RSV report in the year due date. Accounting info
note, starting from January 1, 2017 calculation of RSV-1 no more need to take.
Who takes the RSV-1
Until 2017, at the end of each quarter, all employers had to submit to the PFR a calculation in the RSV-1 form. It reflected information on accrued and paid in reporting quarter insurance premiums for employees in the Pension Fund of the Russian Federation and FFOMS.
Starting from 2017, individual entrepreneurs and LLCs are leasing in Pension Fund SZV-M report and a new annual report “Information on the length of service of insured persons (SZV-STAGE)”.
Form RSV-1 for 2016
You can download the RSV-1 report form for 2016 for free at this link.
Sample filling for 2016
You can see a sample of filling out the form according to the RSV-1 form on this page.
Reporting form
Starting from 2015, all individual entrepreneurs and organizations with an average number of employees exceeding 25 people are required to submit a RSV-1 report with a digital signature.
Completion dates in 2017 for 2016
For 2016, the calculation must be submitted on time until February 15, 2017 in paper form and until February 20 in e.Penalties for late delivery of the RSV-1 calculation
For late submission of the RSV-1 form, the following penalties are established:
- if contributions were paid - 1,000 rubles;
- if contributions have not been paid - 5% from the amount of contributions calculated to be paid for the last 3 months of the reporting period, but no more 30% and not less 1 000 rubles.
Since 2014, personalized accounting information has been included in the calculation of RSV-1. Failure to submit them is subject to separate fine – 5% of contributions accrued for the last three months of the reporting period (with the maximum and minimum size the fine is not limited).
According to the Ministry of Labor of Russia, the collection of two fines for the same violation (not submitting the RSV-1 form) - unacceptable... Additional responsibility for personalized accounting should arise only in the case of submission of incomplete or incorrect information. Arbitrage practice on this issue did not work out, therefore, how the territorial branches of the PFR will behave in such a situation is not known.
note that for not providing the calculation of RSV-1 from the officials of the organization I can collect a fine in the amount of 300 before 500 rubles (article 15.33 of the Code of Administrative Offenses of the Russian Federation).
Where to take the calculation of RSV-1
The RSV-1 calculation is submitted to the PFR department:
- Individual entrepreneur at his place of residence;
- LLC at the place of its location.
Note: separate subdivisions with a separate balance sheet and current account, they pay contributions and submit reports at their location.
Ways of supplying RSV-1
The RSV-1 report can be submitted in two ways:
Method 1. In paper form with a report file attached
To do this, you need to print the report in 2 copies, throw it off electronic version to a USB flash drive (digital signature is not required in this case) and take it to the PFR department.
The fund employees will transfer the data to themselves and give you a second copy of the report with a note on its receipt.
note, in this way you can submit a report only if the average headcount does not exceed 25 people.
Method 2. In electronic form with EDS
Individual entrepreneurs and organizations with an average headcount more than 25 people are required to submit reports to the FIU at in electronic format with an electronic digital signature (EDS).
To issue an EDS, you must conclude an agreement with one of the EDM operators and notify your PFR branch about it. Then you will be able to send RSV-1 reports via the Internet.
The process of using these services, as a rule, is quite simple and intuitive, in any case, you can always seek advice from a specialist of this company.
When sending a report via the Internet, the FIU sends a receipt for the delivery of information in a reply letter (it serves as a confirmation that you have submitted the report). After checking the report, you will receive a control protocol with its results.
RSV-1 structure for 2016
Form RSV-1 contains a title page and 6 sections
- Title page and sections 1 and 2 filled in by all employers.
- Section 3 to be filled in only if reduced tariffs are applied.
- Section 4 to be filled in if there are values in lines 120 and 121 of section 1 (information on additionally assessed contributions).
- Section 5 to be filled in if payments are made for activities in student teams.
- Section 6 contains individual information for each employee (personalized accounting).
Basic filling rules
- The registration number with the FIU is indicated at the top of each page.
- Only one indicator fits into each line.
- In the absence of any indicators in the columns of sections 1-5, dashes are put, and the columns of section 6 are not filled in.
- In RSV-1, it is not allowed to correct errors using a correcting tool.
- At the end of each page, a signature and date of signing are put.
- The seal (if any) is placed on the title page, where M.P. is indicated.
Instructions for filling
You can download the official instructions for filling out the RSV-1 calculation at this link.
Title page
In field " Refinement number"Is put:" 000 "(If for taxable period(quarter) the declaration is submitted for the first time), " 001 "(If this is the first fix)," 002 "(If the second), etc.
