In order to facilitate the work of an accountant, in particular, to connect document flow with the Pension Fund of Russia, it is necessary to perform a number of actions: fill out an application for connection to the electronic document flow of the Pension Fund and an agreement with the Pension Fund on electronic document management 2019. Read more about these subtleties in the material.
Due to the very intense information flow, it is very important to optimize the work of an accountant. One of the ways to achieve this goal is to connect to electronic document management with the Pension Fund. The advantages of such interaction are obvious - there is no need to visit the Pension Fund and submit reports, in addition, there is an opportunity to quickly identify and correct errors.
Digital document flow with the Pension Fund is safe. By law, all information involved in document flow cannot be transferred to third parties.
What is needed to connect electronic document management
To begin document flow with the Pension Fund, an organization must fill out the following documents:
- application for connection to electronic document management in 3 copies;
- agreement on connection to electronic document management in 2 copies.
The above documents must be submitted to the department Pension Fund, with whom, in fact, the agreement will be concluded. They can be provided either by the manager or another person on the basis of a power of attorney from this organization. The power of attorney can be drawn up in any form; it must contain information that this individual has the right to deliver and receive documents related to the registration of connection of electronic exchange of papers with the Pension Fund. Such a power of attorney must be signed by the director, and the seal of the insured organization must also be affixed to it.
Before filling out the application and agreement, it is necessary to decide on the choice of an accredited certification center or its authorized representatives, who will take care of the technical side of connecting via telecommunication channels. For today, more than enough.
As for the agreement on connection to the electronic exchange of documents, its form can be downloaded on the Pension Fund website.
How to fill out an application for electronic document management with the Pension Fund of Russia
The essence of the statement is that the insurer intends to establish an exchange of documents with the Pension Fund. In the header of the application you must indicate which branch you are submitting the application to, and below - the date from which you need to activate the service. Then fill in the following information:
- name of company;
- TIN, checkpoint;
- registration number in the Pension Fund of Russia;
- information about the bank in which this organization is serviced;
- legal and actual address;
- average number of employees.
After the information about the legal entity has been filled in, it is necessary to enter information about the selected certification center or its authorized representative.
Finally, the applicant signs and stamps the document, thereby confirming his acceptance of the terms.
After receiving the application, department employees must provide an Agreement on connecting electronic document management via telecommunication channels. This document must also be completed. The Pension Fund may spend from one week to a month to review the application. If there are errors in the policyholder's details, the application will not be accepted.
Agreement on connection to electronic document management with the Pension Fund of Russia
Employees of the Pension Fund will return an incorrectly filled out form for correction, so be careful. If you received a form from the Pension Fund, then usually the details of the desired department department have already been filled out. If you downloaded the Agreement on connecting to electronic document flow without the Pension Fund details, then you need to write down the name and contact information of the fund branch where you applied. It is also necessary to fill in all the information of the policyholder. After this, you need to sign the document and put a stamp. A sample header for this document is shown below.
Please note: the Agreement on connecting to the electronic exchange of documents of the Pension Fund states that you can count on exchanging information with the Pension Fund via the Internet, fax and other modern communication systems. After receiving all documents, the department can consider them from two weeks to a month.
Attention! When moving to another special operator, the contract must be re-signed. It happens that not all UPFRs require renewing the agreement, but according to the regulations this must be done.
After the applicant receives back signed copies of the application and agreement, you can begin setting up the program with which the data is encrypted and transmitted to the department pension insurance. Once the procedure is completed, the exchange can begin.
Sample of filling out an Application to the Pension Fund for connecting electronic reporting
Standard form application
In order to submit reports to the Pension Fund of Russia, it is not necessary to visit the department. Documents can be generated in in electronic format, signing with an enhanced qualified electronic signature, and send via TKS to the Pension Fund. Believe me, it is fast, convenient and reliable. And the risk of errors is reduced to a minimum.
Today, the mandatory procedure for submitting reports electronically applies to employers with average number employees more than 25 people. However, the Pension Fund is interested in switching to electronic information exchange with all organizations and individual entrepreneurs, regardless of their number.
