Rsv 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 benefits to individuals.
When did you give up?
In 2013, the calculation of insurance contributions to the PFR and MHIF (RSV-1 form) had to be submitted quarterly, by 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 half year of 2013;
- until 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 of the Russian Federation. At the same time, organizations with an average headcount of more than 50 people had to submit reports in the form of RSV-1 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 04.03.2013 No. 27441) “On approval of the calculation form for accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and to compulsory medical insurance to the Federal Fund obligatory 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 in force in 2012?
Section 121 is added to line 121 to reflect contributions assessed from the beginning of the billing period with amounts exceeding the limit for the calculation of insurance premiums. It is required to be filled out only in column 3 (Insurance part), in case if additional charges for previous periods are made by amounts exceeding the maximum size of the base.
Graphs are added to reflect the assessed and paid contributions at an additional rate for certain categories of insurance premium payers:
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
Insurance premiums for compulsory health insurance are reflected in Column 7.
Section 2 is called “Calculation of insurance premiums at the tariff and at the additional tariff” and includes the following sections:
2.1. Calculation of premium insurance premiums
2.2. Calculation of insurance premiums at an additional rate for certain categories of payers of insurance premiums specified in Part 1 of Article 58.3 of Federal Law dated July 24, 2009 No. 212-ФЗ *
2.3. Calculation of insurance premiums at an additional rate for certain categories of payers of insurance premiums specified in Part 2 of Article 58.3 of Federal Law dated July 24, 2009 No. 212-ФЗ **
* 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 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 Federal Law of December 17, 2001 No. 173-ФЗ On Labor Pensions in the Russian Federation
Sections 2.2 and 2.3 are filled in by insurers who have jobs with difficult, harmful working conditions in hot shops, work in which gives the right to early retirement and paying contributions at additional rates.
Section 3.1 increased the number of lines for specifying the dates of issue and expiration dates of certificates:
- A certificate confirming the fact of the establishment of disability issued by the federal state institutions of medical and social examination;
- Certificate of the medical labor expert commission on the conditions and nature of the work of persons with disabilities.
Section 4 added new columns:
Column 2 - The basis for the additional charge of insurance premiums
It is indicated 1 - in case of additional charge for inspection reports (office and (or) field), according to which in the reporting period decisions have come into force on bringing to account payers of insurance premiums;
It is indicated 2 - in the event that the payer of insurance premiums has independently accrued 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 assessed contributions with amounts exceeding the maximum base for the calculation of insurance premiums.
Columns 8 and 9 for reflection of assessed contributions at an additional rate for certain categories of payers of insurance premiums.
Valid until 2012
noteStarting January 1, 2017, the calculation of RSV-1 no more rent.
Who passes RSV-1
Until 2017, according to the results of each quarter, all employers had to hand over the calculation to the FIU according to the RSV-1 form. It reflected information on the assessed and paid in the reporting quarter insurance premiums for employees in the PFR and FFOMS.
Starting from 2017, FE and LLC shall submit to the Pension Fund a report of SZV-M and a new annual report “Information on the insurance experience of insured persons (SZV-STAZH)”.
Form RSV-1 for 2016
The report form RSV-1, for 2016, you can download for free here.
Filling sample for 2016
You can see a sample of filling in the form in the form of RSV-1 on this page.
Reporting Form
Starting in 2015, all individual entrepreneurs and organizations with an average number of employees exceeding 25 people are required to submit an RSV-1 report with an electronic digital signature.
Deadlines in 2017 for 2016
For 2016, payment must be completed on time until February 15, 2017 in paper form and until February 20 in electronic.Penalties for late delivery of calculation of RSV-1
The following fines are set for late submission of the RSV-1 form:
- if the contributions were paid - 1,000 rubles;
- if the contributions have not been paid - 5% of the amount of contributions calculated to be paid for the last 3 months of the reporting period, but not more than 30% and no less 1 000 rubles.
Since 2014, personalized accounting information has been included in the calculation of RSV-1. For their failure to recover separate fine – 5% from contributions assessed for the last three months of the reporting period (the fine is not limited to the maximum and minimum amount).
According to the Ministry of Labor of Russia, the recovery of two fines for the same violation (not passing the RSV-1 form) - unacceptable. Additional responsibility for personified accounting should arise only in case of delivery of incomplete or incorrect information. Judicial practice on this issue has not developed, therefore, how the territorial branches of the FIU will behave in such a situation is not known.
notethat for the RSV-1 payment not provided from the organization’s officials I can recover a fine 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 calculation of RSV-1 is submitted to the PFR department:
- IP at the place of residence;
- LLC at its location.
Note: Separate subdivisions with a separate balance sheet and a current account pay contributions and submit reports at their location.
Methods of filing RSV-1
The report on the RSV-1 form can be submitted in two ways:
Method 1. In paper form with the report file attached
For this, it is necessary to print the report in 2 copies, drop its electronic version onto a USB flash drive (a digital signature is not required in this case) and take it to the FIU department.
Fund employees will transfer the data to themselves and give you a second copy of the report with a note about its receipt.
note, in this way you can submit a report only if the average number does not exceed 25 people.
Method 2. In electronic form with an electronic digital signature
Individual entrepreneurs and organizations with an average number of employees exceeds 25 peopleare required to submit reports to the FIU in electronic form with an electronic digital signature (EDS).
To obtain an electronic digital signature, it is necessary to conclude an agreement with one of the EDI operators and notify your branch of the FIU about this. After that, you can send RSV-1 reports over the Internet.
The process of using these services, as a rule, is quite simple and intuitive, in any case, you can always seek the advice of a specialist of this company.
When sending a report via the Internet, the FIU will send a receipt for the delivery of information in a response letter (it serves as 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 the title page and 6 sections
- Title page and sections 1 and 2 all employers fill in.
- Section 3 to be completed only if reduced tariffs are applied.
- Section 4 to be filled in if there are values \u200b\u200bin lines 120 and 121 of section 1 (information on assessed contributions).
- Section 5 to be filled in if payments are made for activities in student groups.
- Section 6 contains individual information for each employee (personified record).
Basic filling rules
- The registration number in the FIU is indicated at the top of each page.
- Only one indicator fits into each row.
- In the absence of any indicators, dashes are put in the columns of sections 1-5, and the columns of section 6 are not filled out.
- In RSV-1, error correction is not allowed with the help of corrective means.
- At the end of each page is a signature and date of signing.
- A seal (if any) is placed on the title page, where M.P. is indicated.
Filling instruction
You can download the official instructions for filling out the calculation of RSV-1 from this link.
Title page
In field " Refinement Number"Put:" 000 "(If for the tax 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"Indicates the code of the reason for submitting the updated calculation:
- « 1 »- specification of indicators relating to the payment of insurance premiums for compulsory pension insurance (including at additional tariffs);
- « 2 »- clarification in connection with a change in the amount of accrued insurance premiums for compulsory pension insurance (including at additional tariffs);
- « 3 "- clarification of insurance premiums for compulsory health insurance or other indicators that do not affect the individual records of insured persons.
Note: the revised calculation and the personified accounting attached to the report are submitted in the form that was valid in the period for which errors were identified.
In field " Reporting period (code)»Indicates the period code for which the report is submitted:
- I quarter - 3 ;
- Half year - 6 ;
- 9 months - 9 ;
- Calendar Year - 0 .
In field " Calendar year»Indicates the year for the reporting period, which is submitted to the Settlement (updated Settlement).
Field " Termination of activity»To be completed only in case of termination of activity in connection with the liquidation of the organization or closure of the IP In this case, the letter “ L».
Further The full name of the organization is indicated in accordance with the constituent documents. Individual entrepreneurs fill in their last name, first name, and patronymic (in full, without abbreviations, in accordance with an identity document).
In field " TIN»Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the 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 " Gearbox»IP do not fill out. Organizations indicate the checkpoint that was received at the IFTS at the location of the organization (separate unit).
In field " OKVED code»Indicates the code of the main type of activity in accordance with the new classifier of OKVED. IP and LLC can find their activity codes in an extract from the USRIP (USRLE), respectively.
In field " Contact telephone number»Indicates a landline or mobile phone number with the area code or mobile operator. The signs “dash” and “parenthesis” cannot be used (for example, “+74950001122”).
In field " Average number"Indicates the average number of employees (individuals) for whom payments and remuneration were made in the framework of labor relations.
In field " On the 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 quantity is indicated (if there are none, 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 assignee (in full, without abbreviations, in accordance with an identity document) is indicated.
In the fields “Signature” and “Date”, the signature of the payer (assignee) or his representative and the date of signing of the Settlement (if there is a seal - put in the field MP).
If a representative submits a declaration, it is necessary to indicate the type of document confirming his authority. If the representative of the legal entity is the organization, then its name must be indicated in the appropriate field.
Section 1. Calculation of accrued and paid insurance premiums
Line 100. Balance of contributions payable at the beginning of the billing period
The values \u200b\u200bof the columns of line 100 shall be equal to the values \u200b\u200bof the corresponding columns of line 150 of the Settlement for the previous settlement period.