In field " Reason for clarification»The code of the reason for the submission of the revised calculation is indicated:
- « 1 »- clarification of indicators related to the payment of insurance premiums for compulsory pension insurance (including additional tariffs);
- « 2 »- clarification in connection with the change in the amounts of accrued insurance contributions for compulsory pension insurance (including additional tariffs);
- « 3 "- clarification of insurance premiums for compulsory health insurance or other indicators that do not affect the information of individual records of insured persons.
Note: the revised calculation and the personalized accounting attached to the report are submitted in accordance with the form in force in the period for which the errors were revealed.
In field " Reporting period (code)»Indicates the code of the period for which the report is submitted:
- I quarter - 3 ;
- Half a year - 6 ;
- 9 months - 9 ;
- Calendar year - 0 .
In field " Calendar year»Indicates the year for the reporting period, which the Calculation is submitted (revised Calculation).
Field " Termination of activity»To be filled in only in case of termination of activities due to the liquidation of the organization or the closure of the sole proprietor. In this case, the letter " L».
Further the full name of the organization is indicated in accordance with the constituent documents. Individual entrepreneurs fill out the last name, first name, patronymic (completely, without abbreviations, in accordance with an identity document).
In field " INN»Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with tax authority... For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, "5004002010—").
Field " Checkpoint»IP is not filled in. Organizations indicate the checkpoint that was received at the IFTS at the location of the organization (separate subdivision).
In field " OKVED code»The code of the main type of activity is indicated in accordance with the new OKVED classifier. Individual entrepreneurs and LLCs can find their activity codes in the extract from the Unified State Register of Legal Entities (USRLE), respectively.
In field " Contact phone number»Indicates city or mobile number phone with area code or mobile operator. You can not use the characters "dash" and "parenthesis" (for example, "+74950001122").
In field " Average headcount»Indicates the average number of employees (individuals) for whom payments and remunerations were made within the framework of labor relations.
In field " On pages"Indicates the number of pages that make up the RSV-1 report (for example," 000012 "). If copies of documents are attached to the report (for example, a power of attorney of a representative), then their number is indicated (if they are absent, put dashes).
Block " Reliability and completeness of information»:
In the first field, you must indicate the code of the person confirming the accuracy and completeness of the information in the calculation: “ 1 "(Payer of insurance premiums)," 2 "(Representative of the payer) or" 3 "(Assignee).
Further depending on who confirms the information, the surname, name, patronymic of the head of the organization, individual entrepreneur, representative or successor (completely, without abbreviations, in accordance with the identity document) is indicated.
In the fields "Signature" and "Date" the signature of the payer (successor) or his representative and the date of signing the Calculation (if there is a seal - put in the MP field).
If the declaration is submitted by a representative, then it is necessary to indicate the type of document confirming his authority. If the representative legal entity is an organization, then its name must be indicated in the appropriate field.
Section 1. Calculation of accrued and paid insurance premiums
Line 100. The balance of contributions payable at the beginning of the billing period
The values of the columns of line 100 must be equal to the values of the corresponding columns of line 150 of the Calculations for the previous billing period.
If there is an overpayment in column 4 of line 150 of the Calculation for the previous billing period, the value of column 3 of line 100 of the Calculation for the current billing period should be equal to the sum of the values of columns 3 and 4 of line 150 of the Calculation for the previous billing period.
The value of column 4 of line 100 must not be less than zero.