The Taxcom e-document flow operator can connect electronic document flow with the Pension Fund on the day you indicated in the application, provided that:
- there is enough in your account Money to pay for all ordered periodic services;
- your tariff plan allows you to connect the exchange direction with the Pension Fund.
The certificate is registered with the Pension Fund within 3 working days from the moment the service is activated. And then it gets set up software. If you are using the system
I continue the series of publications of answers to questions as part of the campaign.
I am an entrepreneur, I decided to submit reports via the Internet, and I was faced with the fact that the system asks me for “the date and number of the agreement with the Pension Fund.” What kind of agreement is this and how to conclude it? Why can I submit reports to the tax office and the Social Insurance Fund without any contracts?
I’ll start, perhaps, with an answer to the second question, which is rather of a general philosophical nature and relates to rhetorical ones. Yes, the system is such that no additional actions are required to submit reports to the Federal Tax Service and the Social Insurance Fund; connecting to any electronic document management system is sufficient. Why everything is wrong with the Pension Fund, I cannot answer, however, I can report that the regulations for the interaction of the Pension Fund with policyholders (i.e. employers, payers of contributions for compulsory pension insurance of their employees) have been approved (the document is currently in force as amended by the order dated 10.06.2009 No. 116r, dated 19.03.2010 No. 75r), and it is directly stated there that electronic document flow between the Pension Fund and the policyholder is carried out on the basis of the appropriate agreements, the standard form of the agreement was approved by the same order.
How to conclude an agreement?
The easiest way is to download a standard form from the Pension Fund website, fill it out, print it, certify it with the signature of an authorized person, affix a stamp and bring two copies to the Pension Fund office at the place of registration of the entrepreneur (or the location of the organization).
The inspector responsible for organizing electronic document management accepts both copies of the agreement from you, registers it in his own special journal and immediately gives you the date and number of the agreement, which you can use when submitting reports. The agreement itself, signed by the Pension Fund, is issued a little later, but this is no longer important; I do not remember a single case in practice where the policyholder would need his copy of the Agreement. The main thing for you is to receive the date and number of the agreement, and you receive them immediately.
ADDED: After publication, two useful comments were received from my friends, which I considered necessary to reflect in this article.
Firstly, a comment from technical specialist Alexander Kolybelnikov, answering the question “Why is such a procedure provided only for the Pension Fund of Russia.”
...because reporting is submitted to the tax and Social Insurance Fund using certified means electronic signature, but not in the Pension Fund. These are the features technical solution, they affect the legal significance of document flow.
To be honest, as someone uninitiated in these technical details The differences are not very clear to the user, and I directly indicated in the comments that I do not notice the difference, I did not receive any additional keys for submitting reports to the Pension Fund of Russia, I personally have only one access to the “Kontur” system and no additional keys. But if technical regulations It’s different for different departments, let’s face it, we just need to take note of this and implement it. Separately, I would like to draw your attention to the fact that if anyone wants to understand the technical procedures in detail, I will direct you to Alexander (by clicking on the link above, you will find both the text of his comment and his profile), he promised to tell something else on this topic, so how he deals with these issues professionally.
And the second important addition from Marina Mishukova, it concerns the practice of drawing up an agreement:
Unfortunately, in Moscow and the Moscow region you need to take the agreement from your UPFR (you can write it on a flash drive). In the standard agreement, Fund employees would have to personally enter the details of their UPFR, but in “their” version this data is already printed.
Taking into account this comment, apparently there is no point in printing out the text of the agreement yourself, but you need to go directly to the Pension Fund, and there either - to speed up the procedure - fill out the agreement by hand with your details, or take the electronic version from them, fill it out yourself and then print it out - bring.
Thanks to my dear commenting friends. I really appreciate any participation in my activities.
_________ "__" _________ 20_State institution - Pension Fund Administration Russian Federation by ______________________ (hereinafter referred to as the PFR Office) represented by ________________, acting on the basis of the Regulations, on the one hand, and ____________ (the full name of the policyholder and registration number in the territorial bodies of the PFR are indicated) represented by ____________, acting on the basis of ____________, hereinafter referred to "System Subscriber", on the other hand, have entered into this Agreement as follows:
1. Subject of the Agreement
1.1. The PFR Department and the System Subscriber exchange documents electronically within the PFR EDMS via telecommunication channels (hereinafter referred to as the System).
