Рсв 1 name of the form. Accounting info
Form RSV-1 from the first to the fourth quarter of 2013 - calculation of accrued and paid insurance premiums.
The RSV-1 calculation form was presented by payers of insurance premiums making payments and other remuneration to individuals.
When did you give up?
In 2013, the calculation of insurance premiums to the Pension Fund and the MHIF (RSV-1 form) had to be submitted quarterly, by the 15th day of the second calendar month following the reporting period:
- before May 15, 2013 for the 1st quarter of 2013;
- before August 15, 2013 for the half of 2013;
- before November 15, 2013 for 9 months of 2013;
- until February 17, 2014 for 2013.
In any form?
The calculation was submitted on paper or in electronic form in accordance with the legislation Russian Federation... At the same time, organizations with an average headcount of more than 50 people had to submit reports in the RSV-1 form only in in electronic format.
From the first to the fourth quarter of 2013, the RSV-1 form - Calculation of accrued and paid insurance premiums was in force.
Approved by Order of the Ministry of Labor of the Russian Federation of December 28, 2012 N 639 (registered with the Ministry of Justice on March 4, 2013 No. 27441) Pension Fund Russian Federation and mandatory health insurance v Federal fund compulsory medical insurance by payers of insurance premiums making payments and other remuneration to individuals, and the Procedure for filling it out. "
What is the difference between the RSV-1 form for 2013 and the form that was in force in 2012?
In Section 1, line 121 has been added to reflect contributions additionally assessed from the beginning of the billing period with amounts exceeding the limit for the base for calculating insurance premiums. It is required to fill it in only under column 3 (Insurance part), in the event that additional charges have been made for previous periods for amounts exceeding the maximum value of the base.
Added columns to reflect the accrued and paid contributions at the additional tariff for selected categories payers of insurance premiums:
Column 5 - in accordance with Part 1 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ
Column 6 - in accordance with Part 2 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ
Compulsory health insurance premiums are shown in Column 7.
Section 2 is called “Calculation of insurance premiums for the tariff and for the additional tariff” and includes Sections:
2.1. Calculation of insurance premiums according to the tariff
2.2. Calculation of insurance premiums at an additional tariff for certain categories of payers of insurance premiums specified in Part 1 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ *
2.3. Calculation of insurance premiums at an additional tariff for certain categories of payers of insurance premiums specified in part 2 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ **
* With regard to payments and other remuneration in favor of individuals employed in the relevant types of work specified in subparagraph 1 of paragraph 1 of article 27 of the Federal Law of December 17, 2001 No. 173-FZ "On labor pensions in the Russian Federation"
** With regard to payments and other remuneration in favor of individuals employed in the relevant types of work specified in subparagraphs 2-18 of paragraph 1 of article 27 of the Federal Law of December 17, 2001 No. 173-FZ "On labor pensions in the Russian Federation"
Sections 2.2 and 2.3 are filled out by policyholders who have jobs with difficult, harmful working conditions, in hot workshops, work in which gives the right to early retirement and paying premiums at additional rates.
In Section 3.1, the number of lines has been increased to indicate the dates of issue and expiration dates of certificates:
- A certificate confirming the fact of establishing a disability issued by federal government agencies medical and social expertise;
- Certificate of the medical labor expert commission on the conditions and nature of the work of disabled people.
New columns have been added to Section 4:
Column 2 - Basis for additional accrual of insurance premiums
Indicated 1 - in the case of additional charges on acts of inspections (office and (or) field), according to which in reporting period decisions on bringing insurance premium payers to justice came into force;
Indicated 2 - if the payer of insurance premiums independently accrued insurance premiums in case of revealing the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting periods in accordance with Article 7 of the Federal Law of July 24, 2009 No. 212-FZ.
Column (6) is highlighted to reflect the additionally accrued contributions from amounts exceeding the maximum base for calculating insurance premiums.
Columns 8 and 9 to reflect the additionally assessed premiums at the additional tariff for certain categories of payers of insurance premiums.
Form valid until 2012
note, starting from January 1, 2017 calculation of RSV-1 no more need to take.
Who takes the RSV-1
Until 2017, at the end of each quarter, all employers had to submit to the PFR a calculation in the RSV-1 form. It reflected information on accrued and paid in reporting quarter insurance premiums for employees in the Pension Fund of the Russian Federation and FFOMS.
Starting from 2017, individual entrepreneurs and LLCs submit to the Pension Fund the SZV-M report and the new annual report "Information on the insurance experience of insured persons (SZV-STAZH)".
Form RSV-1 for 2016
You can download the RSV-1 report form for 2016 for free at this link.
Sample filling for 2016
You can see a sample of filling out the form according to the RSV-1 form on this page.
Reporting form
Starting from 2015, all individual entrepreneurs and organizations with an average number of employees exceeding 25 people are required to submit a RSV-1 report with a digital signature.
Completion dates in 2017 for 2016
For 2016, the calculation must be submitted on time until February 15, 2017 in paper form and until February 20 in e.Penalties for late delivery of the RSV-1 calculation
For late submission of the RSV-1 form, the following penalties are established:
- if contributions were paid - 1,000 rubles;
- if contributions have not been paid - 5% from the amount of contributions calculated to be paid for the last 3 months of the reporting period, but not more than 30% and not less 1 000 rubles.
Since 2014, personalized accounting information has been included in the calculation of RSV-1. Failure to submit them is subject to separate fine – 5% from contributions accrued for the last three months of the reporting period (with the maximum and minimum size the fine is not limited).
According to the Ministry of Labor of Russia, the collection of two fines for the same violation (not submitting the RSV-1 form) - unacceptable... Additional responsibility for personalized accounting should arise only in case of submission of incomplete or incorrect information. Arbitrage practice on this issue did not work out, therefore, how the territorial branches of the PFR will behave in such a situation is not known.
note that for not providing the calculation of RSV-1 from the officials of the organization I can collect a fine in the amount of 300 before 500 rubles (article 15.33 of the Code of Administrative Offenses of the Russian Federation).
Where to take the calculation of RSV-1
The RSV-1 calculation is submitted to the PFR department:
- Individual entrepreneur at his place of residence;
- LLC at the place of its location.
Note: separate subdivisions with a separate balance sheet and current account, they pay contributions and submit reports at their location.
Ways of supplying RSV-1
The RSV-1 report can be submitted in two ways:
Method 1. In paper form with a report file attached
To do this, you need to print the report in 2 copies, throw it off electronic version on a USB flash drive (digital signature is not required in this case) and take it to the PFR branch.
The fund employees will transfer the data to themselves and give you a second copy of the report with a note on its receipt.
note, in this way you can submit a report only if the average headcount does not exceed 25 people.
Method 2. In electronic form with EDS
Individual entrepreneurs and organizations with an average headcount more than 25 people are obliged to submit reports to the FIU in electronic form with an electronic digital signature (EDS).
To issue an EDS, you must conclude an agreement with one of the EDM operators and notify your PFR branch about it. After that you will be able to send RSV-1 reports via the Internet.
The process of using these services, as a rule, is quite simple and intuitive, in any case, you can always seek advice from a specialist of this company.
When you send a report via the Internet, the FIU sends a receipt for the delivery of information in a reply letter (it serves as a confirmation that you have submitted the report). After checking the report, you will receive a control protocol with its results.
RSV-1 structure for 2016
Form RSV-1 contains a title page and 6 sections
- Title page and sections 1 and 2 filled in by all employers.
- Section 3 to be filled in only if reduced tariffs are applied.
- Section 4 to be filled in if there are values in lines 120 and 121 of section 1 (information on additional assessed contributions).
- Section 5 filled in if payments are made for activities in student teams.
- Section 6 contains individual information for each employee (personalized accounting).
Basic filling rules
- The registration number with the FIU is indicated at the top of each page.
- Only one indicator fits into each line.
- In the absence of any indicators in the columns of sections 1-5, dashes are put, and the columns of section 6 are not filled in.
- In RSV-1, it is not allowed to correct errors using a correcting tool.
- At the end of each page there is a signature and date of signing.
- The seal (if any) is placed on title page where M.P. is indicated.
Instructions for filling
You can download the official instructions for filling out the RSV-1 calculation at this link.
Title page
In field " Refinement number"Is put:" 000 "(If for taxable period(quarter) the declaration is submitted for the first time), " 001 "(If this is the first fix)," 002 "(If the second), etc.
In field " Reason for clarification»The code of the reason for submitting the updated calculation is indicated:
- « 1 »- clarification of indicators related to the payment of insurance premiums for compulsory pension insurance (including additional tariffs);
- « 2 »- clarification in connection with the change in the amounts of accrued insurance contributions for compulsory pension insurance (including additional tariffs);
- « 3 »- clarification of insurance premiums for compulsory health insurance or other indicators that do not affect the information of individual records of insured persons.
Note: the revised calculation and the personalized accounting attached to the report are submitted according to the form that was in effect in the period for which the errors were detected.
In field " Reporting period (code)»Indicates the code of the period for which the report is submitted:
- I quarter - 3 ;
- Half a year - 6 ;
- 9 months - 9 ;
- Calendar year - 0 .
In field " Calendar year»Indicates the year for the reporting period, which the Calculation is submitted (revised Calculation).
Field " Termination of activity»To be filled in only in case of termination of activities due to the liquidation of the organization or the closure of the sole proprietor. In this case, the letter " L».
Further the full name of the organization is indicated in accordance with the constituent documents. Individual entrepreneurs fill out the last name, first name, patronymic (completely, without abbreviations, in accordance with an identity document).
In field " INN»Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with tax authority... For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, "5004002010—").
Field " Checkpoint»IP is not filled in. Organizations indicate the checkpoint that was received at the IFTS at the location of the organization (separate subdivision).
In field " OKVED code»The code of the main type of activity is indicated in accordance with the new OKVED classifier. Individual entrepreneurs and LLCs can find their activity codes in the extract from the Unified State Register of Legal Entities (USRLE), respectively.
In field " Contact phone number»Indicates city or mobile number phone with area code or mobile operator. You cannot use the dash and parentheses (for example, "+74950001122").
In field " Average headcount»Indicates the average number of employees (individuals) for whom payments and remunerations were made within the framework of labor relations.