Lines 110-114. Accrued contributions from the beginning of the billing period and for the last 3 months
The value of line 110 should be equal to the sum of the values of line 110 of the Calculation for the previous reporting period of the calendar year and line 114 of the submitted Calculation, and should also be equal to the sum of the corresponding values of subsection 2.1 (for each tariff code), subsections 2.2, 2.3, 2.4 of the presented Calculation (in the case of acquisition or loss of the right to use reduced tariff according to the results of the reporting (settlement) period, the specified equalities are not met):
- the value of line 110 of column 3 should be equal to the sum of the values of lines 205 and 206 of column 3 of subsection 2.1 for all tariff codes;
- in line 110 columns 6, 7 the accrued insurance premiums at an additional tariff for payers of insurance premiums specified in parts 1, 2 and 2.1 of article 58.3 of the Federal Law No. 212 dated July 24, 2009, which are payable to the FIU;
- the value of column 6 of line 110 must be equal to the value of the sums of line 224 of column 3 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 3 of subsection 2.4 with the base code "1";
- the value of column 7 of line 110 should be equal to the value of the sums of line 234 of column 3 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 3 of subsection 2.4 with the base code "2";
- the value of line 110 of column 8 should be equal to the sum of lines 214 of column 3 of subsection 2.1 for all tariff codes;
- the value of line 111 of column 3 should be equal to the sum of lines 205 and 206 of column 4 of subsection 2.1 for all tariff codes;
- the value of line 112 of column 3 should be equal to the sum of lines 205 and 206 of column 5 of subsection 2.1 for all tariff codes;
- the value of line 113 of column 3 must be equal to the sum of lines 205 and 206 of column 6 of subsection 2.1 for all tariff codes;
- in lines 111, 112, 113 columns 4 and 5 are not subject to completion;
- lines 111, 112, 113 of column 6 reflect the accrued insurance premiums at the additional tariff in relation to payments and other remuneration in favor of individuals employed in the types of work specified in clause 1 of part 1 of article 30 of the Federal Law No. 400 of December 28, 2013, payers of insurance premiums specified in parts 1 and 2 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, which are payable to the PFR, in the corresponding months of the reporting period;
- lines 111, 112, 113 of column 7 reflect the accrued insurance premiums at the additional tariff in relation to payments and other benefits in favor of individuals employed in the types of work specified in paragraphs. 2-18 clause 1 of Article 27 of the Federal Law No. 173 of December 17, 2001, by the payers of insurance premiums specified in parts 2 and 2.1 of Article 58.3 of the Federal Law No. 212 of July 24, 2009, which are payable to the Pension Fund of the Russian Federation, in the respective months of the reporting period;
- the value of column 6 of line 111 must be equal to the value of the sums of line 224 of column 4 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 4 of subsection 2.4 with the base code "1";
- the value of column 6 of line 112 must be equal to the value of the sums of line 224 of column 5 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 5 of subsection 2.4 with the base code "1";
- the value of column 6 of line 113 must be equal to the value of the sums of line 224 of column 6 of subsection 2.2 and lines 244, 250, 256, 262, 268 of columns 6 of subsections 2.4 with the base code "1";
- the value of column 7 of line 111 should be equal to the value of the sums of line 234 of column 4 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 4 of subsection 2.4 with the base code "2";
- the value of column 7 of line 112 must be equal to the value of the sums of line 234 of column 5 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 5 of subsection 2.4 with the base code "2";
- the value of column 7 of line 113 should be equal to the value of the sums of line 234 of column 6 of subsection 2.3 and lines 244, 250, 256, 262, 268 of columns 6 of subsections 2.4 with the base code "2";
- the value of line 111 of column 8 should be equal to the sum of lines 214 of column 4 of subsection 2.1 for all tariff codes;
- the value of line 112 of column 8 should be equal to the sum of lines 214 of column 5 of subsection 2.1 for all tariff codes;
- the value of line 113 of column 8 must be equal to the sum of lines 214 of column 6 of subsection 2.1 for all tariff codes;
- the value of line 114 should be equal to the sum of the values of lines 111-113 of the corresponding columns;
- in line 114, columns 4 and 5 are not to be completed.
Lines 120-130. Additional accrued contributions from the beginning of the billing period
Line 120 reflects the amount of insurance premiums additionally accrued according to acts of inspections (office and (or) field), for which in reporting period, the decisions on bringing (to refuse to bring) to liability of payers of insurance premiums for committing a violation of the law came into force Russian Federation on insurance premiums, as well as the amounts of insurance premiums overly charged by the payer of insurance premiums revealed by the body overseeing the payment of insurance premiums.
In addition, in the case of self-identification of the fact of non-reflection or incompleteness of the reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for the previous reporting (calculated) periods, as well as in the case of adjusting the base for calculating insurance premiums of the previous reporting (calculated) periods (based on data accounting), not recognized as an error, line 120 reflects the recalculation amounts accrued in the reporting (settlement) period.
The value of line 120 of column 3 must be equal to the value indicated in the line "Total recalculation amount" of column 6 of section 4.
The value of line 120 of column 4 must be equal to the value indicated in the line "Total recalculation amount" of column 8 of section 4.
The value of line 120 of column 5 must be equal to the value indicated in the line "Total recalculation amount" of column 10 of section 4.
The value of line 120 of column 6 must be equal to the sum of the value indicated in the line "Total amount of recalculation" of column 11 and the sum of the values of column 13 according to the base code "1" of section 4.
The value of line 120 of column 7 must be equal to the sum of the value indicated in the line "Total amount of recalculation" of column 12 and the sum of the values of column 13 according to the base code "2" of section 4.
