Draw up a RSV report 1. Reporting on insurance premiums, form
Every company must fixed time(this year until 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 RSV form 1 Pension Fund of the Russian Federation, approved by order of the Ministry of Labor No. 639n dated December 28, 2009. Its filling in 2014 has some peculiarities.
Differences in filling out reporting forms in 2014
Introduction new form RSV1 PFR in 2014 is due to the fact that many enterprises have areas with heavy, dangerous or harmful conditions labor.
And for employees working in such conditions, different, higher rates are established for calculating insurance premiums.
It has a number of differences from the current one:
How to fill out the PFR form RVS1
The PFR form RVS1 contains a title page and five main sections. But not all of them need to be filled out.
- The first and second sections, as well as the title page, are required to be completed. They must also be filled out if the company did not accrue in the reporting period wages, and did not make payments under contracts on a civil basis.
- If the company’s working conditions allow it to use a reduced tariff rate for calculating insurance premiums, then they must fill out 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 university students or students of secondary vocational educational institutions performed work during industrial practice or as part of student labor groups. And at the same time a civil law or employment contract, according to which they were paid insurance premiums.
The main nuances of filling out the RSV1 form
You can fill out the form manually using blue or black ink.
Filling out the settlement form begins with the second section, then, if necessary, enter data into all subsequent ones. Work on the reporting document is completed by filling out the first section. The title page is completed last.
All digital data on accrued and made payments must be indicated in rubles and kopecks. In this case, you must adhere to the following rule:
- If the amount is less than 50 kopecks, then regardless of 20 or 45 kopecks appears in the accrual, 50 kopecks are recorded in the report. For example, the amount received during 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 to the nearest 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. In a line for which there is no indicator to fill in, a dash is placed.
Each page must contain an identification number the enterprise under which it is registered with the Pension Fund, as well as the date the form was filled out.
On title page All columns must be filled in, with the exception of the “Cessation of activity” field.
In addition, the title page must contain the certifying signature of the head of the enterprise, confirmed by a seal.
Full Name general director are indicated in full
In this case, the number “1” is entered in the corresponding column (before the director’s surname).
If the accuracy of the calculations is certified by a representative of a specialized organization authorized for this purpose, then the number “2” is entered. In addition to the surname and initials of the representative, the necessary data on the document confirming his authority is indicated. The document is certified by the seal of this organization.
When certifying the accuracy of the data provided in the form, the legal successor of the enterprise paying insurance premiums puts the number “3”.
Categories of payments subject to contributions
Employees of all enterprises go on business trips.
Therefore, a completely logical question arises: is it necessary to indicate travel expenses in 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 expenses for employee business trips must be reflected in the report.
- When providing documents confirming the costs of travel, accommodation and food, travel expenses are included in the amounts that are not subject to insurance contributions (line 211 and 212).
- If documents for the business trip report were not provided, all expenses are subject to insurance premiums and are entered in line 201 or 202. 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 premiums in Pension Fund RF is accrued in the following cases:
- when concluding an employment contract for an indefinite period;
- when concluding contracts with a certain period (six months or more).
Accrued amounts are entered in line 203.
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 included in the report.
If the company employs disabled employees, a reduced rate is applied for calculating insurance premiums. To do this, fill in the columns of the third section.
When filling out, you must be extremely careful so as not to make a mistake when indicating the date of issue of the VTEK or ITU certificate.
It is important to correctly indicate the period for which the disability is established. Many people make the mistake of writing the word “Indefinite” 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 providing benefits when calculating insurance premiums do not need to be attached to the report.
Documents may be required during the next inspection by Pension Fund inspectors
If an enterprise has a branch that carries out independent settlements with workers and also pays insurance premiums independently, there is no need to fill out reporting forms for it.
But the checkpoint of the remote branch and its address must be indicated in the PSV1 form. If the branch is not authorized to pay insurance premiums, and the enterprise does this centrally, the report must also contain centralized information about all employees in the branches.
Form RSV 1 PFR sample
If you do not provide a calculation of insurance premiums or violate the deadline, administrative liability and penalties will follow.