In field " On pages"Indicates the number of pages that make up the RSV-1 report (for example," 000012 "). If copies of documents are attached to the report (for example, a power of attorney of a representative), then their number is indicated (if they are absent, put dashes).
Block " Reliability and completeness of information»:
In the first field, you must specify the code of the person confirming the accuracy and completeness of the information in the calculation: “ 1 "(Payer of insurance premiums)," 2 "(Representative of the payer) or" 3 "(Assignee).
Further depending on who confirms the information, the surname, name, patronymic of the head of the organization, individual entrepreneur, representative or successor (completely, without abbreviations, in accordance with the identity document) is indicated.
In the fields "Signature" and "Date" the signature of the payer (successor) or his representative and the date of signing the Calculation (if there is a seal - put in the MP field).
If the declaration is submitted by a representative, then it is necessary to indicate the type of document confirming his authority. If an organization is a representative of a legal entity, then its name must be indicated in the appropriate field.
Section 1. Calculation of accrued and paid insurance premiums
Line 100. The balance of contributions payable at the beginning of the billing period
The values of the columns of line 100 must be equal to the values of the corresponding columns of line 150 of the Calculations for the previous settlement period.
If there is an overpayment in column 4 of line 150 of the Calculation for the previous billing period, the value of column 3 of line 100 of the Calculation for the current billing period must be equal to the sum of the values of columns 3 and 4 of line 150 of the Calculation for the previous billing period.
The value of column 4 of line 100 must not be less than zero.
Lines 110-114. Accrued contributions from the beginning of the billing period and for the last 3 months
The value of line 110 should be equal to the sum of the values of line 110 of the Calculation for the previous reporting period of the calendar year and line 114 of the submitted Calculation, and should also be equal to the sum of the corresponding values of subsection 2.1 (for each tariff code), subsections 2.2, 2.3, 2.4 of the presented Calculation (in case of acquisition or loss of the right to apply a reduced tariff based on the results of the reporting (settlement) period, these equalities are not met):
- the value of line 110 of column 3 should be equal to the sum of the values of lines 205 and 206 of column 3 of subsection 2.1 for all tariff codes;
- line 110 columns 6, 7 reflect the accrued insurance premiums at the additional rate for payers of insurance premiums specified in parts 1, 2 and 2.1 of Article 58.3 of the Federal Law No. 212 dated July 24, 2009, which are payable to the Pension Fund of the Russian Federation;
- the value of column 6 of line 110 must be equal to the value of the sums of line 224 of column 3 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 3 of subsection 2.4 with the base code "1";
- the value of column 7 of line 110 must be equal to the value of the sums of line 234 of column 3 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 3 of subsection 2.4 with the base code "2";
- the value of line 110 of column 8 should be equal to the sum of lines 214 of column 3 of subsection 2.1 for all tariff codes;
- the value of line 111 of column 3 should be equal to the sum of lines 205 and 206 of column 4 of subsection 2.1 for all tariff codes;
- the value of line 112 of column 3 should be equal to the sum of lines 205 and 206 of column 5 of subsection 2.1 for all tariff codes;
- the value of line 113 of column 3 must be equal to the sum of lines 205 and 206 of column 6 of subsection 2.1 for all tariff codes;
- in lines 111, 112, 113, columns 4 and 5 are not subject to completion;
- lines 111, 112, 113, column 6 reflect the accrued insurance premiums at the additional tariff in respect of payments and other remuneration in favor of individuals employed in the types of work specified in clause 1 of part 1 of article 30 of the Federal Law No. 400 of December 28, 2013, payers of insurance premiums specified in parts 1 and 2 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, which are payable to the PFR, in the corresponding months of the reporting period;
- lines 111, 112, 113 of column 7 reflect the accrued insurance premiums at the additional tariff in relation to payments and other benefits in favor of individuals employed in the types of work specified in paragraphs. 2-18 paragraph 1 of Article 27 of the Federal Law No. 173 of December 17, 2001, by the payers of insurance premiums specified in parts 2 and 2.1 of Article 58.3 of the Federal Law No. 212 of July 24, 2009, which are payable to the Pension Fund of the Russian Federation, in the respective months of the reporting period;
- the value of column 6 of line 111 should be equal to the value of the sums of line 224 of column 4 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 4 of subsections 2.4 with the base code "1";
- the value of column 6 of line 112 must be equal to the value of the sums of line 224 of column 5 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 5 of subsection 2.4 with the base code "1";
- the value of column 6 of line 113 must be equal to the value of the sums of line 224 of column 6 of subsection 2.2 and lines 244, 250, 256, 262, 268 of columns 6 of subsections 2.4 with the base code "1";
- the value of column 7 of line 111 must be equal to the value of the sums of line 234 of column 4 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 4 of subsection 2.4 with the base code "2";
- the value of column 7 of line 112 must be equal to the value of the sums of line 234 of column 5 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 5 of subsection 2.4 with the base code "2";
- the value of column 7 of line 113 should be equal to the value of the sums of line 234 of column 6 of subsection 2.3 and lines 244, 250, 256, 262, 268 of columns 6 of subsections 2.4 with the base code "2";
- the value of line 111 of column 8 should be equal to the sum of lines 214 of column 4 of subsection 2.1 for all tariff codes;
- the value of line 112 of column 8 should be equal to the sum of lines 214 of column 5 of subsection 2.1 for all tariff codes;
- the value of line 113 of column 8 should be equal to the sum of lines 214 of column 6 of subsection 2.1 for all tariff codes;
- the value of line 114 should be equal to the sum of the values of lines 111-113 of the corresponding columns;
- in line 114, columns 4 and 5 are not to be completed.
Lines 120-130. Additional accrued contributions from the beginning of the billing period
Line 120 reflects the amount of insurance premiums additionally accrued according to acts of inspections (office and (or) field), for which, in the reporting period, decisions on bringing (to refuse to bring) to liability of payers of insurance premiums for committing violations of the legislation of the Russian Federation came into force on insurance premiums, as well as the amount of insurance premiums overcharged by the payer of insurance premiums revealed by the body overseeing the payment of insurance premiums.
In addition, in the case of an independent identification of the fact of non-reflection or incompleteness of the reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for the previous reporting (calculated) periods, as well as in the case of adjusting the base for calculating insurance premiums of the previous reporting (calculated) periods (based on data accounting), not recognized as an error, line 120 reflects the recalculation amounts accrued in the reporting (settlement) period.
The value of line 120 of column 3 must be equal to the value indicated in the line "Total recalculation amount" of column 6 of section 4.
The value of line 120 of column 4 must be equal to the value indicated in the line "Total recalculation amount" of column 8 of section 4.
The value of line 120 of column 5 must be equal to the value indicated in the line "Total recalculation amount" of column 10 of section 4.
The value of line 120 of column 6 must be equal to the sum of the value indicated in the line "Total amount of recalculation" of column 11 and the sum of the values of column 13 according to the base code "1" of section 4.
The value of line 120 of column 7 must be equal to the sum of the value indicated in the line "Total recalculation amount" of column 12 and the sum of the values of column 13 according to the base code "2" of section 4.
On line 121, columns 3 and 4 shall reflect the amount of recalculation of insurance premiums to finance an insurance pension from amounts exceeding the maximum base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5.1 of Article 8 of Federal Law No. 212-FZ.
The values of line 121 of column 3 are equal to the value indicated in the line "Total additionally accrued" of column 7 of section 4.
The values of line 121 of column 4 shall be equal to the value indicated in the line "Total recalculation amount" of column 9 of section 4.
In line 121, columns 5, 6, 7, 8 are not subject to completion.
On line 130, the sum of the values of the corresponding columns of lines 100, 110 and 120 is reflected.
Lines 140-144. Contributions paid from the beginning of the billing period and for the last 3 months
Line 140 reflects the amount of insurance premiums paid from the beginning of the billing period on an accrual basis to the end of the reporting period, and is calculated as the sum of the values of line 140 Calculation for the previous reporting period of the calendar year and line 144 for the last three months of the reporting period.
Lines 141, 142, 143 reflect the amount of payments on insurance premiums paid in the respective months of the reporting period.
The value of all columns of line 144 is equal to the sum of the values of the corresponding columns of lines 141, 142, 143. The value of column 4 of line 140 must be no more than the value of column 4 of line 130.
Line 150. The balance of contributions payable at the end of the reporting period
Line 150 indicates the remainder of insurance premiums payable at the end of the reporting period, which is equal to the difference between the values of lines 130 and 140. Column 4 of line 150 should not have a negative value in the absence of a negative value in column 4 of line 120.
Section 2. Calculation of insurance premiums for the tariff and additional tariff
Section 2 is completed by payers of insurance premiums making payments and other remuneration to individuals, subject to mandatory social insurance in accordance with federal laws on specific types of compulsory social insurance.
Subsection 2.1. Calculation of insurance premiums according to the tariff
When filling out subsection 2.1:
In field " Tariff code»Indicates the rate code applied by the payer in accordance with the rate codes of the payers of insurance premiums in accordance with Appendix No. 1 to this Procedure.
If during the reporting period more than one tariff was applied, then the Calculation includes as many pages of subsection 2.1 as the tariffs were applied during the reporting period.
In this case, the values lines 200-215 for inclusion in other sections of the Calculation, they participate as the sum of the values in the corresponding rows for each table in subsection 2.1 included in the Calculation.
By lines 200-204 the basis for calculating insurance contributions for compulsory pension insurance is calculated, based on the amount of payments and other benefits made in favor of individuals who are insured persons in the compulsory pension insurance system.
On line 200 the corresponding columns reflect payments and other remuneration named in parts 1, 2 of article 7 of the Federal Law of July 24, 2009 N 212-FZ, as well as accrued in accordance with international treaties on an accrual basis from the beginning of the year and for each of the last three months reporting period;
On line 201 reflects the amount of payments and other remuneration not subject to mandatory pension insurance contributions in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ and in accordance with international treaties.
On line 202
On line 203 reflects the amount of payments and other remunerations made in favor of individuals that exceed the maximum base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with part 5 of article 8 of the Federal Law of July 24, 2009 N 212-FZ.