On line 121, columns 3 and 4 shall reflect the amount of recalculation of insurance premiums to finance an insurance pension from amounts exceeding the maximum base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5.1 of Article 8 of Federal Law No. 212-FZ.
The values of line 121 of column 3 shall be equal to the value indicated in the line "Total additionally accrued" of column 7 of section 4.
The values of line 121 of column 4 shall be equal to the value indicated in the line "Total recalculation amount" of column 9 of section 4.
In line 121, columns 5, 6, 7, 8 are not subject to completion.
On line 130, the sum of the values of the corresponding columns of lines 100, 110 and 120 is reflected.
Lines 140-144. Contributions paid from the beginning of the billing period and for the last 3 months
Line 140 reflects the amount of insurance premiums paid from the beginning of the billing period on an accrual basis to the end of the reporting period, and is calculated as the sum of the values of line 140 Calculation for the previous reporting period of the calendar year and line 144 for the last three months of the reporting period.
Lines 141, 142, 143 reflect the amount of payments on insurance premiums paid in the respective months of the reporting period.
The value of all columns of line 144 is equal to the sum of the values of the corresponding columns of lines 141, 142, 143. The value of column 4 of line 140 must be no more than the value of column 4 of line 130.
Line 150. The balance of contributions payable at the end of the reporting period
Line 150 indicates the remainder of insurance premiums payable at the end of the reporting period, which is equal to the difference between the values of lines 130 and 140. Column 4 of line 150 should not have a negative value in the absence of a negative value in column 4 of line 120.
Section 2. Calculation of insurance premiums for the tariff and additional tariff
Section 2 is filled in by payers of insurance contributions who make payments and other remuneration to individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance.
Subsection 2.1. Calculation of insurance premiums according to the tariff
When filling out subsection 2.1:
In field " Tariff code»Indicates the rate code used by the payer in accordance with the rate codes of the payers of insurance premiums in accordance with Appendix No. 1 to this Procedure.
If during the reporting period more than one tariff was applied, then the Calculation includes as many pages of subsection 2.1 as the tariffs were applied during the reporting period.
In this case, the values lines 200-215 for inclusion in other sections of the Calculation are involved as the sum of the values in the corresponding lines for each table in subsection 2.1 included in the Calculation.
By lines 200-204 the basis for calculating insurance contributions for compulsory pension insurance is calculated based on the amount of payments and other remunerations made in favor of individuals who are insured in the compulsory pension insurance system.
On line 200 the corresponding columns reflect payments and other remuneration named in parts 1, 2 of article 7 of the Federal Law of July 24, 2009 N 212-FZ, as well as accrued in accordance with international treaties on an accrual basis from the beginning of the year and for each of the last three months reporting period;
On line 201 reflects the amount of payments and other remuneration not subject to compulsory pension insurance contributions in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ and in accordance with international treaties.
On line 202
On line 203 reflects the amount of payments and other remunerations made in favor of individuals that exceed the maximum base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with part 5 of article 8 of the Federal Law of July 24, 2009 N 212-FZ.
On line 204 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Article 8 of the Federal Law of July 24, 2009 N 212-FZ. The value of the line is determined by the formula: line 200, minus line 201, minus line 202, minus line 203.
The sum of the values of columns 4-6 of line 204 for all pages of subsection 2.1 is equal to the value of column 2 of line "Total" of subsection 2.5.1.
On line 205 Column 3 reflects the amount of accrued insurance premiums calculated by summing up the value of column 3 of line 205 Calculations for the previous reporting period and the values of columns 4 - 6 of lines 205 Calculations for the current reporting period, with the exception of payers of insurance premiums who have acquired or lost the right to apply a reduced tariff based on the results of the reporting (settlement) period.
In the event of the acquisition or loss of the right to apply a reduced tariff at the end 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 rate of insurance premiums.
Columns 4-6 of lines 205 reflect the amount of insurance premiums accrued for the reporting period in respect of individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ. The sum of the values of columns 4-6 of line 205 for all pages of subsection 2.1 is equal to the value of column 3 of line "Total" of subsection 2.5.1.
On line 206 Column 3 reflects the amounts of accrued insurance premiums calculated by summing up the values of column 3 of line 206 Calculations for the previous reporting period and the values of columns 4 - 6 of line 206 for the current reporting period, with the exception of payers of insurance premiums who have acquired or lost the right to apply a reduced tariff based on the results of the reporting (settlement) period.
