration... It is possible to find out the information given on the official portal of the Federal Tax Service;
- here is identical: indicated on the basis of the availability of the required package of documents on state registration. It is possible to find out the information given on the official portal of the Federal Tax Service nalog.ru.

As for the second section "Reporting period for a calendar year", it must always be filled in without fail. The third section "Variety of form" is required.

In the section you need to enter one of the proposed options:

"Iskhd" - indicated on the condition that the policyholder submits the report for the first time;
"Additional" - is indicated in case of supplementing the report for the previous reporting month already accepted by the Pension Fund;
"Off" - is indicated in a situation when there is a need to cancel a previously submitted report according to the employee's information.

The fourth section is considered key, since it contains information about the insured citizens. It should contain information about employees, as well as the validity of employment agreements.

The insured person's initials - must be indicated exclusively in the nominative case.
Insurance number of a personal personal account - it can be found in the signed employment agreement.
TIN - it can be entered only if there is information about it. This is largely due to the fact that policyholders are prohibited from demanding data on TIN from insured citizens.

In the last section, you must specify requisites:

the position of the immediate supervisor and his initials - here it is worth paying attention to the unmistakable indication of the employer in accordance with the charter of the enterprise / firm. For example, cEO etc;
the date of the report - it is mandatory to indicate only in the form DD.MM.YY;
seal - can be supplied only if available.

As you can see, there are no difficulties in filling out SZV-M, and anyone can handle this. The main thing to remember is that it is strictly forbidden to have any blots or typos. Everything should be indicated in the appropriate fields and without the use of proofreaders and other means to correct errors.

How to confirm the issuance of the form to the employee and its receipt

In order to further exclude possible disagreements between employers and hired employees, and, as a result, with regulatory authorities, the company / firm must have confirmation of the fact that citizens have received an extract from SZV-M.

You can get confirmation in several ways:

generate several copies of the statement at the same time and ask the employee to sign upon receipt on the one that will remain in the custody of the employer;
create a journal that will contain a record of the provision of all documents to employees, including this statement. In the journal, each employee will put a receipt on receipt;
you can go the other way: when issuing a document, he asks the recipient to write a receipt, which will become, if necessary, confirmation.

The most popular option for employers is to maintain a logbook, which indicates the date of issue and the signature of the recipient.

Liability for non-issuance

According to No. 27-FZ, each employer must provide, in addition to the information itself about the insured citizens, to the Pension Fund, extracts to employees.

However, in practice this is far from the case. Some entrepreneurs ignore this law and do not give anything to anyone.

The main reasons for this behavior are considered to be:

There are no criminal or administrative penalties for neglecting this legislation. An exception is considered to be situations when employers are required to issue an extract to those employees who have expressed a desire to quit or when they leave for a well-deserved rest;
There is no need for employees to receive a statement. For example, the fact of working last month for a certain employer is known to the employee. Speaking in simple words, it is necessary only if necessary to present it to a third party (you need to confirm the fact of work).

As mentioned above, employers are not subject to any penalties for not issuing an extract from SZV-M. However, if an employee is denied the issuance of a document for no reason, he has all the legal grounds to apply to law enforcement agencies or to the court. As practice shows, after filing an application for an offense on the part of the employer, the latter provides all the documents in a short time to smooth out the conflict situation.

What should you pay attention to when generating the SZV-M report? Find out in this video.

Copies of SZV-M reports to employees and contractors in 2019 may not be issued. More precisely, you don't have to issue it every month. When do you need to provide copies of SZV-M to employees in 2019? Is there a liability for non-issuance of copies? What has changed in the legislation in this part? You will find answers to these and other questions in this article.

As it was before

Until 2017, all policyholders were required to provide all their employees with a copy of the reports submitted for them in the SZV-M form. This is what organizations and individual entrepreneurs were obliged to do by paragraph 4 of Article 11 of the Federal Law dated 01.04.1996 No. 27-FZ "On individual (personified) accounting in the compulsory pension insurance system." It said that a copy of SZV-M had to be handed out to workers within the deadline set for the delivery of SZV-M. That is, employers were required to issue copies no later than the 10th day of the month following the reporting one.

In addition, some additional terms for issuing copies were previously provided for in some cases (clause 4 of article 11 of the Federal Law of 01.04.96 No. 27-FZ):

performers (contractors) - it was necessary to issue a copy of SZV-M on the day of termination of the civil contract;
those who leave - on the day of dismissal;
for those who retire - within 10 calendar days from the date when the employee submits an application that he needs documents for submission to the FIU.

What were the difficulties

The obligation to issue copies of SZV-M to employees and contractors caused many complaints from accountants. They were connected with the fact that many issues were simply not regulated in the legislation, for example:

it was not said, a copy of SZV-M for which month should be given to the quitting employees?
it was not specified in what form to issue copies of SZV-M to employees (given that they contain personal data of other employees)?
did not explain how to confirm receipt of copies by workers. Do I need to take receipts with him?

Delivery confirmation

To confirm the issuance of the SZV-M accounting form to the employee, it makes sense to take from natural person appropriate confirmation. Such a document can be drawn up in any form. Here is a sample of confirmation that can be drawn up upon dismissal of an employee or upon termination of a civil contract.

Also in 2019, other options for obtaining confirmation of receipt of copies are possible, namely:

the employee's signature on the second copy of the SZV-M copy;
keeping a journal of issuing copies of SZV-M.