If there is an overpayment in column 4 of line 150 of the Settlement for the previous settlement period, the value of column 3 of line 100 of the Settlement for the current settlement period shall be equal to the sum of the values \u200b\u200bof columns 3 and 4 of line 150 of the Settlement for the previous settlement period.
The value of column 4 of line 100 shall 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 shall be equal to the sum of the values \u200b\u200bof line 110 of the Settlement for the previous reporting period of the calendar year and line 114 of the submitted Settlement, and shall also be equal to the sum of the corresponding values \u200b\u200bof subsection 2.1 (for each tariff code), subsections 2.2, 2.3, 2.4 of the presented Settlement (in case of acquisition or loss of the right to apply a reduced tariff based on the results of the reporting (settlement) period, the above equalities are not fulfilled):
- the value of line 110 of column 3 shall be equal to the sum of the values \u200b\u200bof 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 an 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 of July 24, 2009, which are payable to the FIU;
- the value of column 6 of line 110 shall 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 base code “1”;
- the value of column 7 of line 110 shall 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 shall 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 shall 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 shall 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 shall 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 to be completed;
- lines 111, 112, 113 of column 6 shall reflect the accrued insurance premiums at an additional rate in respect of payments and other remuneration in favor of individuals engaged in the types of work specified in paragraph 1 of part 1 of article 30 of Federal Law No. 400 of December 28, 2013, payers of insurance contributions specified in parts 1 and 2 of article 58.3 of the Federal Law of July 24, 2009 N 212-ФЗ, which are payable to the FIU, in the corresponding months of the reporting period;
- lines 111, 112, 113 of column 7 shall reflect the accrued insurance premiums at an additional rate in respect of payments and other remuneration in favor of individuals engaged in the types of work specified in paragraphs. 2-18 p. 1 of Article 27 of the Federal Law No. 173 of December 17, 2001, by payers of insurance premiums referred to 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 in the corresponding months of the reporting period;
- the value of column 6 of line 111 shall be equal to the value of the sums of line 224 of column 4 of section 2.2 and lines 244, 250, 256, 262, 268 of column 4 of section 2.4 with base code “1”;
- the value of column 6 of line 112 shall 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 base code “1”;
- the value of column 6 of line 113 shall 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 column 6 of subsection 2.4 with base code “1”;
- the value of column 7 of line 111 shall be equal to the value of the sums of line 234 of column 4 of section 2.3 and lines 244, 250, 256, 262, 268 of column 4 of section 2.4 with base code “2”;
- the value of column 7 of line 112 shall 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 base code “2”;
- the value of column 7 of line 113 shall 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 column 6 of subsection 2.4 with base code “2”;
- the value of line 111 of column 8 shall 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 shall 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 shall 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 \u200b\u200bof lines 111-113 of the corresponding columns;
- in line 114, columns 4 and 5 are not to be completed.
Lines 120-130. Assessed contributions from the beginning of the billing period
Line 120 shall reflect the amounts of insurance premiums assessed on the basis of inspection reports (office and (or) field visits) for which, in the reporting period, decisions to bring (on refusal to bring) payers of insurance premiums for violating the laws of the Russian Federation came into force on insurance premiums, as well as the amount of insurance premiums excessively charged by the insurance premium payer identified by the control body for the payment of insurance premiums.
In addition, in case of self-disclosure of the fact of non-reflection or incompleteness of reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting (settlement) periods, as well as in the case of adjusting the base for calculating insurance premiums of previous reporting (settlement) periods (based on accounting data), not recognized as an error, line 120 shall reflect the allocation amounts accrued in the reporting (settlement) period.
The value of line 120 of column 3 shall 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 shall 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 shall 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 shall be equal to the sum of the value indicated in the line “Total recalculation amount” of column 11 and the sum of the values \u200b\u200bof column 13 according to the base code “1” of section 4.
The value of line 120 of column 7 shall be equal to the sum of the value indicated in the line “Total recalculation amount” of column 12 and the sum of the values \u200b\u200bof column 13 according to the base code “2” of section 4.
In line 121, columns 3 and 4 shall reflect the amounts of the recalculation of insurance premiums for the financing of insurance pensions from the amounts exceeding the limit for the base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with paragraph 5.1 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ.
The values \u200b\u200bof line 121 of column 3 shall be equal to the value indicated in the line “Total additionally charged” of column 7 of section 4.
The values \u200b\u200bof 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 to be completed.
Line 130 reflects the sum of the values \u200b\u200bof the corresponding graph lines 100, 110 and 120.
Lines 140-144. Contributions paid since the beginning of the billing period and for the last 3 months
Line 140 shall reflect the amount of insurance premiums paid from the beginning of the calculation period on an accrual basis until the end of the reporting period, and shall be calculated as the sum of the values \u200b\u200bof line 140 of the 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 insurance premium payments 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 \u200b\u200bof the corresponding columns of lines 141, 142, 143. The value of columns 4 of line 140 should not be greater than the value of columns 4 of line 130.
Line 150. Balance of contributions payable at the end of the reporting period
Line 150 shall indicate the balance of insurance premiums payable at the end of the reporting period, which is equal to the difference between the values \u200b\u200bof lines 130 and 140. Column 4 of line 150 shall not have a negative value in the absence of a negative value in column 4 of line 120.
Section 2. Calculation of insurance premiums according to the tariff and additional tariff
Section 2 is filled in by payers of insurance premiums making payments and other benefits to individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance.
Subsection 2.1. Calculation of premium insurance premiums
When completing subsection 2.1:
In field " Rate code»Indicates the tariff code used by the payer in accordance with the tariff codes of the payers of insurance premiums in accordance with Appendix N 1 to this Procedure.
If more than one tariff was applied during the reporting period, then so many pages of subsection 2.1 are included in the calculation, as many tariffs were applied during the reporting period.
In this case, the values lines 200-215 to be included in other sections of the Calculation, they are taken as the sum of the values \u200b\u200bon the corresponding lines for each table of subsection 2.1 included in the Calculation.
In lines 200-204 the calculation of the base for calculating insurance contributions for compulsory pension insurance is carried out based on the amount of payments and other remuneration made to individuals who are insured in the compulsory pension insurance system.
On line 200 the corresponding columns shall reflect payments and other remunerations named in parts 1, 2 of Article 7 of the Federal Law of July 24, 2009 N 212-ФЗ, 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 benefits that are not subject to insurance contributions for compulsory pension insurance in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-ФЗ and in accordance with international treaties.
On line 202
On line 203 reflects the amount of payments and other remuneration made in favor of individuals in excess of the maximum base for the calculation of insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5 of Article 8 of Federal Law of July 24, 2009 N 212-ФЗ.
On line 204 reflects the basis for calculating insurance premiums for compulsory pension insurance calculated in accordance with Article 8 of the Federal Law of July 24, 2009 N 212-ФЗ. 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 \u200b\u200bof column 4-6 of line 204 for all pages of subsection 2.1 is equal to the value of column 2 of the line “Total” of subsection 2.5.1.
On line 205 column 3 shall reflect the amount of accrued insurance premiums calculated by summing the values \u200b\u200bof column 3 of line 205 of the Calculation for the previous reporting period and the values \u200b\u200bof columns 4 - 6 of line 205 of the Calculation for the current reporting period, with the exception of payers of insurance premiums who 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: the value of column 3 of line 204 multiplied by the applicable insurance premium rate.
Columns 4-6 of line 205 reflect the amount of insurance premiums calculated for the reporting period in respect of individuals calculated in accordance with part 3 of Article 15 of Federal Law of July 24, 2009 N 212-ФЗ. The sum of the values \u200b\u200bof column 4-6 of line 205 for all pages of subsection 2.1 is equal to the value of column 3 of the line “Total” of subsection 2.5.1.
On line 206 column 3 shall reflect the amount of accrued insurance contributions calculated by summing the values \u200b\u200bof column 3 of line 206 of the Calculation for the previous reporting period and the values \u200b\u200bof columns 4-6 of line 206 for the current reporting period, with the exception of payers of insurance premiums who acquired or lost the right to apply a reduced tariff according to the results of the reporting (settlement) period.
In 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 “0”.
In case of loss of the right to apply a reduced tariff according to the results 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 insurance premium rate established for payments that exceed the limit for the calculation of insurance premiums.
Columns 4-6 of line 206 reflect the amount of insurance premiums from the amounts of payments and other fees that exceed the limit for the calculation of insurance premiums calculated for the reporting period in relation to individuals (filled out by payers applying the premium rate established by Article 58.2 of the Federal Law of July 24, 2009 N 212-ФЗ).
In line 207
The value of column 3 of line 207 shall not be less than the maximum value of column 4-6 of line 207;
In line 208 reflects the number of individuals whose payments and other remuneration exceeded the limit for the calculation of insurance premiums, established annually by the Government of the Russian Federation in accordance with paragraph 5.1 of Article 8 of Federal Law of July 24, 2009 N 212-ФЗ;
The value of column 3 of line 208 shall not be less than the maximum value of column 4-6 of line 208.
Lines 210-213 calculation of the base for the calculation of insurance premiums for compulsory health insurance.