If the deadline for submitting the RSV-1 form is violated (for the 4th quarter - before 01/30/2020), a fine of 1000 rubles or 5% of the calculated insurance premiums will be assessed. billing period for each full or partial month of delay.
In 2019, submit a single report for the 4th quarter no later than January 30, 2020! No transfers are provided.
If errors or discrepancies are found in the form when filling out, the report will not be provided. Corrections may be made within 5 working days from the date of receipt of the notification from the Federal Tax Service. After making changes, the date of submission of the report is recognized as the day when the form of a single calculation for insurance premiums 2019 was sent for the first time (paragraphs 2 and 3 of paragraph 7 of Article 431 of the Tax Code of the Russian Federation).
Which RSV-1 form to use
Conditions for filling out RSV-1
Let's look at an example of calculating insurance premiums in 2019 for budgetary organization. GBOU DOD SDYUSSHOR "ALLUR" uses OSNO. General tax rates are established for the calculation. The average number of employees is 22.
Behind reporting months 2019 payroll amounts were (in rubles):
- October - 253,000.00;
- November - 253,000.00;
- December - 253,000.
We calculate insurance monthly to fill out RSV-1.
- Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rub.
- Compulsory medical insurance: 253,000.00 × 5.1% = 12,903.00 rubles.
- VNiM: 253,000.00 × 2.9% = 7337.00 rub.
- Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rub.
- Compulsory medical insurance: 253,000.00 × 5.1% = 12,903.00 rubles.
- VNiM: 253,000.00 × 2.9% = 7337.00 rub.
There was no excess of the base for insurance accruals in favor of employees for 2019.
For information on filling out the calculation of insurance premiums: for 9 months of 2019, wages accrued amounted to 759,300.00 rubles:
- Pension Fund of the Russian Federation: 759,300.00 × 22% = 167,046.00 rubles.
- Compulsory medical insurance: 759,300.00 × 5.1% = 38,724.00 rub.
- Social Insurance Fund: 759,300.00 × 2.9% = 22,019.00 rubles.
Estimated data for the 4th quarter (in rubles):
- Accrued salary - 759,000.00.
- Contributions to the Pension - 166,980.00.
- Compulsory medical insurance - 38,709.00.
- FSS - 22,011.00.
Final data for filling out the calculation of insurance premiums for 2019:
- accruals - 1,518,300.00 rubles;
- contributions to the Pension Fund of the Russian Federation - 334,026.00 rubles;
- Compulsory medical insurance - 77,433.00 rubles;
- FSS - 44,030.00 rubles.
How to fill out the RSV-1 form correctly
The detailed procedure for filling out the calculation of insurance premiums for 2019 is set out in the Federal Tax Service order No. ММВ-7-11/551. Taking into account the provisions of the order, we will give an example of completing the RSV-1 form for the 4th quarter of 2019.
Step 1. Title page RSV-1
On the title page of the single calculation we indicate information about the organization: INN and KPP (shown on all pages of the report), name, code economic activity, FULL NAME. manager, phone number. In the “Adjustment number” field we set 0 if we provide a single report for the first time during the reporting period, or we set the next adjustment number. We indicate the Federal Tax Service code and location code.
Step 2. Go to the third section of the RSV-1 calculation
Here you need to fill in personalized information about all insured persons in the organization, for each employee separately. Let's give an example of filling out information in the calculation of insurance premiums for a manager.
We reflect the adjustment number - 0, the period and date of completion.
We indicate personal data in part 3.1: employee’s INN, SNILS, date of birth, gender and citizenship. For Russian citizens, we set the value to 643 (line 120), the country code is established by Gosstandart Resolution No. 529-st dated December 14, 2001. We select the document type code (page 140) in accordance with Appendix No. 2 to the Federal Tax Service order No. ММВ-7-11/671@ dated December 24, 2014. The passport code of a citizen of the Russian Federation is 21, indicate the series and number of the passport (or information of another document).
We indicate the attribute of the insured person: 1 - insured, 2 - not. Our example of filling out a calculation for insurance premiums 2019 includes code 1.