In the case of acquiring the right to apply a reduced tariff based on the results of the reporting (settlement) period, the value of column 3 of line 206 is equal to "0".
In case of loss of the right to apply a reduced tariff at the end of the reporting (settlement) period, the value of column 3 of line 206 is determined by the formula: the value of column 3 of line 203 multiplied by the rate of insurance premiums established for payments exceeding the maximum base for calculating insurance premiums.
Columns 4-6 of line 206 reflect the amount of insurance premiums from the amounts of payments and other benefits exceeding the maximum base for calculating insurance premiums accrued for the reporting period in relation to individuals (filled in by payers applying the rate of insurance premiums established by Article 58.2 of the Federal Law of July 24, 2009 N 212-FZ).
On line 207
The value of column 3 of line 207 must be not less than the maximum value of columns 4-6 of line 207;
On line 208 reflects the number of individuals whose payments and other remuneration have exceeded the limit value of the base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5.1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009;
The value of column 3 of line 208 must be not less than the maximum value of columns 4-6 of line 208.
By lines 210-213 the basis for calculating insurance premiums for compulsory health insurance is calculated.
On line 210 the corresponding columns reflect the amounts of payments and other remuneration accrued in favor of individuals in accordance with Article 7 of the Federal Law of July 24, 2009 N 212-FZ, as well as accrued in accordance with international treaties, on an accrual basis from the beginning of the year and for each from the last three months of the reporting period.
On line 211 reflects the amount of payments and other remuneration that are not subject to insurance premiums for compulsory medical insurance in accordance with parts 1, 2 of article 9 of the Federal Law of July 24, 2009 N 212-FZ and in accordance with international treaties.
On line 212 reflects the amount of actually incurred and documented expenses related to the extraction of income received under a copyright contract, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art, or the amount of expenses that cannot be documented and accepted for deduction in the amounts established by part 7 of article 8 of the Federal Law of July 24, 2009 N 212-FZ.
On line 213 reflects the base for calculating insurance premiums for compulsory medical insurance, calculated in accordance with Article 8 of the Federal Law of July 24, 2009 N 212-FZ. The value of the line is determined by the formula: line 210 minus line 211, minus line 212.
On line 214 reflects the amount of insurance premiums accrued for compulsory health insurance.
The value of column 3 of line 214 should be equal to the sum of the values of column 3 of line 214 Calculations for the previous reporting period and columns 4-6 of lines 214 Calculations for the reporting (accounting) period, with the exception of payers of insurance premiums who have acquired or lost the right to apply a reduced tariff for the results of the reporting (settlement) period.
In the event of the acquisition or loss of the right to apply a reduced rate at the end of the reporting (billing) period, the value of column 3 of line 214 is determined by the formula: the value of column 3 of line 213 multiplied by the applicable rate of insurance premiums for compulsory health insurance.
On line 215 the number of individuals is reflected, from payments and other remuneration to whom insurance premiums have been calculated in accordance with the rate of insurance premiums used when completing subsection 2.1.
The value of column 3 of line 215 must be not less than the maximum value of columns 4-6 of line 215.
Subsection 2.2. Calculation of insurance premiums at an additional rate for selected categories payers specified in part 1 of Article 58.3 of the Federal Law No. 212 of July 24, 2009
Subsection 2.2. to be filled in by payers of insurance premiums applying additional tariffs in accordance with part 1 of article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraph 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ.
When filling out subsection 2.2:
On line 220
On line 221 the corresponding columns reflect the amounts of payments and other remuneration not subject to insurance premiums in accordance with Article 9 of Federal Law No. 212-FZ of July 24, 2009, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.
On line 223 Column 3 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 220 minus line 221.
The values indicated in columns 4, 5, 6 of line 223 must be equal to the sum of the values indicated in the corresponding lines of column 4 of subsection 6.7 in the absence of codes for a special assessment of working conditions.
On line 224 column 3 reflects the amount of insurance premiums calculated by summing up the values of column 3 of line 224 of the Calculations for the previous reporting period and the values of columns 4 - 6 of line 224 for the current reporting period.
Columns 4 - 6 of line 224 reflect the amount of contributions at the additional tariff for the billing period in favor of individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ.
On line 225
Subsection 2.3. Calculation of insurance premiums at an additional rate for certain categories of payers specified in part 2 of Article 58.3 of the Federal Law No. 212 dated July 24, 2009
Subsection 2.3 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-FZ, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in clauses 2- 18 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ.
When filling out subsection 2.3:
On line 230 the corresponding columns reflect the amounts of payments and other remuneration named in parts 1, 2 of article 7 of Federal Law No. 212-FZ of July 24, 2009, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.