On line 210 the corresponding columns shall reflect the amounts of payments and other fees accrued in favor of individuals in accordance with Article 7 of the Federal Law of July 24, 2009 N 212-ФЗ, as well as accrued in accordance with international treaties, cumulatively from the beginning of the year and for each from the last three months of the reporting period.
On line 211 reflected the amount of payments and other benefits that are not subject to insurance premiums for compulsory health insurance in accordance with parts 1, 2 of Article 9 of Federal Law of July 24, 2009 N 212-ФЗ and in accordance with international treaties.
On line 212 reflects the amount of actually incurred and documented expenses associated with the extraction of income received under an author’s contract, an agreement on the alienation of the exclusive right to works of science, literature, art, a licensing agreement, a license agreement on the right to use a work of science, literature, art, or the amount of expenses that can not be documented and accepted for deduction in the amounts established by paragraph 7 of Article 8 of the Federal about the law of July 24, 2009 N 212-ФЗ.
On line 213 reflects the base for the calculation of insurance premiums for compulsory health insurance calculated in accordance with Article 8 of the Federal Law of July 24, 2009 N 212-ФЗ. 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 premiums charged on compulsory health insurance.
The value of column 3 of line 214 shall be equal to the sum of the values \u200b\u200bof column 3 of line 214 of the Settlement for the previous reporting period and column 4-6 of line 214 of the Settlement for the reporting (settlement) period, with the exception of payers of insurance premiums who acquired or lost the right to apply a reduced tariff for the results of the reporting (settlement) period.
In the case of acquisition or loss of the right to apply a reduced rate based on the results of the reporting (settlement) 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 insurance premium rate for compulsory health insurance.
In line 215 the number of individuals is reflected, from payments and other rewards to which insurance premiums are accrued in accordance with the insurance premium rate applied when filling out subsection 2.1.
The value of column 3 of line 215 shall not be less than the maximum value of column 4-6 of line 215.
Subsection 2.2. Calculation of insurance premiums at an additional rate for certain categories of payers referred to in paragraph 1 of Article 58.3 of the Federal Law No. 212 of July 24, 2009
Subsection 2.2. 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-ФЗ, in respect of payments and other remuneration in favor of individuals engaged in the relevant types of work specified in paragraph 1 of part 1 article 30 of the Federal law of December 28, 2013 N 400-ФЗ.
When completing subsection 2.2:
On line 220
On line 221 the corresponding columns shall reflect the amounts of payments and other benefits that are not subject to insurance contributions in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-ФЗ, cumulatively 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 basis for calculating insurance premiums for compulsory pension insurance calculated in accordance with Part 1 of Article 8 of the Federal Law of July 24, 2009 N 212-ФЗ. The value of the line is determined by the formula: line 220 minus line 221.
The values \u200b\u200bindicated in columns 4, 5, 6 of line 223 shall be equal to the sum of the values \u200b\u200bindicated 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 shall reflect the amount of insurance premiums calculated by summing the values \u200b\u200bof column 3 of line 224 of the calculation for the previous reporting period and the values \u200b\u200bof columns 4 to 6 of line 224 for the current reporting period.
columns 4-6 of line 224 reflect the amount of contributions at an additional tariff for the billing period in favor of individuals calculated in accordance with part 3 of Article 15 of Federal Law of July 24, 2009 N 212-ФЗ.
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 It is 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-ФЗ, in respect of payments and other remuneration in favor of individuals engaged 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-ФЗ.
When completing subsection 2.3:
On line 230 the corresponding columns shall reflect the amounts of payments and other remuneration, named in parts 1, 2 of Article 7 of the Federal Law of July 24, 2009 N 212-ФЗ, cumulatively 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 fees that are not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-ФЗ.
On line 233 reflects the basis for calculating insurance premiums for compulsory pension insurance calculated in accordance with part 1 of Article 8 of Federal Law of July 24, 2009 N 212-ФЗ. The value of the line is determined by the formula: line 230 minus line 231.
The values \u200b\u200bindicated in columns 4, 5, 6 of line 233 shall be equal to the sum of the values \u200b\u200bindicated 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 shall reflect the amount of insurance premiums calculated by summing the values \u200b\u200bof column 3 of line 234 of the Calculation for the previous reporting period and the values \u200b\u200bof column 4-6 of line 234 for the current reporting period.
Columns 4-6 of line 234 reflect the amount of insurance premiums for an additional tariff for the billing period in respect of payments and other remuneration in favor of individuals calculated in accordance with part 3 of Article 15 of Federal Law of July 24, 2009 N 212-ФЗ.
On line 235 the number of individuals is reflected, from payments and other rewards to which insurance premiums are accrued at an additional tariff.
Subsection 2.4. Calculation of insurance premiums at an additional rate for certain categories of payers specified in paragraph 2.1 of Article 58.3 of the Federal Law No. 212 of July 24, 2009
Subsection 2.4 It 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-ФЗ, in respect of payments and other remuneration in favor of individuals engaged 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-ФЗ, depending on the class of working conditions identified by the results of a special assessment of working conditions or certification carried out in accordance with the legislation of the Russian Federation jobs under working conditions, taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-ФЗ.
If, according to the results of certification of workplaces under working conditions, the hazard class is “acceptable” or “optimal”, payers of insurance premiums additionally taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-ФЗ fill out sections 2.2 and 2.3 respectively.
- « 1 »- in respect of 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 of December 28, 2013 N 400-ФЗ;
- « 2 »- in respect of payments and other remuneration in favor of individuals engaged in the relevant types of work specified in clauses 2–18 of part 1 of Article 30 of Federal Law of December 28, 2013 N 400-ФЗ.
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 \u200b\u200bis filled with the symbol “ X ":
- field " special assessment results»To be filled in by payers of insurance premiums specified in Part 2.1 of Article 58.3 of the Federal Law of July 24, 2009 N 212-ФЗ, if the results of a special assessment of working conditions are available;
- field " job certification results»To be filled in by payers of insurance premiums if there are results of certification of workplaces under working conditions, taking into account the provisions of paragraph 5 of Article 15 of Federal Law of December 28, 2013 N 421-ФЗ;
- field " special assessment results and job certification results»To be filled in by payers of insurance premiums if there are results of a special assessment of working conditions and certification of workplaces for working conditions (subject to the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-ФЗ);
If during the reporting period more than one “reason” was used to pay insurance premiums at an additional rate for certain categories of payers of insurance premiums, depending on the working conditions established by the results of a special assessment, then the calculation includes as many pages of subsection 2.4 as there are “grounds” »Applied during the reporting period.
In this case, the string values 240-269 to be included in other sections of the Settlement, they participate as a sum of values \u200b\u200b(on the grounds of “1” or “2”) according to the corresponding lines of subsection 2.4 included in the Settlement.
When completing subsection 2.4:
In lines 240, 246, 252, 258, 264 for each class and subclass of working conditions, the corresponding columns reflect payments and other remuneration, named in parts 1, 2 of Article 7 of Federal Law of July 24, 2009 N 212-ФЗ, cumulatively 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-ФЗ, cumulatively from the beginning of the year and for each of the latter three months of the reporting period.
On 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 of July 24, 2009 N 212-ФЗ, cumulatively 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 amount of accrued insurance premiums at an additional rate in accordance with the class and subclass of working conditions, accruing from the beginning of the year and for each month of the reporting period.
Column 3 lines is calculated by summing the values \u200b\u200bof column 3 of the corresponding lines for the previous reporting period and the values \u200b\u200bof columns 4 - 6 of the corresponding lines for the current reporting period.
Columns 4-6 lines show the data for the corresponding line of subsection 2.4 for each month of the reporting period.
In lines 245, 251, 257, 263, 269 the number of individuals is reflected, from payments and other rewards to which insurance premiums are accrued 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 amount of accrued insurance premiums for insured persons
Subsection 2.5 - It is filled in by payers of insurance premiums who have completed Section 6 of the Calculation.
The subsection contains data on packs of documents.
When completing subsection 2.5:
Subsection 2.5.1 “The list of packs of documents of the initial information of individual (personified) accounting” contains data on the packs of information of the individual (personified) accounting with the type of adjustment of information “source”:
- the number of filled lines should correspond to the number of bundles of Section 6 with the type of adjustment of the information "source";
- the lines in column 2 shall reflect information on the basis for calculating insurance contributions 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 the sum of the values \u200b\u200bindicated in lines 401, 402, 403, 411, 412 , 413, etc. columns 5 of subsection 6.4 of the corresponding packet. The value indicated in the “Total” line of column 2 of subsection 2.5.1 shall be equal to the value equal to the sum of the values \u200b\u200bspecified in columns 4, 5 and 6 of line 204 of subsection 2.1 of the Calculation for all tariff codes;
- the lines of column 3 shall reflect information on accrued insurance premiums from the amounts of payments and other remuneration not exceeding the limit for the calculation of 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 row is equal to the sum of the values \u200b\u200bindicated in subsection 6.5 included in the corresponding pack. The value indicated in the “Total” line of column 3 of subsection 2.5.1 shall be equal to the value equal to the sum of the values \u200b\u200bspecified in columns 4, 5 and 6 of line 205 of subsection 2.1 of the Calculation for all tariff codes;
- the lines of column 4 shall reflect information on the number of insured persons on which Sections 6 are included in the corresponding package;
- column 5 indicates the file name (number of documents);
Subsection 2.5.2 “The list of batches of documents for correcting information of individual (personified) accounting” contains data on batches of information for individual (personified) accounting with the type “corrective” or “cancel”.