On line 204 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Article 8 of the Federal Law of July 24, 2009 N 212-FZ. The value of the line is determined by the formula: line 200, minus line 201, minus line 202, minus line 203.
The sum of the values of columns 4-6 of line 204 for all pages of subsection 2.1 is equal to the value of column 2 of line "Total" of subsection 2.5.1.
On line 205 Column 3 reflects the amounts of accrued insurance premiums calculated by summing up the values of column 3 of line 205 of the Calculations for the previous reporting period and the values of columns 4 - 6 of lines 205 of the Calculations for the current reporting period, with the exception of payers of insurance premiums who have acquired or lost the right to apply a reduced tariff based on the results of the reporting (settlement) period.
In case of acquisition or loss of the right to apply a reduced tariff based on the results of the reporting (settlement) period, the value of column 3 of line 205 is determined by the formula: value of column 3 of line 204 multiplied by the applicable rate of insurance premiums.
Columns 4-6 of lines 205 shall reflect the amount of insurance premiums accrued for the reporting period in respect of individuals, calculated in accordance with part 3 of article 15 of the Federal Law of July 24, 2009 N 212-FZ. The sum of the values of columns 4-6 of line 205 for all pages of subsection 2.1 is equal to the value of column 3 of line "Total" of subsection 2.5.1.
On line 206 Column 3 reflects the amounts of accrued insurance premiums calculated by summing up the values of column 3 of line 206 Calculations for the previous reporting period and the values of columns 4 - 6 of line 206 for the current reporting period, with the exception of payers of insurance premiums who have acquired or lost the right to apply a reduced tariff based on the results of the reporting (settlement) period.
In the case of acquiring the right to apply a reduced tariff based on the results of the reporting (settlement) period, the value of column 3 of line 206 is equal to "0".
In case of loss of the right to apply a reduced tariff at the end of the reporting (settlement) period, the value of column 3 of line 206 is determined by the formula: the value of column 3 of line 203, multiplied by the rate of insurance premiums established for payments exceeding the maximum value of the base for calculating insurance premiums.
Columns 4-6 of line 206 reflect the amount of insurance premiums from the amounts of payments and other benefits exceeding the maximum base for calculating insurance premiums accrued for the reporting period in relation to individuals (filled in by payers applying the rate of insurance premiums established by Article 58.2 of the Federal Law of July 24, 2009 N 212-FZ).
On line 207
The value of column 3 of line 207 must be at least the maximum value of column 4-6 of line 207;
On line 208 reflects the number of individuals whose payments and other remuneration have exceeded the maximum value of the base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with part 5.1 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ;
The value of column 3 of line 208 must be not less than the maximum value of columns 4-6 of line 208.
By lines 210-213 the calculation of the basis for calculating insurance premiums for compulsory health insurance is carried out.
On line 210 the corresponding columns reflect the amounts of payments and other remunerations accrued in favor of individuals in accordance with Article 7 of the Federal Law of July 24, 2009 N 212-FZ, as well as accrued in accordance with international treaties, on an accrual basis from the beginning of the year and for each from the last three months of the reporting period.
On line 211 reflects the amounts of payments and other remuneration that are not subject to insurance premiums for compulsory medical insurance in accordance with parts 1, 2 of article 9 of the Federal Law of July 24, 2009 N 212-FZ and in accordance with international treaties.
On line 212 reflects the amount of actually incurred and documented expenses related to the extraction of income received under a copyright contract, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art, or the amount of expenses that cannot be documented and accepted for deduction in the amount established by part 7 of article 8 of the Federal Law of July 24, 2009 N 212-FZ.
On line 213 reflects the base for calculating insurance premiums for compulsory medical insurance, calculated in accordance with Article 8 of the Federal Law of July 24, 2009 N 212-FZ. The value of the line is determined by the formula: line 210 minus line 211, minus line 212.
On line 214 reflects the amount of insurance premiums accrued for compulsory health insurance.
The value of column 3 of line 214 must be equal to the sum of the values of column 3 of line 214 Calculations for the previous reporting period and columns 4-6 of lines 214 Calculations for the reporting (accounting) period, with the exception of payers of insurance premiums who have acquired or lost the right to apply a reduced tariff for the results of the reporting (settlement) period.
In the event of the acquisition or loss of the right to apply a reduced rate at the end of the reporting (billing) period, the value of column 3 of line 214 is determined by the formula: the value of column 3 of line 213 multiplied by the applicable rate of insurance premiums for compulsory health insurance.
On line 215 the number of individuals is reflected, from payments and other remuneration to whom insurance premiums are charged in accordance with the rate of insurance premiums used when completing subsection 2.1.
The value of column 3 of line 215 must be at least the maximum value of columns 4-6 of line 215.
Subsection 2.2. Calculation of insurance premiums at an additional rate for certain categories of payers specified in part 1 of Article 58.3 of the Federal Law No. 212 dated July 24, 2009
Subsection 2.2. to be filled in by payers of insurance premiums applying additional tariffs in accordance with part 1 of article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraph 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ.
When filling out subsection 2.2:
On line 220
On line 221 the corresponding columns reflect the amount of payments and other remuneration not subject to insurance premiums in accordance with Article 9 of Federal Law No. 212-FZ of July 24, 2009, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.
On line 223 Column 3 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 220 minus line 221.
The values indicated in columns 4, 5, 6 of line 223 must be equal to the sum of the values indicated in the corresponding lines of column 4 of subsection 6.7 in the absence of codes for a special assessment of working conditions.
On line 224 column 3 reflects the amount of insurance premiums calculated by summing up the values of column 3 of line 224 of the Calculations for the previous reporting period and the values of columns 4 - 6 of line 224 for the current reporting period.
Columns 4 - 6 of line 224 reflect the amount of contributions at the additional tariff for the billing period in favor of individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ.
On line 225
Subsection 2.3. Calculation of insurance premiums at an additional rate for certain categories of payers specified in Part 2 of Article 58.3 of the Federal Law No. 212 dated July 24, 2009
Subsection 2.3 filled in by payers of insurance premiums applying additional tariffs in accordance with part 2 of article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs 2- 18 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ.
When filling out subsection 2.3:
On line 230 the corresponding columns reflect the amounts of payments and other remuneration named in parts 1, 2 of article 7 of Federal Law No. 212-FZ of July 24, 2009, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.
On line 231 reflects the amount of payments and other remuneration not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ.
On line 233 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 230 minus line 231.
The values indicated in columns 4, 5, 6 of line 233 must equal the sum of the values indicated in the corresponding lines of column 5 of subsection 6.7 in the absence of codes for a special assessment of working conditions.
On line 234 column 3 reflects the amount of insurance premiums calculated by summing up the values of column 3 of line 234 of the Calculations for the previous reporting period and the values of columns 4-6 of line 234 for the current reporting period.
Columns 4-6 of line 234 reflect the amount of insurance premiums at the additional tariff for the billing period in relation to payments and other remuneration in favor of individuals, calculated in accordance with Part 3 of Article 15 of Federal Law No. 212-FZ of July 24, 2009.
On line 235 the number of individuals is reflected, from payments and other remuneration to whom insurance premiums are charged at an additional tariff.
Subsection 2.4. Calculation of insurance premiums at an additional rate for certain categories of payers specified in part 2.1 of Article 58.3 of the Federal Law No. 212 dated July 24, 2009
Subsection 2.4 is filled in by payers of insurance premiums applying additional tariffs in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs 1 - 18 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ, depending on the class of working conditions, identified based on the results of a special assessment of working conditions or certification of workplaces for working conditions, carried out in the manner prescribed by the legislation of the Russian Federation, taking into account provisions of clause 5 of article 15 of the Federal law of December 28, 2013 N 421-FZ.
If, according to the results of certification of workplaces for working conditions, the hazard class "permissible" or "optimal" is established, payers of insurance premiums additionally, taking into account the provisions of clause 5 of Article 15 of Federal Law No. 421-FZ of December 28, 2013, fill out sections 2.2 and 2.3 respectively.
- « 1 »- in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in clause 1 of part 1 of article 30 of Federal Law No. 400-FZ of December 28, 2013;
- « 2 »- in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in clauses 2 - 18 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ.
In the field "results of special assessment", "results of certification of workplaces", "results of special assessment and results of certification of workplaces", one of the values is filled with the symbol " NS":
- field " special evaluation results»To be filled in by payers of insurance premiums specified in Part 2.1 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, if there are results of a special assessment of working conditions;
- field " results of workplace certification»To be filled in by payers of insurance premiums in the presence of the results of certification of workplaces for working conditions, taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ;
- field " results of special assessment and results of certification of workplaces»To be filled in by payers of insurance premiums in the presence of the results of a special assessment of working conditions and the results of certification of workplaces for working conditions (taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ);
If during the reporting period more than one “basis” was applied for the payment of insurance premiums at an additional rate for certain categories of payers of insurance premiums, depending on the results of a special assessment of working conditions, then the Calculation includes as many pages of subsection 2.4 as “grounds »Was applied during the reporting period.
In this case, the values of the lines 240-269 for inclusion in other sections of the Calculation, they participate as the sum of the values (on grounds "1" or "2") according to the corresponding lines of subsection 2.4 included in the Calculation.
When filling out subsection 2.4:
Along lines 240, 246, 252, 258, 264 for each class and subclass of working conditions, the corresponding columns reflect payments and other remunerations named in parts 1, 2 of article 7 of Federal Law No. 212-FZ of July 24, 2009, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.
On lines 241, 247, 253, 259, 265 for each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remuneration not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.
Along lines 243, 249, 255, 261, 267 for each class and subclass of working conditions, the corresponding columns reflect the basis for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009, on an accrual basis from the beginning of the year and for each month of the reporting period.
On lines 244, 250, 256, 262, 268 for each class and subclass of working conditions, the corresponding columns reflect the amounts of accrued insurance premiums at the additional tariff in accordance with the class and subclass of working conditions, on an accrual basis from the beginning of the year and for each month of the reporting period.
Column 3 of lines is calculated by summing up the values of column 3 of the corresponding lines for the previous reporting period and the values of columns 4 - 6 of the corresponding lines for the current reporting period.