Step 3. Completion of the third section of the RSV-1 calculation
We fill out part 2.1 of the third section of the unified insurance calculation: set the “month” field to 10 - October, 11 - November, 12 - December. We write down the category code of the insured person. In accordance with Appendix No. 8 of the Federal Tax Service order No. ММВ-7-11/551@ dated October 10, 2016, “hired employee” is the meaning of NR.
Step 4. Fill in the amount of payments and other rewards
The director's salary was 60,000.00 rubles per month. Total for the 3rd quarter - 180,000.00 rubles. Pension insurance contributions (60,000.00 × 22%) amounted to 13,200.00 rubles for each month. We indicate these amounts in special lines of the single calculation for insurance premiums.
If one of the employees exceeds the amount limit base to calculate insurance premiums, we fill out part 3.2.2, guided by the limit values established in government decree No. 1378 dated November 15, 2017. For compulsory insurance in 2019 - 1,150,000.00 rubles per employee.
The third section of the unified insurance calculation (first sheet and end) is filled out for each employee separately! Overall size accruals and insurance contributions for each employee must correspond to the amounts of the 1st and 2nd sections. If there are discrepancies in filling out, the tax authorities will not accept the report! They will not accept it if errors are found in the personal data of employees.
Step 5. Go to subsection 1.1 of Appendix No. 1 of Section 1 of the unified calculation of RSV-1
In subsection 1.1 we indicate the payer's tariff code. Information for filling out the calculation of insurance premiums for the 3rd quarter:
- 01 - for OSNO;
- 02 - for simplified tax system;
- 03 - for UTII.
Then we indicate the total values of section 3 of the RSV-1.
First, we reflect the number of people:
- general;
- the number of those who received accruals included in the calculation base;
- who has exceeded the maximum base value.
Then the amounts of accruals and insurance premiums are based on the same principle as the number.
In fields 010 (number of individuals) and 020 (number of individuals to whom payments were made and from whom insurance premiums were calculated), set the value to 22 (persons). We do not fill out field 021; it indicates the number of individuals who exceeded the base limit for accrual.
Field 030 — total amount accruals, 040 - the amount of non-taxable payments, 050 - the base for calculating insurance premiums, determined by the difference in fields 030 and 040.
Non-taxable payments (p. 040) are established by Art. 422 of the Tax Code of the Russian Federation and include:
- state benefits at the federal, regional and local levels;
- compensation and reimbursement established by the state, within the limits of standards;
- one-time cash payments in the form of financial assistance (in the event of the death of a close relative, during natural disasters and emergencies);
- financial assistance at the birth of a child up to 50,000.00 rubles; amounts above the specified limit are subject to taxes;
- financial assistance in the amount of 4,000 rubles; the amount exceeding the limit is taxed in accordance with the established procedure;
- the amount of insurance contributions, including additional insurance;
- other payments.
Field 051 - the amount of accruals exceeding the maximum base value.
Fields 060, 061 and 062 - accrued voluntary pension contributions. 060 - general (total and are the sum of lines 061 and 062), 061 - without exceeding the limit, 062 - with exceeding the limit.
Step 6. Subsection 1.2 of Appendix No. 1 of Section 1
We fill out the data for compulsory medical insurance in the same way as subsection 1.1:
- 010 and 020 - number;
- 030 - total amount of accruals;
- 040 - non-taxable payments (Article 422 of the Tax Code of the Russian Federation);
- 050 - difference between 030 and 040;
- 060 - the amount of calculated insurance premiums for compulsory medical insurance.
remember, that current legislation There are no exceedance limits (limits) under which special conditions apply.
Step 7. Fill out Appendix No. 2 of Section 1. Specify the data for calculating VNiM deductions
Let's analyze line by line what the unified calculation of insurance premiums in Appendix 2 of Section 1 includes. Line 001 (payment indicator): determined in accordance with clause 2 of Government Decree No. 294 dated 04/21/2011 and Federal Tax Service letter No. BS- dated 02/14/2017 4-11/2748@. We indicate 01 if the organization is located in the participating region pilot project FSS, 02 - for everyone else:
- 010 - indicate total insured persons;
- 020 - total amount of accruals made during the billing period;
- 030 - non-taxable payments (Article 422 of the Tax Code of the Russian Federation);
- 040 - the amount of charges exceeding the established limit. In 2019 it is equal to 865,000.00 rubles;
- 050 - base for calculating deductions;
- 051-054 — amounts of accruals (according to special conditions), If there are any.