1.2. The parties acknowledge that the electronic documents they receive, certified by an electronic digital signature (EDS) of authorized persons, are legally equivalent to paper documents certified by the corresponding signatures and seals of the parties.
1.3. The parties acknowledge that the use of cryptographic information protection tools (CIPF) in the System, which implement encryption and electronic digital signatures, is sufficient to ensure the confidentiality of information interaction between the parties to protect against unauthorized access (hereinafter referred to as NSD) and the security of information processing, as well as to confirm that , What:
the electronic document comes from the party that transmitted it (confirmation of the authorship of the document);
the electronic document has not undergone changes during the information interaction of the parties (confirmation of the integrity and authenticity of the document) with a positive result of the digital signature verification;
The fact of delivery of an electronic document is the formation by the receiving party of a receipt for the delivery of the electronic document.
1.4. To work in the System, the parties are guided by the current legislation of the Russian Federation, regulations Pension Fund.
1.5. This Agreement is free of charge.
2. Specifications
2.1. The system subscriber, at his own expense, purchases, installs and ensures the functionality of the software and means of cryptographic protection of information and digital signatures necessary for connecting to the System.
2.2. The System subscriber pays for the communication means and communication channels necessary to work in the System.
2.3. The production and certification of encryption keys and digital signatures for the System Subscriber is carried out by one of the CA service providers, a list of which is provided to the System Subscriber by the territorial bodies of the Pension Fund of the Russian Federation.
3. Procedure for exchanging electronic documents
3.1. Each party has the right to electronically transfer to the other party and receive from the other party electronic documents in accordance with Federal Law dated 04/01/1996 N 27-FZ "On individual (personalized) accounting in the state pension insurance system", Federal Law dated 04/30/2008 N 56-FZ "On additional insurance contributions for the funded part of the labor pension and state support formation of pension savings", Federal Law dated July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Mandatory Fund health insurance and territorial compulsory health insurance funds", as well as other documents ensuring the functioning of the System.
3.2. The parties carry out information exchange in accordance with the Technology for exchanging documents via telecommunication channels in the electronic document management system of the Pension Fund of the Russian Federation and the Security Regulations for Secure Exchange electronic documents in the electronic document management system of the Pension Fund of Russia via telecommunication channels posted on the website of the State Administration - Branch of the Pension Fund of the Russian Federation on ____________.
3.3. In cases where the owner of the system Subscriber key certificate is not the manager, in accordance with Federal Law dated January 10, 2002 N 1-FZ “On Electronic Digital Signature”, by his order the manager appoints an authorized representative, of which he must notify the Pension Fund Office by submitting a copy of the order granting the owner of the key certificate the right to sign the submitted documents established by Federal Law dated 04/01/1996 N 27-FZ, the Instruction on the procedure for maintaining individual (personalized) records of information about insured persons for the purposes of state pension insurance, approved by Decree of the Government of the Russian Federation dated 03/15/1997 N 318, Federal Law of April 30, 2008 N 56-FZ, Federal Law of July 24, 2009 N 212-FZ.
4. Rights and obligations of the parties
4.1. The Pension Fund Management assumes the following rights and responsibilities:
Ensure the functioning of everything necessary for the exchange of electronic documents with the Subscriber of the equipment system on the part of the Pension Fund Management;
If the requirements for transmitted electronic documents change, the Pension Fund of Russia body undertakes to notify the system subscriber about these changes within the time limits established by the laws of the Russian Federation.
In accordance with the requirements of the legislation of the Russian Federation, the Pension Fund of the Russian Federation has the right to unilaterally change the forms and list of transferred documents.
4.2. The system subscriber assumes the following rights and obligations:
Ensure the functioning of all equipment necessary for the exchange of electronic documents with the Pension Fund Management Department on the part of the system subscriber;
Conclude an agreement on the provision of services for the production and certification of encryption keys and digital signatures for the System Subscriber with one of the CA service providers, a list of which is provided to the System Subscriber by the territorial bodies of the Pension Fund of Russia.