Columns 4-6 lines reflect data on the corresponding line of subsection 2.4 for each month of the reporting period.
On lines 245, 251, 257, 263, 269 reflects the number of individuals, from payments and other remuneration to whom insurance premiums are charged at an additional tariff for each class and subclass of working conditions.
Subsection. 2.5. Information on packs of documents containing the calculation of the amounts of accrued insurance premiums in relation to the insured
Subsection 2.5- to be completed by payers of insurance premiums who have completed Section 6 of the Calculation.
The subsection contains data on the stacks of documents.
When filling out subsection 2.5:
Subsection 2.5.1"The list of packs of documents of initial information of individual (personified) accounting" contains data on packs of information of individual (personified) accounting with the type of correction of information "initial":
- the number of completed lines must correspond to the number of packs of Section 6 with the "original" type of information correction;
- the lines in column 2 reflect information about the basis for calculating insurance premiums for compulsory pension insurance for the last three months of the reporting period for each pack of Section 6. The value of column 2 of the corresponding line is equal to the sum of the values specified in lines 401, 402, 403, 411, 412 , 413, etc. columns 5 of subsection 6.4 of the corresponding pack. The value indicated in the "Total" line of column 2 of subsection 2.5.1 must be equal to the value equal to the amount the values specified in columns 4, 5 and 6 of line 204 of subsection 2.1 Calculation for all tariff codes;
- the rows of column 3 reflect information on the accrued insurance premiums from the amounts of payments and other benefits that do not exceed the maximum value of the base for calculating insurance premiums, for the last three months of the reporting period for each pack of Section 6. The value of column 3 of the corresponding line is equal to the sum of the values specified in subsection 6.5 included in the appropriate pack. The value indicated in the "Total" line of column 3 of subsection 2.5.1 must be equal to the value equal to the sum of the values specified in columns 4, 5 and 6 of line 205 of subsection 2.1 Calculation for all tariff codes;
- in the rows of column 4, information on the number of insured persons is reflected, in which Sections 6 are filled in, included in the corresponding pack;
- column 5 indicates the name of the file (number of the package of documents);
Subsection 2.5.2"The list of packs of documents of correcting information of individual (personified) accounting" contains data on packs of information of individual (personified) accounting with the type "correcting" or "canceling".
The number of completed lines must correspond to the number of packs of correcting (canceling) documents of Section 6, SZV-6-1, SZV-6-2 or SZV-6-4.
In case of providing corrective information for the periods 2010 - 2013. as part of the Calculation, forms SZV-6-1, SZV-6-2 or SZV-6-4 are submitted in accordance with the rules for filling them out and submitting them (accompanied by an inventory) (Instructions for filling out forms for individual (personified) accounting documents in the compulsory pension insurance system , approved by the Resolution of the PFR Board of July 31, 2006 N 192p. Registered with the Ministry of Justice of Russia on October 23, 2006 N 8392), the ADV-6-2 form is not submitted.
In lines by columns 2 and 3 information on the period for which the information is being corrected is indicated, which is reflected in the correcting (canceling) Sections 6, SZV-6-1, SZV-6-2 or SZV-6-4 of the stack of documents.
In lines column 4 - 6 information on the amounts of recalculation of insurance premiums for compulsory pension insurance from the amounts of payments and other benefits not exceeding the maximum base for calculating insurance premiums, in relation to insured persons, on which corrective or canceling information is filled in, is reflected.
The meaning of each line column 4 subsection 2.5.2 must be equal to the sum of the values indicated in the "Total" line of column 3 of subsection 6.6 with the type of information "original" included in the corresponding line of subsection 2.5.2 of the stack of documents.
The meaning of each line column 5 subsection 2.5.2 must be equal to the sum of the values indicated in the "Total" line of column 4 of subsection 6.6 with the type of information "original" included in the corresponding line of subsection 2.5.2 of the stack of documents.
The meaning of each line column 6 subsection 2.5.2 must be equal to the sum of the values specified in the "Total" line of column 5 of subsection 6.6 with the type of information "original" included in the corresponding line of subsection 2.5.2 of the stack of documents.
In lines column 7 reflects the number of insured persons on whom the forms SZV-6-1, SZV-6-2, SZV-6-4, Section 6, included in the corresponding package of documents, have been completed.
V box 8 the file name (number of the stack of documents) is indicated.
Section 3. Calculation of compliance with the conditions for the right to apply a reduced tariff
Subsection 3.1 Calculation of compliance with the conditions for the right to apply a reduced tariff for the payment of insurance premiums by the payers specified in clause 6, part 1 of Article 58 of the Federal Law No. 212 of July 24, 2009
Subsection 3.1 filled in by organizations operating in the area information technologies(with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and make payments to individuals working in a technical and innovative special economic zone or industrial production special economic zone) and apply the rate of insurance premiums established by part 3 Article 58 of the Federal Law of July 24, 2009 N 212-FZ.
When filling out subsection 3.1:
- in order to comply with the criteria specified in Part 2.1 of Article 57 of the Federal Law of July 24, 2009 N 212-FZ, and compliance with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, organizations operating in the field of information technologies, fill in columns 3, 4 on lines 341 - 344.
- in order to comply with the criteria specified in part 2.2 of Article 57 of the Federal Law of July 24, 2009 N 212-FZ, and compliance with the requirements of part 5 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, newly created organizations fill out only column 4 on lines 341 - 344;
- on line 341 reflected total amount income determined in accordance with article 248 Tax Code Russian Federation;
- on line 342 reflects the amount of income from the sale of copies of computer programs, databases, the transfer of exclusive rights to computer programs, databases, the granting of rights to use computer programs, databases under license agreements, from the provision of services (performance of work) for the development, adaptation and modification computer programs, databases (software and information products of computer technology), as well as services (works) for the installation, testing and maintenance of these computer programs, databases;
- meaning lines 343 is defined as the ratio of the values of lines 342 and 341 multiplied by 100;
- on line 344 the average / average number of employees is indicated, calculated in the order determined by orders Federal Service state statistics;
- on line 345 the date and number of the entry in the register of accredited organizations operating in the field of information technology, based on the received extract from the specified register, sent by the authorized federal executive body in accordance with paragraph 9 of the Regulation on state accreditation of organizations operating in the field of information technology, approved by Resolution of the Government of the Russian Federation of November 6, 2007 N 758 "On state accreditation of organizations operating in the field of information technology" (Collected Legislation of the Russian Federation, 2007, N 46, Art. 5597; 2009, N 12, Art. 1429; 2011 , N 3, Art.542).
Subsection 3.2. Calculation of compliance with the conditions for the right to apply a reduced tariff for payment of insurance premiums by payers specified in clause 8, part 1 of Article 58 of the Federal Law No. 212 dated July 24, 2009
Subsection 3.2 filled in by organizations and individual entrepreneurs applying the simplified taxation system and carrying out the main type economic activity, provided for by paragraph 8 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, classified in accordance with OKVED, and applying the tariff established by Part 3.4 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ:
a) food production (OKVED code 15.1 - 15.8);
b) production of mineral waters and other non-alcoholic beverages (OKVED code 15.98);
c) textile and clothing production (OKVED code 17, 18);
d) production of leather, leather goods and footwear (OKVED code 19);
e) wood processing and production of wood products (OKVED code 20);
f) chemical production (OKVED code 24);
g) production of rubber and plastic products (OKVED code 25);
h) production of other non-metallic mineral products (OKVED code 26);
i) production of finished metal products (OKVED code 28);
j) production of machinery and equipment (OKVED code 29);
k) production of electrical equipment, electronic and optical equipment (OKVED code 30 - 33);
m) production Vehicle and equipment (OKVED code 34, 35);
m) furniture production (code OKVED 36.1);
o) production of sporting goods (OKVED code 36.4);
o) production of games and toys (OKVED code 36.5);
p) research and development (OKVED code 73);
c) education (OKVED code 80);
r) healthcare and provision of social services (OKVED code 85);
s) the activities of sports facilities (OKVED code 92.61);
t) other activities in the field of sports (OKVED code 92.62);
x) processing of secondary raw materials (OKVED code 37);
c) construction (OKVED code 45);
h) maintenance and repair of vehicles (OKVED code 50.2);
w) disposal of waste water, waste and similar activities (code OKVED 90);
y) transport and communications (OKVED code 60 - 64);
y) the provision of personal services (OKVED code 93);
e) production of cellulose, wood pulp, paper, cardboard and products from them (OKVED code 21);
y) production of musical instruments (code OKVED 36.3);
z) production of various products not included in other groups (OKVED code 36.6);
i.1) repair of household goods and personal items (OKVED code 52.7);
i.2) management real estate(OKVED code 70.32);
z.3) activities related to the production, rental and screening of films (OKVED code 92.1);
z.4) activities of libraries, archives, club-type institutions (except for the activities of clubs) (OKVED code 92.51);
z.5) the activities of museums and the protection of historical places and buildings (OKVED code 92.52);
z.6) activities of botanical gardens, zoos and reserves (OKVED code 92.53);
z.7) activities related to the use of computers and information technology (OKVED code 72), with the exception of organizations and individual entrepreneurs specified in clauses 5 and 6 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ;
i.8) retail pharmaceutical and medical goods, orthopedic products (OKVED code 52.31, 52.32);
z.9) production of roll-formed steel profiles (OKVED code 27.33);
i.10) production of steel wire (OKVED code 27.34).
When filling out subsection 3.2:
- on line 361 the total amount of income is indicated, determined in accordance with article 346.15 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the reporting (settlement) period;
- on line 362 the amount of income from the sale of products and (or) services rendered in the main type of economic activity is indicated;
- index lines 363 is calculated as the ratio of the values of lines 362 and 361 multiplied by 100.
Subsection 3.3 Calculation of compliance with the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers specified in clause 11, part 1 of Article 58 of the Federal Law of July 24, 2009.
Subsection 3.3 filled in by non-profit organizations (with the exception of state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying the simplified taxation system and carrying out activities in the field of social services to the population, scientific research and developments, education, health care, culture and art (the activities of theaters, libraries, museums and archives) and mass sports (except for professional), and applying the tariff established by part 3.4 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ ...