On line 231 reflects the amount of payments and other remuneration not subject to insurance premiums in accordance with Article 9 of Federal Law No. 212-FZ of July 24, 2009.
On line 233 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ. The value of the line is determined by the formula: line 230 minus line 231.
The values indicated in columns 4, 5, 6 of line 233 must equal the sum of the values indicated in the corresponding lines of column 5 of subsection 6.7 in the absence of codes for a special assessment of working conditions.
On line 234 column 3 reflects the amount of insurance premiums calculated by summing up the values of column 3 of line 234 of the Calculations for the previous reporting period and the values of columns 4-6 of line 234 for the current reporting period.
Columns 4-6 of line 234 reflect the amount of insurance premiums at the additional tariff for the billing period in relation to payments and other remuneration in favor of individuals, calculated in accordance with Part 3 of Article 15 of Federal Law No. 212-FZ of July 24, 2009.
On line 235 reflects the number of individuals, from payments and other remuneration to whom insurance premiums are charged at an additional rate.
Subsection 2.4. Calculation of insurance premiums at an additional rate for certain categories of payers specified in part 2.1 of Article 58.3 of the Federal Law No. 212 dated July 24, 2009
Subsection 2.4 is filled in by payers of insurance premiums applying additional tariffs in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in clauses 1 - 18 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ, depending on the class of working conditions, identified based on the results of a special assessment of working conditions or certification of workplaces for working conditions, carried out in the manner prescribed by the legislation of the Russian Federation, taking into account provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ.
If, according to the results of certification of workplaces for working conditions, the hazard class "permissible" or "optimal" is established, payers of insurance premiums additionally, taking into account the provisions of clause 5 of Article 15 of Federal Law No. 421-FZ of December 28, 2013, fill in sections 2.2 and 2.3 respectively.
- « 1 »- in relation to payments and other remuneration in favor of individuals engaged in the relevant types of work specified in clause 1 of part 1 of article 30 of Federal Law No. 400-FZ of December 28, 2013;
- « 2 »- in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in clauses 2 - 18 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ.
In the field “results of special assessment”, “results of certification of workplaces”, “results of special assessment and results of certification of workplaces”, one of the values is filled with the symbol “ X":
- field " special evaluation results»To be filled in by payers of insurance premiums specified in Part 2.1 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, if there are results of a special assessment of working conditions;
- field " results of workplace certification»To be filled in by payers of insurance premiums in the presence of the results of certification of workplaces for working conditions, taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ;
- field " results of special assessment and results of certification of workplaces»To be filled in by payers of insurance premiums in the presence of the results of a special assessment of working conditions and the results of certification of workplaces for working conditions (taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ);
If during the reporting period more than one “basis” was applied for the payment of insurance premiums at an additional rate for certain categories of payers of insurance premiums, depending on the established by the results of a special assessment of working conditions, then the Calculation includes as many pages of subsection 2.4 as “grounds »Was applied during the reporting period.
In this case, the values of the lines 240-269 for inclusion in other sections of the Calculation, they participate as the sum of values (on grounds "1" or "2") according to the corresponding lines of subsection 2.4 included in the Calculation.
When filling out subsection 2.4:
Along lines 240, 246, 252, 258, 264 for each class and subclass of working conditions, the corresponding columns reflect payments and other remuneration named in parts 1, 2 of article 7 of the Federal Law of July 24, 2009 N 212-FZ, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.
On lines 241, 247, 253, 259, 265 for each class and subclass of working conditions, the corresponding columns reflect the amount of payments and other remuneration not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.
Along lines 243, 249, 255, 261, 267 for each class and subclass of working conditions, the corresponding columns reflect the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009, on an accrual basis from the beginning of the year and for each month of the reporting period.
On lines 244, 250, 256, 262, 268 for each class and subclass of working conditions, the corresponding columns reflect the amounts of accrued insurance premiums at the additional tariff in accordance with the class and subclass of working conditions, on an accrual basis from the beginning of the year and for each month of the reporting period.
Column 3 of lines is calculated by summing up the values of column 3 of the corresponding lines for the previous reporting period and the values of columns 4 - 6 of the corresponding lines for the current reporting period.
Columns 4-6 lines reflect data on the corresponding line of subsection 2.4 for each month of the reporting period.
On lines 245, 251, 257, 263, 269 the number of individuals is reflected, from payments and other remuneration to whom insurance premiums are charged at an additional tariff for each class and subclass of working conditions.