At the same time, in order to ensure the security of processing and confidentiality of information, the System Subscriber must:
Comply with the requirements of operational documentation for cryptographic information protection means;
Prevent the appearance in the computer environment where the System operates of computer viruses and programs aimed at its destruction. If malicious code is detected in an electronic document received from a System Subscriber, the reception is blocked and a notification is issued to the System Subscriber;
Stop using the compromised encryption key and electronic digital signature and immediately inform the Pension Fund Office and the service provider of the CA, CIPF, software product for providing information about insured persons to the Pension Fund body via telecommunication channels, with which an agreement on the provision of services has been concluded, about the fact of the key being compromised;
Do not destroy and (or) modify archives of public keys of electronic digital signatures, electronic documents (including electronic receipts and journals);
Transmit electronic documents containing confidential information only in encrypted form.
4.3. If it is impossible to fulfill obligations under this Agreement, the parties shall immediately notify each other of the suspension of obligations.
4.4. If disputes arise related to the acceptance or non-acceptance and (or) execution or non-execution of an electronic document, the parties are obliged to comply with the procedure for reconciling disagreements in accordance with the Procedure for the exchange of electronic documents in the Pension Fund's EDMS via telecommunication channels.
5. Responsibility of the parties
5.1. The parties are responsible for the use of information in accordance with the legislation of the Russian Federation.
5.2. The Pension Fund Office is not responsible for damage resulting from the Subscriber’s failure to comply with the system of requirements when providing information about insured persons to the Pension Fund of the Russian Federation via telecommunication channels in terms of untimely notification of the compromise of the Subscriber’s EDS keys.
5.3. The system subscriber is responsible for the safety of the system software, archives of public key certificates of electronic digital signatures and electronic documents located on their computers.
5.4. If one of the parties makes a claim to the other party regarding an electronic document if there is confirmation by the other party of the fact of receipt of such a document, and the other party cannot submit the disputed electronic document, the party that did not submit the disputed document is considered guilty.
5.5. The party interacting with the Pension Fund, in accordance with the Instructions on organizing and ensuring the security of information with limited access, approved by FAPSI Order No. 152 dated June 13, 2001, carries out, within the framework of this Agreement, the instructions of the coordinating body for cryptographic protection - the Pension Fund Department for ensuring the security of information interaction using cryptographic information protection.
6. Procedure for changing encryption keys and electronic digital signatures
The procedure for issuing, replacing, destroying keys, including in cases of their compromise, and exchanging public keys is determined by the CA service provider, CIPF.
7. Duration of the Agreement
7.1. This Agreement comes into force from the moment it is signed by the parties and is concluded for an indefinite period.
7.2. If the exchange of electronic documents between the parties ceases within 36 months, the Agreement terminates automatically.
7.3. If one of the parties violates the obligations under this Agreement, the other party has the right to unilaterally terminate this Agreement by notifying the other party in writing within 30 (thirty) calendar days.
7.4. If one of the parties intends to terminate the Agreement unilaterally, it is necessary to notify the other party of this at least 30 calendar days in advance.
8. Additional terms
8.1. This Agreement is drawn up in two copies, each of which has equal legal force.
8.2. I have read and agree with the requirements of the Procedure for providing information about insured persons to the territorial departments of the Pension Fund Branch via telecommunication channels posted on the website.
After registering your own business, you need to be in close contact not only with the tax office, but also with other organizations. It would be a good idea to sign an exchange agreement with the Pension Fund of the Russian Federation - this will help simplify the process of cooperation with this organization and other funds.
Such an agreement is signed when individual entrepreneur or a representative of the LLC intends to cooperate with the Pension Fund of the Russian Federation in electronic form. This method of work allows you to save a lot of time, effort and money, because now you can send information by mail.
You can obtain a sample of this agreement by contacting the branch of the Pension Fund of the Russian Federation in your region. The document can also be downloaded from the official website of this structure. It will be necessary to fill it out in two copies. Both copies must be filled out and endorsed by representatives of the Pension Fund, one of them will remain with you, and the second will need to be given to the Pension Fund.