In order to comply with the criteria specified in Part 5.1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, non-profit organizations fill out lines 371 - 375 of column 3 when submitting the Calculation for each reporting period.
In order to comply with the requirements of Part 5.3 of Article 58 of Federal Law No. 212-FZ of July 24, 2009, non-profit organizations fill in lines 371 - 375 of column 4 based on the results of the billing period, i.e. when submitting the Calculation for the year.
When completing subsection 3.3:
- on line 371 the total amount of income is reflected, determined in accordance with article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of part 5.1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ;
- on line 372 reflects the amount of income in the form of earmarked income for the maintenance of non-profit organizations and their conduct of statutory activities named in paragraph 11 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ, determined in accordance with paragraph 2 of article 251 of the Tax Code of the Russian Federation ;
- on line 373 reflects the amount of income in the form of grants received for the implementation of activities named in paragraph 11 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ, determined in accordance with subparagraph 14 of paragraph 1 of article 251 of the Tax Code of the Russian Federation;
- on line 374 reflects the amount of income from the implementation of types of economic activities specified in subparagraphs r, f, i.4, i.6 of clause 8 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ;
- on line 375 reflects the share of income determined for the purpose of applying part 5.1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ and calculated as the ratio of the sum of lines 372, 373, 374 to line 371, multiplied by 100.
Section 4. Amounts of recalculation of insurance premiums from the beginning of the billing period
Section 4 is filled in and submitted by payers who were additionally charged insurance premiums in the current reporting period for the previous reporting (settlement) periods according to acts of inspections (cameral and (or) field), for which in the current reporting period decisions on prosecution.
In case of self-identification of the fact of non-reflection or incompleteness of the reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting periods, the payer may reflect the amount of self-accrued insurance premiums.
If changes are reflected in accordance with Article 17 of the Federal Law of July 24, 2009 N 212-FZ in the revised Calculation for the corresponding period, Section 4 of the Calculation for the current reporting period is not completed.
Section 5. Payments and remuneration for activities in the student team
Section 5 filled in and submitted by payers making payments and other remuneration in favor of students in professional educational organizations, educational organizations higher education full-time education for activities carried out in the student team (included in the federal or regional register of youth and children's associations that use state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.
When completing section 5:
- the number of completed lines must correspond to the number of individual students to whom the above payments and other remuneration were accrued by the payer during the reporting period;
- in column 1 the number is put down in the order of the filled lines;
- in column 2 the surname, name, patronymic of the student are reflected;
- in column 3 the date and number of the document confirming membership in the student's unit of the student are reflected;
- in column 4 the date and number of the document confirming the full-time form of study during the period of such membership are reflected;
- in column 5 for each individual student, the amount of payments and other remuneration is reflected, accrued on an accrual basis from the beginning of the year;
- in columns 6-8 the amount of payments and other remuneration accrued for the last three months of the reporting period is reflected;
- on the line " Total payments»Columns 5–8 reflect the total amount of payments and other remuneration accrued by the payer in favor of students in professional educational institutions, educational institutions of higher education in full-time education. If the section consists of several pages, the value of the "Total payments" line is reflected on the last page;
- on line 501 reflects the date and number of the entry from the register of youth and children's associations enjoying state support, which is maintained by the federal executive body in charge of implementing state youth policy.
Section 6. Personalized accounting
Section 6 is filled in and submitted to all insured persons in favor of whom payments and other remuneration were accrued in the reporting period within the framework of labor relations and civil law contracts.
Section 6 of the RSV-1 form eight subsections: information about the insured person, the reporting period, the type of information correction, etc. They replaced three forms of old personalized accounting information (forms SZV-6-4, ADV-6-5 and ADV-6-2).
For each insured employee, fill out separate section 6. In this case, information on all employees is grouped into packs (no more than 200 in each). Information from the packs is reflected in subsection 2.5.1 of the RSV-1 form. It indicates the base, contributions and other information on employees.
Information that does not contain data on the amount of payments and other remuneration accrued in favor of individuals for the last three months of the reporting period (that is, in subsections 6.4-6.8, the data is contained only in lines 400, 410 of subsection 6.4, in lines 700, 710 of subsection 6.7) are not submitted.
Information from different types information corrections ("initial", "correcting" and "canceling") are formed in separate bundles of documents.
Information correcting data for previous reporting periods (the type of information correction "correcting" and "canceling") shall be submitted together with information with the information correction type "initial" for the period in which the data is being corrected, according to the forms of presentation of information and the rules for filling them in in force in the period for which the corrective (canceling) information is submitted.
Subsection 6.1. Information about the insured person
In columns 1-3 the surname, name and patronymic of the employee are indicated in the nominative case.
In column 4 the insurance number of the individual personal account of the insured person (SNILS) is indicated.
The field “Information on the dismissal of the insured person” is filled in by placing an “X” in relation to the insured persons who worked under an employment contract and were dismissed as of the end of the reporting period in the last three months of the reporting period.
The field “Information on the dismissal of the insured person” is not filled in if the insured person works under a civil law contract.
Subsection 6.2. Reporting period
In the "Reporting period (code)" field, the period for which the Calculation is submitted is entered. The reporting periods are the I quarter, half year, nine months, calendar year, which are designated as “3”, “6”, “9” and “0”, respectively.
In the "Calendar year" field, the calendar year is entered, for the reporting period of which the Calculation is submitted (revised Calculation).
Subsection 6.3. Type of information correction
This subsection contains 2 types of fields:
- to indicate the type of information;
- to indicate the reporting period and calendar year.
For the first field, there are three options:
- "Original"- information is submitted for the first time;
- "Corrective"- information is submitted for the purpose of changing previously submitted information;
- "Canceling"- information is submitted for the purpose of complete cancellation of previously submitted information;
you need to choose one of them and put in this field the symbol “ X».
The fields "Reporting period (code)" and "Calendar year" are filled only for forms with the information type "correcting" or "canceling".
Subsection 6.4. Information on the amount of payments and other remuneration accrued in favor of an individual
Subsection 6.4 indicates the amount of payments and other remuneration accrued in favor of an individual (if there are several category codes of the insured person, then the number of lines in subsection 6.4 should be increased).
When submitting information, the correction of which is not related to a change in the rate of insurance premiums (the code of the category of the insured person), in the form with the "correcting" type, all the indicators of the form are filled in, both adjustable and not requiring adjustment.
When submitting information, the correction of which is associated with a change in the rate of insurance premiums (category code of the insured person), in the form with the "correcting" type, all the indicators of the form are filled in, both adjustable and not requiring adjustment. At the same time, two (or more) codes of the category of the insured person are indicated in the form with the “correcting” type: the canceled one and the one according to which the insurance premiums were re-calculated (“new” code).
When submitting information, the correction of which is associated with the cancellation of data on one rate of insurance premiums (category code of the insured person) and changes in data on another rate of insurance premiums (that is, the original form of information contains more than one category code of the insured person), in a form with the type "correcting »All indicators of the form are filled in, both adjustable and not requiring adjustment. At the same time, two (or more) codes of the category of the insured person are indicated in the form with the “correcting” type: the canceled one and the one according to which the insurance premiums were re-charged (“new” code).
If corrective information is provided for an insured person dismissed before the reporting period, section 6 with the "initial" type for the current reporting period is not filled out for this insured person, only a form is submitted that corrects information for previous reporting (accounting) periods.
When filling out subsection 6.4:
- in graphs on line 400(410, etc.) "Total from the beginning of the billing period, including for the last three months of the reporting period" indicates the values of the corresponding indicators on an accrual basis (taking into account the recalculation amounts) from the beginning of the billing period, in rubles and kopecks. If there are 7 values in the column, lines 400, 410, etc. the values of column 5 of subsection 6.4 of the corresponding line (400, 410, etc.) should not equal "0";
- on line 401(411, etc.) "1 month" of subsection 6.4 indicates the values of the corresponding indicators for the first month of the last three months of the reporting period, in rubles and kopecks;
- on line 402(412, etc.) “2 month” of subsection 6.4 indicates the values of the corresponding indicators for the second month of the last three months of the reporting period, in rubles and kopecks;
- on line 403(413, etc.) “3 month” of subsection 6.4 indicates the values of the corresponding indicators for the third month of the last three months of the reporting period, in rubles and kopecks.
In the absence of line information not filled.
In column 3 the code of the category of the insured person is indicated in accordance with the Classifier of parameters used when filling out personalized information ( see Appendix 2).
In column 4 the amount of payments that are subject to taxation by insurance premiums in the Pension Fund of the Russian Federation is indicated:
- the sum of the values indicated on lines 400, 410, etc. columns 4 (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance payable for the previous reporting periods of the current calendar year) must be less than or equal to the sum of the values specified in line 200 of column 3 of all subsections 2.1;
- the sum of the values specified in lines 401, 411, etc. columns 4, must be greater than or equal to the sum of values according to the formula (line 200 of column 4 minus line 201 of column 4) of all subsections 2.1 of the Calculation;
- the sum of the values specified in lines 402, 412, etc. columns 4, must be greater than or equal to the sum of values according to the formula (line 200 of column 5 minus line 201 of column 5) of all subsections 2.1 of the Calculation;
- the sum of the values specified in lines 403, 413, etc. columns 4, must be greater than or equal to the sum of the values according to the formula (line 200 of column 6 minus line 201 of column 6) of all subsections 2.1 of the Calculation;
- indication of the values "Total from the beginning of the billing period, including for the last three months of the reporting period" (lines 400, 410, etc.) is mandatory, provided that there is information in lines 401 - 403, 411 - 413, etc.
In column 5 the amount of payments subject to insurance premiums within the amount of the taxable base established for the current year is indicated:
- the sum of the values indicated on lines 400, 410, etc. columns 5 (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance payable for the previous reporting periods of the current calendar year) must be less than or equal to the sum of the values specified in line 204 of column 3 of all subsections 2.1;
- the sum of the values specified in lines 401, 411, etc. column 5, must be equal to the sum of the values specified in line 204 of column 4 of all subsections 2.1 of the Calculation;
- the sum of the values specified in lines 402, 412, etc. column 5, must be equal to the sum of the values specified in line 204 of column 5 of all subsections 2.1 of the Calculation;
- the sum of the values specified in lines 403, 413, etc. columns 5, must be equal to the sum of the values indicated in line 204 of columns 6 of all subsections 2.1 of the Calculation.