The number of completed lines should correspond to the number of bundles of documents correcting (canceling) Section 6, SZV-6-1, SZV-6-2 or SZV-6-4.
If corrective information is provided for the periods 2010-2013. as part of the calculation, the forms SZV-6-1, SZV-6-2 or SZV-6-4 are presented in accordance with the rules for their completion and submission (are accompanied by an inventory) (Instructions for filling out the forms of individual (personified) accounting documents in the mandatory pension insurance system approved by the resolution of the PFR Board of July 31, 2006 N 192p. Registered in the Ministry of Justice of Russia on October 23, 2006 N 8392), the form ADV-6-2 is not submitted.
In lines in columns 2 and 3 information shall be provided on the period for which the information is being adjusted, which is reflected in the corrective (canceling) Sections 6, SZV-6-1, SZV-6-2 or SZV-6-4 of a pack of documents.
In lines count 4 - 6 information on the amounts of recalculation of insurance premiums for compulsory pension insurance is reflected from the amounts of payments and other remuneration not exceeding the maximum size of the base for calculating insurance premiums in respect of insured persons on whom corrective or canceling information is filled out.
Each row value columns 4 subsection 2.5.2 should be equal to the sum of the values \u200b\u200bspecified in the line “Total” of column 3 of subsection 6.6 with the type of information “source” included in the corresponding line of subsection 2.5.2 a pack of documents.
Each row value columns 5 subsection 2.5.2 should be equal to the sum of the values \u200b\u200bindicated in the line “total”, columns 4 of subsection 6.6 with the type of information “source” included in the corresponding line of subsection 2.5.2 a pack of documents.
Each row value columns 6 subsection 2.5.2 should be equal to the sum of the values \u200b\u200bindicated in the line “Total”, columns 5 of subsection 6.6 with the type of information “source” included in the corresponding line of subsection 2.5.2 a pack of documents.
In lines counts 7 the number of insured persons is reflected, on which the forms СЗВ-6-1, СЗВ-6-2, СЗВ-6-4, Section 6 are included in the corresponding package of documents.
IN column 8 The file name is indicated (number of the bundle of documents).
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 payers specified in clause 6, part 1 of Article 58 of the Federal Law No. 212 of July 24, 2009
Subsection 3.1 It is filled in by organizations engaged in activities in the field of information technology (with the exception of organizations that have concluded agreements with the authorities of special economic zones on the implementation of technological innovation activities and make payments to individuals working in the technological innovation special economic zone or industrial special economic zone) and applying the premium rate established by Part 3 of Article 58 of the Federal Law of July 24, 2009 N 212-ФЗ.
When completing 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-ФЗ, and to comply with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 N 212-ФЗ, 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-ФЗ, and compliance with the requirements of part 5 of article 58 of the Federal Law of July 24, 2009 N 212-ФЗ, newly created organizations fill out only column 4 lines 341 to 344;
- line 341 reflects the total amount of income determined in accordance with Article 248 of the Tax Code of the Russian Federation;
- on line 342 reflects the amount of income from the sale of copies of computer programs, databases, transfer of exclusive rights to computer programs, databases, the grant of rights to use computer programs, databases under license agreements, from the provision of services (work) for the development, adaptation and modification computer programs, databases (software and information products of computer technology), as well as services (work) to install, test and maintain the specified computer programs, databases;
- value line 343 defined as the ratio of the values \u200b\u200bof rows 342 and 341 times 100;
- line 344 indicate the average / average number of employees calculated in the manner determined by orders of the Federal State Statistics Service;
- line 345 indicate the date and number of entries in the register of accredited organizations operating in the field of information technology, on the basis of an extract from the registry 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 Decree of the Government of the Russian Federation of November 6, 2007 N 758 "On state accreditation of organizations, carrying out activities 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 the compliance of the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers specified in clause 8 of Part 1 of Article 58 of the Federal Law No. 212 of July 24, 2009
Subsection 3.2 It is filled in by organizations and individual entrepreneurs applying the simplified taxation system and carrying out the main type of economic activity, provided for by clause 8 of part 1 of Article 58 of Federal Law of July 24, 2009 N 212-ФЗ, classified in accordance with OKVED, and applying the tariff established by part 3.4 Article 58 of the Federal Law of July 24, 2009 N 212-ФЗ:
a) food production (OKVED code 15.1 - 15.8);
b) the production of mineral waters and other soft drinks (OKVED code 15.98);
c) textile and clothing production (OKVED code 17, 18);
d) production of leather, leather products and footwear (OKVED code 19);
e) wood processing and the manufacture 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);
l) production of vehicles and equipment (OKVED code 34, 35);
m) furniture production (OKVED code 36.1);
n) production of sports 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 the provision of social services (OKVED code 85);
s) the activity of sports facilities (OKVED code 92.61);
f) 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 motor vehicles (OKVED code 50.2);
iii) disposal of wastewater, waste and similar activities (OKVED code 90);
y) transport and communications (OKVED code 60 - 64);
s) 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 (OKVED code 36.3);
i) 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 of real estate (OKVED code 70.32);
i.3) activities related to the production, distribution and screening of films (OKVED code 92.1);
i.4) the activities of libraries, archives, club-type institutions (with the exception of clubs) (OKVED code 92.51);
i.5) the activities of museums and the protection of historical places and buildings (OKVED code 92.52);
i.6) activities of botanical gardens, zoos and nature reserves (OKVED code 92.53);
i.7) activities related to the use of computers and information technologies (OKVED code 72), with the exception of organizations and individual entrepreneurs referred to in paragraphs 5 and 6 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-ФЗ;
i.8) retail trade in pharmaceutical and medical goods, orthopedic products (OKVED code 52.31, 52.32);
i.9) production of bent steel profiles (OKVED code 27.33);
i.10) production of steel wire (OKVED code 27.34).
When completing subsection 3.2:
- on line 361 indicates the total amount of income, 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 indicates the amount of income from sales of products and (or) services rendered for the main type of economic activity;
- indicator lines 363 calculated as the ratio of the values \u200b\u200bof the rows 362 and 361 times 100.
Subsection 3.3. Calculation of the compliance of the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers specified in clause 11 of paragraph 1 of Article 58 of the Federal Law of July 24, 2009
Subsection 3.3 filled out by non-profit organizations (with the exception of state (municipal) institutions) registered in the manner prescribed by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services, research and development, education, health, culture and art (theaters, libraries, museums and archives) and mass sports (except professional), and applying the tariff established second 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 paragraph 5.1 of Article 58 of the Federal Law of July 24, 2009 N 212-ФЗ, non-profit organizations fill out lines 371 - 375 of column 3 when submitting the Settlement for each reporting period.
In order to comply with the requirements of paragraph 5.3 of Article 58 of the Federal Law of July 24, 2009 N 212-ФЗ, non-profit organizations fill out lines 371 - 375 of column 4 according to the results of the billing period, i.e. when submitting the calculation for the year.
When completing subsection 3.3:
- line 371 reflects the total amount of income 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-ФЗ;
- on line 372 reflects the amount of income in the form of earmarked income for the maintenance of non-profit organizations and their statutory activities, referred to in paragraph 11 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-ФЗ, determined in accordance with paragraph 2 of article 251 of the Tax Code of the Russian Federation ;
- line 373 reflects the amount of income in the form of grants received for the activities referred to in paragraph 11 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-ФЗ, determined in accordance with subparagraph 14 of paragraph 1 of article 251 of the Tax Code of the Russian Federation;
- line 374 reflects the amount of income from the types of economic activities specified in subparagraphs p, f, s.4, s.6 of clause 8 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-ФЗ;
- line 375 reflects the share of income, determined in order to apply part 5.1 of Article 58 of the Federal Law of July 24, 2009 N 212-ФЗ and calculated as the ratio of the sum of lines 372, 373, 374 to line 371 times 100.
Section 4. Amounts of recalculation of insurance premiums from the beginning of the billing period
Section 4 It is filled out and submitted by the payers, to whom the insurance premium payment authority in the current reporting period for the previous reporting (settlement) periods for inspection reports (office and (or) field visits), for which decisions on holding accountable.
In case of self-disclosure of the fact of non-reflection or incompleteness of the reflection of information, as well as errors that underestimate the amount of insurance premiums payable for previous reporting periods, the payer may reflect the amount of self-assessed insurance premiums.
If changes are reflected in accordance with Article 17 of the Federal Law of July 24, 2009 N 212-ФЗ in the revised Settlement for the relevant period, section 4 of the Settlement for the current reporting period is not filled out.
Section 5. Payments and remuneration for activities in the student group
Section 5 filled out and submitted by payers making payments and other remuneration in favor of students in vocational educational institutions, educational institutions of higher education in full-time education for activities carried out in the student group (included in the federal or regional register of youth and children's associations enjoying state support) employment contracts or under civil law contracts, the subject of which is the performance of work and (or) provision of servants.