When sending a report on activities, the Pension Fund will have to automatically check whether the entrepreneur has a special agreement, which was signed when registering with the tax authorities. Data about this agreement must be indicated in the SBS system, and they must be specified as correctly as possible.
You can check the agreement number and the date of its conclusion by contacting the local branch of the Russian Pension Fund, as well as on its official website. When working with the site, you must indicate your personal information, but it remains confidential, no one will be able to use it for their own purposes and harm you.
How to draw up an agreement correctly?
The Pension Fund of Russia will be able to accept the agreement on the exchange of electronic documents only if it has been filled out correctly. Make sure that you have correctly indicated all the necessary details as an individual entrepreneur or LLC; If necessary, you can consult with Pension Fund specialists.
The document contains information about the local division of the Pension Fund of the Russian Federation and its representative, and there you can also find information about the policyholder (full name, registration number, company he represents). If the policyholder is a representative of an LLC, he will have to indicate the maximum full information about your enterprise.
According to the signed document, the Pension Fund of the Russian Federation and the policyholder (who is indicated in the agreement as a subscriber) have the right to exchange documents using special telecommunication channels. It's about about the official website of the Pension Fund, Internet providers and other systems.
To provide documents electronically, an entrepreneur or representative legal entity must have an electronic signature. An electronic digital signature can replace the real one used when preparing paper documentation. You can start registering it immediately after registering an individual entrepreneur or LLC. The creation of an electronic digital signature is paid; to obtain it, entrepreneurs will have to pay from 5 thousand rubles.
All information exchanged between organizations is confidential, no one has the right to disclose it. The following aspects are taken into account when exchanging:
- electronic documents can only be received from the resource that belongs to the Pension Fund or the entrepreneur;
- the files were not changed during the transfer process, the correctness of the materials must be confirmed by digital signature, and if necessary, both parties can double-check the documentation;
- the receiving party is obliged to draw up a special receipt of receipt and hand it over to the sender of the letter.
All work processes are regulated by current legislation and regulations. Signing the agreement is free and the parties do not need to pay any government fees.
Technical specifications
The agreement on electronic document management with the Pension Fund of the Russian Federation provides that the subscriber will have to independently purchase and install the software. In the future, the policyholder must do everything to ensure that the software works correctly. All information in an electronic digital signature must be protected using cryptographic systems.
It is the subscriber who will have to pay for all means of communication through which all work materials related to the deduction of taxes are transmitted. Pension Fund in in this case does not need to provide documents confirming payment; this procedure falls entirely on the subscriber’s shoulders.
In this case, the pension fund can help the subscriber and provide him with a list of organizations that are involved in the creation and certification of digital signatures. Encryption keys are also created by these enterprises: the policyholder will only need to pay for the services on time and provide an electronic digital signature to the Pension Fund.
How is the exchange carried out?
The agreement with the Pension Fund of the Russian Federation on electronic document management provides for the possibility of transferring all documents using the mechanisms established by law. The correctness of the transfer is controlled by Federal Law No. 27 of 04/01/1996, Federal Law No. 56 of 04/30/2008, and Federal Law No. 212 of 07/24/2009, which can be found on the official website of the Pension Fund of the Russian Federation.
Information exchange must be carried out using telecommunication channels registered on the territory of the Russian Federation. The legislation specifies a list of providers and resources that can be used.
If the certificate of the key used for the exchange is not held by the head of the enterprise, he must appoint a representative of the interests of the organization. The FIU must be notified of the presence of this representative by means of an official notification. You will need to submit a copy of the order, according to which the owner of the certificate has the right to represent the interests of the organization in the Pension Fund. A representative of an individual entrepreneur or LLC must act in accordance with existing legislation, otherwise a penalty will be imposed on him.
Responsibilities and rights of both parties: Pension Fund
The agreement with the Pension Fund of Russia on electronic document management not only provides the opportunity to exchange materials via the Internet, but also imposes certain restrictions and responsibilities on both parties. Both parties must be aware of it when signing the agreement.
The pension fund, for its part, is obliged to ensure the correct operation of the equipment, otherwise the subscriber will not be able to use it and provide documents on payments made on time. In case of any changes in all electronic documents processed by the fund, its representatives are obliged to notify the subscriber about this within the time limits specified by Russian legislation.