In column 6 it is necessary to reflect the amount of accruals under contracts of a civil law nature also within the limits of the size of the taxable base.
The values indicated in all lines of column 6 should not exceed the values indicated in the corresponding lines of column 5 of subsection 6.4.
In column 7:
- the sum of the values indicated on lines 400, 410, etc. columns 7 (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance, exceeding the maximum value of the base for calculating insurance premiums payable for the previous reporting periods of the current calendar year), must be less than or equal to the sum of the values indicated in line 203 of column 3 of all subsections 2.1;
- the sum of the values specified in lines 401, 411, etc. column 7, must be equal to the sum of the values specified in line 203 of column 4 of all subsections 2.1 of the Calculation;
- the sum of the values specified in lines 402, 412, etc. column 7, must be equal to the sum of the values specified in line 203 of column 5 of all subsections 2.1 of the Calculation;
- the sum of the values specified in lines 403, 413, etc. columns 7, must be equal to the sum of the values specified in line 203 of columns 6 of all subsections 2.1 of the Calculation;
- the values indicated in all lines of column 4 must be greater than or equal to the sum of the values in the corresponding lines of columns 5 and 7.
Subsection 6.5. Information about the accrued insurance premiums
In subsection 6.5 indicates the amount of insurance premiums for compulsory pension insurance, calculated at all rates of insurance premiums in the last three months of the reporting period from payments and other benefits that do not exceed the maximum base for calculating insurance premiums, in rubles and kopecks.
If during the reporting period the category code of the insured person has been changed, subsection 6.5 indicates the total amount of accrued insurance premiums, calculated on the basis of tariffs for all categories of insured persons.
In the absence of information, subsection 6.5 is not completed.
Subsection 6.6. Corrective Information Information
Subsection 6.6 is filled out in the forms with the information type "initial" if in the last three months of the reporting period the payer of insurance premiums corrects the data presented in the previous reporting periods.
In the presence of data in subsection 6.6 additionally, in mandatory corrective (canceling) sections 6 and (or) forms SZV-6-1, and (or) SZV-6-2, and (or) SZV-6-4 are provided.
Corrective (canceling) information shall be submitted according to the forms of presentation of information of individual (personified) accounting that were in effect in the period for which errors (distortions) were detected.
When adjusting information for reporting periods, starting from the first quarter of 2014, information on the amounts of recalculation of insurance premiums is indicated in column 3.
When correcting information for the reporting periods 2010 - 2013. information on the amounts of recalculation of insurance premiums is indicated in columns 4 and 5.
Subsection 6.7. Information on the amount of payments and other remuneration in favor of an individual employed in the relevant types of work, from which insurance premiums were charged at an additional tariff for certain categories of payers specified in parts 1, 2 and 2.1 of Article 58.3 of the Federal Law No. 212 dated July 24, 2009 ...
In subsection 6.7 the amount of payments and other remunerations accrued by payers of insurance premiums - insured in favor of an individual employed in work, giving the right to early assignment of a pension, for the last three months of the reporting period with a monthly breakdown in rubles and kopecks is indicated.
When specifying several codes for a special assessment of working conditions, the number of lines in subsection 6.7 should be increased accordingly.
In the columns on line 700 (710, etc.) "Total from the beginning of the billing period, including for the last three months of the reporting period", the values of the corresponding indicators are indicated on an accrual basis (taking into account the recalculation amounts) from the beginning of the billing period.
The amount of payments and other remuneration accrued in favor of the insured person employed in the types of work specified in clause 1 of part 1 of article 30 of Federal Law No. 400-FZ of December 28, 2013, is indicated in column 4.
- the sum of the values indicated on lines 700, 710, etc. columns 4 of all information for which the code for a special assessment of working conditions is not indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with part 1 of article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, subject to payment for the previous reporting periods of the current calendar year), must have a value less than or equal to the value indicated in line 223 of column 3 of subsection 2.2 of the Calculation;
- the sum of the values indicated on lines 701, 711, etc. columns 4, all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 223 of column 4 of subsection 2.2 of the Calculation;
- the sum of the values indicated on lines 702, 712, etc. columns 4, all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 223 of column 5 of subsection 2.2 of the Calculation;
- the sum of the values indicated on lines 703, 713, etc. columns 4, all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 223 of column 6 of subsection 2.2 of the Calculation;
- the amount of payments and other remuneration accrued to the insured person engaged in the types of work specified in subparagraphs 2 - 18 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 N 173-FZ, is reflected in column 5 of subsection 6.7;
- the sum of the values indicated on lines 700, 710, etc. Columns 5 of all information for which the code for a special assessment of working conditions is not indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with Part 2 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, subject to payment for the previous reporting periods of the current calendar year), must have a value less than or equal to the value indicated in line 233 of column 3 of subsection 2.3 of the Calculation;
- the sum of the values indicated on lines 701, 711, etc. columns 5, all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 233 of column 4 of subsection 2.3 of the Calculation;
- the sum of the values indicated on lines 702, 712, etc. columns 5, all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 233 of column 5 of subsection 2.3 of the Calculation;
- the sum of the values indicated on lines 703, 713, etc. columns 5, all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 233 of column 6 of subsection 2.3. Calculation;
- the sum of the values indicated on lines 700, 710, etc. columns 4 and / or columns 5 of all information for which the code for a special assessment of working conditions corresponding to subclass 4 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for the previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 243 of subsection 2.4 Calculations;
- the sum of the values indicated on lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 4 is indicated, and included as an appendix to the Calculation, must have a value equal to that indicated in lines 243 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
- the sum of the values indicated on lines 700, 710, etc. columns 4 and / or columns 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.4 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for the previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 249 of subsection 2.4 Calculations;
- the sum of the values indicated on lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.4 is indicated, and included as an annex to the Calculation, must have a value equal to that indicated in lines 249 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
- the sum of the values indicated on lines 700, 710, etc. columns 4 and / or columns 5 of all information for which the code for a special assessment of working conditions corresponding to subclass 3.3 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for the previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 255 of subsection 2.4 Calculations;
- the sum of the values indicated on lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.3 is indicated, and included as an appendix to the Calculation, must have a value equal to that indicated in lines 255 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
- the sum of the values indicated on lines 700, 710, etc. columns 4 and / or columns 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.2 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-ФЗ, payable for the previous reporting periods of the current calendar year), must have a value less than or equal to the value indicated in column 3 of line 261 of subsection 2.4 Calculations;
- the sum of the values indicated on lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.2 is indicated, and included as an annex to the Calculation, must have a value equal to that indicated in lines 261 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
- the sum of the values indicated on lines 700, 710, etc. columns 4 and / or columns 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.1 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for the previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 267 of subsection 2.4 Calculations;
- the sum of the values indicated on lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.1 is indicated, and included in the Calculation, must have a value equal to that indicated in lines 267 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
- indication of the values "Total from the beginning of the billing period, including for the last three months of the reporting period" (lines 700, 710, etc.), provided that there is information in lines 701-703, 711-713, etc. ;
- the code of a special assessment of working conditions based on the results of a special assessment of working conditions and (or) certification of workplaces for working conditions is indicated in column 3 of subsection 6.7 and is filled in in accordance with the Classifier of parameters used when filling out personalized information ( see Appendix 2).
Subsection 6.8. Period of work for the last three months of the reporting period
When filling out subsection 6.8:
The dates indicated in columns 2, 3 must be within the reporting period and are filled in: "from (dd.mm.yyyy.)" To "until (dd.mm.yyyy.)".
If the insured person has periods of work in the reporting period under an employment contract and a civil law contract, the periods of work are indicated separate lines for each of the types of contracts (grounds).
In this case, the period of service within the framework of a civil law contract is filled in with the reflection of the code "CONTRACT" or "NEOPLDOG" in column 7 of subsection 6.8.
Column 4 "Territorial conditions (code)" is filled in in accordance with the Classifier of parameters used when filling out personalized information, in accordance with Appendix 2.
The size district coefficient, established in a centralized manner to the wages of workers in non-production industries in the regions Far north and localities equated to the regions of the Far North are not indicated.
In the event that an employee performs work during a full working day in a part-time working week, the period of work is reflected according to the actually worked working time.
If the employee performs work on a part-time basis, the volume of work (rate share) in this period is reflected.
The work of the insured person under conditions giving the right to early assignment of a pension is reflected in Section 6 in accordance with the Classifier of parameters used when filling out personalized information, in accordance with Appendix No. 2 to this Procedure (columns 5 "Special working conditions (code)", 6 and 7 "Calculus insurance experience"-" Basis (code) "," Additional information ", 8 and 9" Conditions for early appointment of an insurance pension "-" Basis (code) "," Additional information ").
In this case, the code of special working conditions or conditions for early assignment of a pension is indicated only if insurance premiums have been paid at an additional rate for the period of work under conditions that give the right to early assignment of a pension.
When an employee performs types of work that give the insured person the right to early assignment of an old-age insurance pension in accordance with Article 30 of the Federal Law of December 28, 2013 N 400-FZ, the employee's profession code is indicated in accordance with the Classifier of parameters used when filling out personalized information , according to Appendix No. 2 to this Procedure, in the next line, starting with the column "Special working conditions". Code writing is not limited by the width of the graph.
Columns 5, 6, 7, 8 and 9 are not filled out if the special working conditions are not documented, or when the employee's employment in these conditions does not meet the requirements of the current regulatory documents.
When an employee performs types of work that give the insured person the right to early assignment of an insurance pension for old age, in accordance with Lists 1 and 2 of industries, jobs, professions, positions and indicators that give the right to preferential provision, approved by the Resolution of the Cabinet of Ministers of the USSR of 01/26/1991 N 10, the code of the corresponding position of the List is indicated in the next line, starting with column 5 "Special working conditions". Code writing is not limited by the width of the graph.
The "SEASON" value is filled in only if a full season has been worked out in the works provided for by the list of seasonal works, or a full navigation period on water transport.