When completing section 5:
- the number of completed lines should correspond to the number of individuals studying with whom the payer accrued the above payments and other remuneration during the reporting period;
- in column 1 the number is put in the order of the completed lines;
- in column 2 the surname, name, patronymic of the student is reflected;
- in column 3 reflects the date and number of the document confirming membership in the student’s squad of the student;
- in column 4 reflects the date and number of the document confirming full-time studies during such a membership;
- in column 5 for each student, an individual shall reflect the amount of payments and other fees accrued on an accrual basis from the beginning of the year;
- in columns 6–8 reflects the amount of payments and other fees accrued for the last three months of the reporting period;
- on the line " Total payments»In columns 5-8, the total amount of payments and other fees accrued by the payer in favor of students in vocational educational organizations, educational organizations of higher education in full-time education is reflected. If the section consists of several pages, the value of the line “Total payments” 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 that exercises the functions of implementing state youth policy.
Section 6. Personified Accounting
Section 6 is filled out and served on all insured persons in whose favor payments and other remuneration are accrued in the reporting period in the framework of labor relations and civil contracts.
In section 6 of the RSV-1 form eight subsections: information about the insured person, reporting period, type of information adjustment, etc. They replaced the three forms of old personalized accounting information (forms SZV-6-4, ADV-6-5 and ADV-6-2).
For each insured employee, fill out a separate section 6. Moreover, information on all employees is grouped in 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 fees accrued in favor of individuals for the last three months of the reporting period (that is, in sections 6.4-6.8, the data is contained only in lines 400, 410 of section 6.4, in lines 700, 710 of the section 6.7) are not submitted.
Information with different types of information adjustment (“initial”, “corrective” and “cancel”) are formed in separate bundles of documents.
Information correcting data for previous reporting periods (the type of information correction is “correcting” and “canceling”) is presented together with information with the type of information correction “source” for the period in which the data is adjusted, according to the forms of information presentation and the rules for filling them in, which were in force in the period for which corrective (canceling) information is submitted.
Subsection 6.1. Information about the insured
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 about the dismissal of the insured person” is filled out by putting the “X” symbol in relation to the insured persons who worked under the employment contract and were dismissed at the end of the reporting period in the last three months of the reporting period.
The field “Information about the dismissal of the insured person” is not filled in case of work of the insured person under a civil law contract.
Subsection 6.2. Reporting period
In the field "Reporting period (code)" is the period for which the calculation is presented. Reporting periods are recognized as I quarter, six months, nine months, a calendar year, which are designated as “3”, “6”, “9” and “0”, respectively.
In the field "Calendar year" is the calendar year for the reporting period of which the Settlement (updated Settlement) is presented.
Subsection 6.3. Information Adjustment Type
This subsection contains 2 types of fields:
- to indicate the type of information;
- to indicate the reporting period and calendar year.
There are three options for the first field:
- "Source" - information is submitted for the first time;
- “Corrective” - information is submitted in order to modify previously submitted information;
- Canceling - information is submitted in order to completely cancel previously submitted information;
one of them you need to select one and put in this field the symbol " X».
The fields “Reporting period (code)” and “Calendar year” are filled out only for forms with the information type “corrective” or “cancel”.
Subsection 6.4. Information on the amount of payments and other fees accrued in favor of an individual
Subsection 6.4 indicates the amount of payments and other fees accrued in favor of an individual (if there are several codes of categories of the insured person, the number of lines in subsection 6.4 should be increased).
When submitting information, the adjustment of which is not associated with a change in the rate of insurance premiums (the category code of the insured person), in the form with the type "corrective", all indicators of the form are filled, both corrected and not requiring adjustment.
When submitting information, the adjustment of which is associated with a change in the rate of insurance premiums (the category code of the insured person), in the form with the type "corrective", all indicators of the form are filled, both corrected and not requiring adjustment. Moreover, in the form with the type “corrective”, two (or more) category codes of the insured person are indicated: canceled and the one according to which insurance premiums are re-calculated (“new” code).
When submitting information, the adjustment of which is related to the cancellation of data for one insurance premium rate (the category code of the insured person) and changing the data for another insurance premium rate (that is, the original form of information contains more than one category code of the insured person), in the form with the type “corrective »All indicators of the form are filled, both correctable and not requiring adjustment. Moreover, in the form with the type “corrective”, two (or more) codes of the category of the insured person are indicated: canceled and one in accordance with which the insurance premiums are re-calculated (“new” code).
If corrective information is submitted to the insured person dismissed earlier than the reporting period, section 6 with the type “source” for the current reporting period is not filled out for this insured person, only a form is presented that corrects the information for the previous reporting (settlement) periods.
When completing subsection 6.4:
- in graphs line 400 (410, etc.) “In total, from the beginning of the calculation period, including the last three months of the reporting period,” the values \u200b\u200bof the corresponding indicators are indicated on an accrual basis (taking into account the allocation amounts) from the beginning of the calculation period, in rubles and kopecks. If there are values \u200b\u200bin column 7 of lines 400, 410, etc. the values \u200b\u200bof column 5 of subsection 6.4 of the corresponding line (400, 410 etc.) shall not be equal to "0";
- line 401 (411, etc.) “1 month” of subsection 6.4 indicates the values \u200b\u200bof the corresponding indicators for the first month of the last three months of the reporting period, in rubles and kopecks;
- line 402 (412, etc.) “2 month” of subsection 6.4 indicates the values \u200b\u200bof the corresponding indicators for the second month of the last three months of the reporting period, in rubles and kopecks;
- line 403 (413, etc.) “3 month” of subsection 6.4 indicates the values \u200b\u200bof the corresponding indicators for the third month of the last three months of the reporting period, in rubles and kopecks.
In the absence of row information not filled.
In column 3 the category code of the insured person is indicated in accordance with the Classifier of parameters used when filling in personalized information ( see Appendix 2).
In column 4 indicates the amount of payments that are subject to insurance contributions in the FIU:
- the sum of the values \u200b\u200bindicated in lines 400, 410, etc. columns 4 (in the absence of a recalculation of the amounts of insurance premiums for mandatory pension insurance payable for previous reporting periods of the current calendar year), must be less than or equal to the sum of the values \u200b\u200bindicated in line 200 of column 3 of all subsections 2.1;
- the sum of the values \u200b\u200bindicated in lines 401, 411, etc. columns 4, must be greater than or equal to the sum of the values \u200b\u200bby the formula (line 200 columns 4 minus line 201 columns 4) of all subsections 2.1 of the Calculation;
- the sum of the values \u200b\u200bindicated on lines 402, 412, etc. columns 4, must be greater than or equal to the sum of the values \u200b\u200bby the formula (line 200 columns 5 minus line 201 columns 5) of all subsections 2.1 of the Calculation;
- the sum of the values \u200b\u200bindicated in lines 403, 413, etc. columns 4 must be greater than or equal to the sum of the values \u200b\u200bby the formula (line 200 columns 6 minus line 201 columns 6) of all subsections 2.1 of the Calculation;
- indication of the values \u200b\u200b“Total from the beginning of the billing period, including the last three months of the reporting period” (lines 400, 410, etc.) is mandatory subject to the availability of information in lines 401 - 403, 411 - 413, etc.
In column 5 indicates the amount of payments taxed by insurance contributions within the amount of the taxable base established for the current year:
- the sum of the values \u200b\u200bindicated in lines 400, 410, etc. columns 5 (in the absence of a recalculation of the amount of insurance premiums for mandatory pension insurance payable for previous reporting periods of the current calendar year), must be less than or equal to the sum of the values \u200b\u200bindicated in line 204 of column 3 of all subsections 2.1;
- the sum of the values \u200b\u200bindicated in lines 401, 411, etc. columns 5 shall be equal to the sum of the values \u200b\u200bindicated in line 204 of column 4 of all subsections 2.1 of the Calculation;
- the sum of the values \u200b\u200bindicated on lines 402, 412, etc. columns 5 shall be equal to the sum of the values \u200b\u200bindicated in line 204 of column 5 of all subsections 2.1 of the Calculation;
- the sum of the values \u200b\u200bindicated in lines 403, 413, etc. columns 5 should be equal to the sum of the values \u200b\u200bindicated in line 204 of column 6 of all subsections 2.1 of the calculation.
In column 6 it is necessary to reflect the amount of accruals under civil law contracts also within the limits of the taxable base.
The values \u200b\u200bindicated in all lines of column 6 shall not exceed the values \u200b\u200bspecified in the corresponding lines of column 5 of subsection 6.4.