Step 8. We finish filling out Appendix No. 2 of Section 1 of the unified calculation of RSV-1
The fields are for amounts:
- 060 — calculated insurance premiums;
- 070 - expenses incurred for payment insurance coverage(sick leave, benefits);
- 080 - expenses reimbursed by the Fund social insurance;
- 090 - payable, they are equal to the difference between calculated insurance premiums and actual expenses incurred (060 - (070 - 080)).
We indicate 1 - when paying payments to the budget; 2 - when expenses incurred exceed calculated insurance premiums.
If the organization made payments for the reporting period sick leave or benefits (amounts excluded from the calculation base), you should fill out Appendix No. 3 of Section 1. In our case, there is no data.
Step 9. Fill out section 1 (summary data) of the unified insurance reporting
We indicate the amounts payable for each type of insurance separately.
Fill out OKTMO. For each type of insurance coverage, we indicate the BCC, the amount for the billing period (quarter) and for each month.
Step 10. Specify the budget classification code
We reflect the BCC in the unified contribution report in accordance with the order of the Ministry of Finance dated 06/08/2018 No. 132n.
Filling out RSV-1 if there were sick leave and benefits
If during the billing period the company’s employees were sick or other types of benefits were accrued in their favor, reimbursed by the Social Insurance Fund, then additional sheets of the report will have to be filled out. If there are payments from Social Insurance, you will also have to fill out Appendix No. 3 to the first section of the calculation of insurance premiums.
The additional page of the report is created using general rules. Essentially, the employer provides detailed information on temporary disability. That is, it reveals:
- the number of cases that occurred during the reporting period;
- number of sick days;
- the amount accrued at the expense of the Social Insurance Fund.
Then you must indicate the specific type of benefit that was accrued in the reporting period. If there are several of them, then the employer fills out the corresponding lines of Appendix No. 3 to the first section.
Let's look at an example of how to fill out the RSV with a sick leave using an example: in the state budgetary institution"Byudzhetnik" (GBU "Byudzhetnik") employs only two employees, including the director of the institution. Both employees are citizens of the Russian Federation; employment contracts have been concluded with them. During the nine months of 2019, the number of employees of the State Budgetary Institution did not change.
In March, one of the specialists was sick for five days. In the same month, the State Budgetary Institution paid him sickness benefits in the amount of 8,207.95 rubles. (including 3283.18 rubles at the expense of OSS funds in case of VNiM). No other expenses were incurred for the payment of insurance coverage for VNIM at the institution.
The total amount of employee wages was:
- for twelve months of 2019 (reporting period) - RUB 900,000;
-
- July - RUB 100,000.00;
- August - RUB 100,000.00;
- September — 100,000.00 rub.
Other payments in favor individuals State Budgetary Institution did not produce for the nine months of 2019. The maximum amounts for insurance premiums were not exceeded for any of the employees during the reporting period of 2019. Tariffs for insurance premiums applied by the State Budgetary Institution “Budzhetnik” in 2019:
- OPS - 22%;
- Compulsory medical insurance - 5.1%;
- VNiM - 2.9%.
Right to reduced tariffs was missing. There was no basis for the accrual of additional insurance amounts. The amounts of contributions accrued by the State Budgetary Institution “Byudzhetnik” for compulsory health insurance, compulsory medical insurance and VNIM amounted to:
- for 12 months of 2019:
- for OPS - 198,000.00 rubles;
- for compulsory medical insurance - 45,900.00 rubles;
- at VNiM - 26,100.00 rubles;
- for the last three months of the reporting period:
- for July: for compulsory medical insurance - 22,000.00 rubles, compulsory health insurance - 5100.00 rubles, for VNIM - 2900.00 rubles;
- for August: for compulsory medical insurance - 22,000.00 rubles, compulsory medical insurance - 5100.00 rubles, for VNIM - 2900.00 rubles;
- for September: for compulsory medical insurance - 22,000.00 rubles, compulsory medical insurance - 5100.00 rubles, for VNIM - 2900.00 rubles.