The value "FIELD" is filled in if the value "27-6" is indicated in the column "Special working conditions (code)" and only on the condition that work in expeditions, parties, detachments, on sites and in brigades on field work (exploration, prospecting, topographic and geodetic, geophysical, hydrographic, hydrological, forest management and survey) was carried out directly in the field.
For insured persons employed in jobs specified in clauses 1-18 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ, codes of special working conditions and (or) grounds for early appointment of an insurance pension are indicated only in the case of accrual (payment) of insurance premiums at an additional rate.
In the absence of accrual (payment) of insurance premiums at the additional tariff, codes of special working conditions and (or) grounds for early appointment of an insurance pension are not indicated.
Periods of work giving the right to early appointment of an old-age insurance pension, which was carried out in a part-time work week, but full-time, due to a decrease in production volumes (except for work giving the right to early appointment of an old-age insurance pension in accordance with clauses 13 and 19-21 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ, as well as the periods of work determined by the Ministry of Labor and Social Protection of the Russian Federation in agreement with the FIU or provided for by lists that, according to the conditions of labor organization, cannot performed constantly, calculated according to the actual hours worked.
The number of months taken into account in the length of service in the relevant types of work is determined by dividing the total number of actually worked full days for the number of working days in a month, calculated on average per year, 21.2 - with a five-day working week; 25.4 - with a six-day work week. The number received after this action, if necessary, is rounded to two digits. The whole part of the received number is the number of calendar months. For the final calculation, the fractional part of the number is converted into calendar days at the rate of 1 calendar month is equal to 30 days. When translating, the integer part of the number is taken into account, rounding is not allowed.
For the corresponding periods of work, limited by the dates "Start of the period" and "End of the period" in column 7 "Calculation of the insurance period the basis (code), additional information», The working time is reflected in the calendar calculation translated in the specified order (month, day).
When filling out the length of service of convicted persons (months, days), the number of calendar months and days of work of the convicted insured person counted in the length of service is indicated.
To be completed only for convicted insured persons serving sentences in places of deprivation of liberty.
The time spent under water (hours, minutes) is to be filled only for divers and other insured persons working under water.
Data on the flight hours of insured persons - civil aviation flight personnel (hours, minutes) shall be filled in only if one of the values is indicated in the column “basis (code)”: AIRPLANE, SPETSAV.
Data on the flight hours of the insured persons, participants of test flights (hours, minutes) are filled in if one of the values of ITSISP, ITSMAV, INSPECT, LETISP is indicated in the column "Reason (code)".
The scope of work (percentage of the rate) for the position held by medical workers is filled out if one of the values is indicated in the column "basis (code)": 27-CM, 27-GD, 27-CMHR, 27-GDHR.
The rate (share of the rate) and the number of teaching hours worked by teachers in schools and other institutions for children is filled out if column 6 “basis (code)” indicates one of the values 27-PD, 27-PDRK.
Wherein:
- if in column 8 "basis (code)" the value of 27-PD is indicated, the indication of the rate (share of the rate) is mandatory, the indication of the number of teaching hours is optional, including by positions and institutions provided for in paragraph 6 of the Rules approved by the decree of the Government of the Russian Federation dated October 29 .2002 N 781 (work as a teacher primary grades educational institutions specified in paragraph 1.1 of the section "Name of institutions" of the list, teachers located in countryside general education schools of all names (with the exception of evening (shift) and open (shift) general education schools) is included in the length of service, regardless of the volume of the academic load performed).
- if in column 8 "basis (code)" the value of 27-PDRK is indicated, the indication of the rate and number of teaching hours is mandatory for positions and institutions provided for in subparagraph "a" of paragraph 8 of the Rules approved by the Government of the Russian Federation of October 29, 2002 N 781 (in work experience is counted as work in the position of director (head, head) of the institutions specified in clauses 1.1, 1.2 and 1.3 (except for orphanages, including sanatoriums, special (correctional) for children with developmental disabilities) and clauses 1.4-1.7, 1.9 and 1.10 of the section "Name of institutions" of the list, for the period from September 1, 2000, it is counted in the length of service provided that teaching work in the same or in another institution for children is not less than 6 hours per week (240 hours per year), and in institutions of secondary vocational education specified in clause 1.10 of the section "Name of institutions" of the list, provided that teaching work is carried out in the amount of at least 360 hours per year).
- if in column 8 “basis (code)” the value of 27-PDRK is indicated, the indication of the rate is obligatory; an indication of the number of training hours is optional for positions and institutions provided for in subparagraph "b" of paragraph 8 of the Rules approved by the Resolution of the Government of the Russian Federation of October 29, 2002 N 781 (work experience includes work performed during normal or reduced working hours stipulated by labor legislation, work in the positions of director (chief, head) of orphanages, including sanatoriums, special (correctional) ones for children with developmental disabilities, as well as deputy director (chief, head) for educational, educational, educational, production, educational production and other work directly related to the educational (educational) process of the institutions specified in paragraphs 1.1-1.7, 1.9 and 1.10 of the section "Name of institutions" of the list, regardless of the time when this work was performed, as well as teaching).
For insured persons working in territorial working conditions or in types of work that give the right to the early appointment of an old-age insurance pension, the code of the territorial working conditions or the code of special working conditions and conditions for the early appointment of an insurance pension is not indicated if, when reflecting the information in section 6.8 Form RSV-1, the following additional information is indicated:
- Holiday to care for the child;
- vacation without retention wages, downtime due to the fault of the employee, unpaid periods of suspension from work (inadmissibility to work), unpaid leave of up to one year, provided to teachers, one additional day off per month without pay for women working in rural areas, unpaid participation time on strike and other unpaid periods;
- advanced training with a break from production;
- fulfillment of state or public duties;
- days of donating blood and its components and days of rest provided in connection with this;
- suspension from work (non-admission to work) through no fault of the employee;
- additional vacations for employees who combine work with training;
- parental leave from 1.5 to 3 years old;
- additional leave of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant;
- additional days off for persons caring for children with disabilities.
The “CHILDREN” code is filled in if one of the child's parents is granted parental leave to care for a child under the age of one and a half years.
The “DLDETI” code is filled in if one of the parents is granted parental leave to care for a child between the ages of one and a half to three years;
The “DETIPRL” code is filled in in the event that parental leave is granted until the child reaches the age of three years to the grandmother, grandfather, other relatives or guardians who are actually caring for the child.
2017-03-27
Form RSV-1 is a report that all employers submit on a quarterly basis, reporting on accrued and paid for compulsory pension insurance, as well as compulsory health insurance.
Form RSV-1, current in 2016, approved by the Resolution of the PFR Board dated January 16, 2014 No. 2p as amended by Resolutions of the PFR Board dated 04.06.2015 No. 194p. Free download RSV form-1 for Q1 2016 can be found at the link below in excel format.
As an example, we also propose to download a sample of filling RSV-1 for the 1st quarter of 2016. A sample for free download is at the bottom of the article.
RSV-1 form is submitted by all employers in paper form if there are less than 25 employees, in electronic, if there are 25 or more employees. The deadline for the delivery of the paper RSV-1 is no later than the 15th day of the second month for the reporting period, the deadline for the delivery of the electronic RSV-1 is no later than the 20th day of the second month.
You need to hand over the RSV-1 form to the Pension Fund. The report includes sections for reflecting data on accrued and paid insurance premiums to the Pension Fund of the Russian Federation and FFOMS (for mandatory pension and health insurance).
Filling rules
The report form is represented by six sections and a title page.
It is necessary to fill in RSV-1, following the following rules:
- each cell must be filled with only one character, letter, number;
- a dash is placed in empty cells;
- data in the fields is entered from left to right;
- if there is nothing to add to the section, then it is not filled out or printed;
- each sheet new form RSV-1 must be numbered in the format 001, 002, etc .;
- the correction in the completed RSV-1 is made as follows - one line crosses out the incorrect information, the correct one is written next to it, the corrector's signature and the seal of the organization are put;
- for manual filling, a paste of a shade of blue, purple, black is used;
- letters should be capital, clear, even;
- amounts are expressed in rubles and kopecks.
New monthly reporting in the FIU in 2016 -.
Sample filling RSV-1 for the 1st quarter of 2016
An example of filling out the new RSV-1 form for the 1st quarter of 2016 can be downloaded for free below.
It is imperative to fill out the title page and the first two sections. The rest of the sections are filled in if there is data on them.
Title page
On the title page, when filling out RSV-1 for the 1st quarter of 2016, you must indicate the correct reporting period code - 3 for the first quarter. The calendar year is set to 2016. On the title page, you also need to indicate who will submit the report to the Pension Fund, it can be the head of the organization or the entrepreneur himself or any other person (representative) with a power of attorney.
Each sheet must contain the employer's registration number with the FIU.
Section 2.1
After the title page, you need to fill out the second section. Subsection 2.1 calculates insurance premiums for compulsory pension and health insurance. The current contribution rate in 2016 to the Pension Fund is 22%, to the FFOMS - 5.1%. The rate of 22% is applied until the total salary of the employee reaches the maximum base for calculating insurance premiums, which in 2016 is equal to 796,000 rubles. (). From the amount of excess, the contribution is charged at a rate of 10%. There is no limitation for contributions to the FFOMS.
The data are given for the last three months (January, February, March 2016), as well as in total since the beginning of the year (when filling in RSV-1 for the 1st quarter, these are the first three months). The result of completing section 2.1 is the accrued amounts of insurance premiums for pension and health insurance.
Sections 2.2, 2.3 and 2.4
These sections of the new RSV-1 form are filled out if the employer deducts insurance contributions to the Pension Fund of Russia at additional rates. You can read more about who should pay additional fees. The need to pay contributions at the additional tariff is determined in the course.
Section 1
This section reflects information on the accrued and paid insurance premiums for MPI and CHI. The data are given for the three months of the last quarter on a monthly basis and in total since the beginning of the year. What debt is indicated at the beginning of the reporting period, usually this is the amount of the contribution for the previous month. At the end, it is displayed at the end of the reporting period (again, the amount of the contribution for the month).
Section 3 is completed in relation to.
If the insurance premiums were recalculated, for example, based on the results control checks, then you need to complete section 4.
The fifth section is completed in relation to employees studying in parallel in educational institutions.