Subsection. 2.5. Information on packs of documents containing the calculation of the amounts of accrued insurance premiums in relation to insured persons
Subsection 2.5- to be completed by payers of insurance premiums who have completed Section 6 of the Calculation.
The subsection contains data on packs of documents.
When filling out subsection 2.5:
Subsection 2.5.1"The list of packs of documents of initial information of individual (personified) accounting" contains data on packs of information of individual (personified) accounting with the type of information correction "initial":
- the number of completed lines must correspond to the number of packs of Section 6 with the "original" type of information correction;
- the lines in column 2 reflect information about the basis for calculating insurance premiums for compulsory pension insurance for the last three months of the reporting period for each pack of Section 6. The value of column 2 of the corresponding line is equal to the sum of the values specified in lines 401, 402, 403, 411, 412 , 413, etc. columns 5 of subsection 6.4 of the corresponding pack. The value indicated in the "Total" line of column 2 of subsection 2.5.1 must be equal to the value equal to the amount the values specified in columns 4, 5 and 6 of line 204 of subsection 2.1 Calculation for all tariff codes;
- the lines of column 3 reflect information on the accrued insurance premiums from the amounts of payments and other benefits that do not exceed the maximum value of the base for calculating insurance premiums for the last three months of the reporting period for each pack of Section 6. The value of column 3 of the corresponding line is equal to the sum of the values specified in subsection 6.5 included in the appropriate pack. The value indicated in the "Total" line of column 3 of subsection 2.5.1 must be equal to the value equal to the sum of the values specified in columns 4, 5 and 6 of line 205 of subsection 2.1 Calculation for all tariff codes;
- in the rows of column 4, information on the number of insured persons is reflected, in which Sections 6, included in the corresponding pack, are completed;
- column 5 indicates the name of the file (number of the package of documents);
Subsection 2.5.2"The list of packs of documents of correcting information of individual (personified) accounting" contains data on packs of information of individual (personified) accounting with the type "correcting" or "canceling".
The number of completed lines must correspond to the number of packs of correcting (canceling) documents of Section 6, SZV-6-1, SZV-6-2 or SZV-6-4.
In case of providing corrective information for the periods 2010 - 2013. as part of the Calculation, forms SZV-6-1, SZV-6-2 or SZV-6-4 are submitted in accordance with the rules for filling and submitting them (accompanied by an inventory) (Instructions for filling out forms of individual (personified) accounting documents in the compulsory pension insurance system , approved by the Resolution of the PFR Board of July 31, 2006 N 192p. Registered with the Ministry of Justice of Russia on October 23, 2006 N 8392), the ADV-6-2 form is not submitted.
In lines by columns 2 and 3 information on the period for which the information is being corrected is indicated, which is reflected in the correcting (canceling) Sections 6, SZV-6-1, SZV-6-2 or SZV-6-4 of the stack of documents.
In lines column 4 - 6 information on the amounts of recalculation of insurance premiums for compulsory pension insurance from the amounts of payments and other benefits not exceeding the maximum base for calculating insurance premiums is reflected in relation to insured persons on which corrective or canceling information is filled out.
The meaning of each line column 4 subsection 2.5.2 must be equal to the sum of the values specified in the "Total" line of column 3 of subsection 6.6 with the type of information "original" included in the corresponding line of subsection 2.5.2 of the stack of documents.
The meaning of each line column 5 subsection 2.5.2 must be equal to the sum of the values indicated in the "Total" line of column 4 of subsection 6.6 with the type of information "original" included in the corresponding line of subsection 2.5.2 of the stack of documents.
The meaning of each line column 6 subsection 2.5.2 must be equal to the sum of the values indicated in the "Total" line of column 5 of subsection 6.6 with the type of information "original" included in the corresponding line of subsection 2.5.2 of the stack of documents.
In lines column 7 reflects the number of insured persons on whom the forms SZV-6-1, SZV-6-2, SZV-6-4, Section 6, included in the corresponding package of documents, have been completed.
V column 8 the file name (number of the stack of documents) is indicated.
Section 3. Calculation of compliance with the conditions for the right to apply a reduced tariff
Subsection 3.1 Calculation of compliance with the conditions for the right to apply a reduced tariff for the payment of insurance premiums by the payers specified in clause 6, part 1 of Article 58 of the Federal Law No. 212 dated July 24, 2009
Subsection 3.1 filled in by organizations operating in the area information technologies(with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and make payments to individuals working in a technical and innovative special economic zone or an industrial production special economic zone) and applying the rate of insurance premiums established by part 3 of article 58 of the Federal Law of July 24, 2009 N 212-FZ.