This is what a sample of filling out the RSV-1 form for the Pension Fund of Russia 2019 looks like, Appendix No. 3 to the first section.
Common questions are: is it necessary to include “blank” sections in the RSV-1 form (for example, according to an additional tariff, if it is not applied) and what to put in the empty cells: a dash, zeros, or leave them blank?
1) About empty sections- usually they are not included, but if you leave them, there will still be no error.
2) About dashes and zeros- the same thing, PFR inspectors never found fault with the dashes and zeros, whether marked or not, when submitting the Calculation.
Compared to filling out registration forms when changing the general director or adding a participant to an LLC, where they find fault with every letter or number or font of writing (since the exact requirements are clearly stated in the legislation), here in the Calculations in the FSS and the Pension Fund of the Russian Federation, inspectors only require that there be the correct numbers are balances from previous periods, calculations of insurance premiums, payment must correspond to the data of the Pension Fund and the Social Insurance Fund.
Example situation
StroyService LLC applies a simplified taxation system (income) and charges insurance premiums for mandatory pension insurance to the Pension Fund Russian Federation and for mandatory health insurance V Federal Fund compulsory health insurance at the basic rate of 22 percent and 5.1 percent, respectively.
As of January 1, 2018, the organization had a debt to the Pension Fund for contributions to compulsory pension insurance and to the Federal Compulsory Medical Insurance Fund for compulsory health insurance for December 2017 in the amount of RUB 10,701.51, respectively. and 2,369.8 rubles.
For the first quarter of 2018, payments to employees amounted to RUB 180,900.00, including: for January – RUB 60,300.00; for February – 60,300.00 rubles; for March – 60,300.00 rubles.
For the first quarter of 2018, the organization transferred to the budget Pension Fund contributions compulsory pension insurance in the following amounts: in January - 10,701.51 rubles. (fees paid on January 15 – for December 2017); in February – RUB 13,266.00. (fees paid on February 13 – for January 2018); in March – RUB 13,266.00. (fees paid on March 18 – for February 2018).
Contributions for March 2018 in the amount of RUB 13,266.00. were listed in April (i.e. in the second quarter of 2018).
For the first quarter of 2018, the organization transferred contributions to the MHIF budget in the following amounts: in January - 2,369.80 rubles. (fees paid on January 15 – for December 2017); in February – 3,075.30 rubles. (fees paid on February 13 – for January 2018); in March – 3,075.30 rubles. (fees paid on March 18 – for February 2018).
Contributions for March 2018 in the amount of RUB 3,075.30. were listed in April (i.e. in the second quarter of 2018).
Sample of filling out RSV-1 in the Pension Fund of Russia 2018
- Section 2 -
- Section 6 in RSV-1 -
RSV-1 PFR– this is a form of calculation for the listed and accrued amounts of insurance payments.
The document displays specific amounts that were accrued and paid to employees for the following purposes:
- For the employee's pension, which is responsible for insurance.
- Contributions going to the funded part of a future pensioner.
- Part of the funds to pay into the health insurance of the central (federal) fund.
- To pay contributions to the regional fund's health insurance.
Who submits the RSV-1 report?
In accordance with Federal Law No. 212-FZ, the calculation of RSV-1 is submitted to the Pension Fund by:
- All organizations and firms, regardless of taxation regime.
- individual entrepreneurs with employees;
- individuals not recognized individual entrepreneurs who have entered into employment contracts with an individual;
Deadline for submitting RSV-1
The RSV-1 PFR report is submitted 4 times a year, that is, it is a quarterly report:
Attention: if the date falls on a holiday or day off, the deadline is postponed to the next business day.