Each company must, within the specified time period (this year by February 17), provide payment calculations compulsory insurance to the territorial branch of the pension fund.
To do this, the accountant must fill out a special unified form RSV 1 PFR, approved by order of the Ministry of Labor No. 639n of December 28, 2009. Its filling in 2014 has some peculiarities.
Difference in filling out reporting forms in 2014
The introduction of a new form of RSV1 PFR in 2014 is due to the fact that many enterprises have sites with difficult, dangerous or harmful working conditions.
And for employees working in such conditions, other, higher rates are set for calculating insurance premiums.
It has a number of differences from the one that works:
How to fill out the PBC1 PFR form
The PFR PBC1 form contains a title page and five main sections. But not all are subject to completion.
- The first and second sections, as well as the title page, are mandatory. They must be filled in even if the company did not accrue wages in the reporting period, and did not make payments under contracts on a civil basis.
- If the working conditions of the enterprise allow the use of a reduced tariff rate to calculate insurance premiums, they must complete the third section.
- The fourth section contains information about additional payments that were made after self-identification of understated amounts or when they were discovered by PF inspectors.
- The fifth section is filled in by those enterprises where students of universities or students of secondary vocational educational institutions performed work during industrial practice or as part of student labor units. And at the same time, a civil or labor contract was drawn up, according to which insurance premiums were paid.
The main nuances of filling out the RSV1 form
You can fill in the form manually using blue or black ink.
Filling out the settlement form begins with the second section, then, if necessary, data is entered into all subsequent ones. The work on the reporting document is being completed by filling out the first section. The title page is drawn up last.
All digital data on accrued and made payments must be indicated in rubles with kopecks. In this case, you must adhere to the following rule:
- If the amount is less than 50 kopecks, then independently 20 or 45 kopecks appears in the calculation, 50 kopecks are recorded in the report. For example, the amount received in the calculation was 202 rubles 42 kopecks. The report must indicate the amount of 202 rubles 50 kopecks.
- If there are more than 50 kopecks (55 or 78), then they are rounded up to the ruble. For example, the amount of 357 rubles 59 kopecks should be written as 358 rubles.
Each column and line should contain only one indicator. A dash is inserted in a line for which there is no indicator.
Each page must contain the identification number of the company under which it is registered in the Pension Fund, as well as the date of filling out the form.
All columns must be filled in on the title page, with the exception of the “Termination of activity” field.
In addition, on the title page there must be a certifying signature of the head of the enterprise, confirmed by a seal.
Full Name general director are indicated in full
In this case, the figure "1" is put in the corresponding column (before the name of the director).
If the reliability of the calculations is certified by a representative of a specialized organization authorized for this, then the figure "2" is put. In addition to the surname and initials of the representative, the necessary data on the document confirming his authority are indicated. The document is certified by the seal of this organization.
When certifying the accuracy of the data provided in the form by the legal successor of the company paying insurance premiums, the figure "3" is put.
Categories of contributory payments
Employees of all enterprises go on business trips.
Therefore, a completely natural question arises: is it necessary to indicate travel expenses on the RSV1 form?
According to the letter of the Ministry of Labor of the Russian Federation No. 17-4 / 1647 dated October 7, 2013, all travel expenses of employees must be reflected in the report.
- When providing documents confirming the cost of travel, accommodation and meals, travel expenses are included in the amount that is not subject to insurance premiums (lines 211 and 212).
- If the documents for the business trip report were not provided, all expenses are subject to insurance premiums and are recorded in the 201st or 202nd line. The choice of line depends on the age of the employee.
An important point is the display in the RSV 1 PFR report of insurance premiums for the use of the labor of foreign workers.
Insurance contributions to the RF Pension Fund are charged in the following cases:
- when concluding an employment contract for an indefinite period;
- when concluding contracts with a specific period (for six months or more).
The accrued amounts are entered in the 203rd line.
If the contract is concluded for a period of less than six months, insurance premiums are not charged. And information about the employee is not recorded in the report.
If the company employs disabled employees, a reduced rate is applied for calculating insurance premiums. For this, the columns of the third section are filled in.
When filling out, you must be extremely careful so as not to make a mistake, indicating the date of issue of the certificate of VTEK or ITU.
It is important to correctly indicate the period for which the disability is established. Many people make the mistake of writing the word "Unlimited" or putting a dash in the "Expiration date" line. You just need to write any date, for example, 12/31/2015.
Documents confirming the possibility of granting benefits when calculating insurance premiums do not need to be attached to the report.
Documents can be claimed during the next inspection by the FIU inspectors
If an enterprise has a branch that makes independent settlements with workers, and also independently pays insurance premiums, it is not necessary to fill out reporting forms for it.
But the checkpoint of the remote branch and its address must be indicated in the RSV1 form. If the branch is not authorized to pay insurance premiums, and the company does this centrally, the report should also contain centralized information about all employees in the branches.
Form RSV 1 RPF sample
Today individual entrepreneur, as well as a legal entity are obliged to provide to the Pension Fund (its territorial branch) not only individual information, but also a certificate in the RSV-1 form.
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This document contains a fairly large amount of information, the transmission of which is strictly obligatory not only to the FIU, but also to the CHI fund.
It is imperative to comply with the deadlines for the submission of this document. Otherwise, the enterprise (or individual entrepreneur) will be fined - in accordance with the legislation in force in the territory of the Russian Federation.
Basic information
RSV-1 is a very important document. Any entrepreneur or leader of an organization, regardless of the type of used tax regime, it is imperative that you familiarize yourself with all the basic provisions and information regarding this certificate.
This will avoid many problems, as well as unnecessary attention from the Federal Tax Service. Basic information that must be read:
- definitions;
- who should take;
- normative base.
Definitions
All sorts of concepts and definitions concerning are displayed in various regulatory documents as well as current legislation.
This abbreviation has the following definition “calculation of accrued-paid insurance premiums”. Moreover, contributions to the following funds are taken into account:
This document displays all the amounts that were used for the following purposes:
Duration settlement period for RSV-1 is 12 calendar months. The duration of the reporting periods is 12, 9, 6, 3 months.
In this case, this document must be submitted on a quarterly basis. All information is received on an accrual basis from the very beginning of the calendar year.
Legislation defines following dates feed RSV-1:
If the organization was created in the middle of the year, then RSV-1 must also be submitted to it.
It is necessary to do this after the end of the quarter in which it was registered and began to conduct commercial activities, to make contributions for individuals to the appropriate funds.
Who should take
The list of organizations, as well as persons obliged to take the RSV-1, is announced in the legislation of the Russian Federation.
So, to the Pension Fund of the Russian Federation, this document in deadlines must pass:
Normative base
The regulatory framework concerning the document in the RSV-1 form is quite extensive. It includes the following:
- - this PP determines the amount of the amount, taking into account which insurance premiums are formed (for 2020 the amount was 624,000 rubles).
Over time, various amendments have been made to the regulatory framework. Most of them were included precisely in the federal law No. 333 dated 02.12.13:
There is one important nuance – reduced rates applied only to certain types of activities and organizations:
- charitable;
- pharmacy;
- Individual entrepreneurs applying the patent taxation system.
At the same time, the reduced rate can be used only until 2020. Also to regulatory framework concerning RSV-1, should include:
Some amendments have been made to the laws -, | |
Amendments have been made to laws No. 212-FZ, |
Pension legislation will soon be subject to reform. The most important change that will affect everyone (PI and legal entities) - it will be necessary to submit a monthly calculation of the RSV-1 to the Pension Fund of the Russian Federation.
The innovation is necessary to track the size of the wages of workers by age or otherwise retired.
In the future, Minitrud plans to refuse working pensioners to pay pensions at a certain salary.
Existing filing methods
RSV-1 certificate can be submitted:
- in electronic form;
- on paper.
There is one important nuance regarding the submission of these reports. In paper form, submission of RSV-1 is possible only if the company (or individual entrepreneur) has less than 25 people.
If this limit is exceeded, then it is necessary to draw up an electronic version of the document.
But even if the document is not submitted through a special system created for the circulation of important documents between government agencies and enterprises, the surrender is required to submit to the relevant authorities not only two printed paper copies of RSV-1, but also an electronic document on a flash card.
Therefore, it is best to prepare everything you need in advance, to perform the required calculations on a personal computer via Word or Excel.
There are also some differences regarding the place where you need to feed this paper. RSV-1 should be submitted:
If the enterprise is structural subdivision a larger company and has its own own balance, current account, then they represent RSV-1 at the place of their actual position.
Checking the report online
The formation of RSV-1 is not so easy. It is for this reason that a large number of various specialized resources have appeared on the Internet, allowing you to check the correctness of filling out the form using various programs.
The following applications are most often used for this:
- CheckXML.
- CheckXML-UFA.
Moreover, most of the resources are used only by current programs, the use of obsolete is excluded.
If, during the testing process, any error was found in a document uploaded to the site, specialists collaborating with the resource will be able to help make all the necessary corrections - while confidentiality is guaranteed.
Video: insurance contributions to funds (PFR, FSS, OMS)
Specialists from the Pension Fund of the Russian Federation, the FSS and the Inspectorate of the Federal Tax Service participated in the development of many of these online verification tools. You should look for confirmation of this on the pages of the site.
Penalty for late provision of RSV-1
The legislation on the territory of the Russian Federation presupposes a fine for failure to submit the RSV-1 form within the prescribed time frame. Its magnitude is not very large.
Nevertheless, it is not worth disrupting the reporting deadlines, since failure to submit the calculation on time can lead to quite serious problems with the tax authorities.
For example, the FTS may initiate office check, having perceived the failure to submit RSV-1 as an attempt by the enterprise to hide its income from the state.
Fines for failure to submit the RSV-1 form are as follows:
Legislative reforms also affected fines. So, since 2020, personalized accounting information must be included in the calculation of the form of the type under consideration.
For the absence of this information in the reporting documentation, a fine is again imposed, separately. Its size is 5% of the amount of contributions that were accrued over the last three months of the reporting period.
An important nuance regarding this fine is the absence of a minimum and maximum value. This is very important to remember, as sometimes the amount can be simply overwhelming.