In column 7:
- the sum of the values \u200b\u200bindicated in lines 400, 410, etc. columns 7 (in the absence of a recalculation of the amounts of insurance contributions for compulsory pension insurance exceeding the limit for the calculation of insurance premiums payable for previous reporting periods of the current calendar year), must be less than or equal to the sum of the values \u200b\u200bindicated in line 203 of column 3 of all subsections 2.1;
- the sum of the values \u200b\u200bindicated in lines 401, 411, etc. columns 7 should be equal to the sum of the values \u200b\u200bindicated in line 203 of column 4 of all subsections 2.1 of the Calculation;
- the sum of the values \u200b\u200bindicated on lines 402, 412, etc. columns 7 shall be equal to the sum of the values \u200b\u200bindicated in line 203 of column 5 of all subsections 2.1 of the Calculation;
- the sum of the values \u200b\u200bindicated in lines 403, 413, etc. columns 7 shall be equal to the sum of the values \u200b\u200bindicated in line 203 of column 6 of all subsections 2.1 of the Calculation;
- the values \u200b\u200bindicated in all rows of column 4 shall be greater than or equal to the sum of the values \u200b\u200bin the corresponding rows of columns 5 and 7.
Subsection 6.5. Information on accrued insurance premiums
In subsection 6.5 indicates the amount of insurance contributions for compulsory pension insurance accrued at all insurance premium rates in the last three months of the reporting period from payments and other fees that do not exceed the maximum base for the calculation of insurance contributions, in rubles and kopecks.
If during the reporting period the category code of the insured person has been changed, in subsection 6.5 the total amount of accrued insurance premiums is calculated, based on the tariffs for all categories of insured persons.
In the absence of information, subsection 6.5 is not completed.
Subsection 6.6. Corrective Information
Subsection 6.6 it is filled in the forms with the type of information “source” in the event that in the last three months of the reporting period the payer of insurance premiums adjusts the data presented in previous reporting periods.
If there is data in subsection 6.6, additionally, without fail, corrective (canceling) sections 6 and (or) forms SZV-6-1, and (or) SZV-6-2, and (or) SZV-6-4 are mandatory.
Corrective (canceling) information is presented according to the forms for the submission of information of individual (personified) accounting, valid in that period for which errors (distortions) were revealed.
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 adjusting 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 to the benefit of an individual employed in the relevant types of work from which insurance premiums were accrued at an additional rate for certain categories of payers specified in parts 1, 2 and 2.1 of Article 58.3 of the Federal Law No. 212 of July 24, 2009 .
In subsection 6.7 indicates the amount of payments and other fees accrued by payers of insurance premiums - policyholders in favor of an individual employed in jobs that entitle them to early retirement benefits for the last three months of the reporting period, with a monthly breakdown in rubles and kopecks.
When specifying several codes for a special assessment of working conditions, the number of lines in subsection 6.7 should be increased accordingly.
The columns on line 700 (710, etc.) “Total from the beginning of the billing period, including the last three months of the reporting period” indicate the values \u200b\u200bof the corresponding indicators on an accrual basis (taking into account the allocation amounts) from the beginning of the billing period.
The amount of payments and other fees accrued in favor of the insured person engaged in the types of work specified in clause 1 of part 1 of article 30 of Federal Law dated December 28, 2013 N 400-ФЗ is indicated in column 4.
- the sum of the values \u200b\u200bindicated in lines 700, 710, etc. columns 4 of all information for which the code for the special assessment of working conditions is not indicated (in the absence of a recalculation of the amount of insurance premiums for mandatory pension insurance at an additional rate in accordance with Part 1 of Article 58.3 of Federal Law of July 24, 2009 N 212-ФЗ payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in line 223 of column 3 of subsection 2.2 of the Settlement;
- the sum of the values \u200b\u200bindicated on lines 701, 711, etc. columns 4, of all information for which the code for the special assessment of working conditions is not indicated, shall 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 \u200b\u200bindicated on lines 702, 712, etc. columns 4, of all information for which the code for the special assessment of working conditions is not indicated, shall 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 \u200b\u200bindicated on lines 703, 713, etc. columns 4, of all information for which the code for the special assessment of working conditions is not indicated, shall 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 fees accrued to the insured person engaged in the types of work specified in subparagraphs 2–18 of paragraph 1 of Article 27 of Federal Law of December 17, 2001 N 173-ФЗ is reflected in column 5 of subsection 6.7;
- the sum of the values \u200b\u200bindicated in lines 700, 710, etc. columns 5 of all information for which the code for the special assessment of working conditions is not indicated (in the absence of a recalculation of the amount of insurance premiums for mandatory pension insurance at an additional rate in accordance with Part 2 of Article 58.3 of Federal Law of July 24, 2009 N 212-ФЗ payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in line 233 of column 3 of subsection 2.3 of the Settlement;
- the sum of the values \u200b\u200bindicated on lines 701, 711, etc. columns 5, of all information for which the code for the special assessment of working conditions is not indicated, shall 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 \u200b\u200bindicated on lines 702, 712, etc. columns 5, of all information for which the code for the special assessment of working conditions is not indicated, shall 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 \u200b\u200bindicated on lines 703, 713, etc. columns 5, of all information for which the code for the special assessment of working conditions is not indicated, shall have a value equal to the value indicated in line 233 of column 6 of subsection 2.3. Calculation;
- the sum of the values \u200b\u200bindicated in 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 4 is indicated (in the absence of a recalculation of the amount of insurance premiums for mandatory 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 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 of the Settlement;
- the sum of the values \u200b\u200bindicated on lines 701, 711, etc. columns 4 and 5, all information for which a code for a special assessment of working conditions is specified, corresponding to subclass 4, and included as an annex 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 \u200b\u200bindicated in 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 a recalculation of the amount of insurance premiums 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 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 of the Settlement;
- the sum of the values \u200b\u200bindicated on lines 701, 711, etc. columns 4 and 5, all information for which a code for the special assessment of working conditions is specified, corresponding to subclass 3.4, 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 \u200b\u200bindicated in 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 3.3 is indicated (in the absence of a recalculation of the amount of insurance premiums 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 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 of the Settlement;
- the sum of the values \u200b\u200bindicated on lines 701, 711, etc. columns 4 and 5, all information for which a code for the special assessment of working conditions is specified, corresponding to subclass 3.3, and included as an annex 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 \u200b\u200bindicated in 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 a recalculation of the amount of insurance premiums 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 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 261 of subsection 2.4 of the Settlement;
- the sum of the values \u200b\u200bindicated on lines 701, 711, etc. columns 4 and 5, all information for which a code for the special assessment of working conditions is specified, corresponding to subclass 3.2, 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 \u200b\u200bindicated in 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 a recalculation of the amount of insurance premiums 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 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 of the Settlement;
- the sum of the values \u200b\u200bindicated on lines 701, 711, etc. columns 4 and 5, all information for which a code for a special assessment of working conditions is specified, corresponding to subclass 3.1, 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 a subclass of working conditions;
- indication of the values \u200b\u200b“Total from the beginning of the billing period, including the last three months of the reporting period” (lines 700, 710, etc.), is mandatory subject to the availability of information in lines 701-703, 711-713, etc. ;
- the code for 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 accordance with the Classifier of parameters used when filling in personalized information ( see Appendix 2).
Subsection 6.8. The period of work for the last three months of the reporting period
When completing subsection 6.8:
The dates indicated in columns 2, 3 must be within the reporting period and filled out: "from (dd.mm.yyyy)." To "by (dd.mm.yyyy)."
If during the reporting period the insured person has periods of labor activity within the framework of the labor contract and civil law contract, the work periods are indicated in separate lines for each type of contract (basis).
In this case, the length of service in the framework of a civil law contract is filled out with the reflection of the code “AGREEMENT” or “NEOPLODOG” in column 7 of subsection 6.8.
Column 4 “Territorial conditions (code)” is filled out in accordance with the Classifier of parameters used when filling in personalized information, in accordance with Appendix 2.
The size of the district coefficient, established in a centralized manner to the wages of workers in non-productive industries in the regions of the Far North and areas equated to the regions of the Far North, is not indicated.
If an employee performs work during a full working day in a part-time regime, the period of work is reflected by the actual hours worked.
If an employee performs part-time work, the amount of work (share of the rate) in a given period is reflected.
The work of the insured person in conditions that entitle him to early retirement benefits is reflected in Section 6 in accordance with the Classifier of parameters used when filling in personalized information, in accordance with Appendix N 2 to this Procedure (columns 5 “Special working conditions (code)”, 6 and 7 “Calculation of the insurance period” - “Basis (code)”, “Additional information”, 8 and 9 “Conditions for early assignment of insurance pension” - “Basis (code)”, “Additional information”).
At the same time, the code for special working conditions or conditions for the early appointment of a pension is indicated only if insurance contributions have been paid at an additional rate for the period of work under conditions that give the right to early appointment of a pension.
When an employee performs types of work giving the insured person the right to early prescription of an old-age insurance pension in accordance with Article 30 of the Federal Law of December 28, 2013 N 400-ФЗ, the employee’s profession code is specified in accordance with the Classifier of parameters used to fill in personalized information , according to Appendix N 2 to this Procedure, in the next line, starting with the column "Special Working Conditions". Writing code is not limited to column width.
Columns 5, 6, 7, 8, and 9 are not filled out if special working conditions are not documented, or when the employee’s employment in these conditions does not meet the requirements of applicable regulatory documents.