Fines for late submission of RSV-1 calculations
The following penalties are established for late submission of the RSV-1 form:
- 1000 rubles for violation of deadlines for payment of due amounts;
- if the money is not transferred, the amount of penalties depends on the amount of non-payment:
- 5% of contributions due for mandatory transfer for the last quarter;
- not less than 1000 thousand rubles;
- guilty officials (managers and chief accountants) are separately fined in the amount of 300 to 500 rubles (Article 1.33 of the Code of Administrative Offenses of the Russian Federation).
Where is the RSV-1 calculation submitted?
Important!!! Starting from the 1st quarter of 2017, calculations for insurance premiums must be submitted to the Federal Tax Service at the location of the company, in the form approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.
In what form is it served?
The law requires filing RSV-one in two versions:
- On paper you need to prepare two copies:
- one remains in the fund;
- the second is marked with receipt;
- The electronic version has the following features:
- mandatory for organizations employing more than 25 people;
- must be certified by an electronic digital signature.
Important!!! If the number of employees of the enterprise exceeds 25 people, then it is allowed not to submit a calculation on paper.
General requirements for filling out RVS-1
When filling out the RVS-1 form, you must follow the established requirements, namely:
- Each page must contain a registration number. It is placed at the top of the page.
- Only one indicator can be entered in a cell.
- The columns for which there are no indicators are filled in with dashes. The exception is the sixth section. There are no dashes in it.
- Corrections, errors and adjustments are not allowed.
- Each sheet must be signed and the date stamped next to it.
- The seal impression (if any) is placed on the title page. Where "M.P" is indicated
- You can fill out the form manually using blue or black ink.
Important!!! Important: the title page must indicate the reporting type and period code.
Filling out the RVS-1 form
The PFR RVS1 report contains a title page and five main sections. Not all forms are required to be filled out.
Let's consider filling in the form of a table:
Section title | When filled |
Title page | Information about the organization and individual entrepreneur is reflected - details, codes, the period for which the submission is submitted is reflected. |
Section 1 | Data on accrued and paid insurance premiums for pension and health insurance is reflected. |
Section 2 | Section 2.1 – This subsection indicates the amounts of payments to employees, as well as the insurance premiums calculated from them for compulsory health insurance and compulsory medical insurance. Column 3 reflects the value obtained on an accrual basis from the beginning of the year. In columns 4, 5 and 6 - the corresponding value for three last month reporting period. Subsections 2.2-2.3 – If the payer has employees for whom the rates of additional contributions to the Pension Fund are applied, then these sections must be completed. |
Section 3 | Filled when using reduced tariff rate for calculating insurance premiums. |
Section 4 | information is entered on additional payments that were made after self-identification of understated amounts or when they were discovered by PF inspectors. |
Section 5 | Fill out only those enterprises where university students or students of secondary vocational educational institutions performed work during practical training or as part of student work teams. And at the same time, a civil or employment contract was drawn up, according to which insurance premiums were paid. |
Section 6 | contains personalized accounting information for each employee who received payments in the reporting period. If there were no payments to the employee, then there is no need to fill out the sixth section for him. |
Title page
Correction number | “000” – during initial supply, "001", "002", etc. – with subsequent changes |
Reporting period | "03" for the first quarter, "06" - for half a year, "09" - for 9 months, “12” - when submitting calculations for the year. |
Year | The year to which the reporting period belongs is indicated. |
Termination of activities | “L” – indicated when liquidating an organization or closing an individual entrepreneur |
Name | The basic details, codes, legal address for the organization and registration address for the individual entrepreneur |
OKATO field | Indicated by OKATMO |
Insured persons | The number of employees for whom insurance premiums are paid is indicated. |
Average headcount | calculated at the end of the year, based on the requirements Federal service state statistics. |
Filling out the settlement form begins with the second section, then, if necessary, enter data into all subsequent ones. Work on the reporting document is completed by filling out the first section. The title page is completed last.
Zero reporting RSV-1
If an individual entrepreneur or organization is registered with the Pension Fund as an employer, then the RSV-1 form must be submitted in any case, even if no activity was carried out.