The Pension Fund has the right to independently change the procedure for the functioning of the exchange of documents between organizations. The corresponding changes in the list of documents and forms must be indicated on the official website of the organization several days before the date of their official introduction.
Responsibilities and rights of both parties: subscriber
The agreement for electronic document management with the Pension Fund also provides for certain responsibilities for the subscriber. The subscriber is obliged to ensure the correct operation of all equipment used to transfer documents from the Pension Fund of the Russian Federation and in the opposite direction.
The user will also have to enter into an appropriate agreement, according to which encryption keys and an electronic digital signature will be produced for him. A register of organizations capable of producing these products will be provided to the Pension Fund. The user has the right to use the proposed list or order documents from another institution.
The subscriber must also make every effort to ensure the confidentiality of received and sent data. Especially for this, it is necessary to comply with all the requirements imposed by the operating rules. It is necessary to periodically check the computer environment in which you work for the presence of viruses and destructive programs. To do this, you need to install special anti-virus equipment. If malicious code is detected during the scan, data reception will be automatically blocked, and the user will receive a corresponding notification.
If the encryption key is compromised and falls into the wrong hands, its owner is obliged to stop using it and the digital signature as soon as possible. After this, it is necessary to notify the UPFR, the Internet provider, the CIPF, as well as the developer of the software product. The notification must be official - then regulatory organizations will have to look into this situation.
Also, the user does not have the right to destroy archival documents belonging to open . This also applies to journals and receipts. The transfer of information must be carried out after appropriate encryption of the message. If one of the parties cannot fulfill the imposed obligations, it is obliged to promptly notify the other of this. After this, the agreement is suspended or terminated completely. All controversial issues are resolved by regulatory authorities in accordance with existing legislation.
Responsibility of both parties
If you know how to enter into an agreement with the Pension Fund on electronic document management, you must fully understand that both parties are responsible under existing legislation. The Administration of the Pension Fund of the Russian Federation is not responsible if damage to the system was caused due to incorrect actions of the subscriber. This is especially true if the client did not warn the subscriber in time that his keys were compromised. If these keys end up in the hands of third parties and they manage to harm the organization, the subscriber will have to resolve this situation independently.
All subscribers must carefully protect the software of the system that allows them to exchange materials with the Pension Fund of the Russian Federation. Archived information on public keys and electronic documents should also be under strict control.
If one of the parties has claims regarding any electronic document, the situation becomes more complicated. If the other party has received a disputed document, and it cannot provide it to the first party, it is found guilty of this conflict. If necessary conflict situation may be resolved with the help of regulatory authorities.
The party that interacts with the Pension Fund of the Russian Federation must act in accordance with instructions from FAPSI. Its task is to carry out all instructions that are indicated by the coordinating body involved in cryptographic protection. As a rule, this function falls on a special branch of the Pension Fund, which ensures the security of the fund’s interaction with its users.
Additional terms and conditions
The agreement on the exchange of electronic documents in the system provides for the possibility of replacing keys and destroying them. This can be done if they have been compromised or are in the public domain. The replacement mechanism in this case had to be determined by the service providers.
The agreement with the UPFR on the exchange of electronic documents begins to operate from the moment both parties sign it. The validity period is unlimited, it depends on the capabilities and desire of the parties to cooperate with each other. If both parties decide to end the cooperation, after 3 years the agreement automatically ceases to function.
If one of the parties violates its obligations to the other, the second has the right to terminate the contract unilaterally. The party that has violated the principles of operation in this system must receive notification from the second participant in the process within calendar month. The notification must be official and certified by a seal. If one party intends to terminate the contract, it must notify the other party 30 calendar days in advance.
The document must be drawn up in two copies at once, and both of them have equal legal force according to the legislation of the Russian Federation. When signing the agreement, both parties confirm that they are familiar with the terms of electronic exchange of documents and agree to work under this scheme.
At the very end of the document, information about the subscriber to the system and his representative, as well as about the local administration of the Pension Fund of the Russian Federation, is indicated. If the contract is lost, both parties can use a second copy for its speedy restoration.