When an employee performs types of work giving the insured person the right to early prescription of an old-age insurance pension, in accordance with Lists 1 and 2 of productions, works, professions, positions and indicators giving the right to preferential security, approved by the Resolution of the Cabinet of Ministers of the USSR of 01.26.1991 N 10, the code for the corresponding List item is indicated in the next line, starting from column 5 “Special working conditions”. Writing code is not limited to column width.
The value "SEASON" is filled only if the full season has been worked out for the works provided for by the list of seasonal works, or the full navigation period in water transport.
The value “FIELD” is filled in if the column “Special working conditions (code)” indicates “27-6” and only provided that work in expeditions, parties, detachments, in areas and in brigades in field work (exploration, prospecting, topographic-geodesic, geophysical, hydrographic, hydrological, forest inventory and survey) was carried out directly in the field.
For insured persons employed in the work referred to in paragraphs 1-18 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-ФЗ, codes of special working conditions and (or) grounds for early assignment of an insurance pension are indicated only in case of accrual (payment) of insurance premiums at an additional rate.
In the absence of accrual (payment) of insurance premiums at an additional rate, 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 assignment of an old-age insurance pension, which was carried out in a part-time, but full-time regime, in connection with a reduction in production volumes (with the exception of work giving the right to early assignment of an old-age insurance pension in accordance with paragraphs 13 and 19-21 of Part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-ФЗ, 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, which those under the conditions of labor organization cannot be carried out continuously, they are calculated according to the actually worked time.
The number of months accepted for offsetting in the experience in the relevant types of work is determined by dividing the total number of actually worked full days by the number of working days in a month, calculated on average for the year, 21.2 - with a five-day working week; 25.4 - with a six-day work week. The number obtained after this action, if necessary, is rounded to two digits. The integer part of the received number is the number of calendar months. For the final calculation, the fractional part of the number is converted to calendar days at the rate of 1 calendar month is 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 “Beginning of the period” and “End of the period” in column 7 “Calculation of the insurance period, basis (code), additional information”, the working time is reflected in the calendar calculation translated in the indicated order (month, day).
When filling in the length of service of convicted persons (months, days), the number of calendar months and working days of the convicted insured person credited to the labor record shall be indicated.
It is to be completed only for convicted insured persons serving their sentences in prison.
The time spent under water (hours, minutes) is filled only in relation to divers and other insured persons working under water.
Data on flying hours of insured persons - civil aviation flight personnel (hours, minutes) are filled in only if the column “base (code)” indicates one of the values: AIRCRAFT, SPECIAL.
Data on the flight hours of insured persons, participants in test flights (hours, minutes) are filled in if one of the values \u200b\u200bof ITSISP, ITSMAV, INSPECT, LETISP is indicated in the column “Ground (code)”.
The volume of work (the share of the rate) for the position held by medical workers is filled in if one of the values \u200b\u200bis indicated in the column “base (code)”: 27-CM, 27-DG, 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 are filled in if column 6 “basis (code)” indicates one of the values \u200b\u200b27-PD, 27-MPL.
Wherein:
- if in column 8 “basis (code)” the value 27-PD is indicated, the rate (share of the rate) is mandatory, the number of training hours is optional, including for posts and institutions specified in clause 6 of the Rules approved by the Government of the Russian Federation on 29.10 .2002 N 781 (work as a teacher of primary grades of general education institutions specified in paragraph 1.1 of the "Name of institutions" section of the list, teachers of all types of secondary schools located in rural areas (with the exception of m evening (shift) and open (shift) comprehensive schools) is included in the length of service, regardless of the volume of educational work).
- if in column 8 “basis (code)” the value 27-MPL is indicated, the rate and the number of teaching hours are mandatory for posts and institutions provided for by 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 counts as a director (head, manager) of institutions specified in paragraphs 1.1, 1.2 and 1.3 (except for orphanages, including sanatoriums, special (correctional) for children with developmental disabilities) and paragraphs 1.4-1.7, 1.9 and 1.10 of the section “Name institutions ”of the list, for the period from September 1, 2000, is counted in the length of service provided that the teaching work in the same or in another institution for children in the amount of at least 6 hours a week (240 hours a year), and in secondary vocational institutions the education referred to in paragraph 1.10 of the "Name of Institutions" section of the list - subject to the provision of teaching work in the amount of at least 360 hours per year).
- if in column 8 “basis (code)” the value 27-MPL is indicated, an indication of the rate is mandatory; an indication of the number of teaching hours is optional for the posts and institutions provided for by subparagraph “b” of paragraph 8 of the Rules approved by the Government of the Russian Federation dated October 29, 2002 N 781 (work experience counts with normal or shortened working hours stipulated by labor legislation, work as director (head, head) of orphanages, including sanatorium, special (correctional) for children with developmental disabilities, as well as eating the director (chief, manager) for educational, training, educational, industrial, production and other work directly related to the educational (educational) process of institutions specified in paragraphs 1.1-1.7, 1.9 and 1.10 of the section “Name of institutions »List, regardless of the time when this work was carried out, as well as the conduct of teaching work).
For insured persons working in territorial working conditions or on types of work giving the right to early prescription of an old-age insurance pension, the code of territorial working conditions or the code of special working conditions and conditions for early prescription of an insurance pension is not indicated if, when reflecting the information in section 6.8 RSV-1 forms contain the following additional information:
- holiday to care for the child;
- leave without pay, employee downtime due to fault of the employee, unpaid periods of suspension from work (non-admission to work), unpaid leave of up to one year provided to pedagogical workers, one additional day off per month without pay, provided to women working in rural areas terrain, unpaid time of participation in the strike and other unpaid periods;
- advanced training with a separation from production;
- performance of state or public duties;
- days of delivery of 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 holidays for employees combining work with training;
- parental leave from 1.5 to 3 years;
- additional leave of citizens exposed to radiation due to the disaster at the Chernobyl nuclear power plant;
- extra days off for caregivers of children with disabilities.
The “CHILDREN” code is filled in if one of the parents of the child is granted leave to care for a child under one and a half years of age.
The code “ДДДЕТИ” is filled in if one of the parents is granted leave to care for a child aged from one and a half years to three years;
The code “DETIPRL” is filled in if the child is granted parental leave until he reaches the age of three years with his 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 quarterly, reporting on accrued and paid for compulsory pension insurance, as well as compulsory medical insurance.
Form RSV-1, relevant in 2016, was approved by Resolution of the PFR Management Board dated January 16, 2014 No. 2p as amended. Resolution of the PFR Management Board dated 04.06.2015 No. 194p. Download the RSV-1 form for the 1st quarter of 2016 for free at the link below in excel format.
As an example, we also offer to download the RSV-1 filling sample for the 1st quarter of 2016. A sample for free download is at the bottom of the article.
The RSV-1 form is submitted by all employers in paper form if there are less than 25 employees, in electronic form if there are 25 or more employees. The deadline for the paper RSV-1 is no later than the 15th day of the second month for the reporting period, the deadline for the electronic RSV-1 is no later than the 20th day of the second month.
You must submit the RSV-1 form to the Pension Fund. The report includes sections for reflecting data on assessed and paid insurance contributions to the PFR and FFOMS (for mandatory pension and medical insurance).
Filling Rules
The report form is presented in six sections and a cover page.
You must complete RSV-1 by following these rules:
- each cell must be filled with only one character, letter, number;
- dashes are placed in empty cells;
- data is entered from left to right in the fields;
- if there is nothing to add to the section, then it is not filled out and not printed out;
- each sheet of the new RSV-1 form must be numbered in the format 001, 002, etc .;
- the correction in the filled RSV-1 is made as follows - one line crosses out incorrect information, next to it is written the correct information, the signature of the corrector and the seal of the organization are put;
- for manual filling, a paste of a shade of blue, purple, black is used;
- letters must be uppercase, clear, even;
- amounts are expressed in rubles and kopecks.
New monthly reporting to the FIU in 2016 -.
RSV-1 filling sample for the 1st quarter of 2016
An example of filling out a new form of RSV-1 for the 1st quarter of 2016 can be downloaded for free below.
Be sure to fill out the cover page and the first two sections. The remaining sections are filled in if there is data on them.
Title page
On the cover page when filling out RSV-1 for the 1st quarter of 2016, you need to indicate the correct code for the reporting period - 3 for the first quarter. The calendar year is set to 2016. It is also necessary to indicate on the title page who will submit the report to the Pension Fund, this 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 in the FIU.
Section 2.1
After the title page you need to fill out the second section. In subsection 2.1, the calculation of insurance premiums for compulsory pension and medical insurance is carried out. The current rate of contribution to the PFR in 2016 is 22%, and to the FFOMS - 5.1%. The rate of 22% is applied until the total salary of the employee reaches the limit of the base for calculating insurance premiums, which in 2016 is 796,000 rubles. (). From the excess amount, the contribution is calculated at a rate of 10%. For contributions to the FFOMS, there is no restriction.
Data are given for the last three months (January, February, March 2016), as well as the total since the beginning of the year (when filling in RSV-1 for the 1st quarter, this is the first three months). Section 2.1 results in accrued insurance premiums for retirement and medical insurance.