In this case, the Title Page, Section 1, Subsection 2.1 of Section 2 are required to be completed.
Typical mistakes when filling out
- All cells of the title page of the RSV-1 Pension Fund form are subject to mandatory completion. On the title page, the policyholder should indicate the OGRN, INN or KPP. If this information is missing, the Pension Fund will not accept calculations using the RSV-1 Pension Fund form.
- Invalid SNILS. Section 6 should contain SNILS of all employees for whom individual information is filled out. But there are often errors in the props themselves, including those that are not the fault of the company. For example, an employee’s SNILS has changed, but the accounting department does not know about it. Another situation is that the accounting department entered the SNILS number of another person. If the pension certificate number in the RSV is not the same as in the fund’s database, the inspectors will not accept the report. To avoid such errors, you need to double-check the numbers in advance, before sending the reports. pension certificates employees.
- Incorrect insurance premium rate code. It is indicated on the title page. Often this field is either forgotten or filled in incorrectly. For example, organizations that pay insurance premiums according to the basic tariff indicate tariff code 01, and those that use a simplified tax system indicate 05.
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 insurance premium payers making payments and other benefits to individuals.
When did you give up?
In 2013, calculations for insurance contributions to the Pension Fund and the Compulsory Medical Insurance Fund (form RSV-1) had to be submitted quarterly, before the 15th day of the second calendar month following the reporting period:
- until May 15, 2013 for the 1st quarter of 2013;
- until August 15, 2013 for the first half of 2013;
- until November 15, 2013 for 9 months of 2013;
- until February 17, 2014 for 2013.
In any form?
The calculation was presented on paper or in electronic form in accordance with the legislation of the Russian Federation. At the same time, organizations with an average number of employees of more than 50 people were required to submit reports in the RSV-1 form only in electronic form.
From the first to the fourth quarter of 2013, the RSV-1 form was in force - Calculation of accrued and paid insurance premiums.
Approved by Order of the Ministry of Labor of the Russian Federation dated December 28, 2012 N 639 (registered with the Ministry of Justice on March 4, 2013 No. 27441) “On approval of the form of calculation for accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to the Federal Fund compulsory health insurance by payers of insurance premiums making payments and other remuneration to individuals, and the Procedure for filling it out.”
How does the RSV-1 form for 2013 differ from the form in force in 2012?
Line 121 has been added to Section 1 to reflect additional contributions accrued from the beginning of the billing period from amounts exceeding the maximum base for calculating insurance premiums. It is required to be filled out only in column 3 (Insurance part), if additional accruals have been made for past periods in amounts exceeding the maximum base value.
Columns have been added to reflect accrued and paid contributions at an additional rate for individual categories insurance premium payers:
Column 5 - in accordance with Part 1 of Article 58.3 Federal Law dated 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
Insurance premiums for compulsory health insurance are reflected in Column 7.
Section 2 is called “Calculation of insurance premiums by tariff and additional tariff” and includes Sections:
2.1. Calculation of insurance premiums according to tariff
2.2. Calculation of insurance premiums at an additional rate for certain categories of insurance premium payers 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 rate for certain categories of insurance premium payers 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 engaged 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 Russian federation"
** In relation 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, hazardous working conditions, in hot shops, work in which gives the right to early retirement and who pay contributions at additional tariffs.
In Section 3.1, the number of lines for indicating the dates of issue and expiration dates of certificates has been increased:
- A certificate confirming the fact of disability, issued by federal government agencies medical and social examination;
- Certificate from the medical labor expert commission on the conditions and nature of work of disabled people.
New columns have been added to Section 4:
Column 2 - Grounds for additional assessment of insurance premiums
Indicate 1 - in case of additional accrual based on inspection reports (desk and (or) on-site), for which decisions to hold insurance premium payers accountable during the reporting period came into force;
2 is indicated - if the payer of insurance premiums independently accrues additional insurance premiums in the event of detection 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 additional contributions from amounts exceeding the maximum base for calculating insurance premiums.
Columns 8 and 9 to reflect additional accrued contributions at the additional tariff for certain categories of insurance premium payers.
Form valid until 2012