Sections 2.2, 2.3 and 2.4
These sections of the new RSV-1 form are filled in if the employer deducts insurance contributions to the Pension Fund at additional rates. You can read more about who should pay additional fees. The need to pay contributions at an additional rate is determined in the course.
Section 1
This section reflects the information on accrued and paid insurance premiums on voluntary pension insurance and compulsory health insurance. The data for the three months of the last quarter are given monthly and total since the beginning of the year. It indicates what debt is credited 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 monthly contribution amount).
Section 3 is populated with respect.
If the recalculation of insurance premiums was carried out, for example, based on the results of control checks, then section 4 must be completed.
The fifth section is filled out in relation to workers who are simultaneously studying at educational institutions.
Each company must, by the due date (this year until February 17), provide settlements on compulsory insurance payments to the territorial branch of the pension fund.
For this, the accountant must fill out a special unified form RSV 1 PFR, approved by order of the Ministry of Labor No. 639n dated 12/28/2009. Its filling in 2014 has some features.
Difference in filling out reporting forms in 2014
The introduction of the new form of RSV1 PFR in 2014 is due to the fact that many enterprises have areas with difficult, dangerous or harmful working conditions.
And for employees working in such conditions, other, higher tariffs are set for the calculation of insurance premiums.
It has a number of differences from the one that acts:
How to fill out the form PBC PFR
Form RVS1 PFR contains the title page and five main sections. But not all are to be filled.
- The first and second sections, as well as the title page, are required. They must be filled in if the company did not accrue wages in the reporting period and did not make payments under contracts on a civil basis.
- If the company’s working conditions allow the use of a reduced tariff rate for calculating insurance premiums, then they must fill out the third section.
- The fourth section contains information on additional payments that were made after self-identification of understated amounts or when they were discovered by PF inspectors.
- The fifth section is filled with those enterprises where university students or students of secondary vocational educational institutions performed work during practical training or as part of student labor groups. And at the same time a civil law or labor contract was drawn up, according to which insurance premiums were paid.
The main nuances of filling out the form RSV1
You can fill out the form manually using blue or black ink.
Filling out the calculation form begins with the second section, then, if necessary, data is entered into all subsequent ones. The work on the reporting document is 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 charge, 50 kopecks are recorded in the report. For example, the amount obtained in the calculation was 202 rubles 42 kopecks. The report should indicate the amount of 202 rubles 50 kopecks.
- If kopecks are more than 50 (55 or 78), then they are rounded to the ruble. For example, the amount of 357 rubles 59 kopecks should be recorded as 358 rubles.
Each column and line should have only one indicator. In the line for which there is no indicator, a dash is put.
On each page must be affixed the identification number of the company under which it is registered with the Pension Fund, as well as the date of filling out the form.
All columns should be filled out on the title page, with the exception of the “Termination of Activities” field.
In addition, the title page must necessarily have a certifying signature of the head of the enterprise, confirmed by the seal.
The name, surname of the Director General
At the same time, the number “1” is put in the corresponding column (before the name of the director).
If the accuracy of the calculations is certified by a representative of a specialized organization authorized for this, then the number "2" is put. In addition to the name 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 data form, the assignee of the company paying insurance premiums shall put the number “3”.
Contribution categories
Employees of all enterprises go on business trips.
Therefore, a completely logical question arises: is it necessary to indicate travel expenses in the form of RSV1?
According to the letter of the Ministry of Labor of the Russian Federation No. 17-4 / 1647 dated October 7, 2013, all expenses for business trips of employees should be reflected in the report.
- When providing documents confirming the costs of travel, accommodation and meals, travel expenses are included in the amounts that are not subject to insurance premiums (line 211 and 212).
- If documents for the business trip report have not been provided, all expenses are subject to insurance premiums and are entered in the 201st or 20th 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 contributions for the use of labor of foreign workers.
Insurance contributions to the Pension Fund of the Russian Federation are charged in the following cases:
- upon conclusion of an employment contract for an indefinite period;
- upon conclusion of contracts with a certain period (for half a year or more).
The accrued amounts are entered in the 20th 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 disabled employees are employed at the enterprise, a reduced rate is applied to calculate insurance premiums. To do this, fill in the columns of the third section.
When filling out, you must be extremely careful 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 disability is established. Many make the mistake of writing the word "Indefinitely" in the line "Expiration Date" or putting a dash. You just need to write any date, for example, 12/31/2015.
Documents confirming the possibility of providing benefits when calculating insurance premiums are not required to be attached to the report.
Documents may be claimed during the next inspection by FIU inspectors
If the company has a branch that carries out independent settlements with workers, as well as independently pays insurance premiums, it is not necessary to fill out reporting forms on it.
But the checkpoint of the remote branch and its address must be indicated in the form of RSV1. If the branch is not authorized to pay insurance premiums, and the company does it centrally, the report should also contain centralized information about all employees in the branches.
Form RSV 1 PFR sample
Today, an individual entrepreneur, as well as a legal entity, is required to provide to the Pension Fund (its territorial branch) not only individual information, but also a certificate in the form of RSV-1.
Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve your problem - contact the consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24 HOURS AND WITHOUT DAYS OFF.
It is fast and IS FREE!
This document contains a fairly large amount of information, the transfer of which is strictly required not only to the FIU, but also to the MHI fund.
It is imperative to comply with the deadlines for the submission of this document. Otherwise, the company (or individual entrepreneur) will be fined - according to the legislation in force on the territory of the Russian Federation.
Basic information
RSV-1 is a very important document. Any entrepreneur or leader of the organization, regardless of the type of tax regime used, should be required to familiarize themselves with all the main provisions and information regarding this certificate.
This will avoid many problems, as well as excessive attention from the Federal Tax Service. Basic information required:
- definitions;
- who should pass;
- normative base.
Definitions
All kinds of concepts and definitions relating to 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 have been allocated for the following purposes:
The calculation period for RSV-1 is 12 calendar months. The duration of the reporting periods is 12, 9, 6, 3 months.
Moreover, this document must be submitted quarterly. All information is received cumulatively from the very beginning of the calendar year.
The legislation defines the following deadlines for submitting 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 payments for individuals to the relevant funds.
Who should take
The list of organizations, as well as persons required to pass RSV-1, is announced in the legislation of the Russian Federation.
So, the following documents must be submitted to the Pension Fund of the Russian Federation in a timely manner:
Normative base
The regulatory framework for a document in the form of RSV-1 is quite extensive. It includes the following:
- - the PP data 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 kinds of amendments were made to the regulatory framework. Most of them were included specifically in Federal Law No. 333 of 02/02/13:
There is one important nuance - reduced tariffs are applied only to certain types of activities and organizations:
- charity;
- pharmacy;
- IP applying the patent system of taxation.
At the same time, a reduced rate can be used only until 2020. Also, the regulatory framework regarding RSV-1 should include:
Some amendments to laws -, | |
Amendments to laws No. 212-FZ, |
Pension legislation will soon be subject to reform. The most important change that will affect everyone (individual entrepreneurs and legal entities) - it will be necessary to submit monthly calculation of RSV-1 to the FIU.
Innovation is necessary to track the size of wages of employees by age or other circumstances retired.
In the future, the Ministry of Labor plans to refuse working pensioners to pay pensions for a certain amount of wages.
Existing feed methods
RSV-1 help can be taken:
- in electronic form;
- on paper.
There is one important nuance regarding the delivery of these statements. In paper form, RSV-1 can only be submitted if the company (or IP) has less than 25 people.
If this limit is exceeded, 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 state institutions and enterprises, the dealer must 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 necessary in advance, to perform the required calculations on a personal computer through Word or Excel.
There are also some differences regarding the place where this paper should be fed. Serve RSV-1:
If the enterprise is a structural unit of a larger company and has its own balance sheet, current account, then they represent RSV-1 at the place of their actual position.
Check Report Online
The formation of the RSV-1 is not so simple. It is for this reason that a large number of various specialized resources have appeared on the Internet, allowing using various programs to verify the accuracy of filling out the form.
Most often, the following applications are used for this:
- CheckXML.
- CheckXML-UFA.
Moreover, most of the resources use only current programs, the use of obsolete ones is excluded.
If during the testing process any error was found in the document uploaded to the site, specialists working with the resource will be able to help make all the necessary corrections - while confidentiality is guaranteed.
Video: insurance contributions to funds (PFR, FSS, MHI)
Specialists of the FIU, FSS and IFTS participated in the development of many such online verification tools. You should seek confirmation of this on the pages of the site.
Penalty for untimely provision of RSV-1
Legislation in the territory of the Russian Federation imposes a fine for not submitting the RSV-1 form in a timely manner. Its value is not very large.
Nevertheless, the reporting deadlines should not be disrupted, since failure to submit the calculation on time can lead to quite serious problems with the tax authorities.
For example, the Federal Tax Service may initiate a desk audit, perceiving the non-presentation of RSV-1 as an attempt by an enterprise to hide its revenues from the state.
Penalties for failure to submit RSV-1 form are as follows:
Legislative reforms also affected fines. So, since 2020, personified accounting information is necessarily included in the calculation of the form of the type in question.
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 for 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 may turn out to be simply unbearable.