When filling out subsection 3.1:
- in order to comply with the criteria specified in Part 2.1 of Article 57 of the Federal Law of July 24, 2009 N 212-FZ, and compliance with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, organizations operating in the field of information technologies, fill in columns 3, 4 on lines 341 - 344.
- in order to comply with the criteria specified in Part 2.2 of Article 57 of the Federal Law of July 24, 2009 N 212-FZ, and compliance with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, newly created organizations fill out only column 4 on lines 341 - 344;
- on line 341 reflects the total amount of income determined in accordance with Article 248 Tax Code Russian Federation;
- on line 342 reflects the amount of income from the sale of copies of computer programs, databases, the transfer of exclusive rights to computer programs, databases, the granting of rights to use computer programs, databases under license agreements, from the provision of services (performance of work) for the development, adaptation and modification computer programs, databases (software and information products of computer technology), as well as services (works) for the installation, testing and maintenance of these computer programs, databases;
- meaning lines 343 is defined as the ratio of the values of lines 342 and 341 multiplied by 100;
- on line 344 the average / average number of employees is indicated, calculated in the order determined by orders Federal Service state statistics;
- on line 345 the date and number of the entry in the register of accredited organizations operating in the field of information technology are indicated, based on the received extract from the specified register sent by the authorized federal body executive power in accordance with paragraph 9 of the Regulation on state accreditation of organizations operating in the field of information technology, approved by the Government of the Russian Federation of November 6, 2007 N 758 "On state accreditation of organizations operating in the field of information technology" (Collection of laws of the Russian Federation Federation, 2007, N 46, Art.5597; 2009, N 12, Art.1429; 2011, N 3, Art.542).
Subsection 3.2. Calculation of compliance with the conditions for the right to apply a reduced tariff for the payment of insurance premiums by the payers specified in clause 8, part 1 of Article 58 of the Federal Law No. 212 dated July 24, 2009
Subsection 3.2 filled in by organizations and individual entrepreneurs applying the simplified taxation system and carrying out the main type economic activity, provided for by paragraph 8 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ, classified in accordance with OKVED, and applying the tariff established by part 3.4 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ:
a) food production (OKVED code 15.1 - 15.8);
b) production of mineral waters and other non-alcoholic beverages (OKVED code 15.98);
c) textile and clothing production (OKVED code 17, 18);
d) production of leather, leather goods and footwear (OKVED code 19);
e) wood processing and production of wood products (OKVED code 20);
f) chemical production (OKVED code 24);
g) production of rubber and plastic products (OKVED code 25);
h) production of other non-metallic mineral products (OKVED code 26);
i) production of finished metal products (OKVED code 28);
j) production of machinery and equipment (OKVED code 29);
k) production of electrical equipment, electronic and optical equipment (OKVED code 30 - 33);
m) production Vehicle and equipment (OKVED code 34, 35);
m) furniture production (code OKVED 36.1);
o) production of sporting goods (OKVED code 36.4);
o) production of games and toys (OKVED code 36.5);
p) research and development (OKVED code 73);
c) education (OKVED code 80);
r) healthcare and provision of social services (OKVED code 85);
s) the activities of sports facilities (OKVED code 92.61);
t) other activities in the field of sports (OKVED code 92.62);
x) processing of secondary raw materials (OKVED code 37);
c) construction (OKVED code 45);
h) maintenance and repair of vehicles (OKVED code 50.2);
w) disposal of waste water, waste and similar activities (code OKVED 90);
y) transport and communications (OKVED code 60 - 64);
y) the provision of personal services (code OKVED 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);
z) production of various products not included in other groups (OKVED code 36.6);
i.1) repair of household goods and personal items (OKVED code 52.7);
i.2) management real estate(OKVED code 70.32);
z.3) activities related to the production, rental and screening of films (OKVED code 92.1);
z.4) activities of libraries, archives, club-type institutions (except for the activities of clubs) (OKVED code 92.51);
z.5) the activities of museums and the protection of historical sites and buildings (OKVED code 92.52);
z.6) activities of botanical gardens, zoos and reserves (OKVED code 92.53);
z.7) activities related to the use of computers and information technology (OKVED code 72), with the exception of organizations and individual entrepreneurs specified in clauses 5 and 6 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ;
i.8) retail pharmaceutical and medical goods, orthopedic products (OKVED code 52.31, 52.32);
z.9) production of roll-formed steel profiles (OKVED code 27.33);
i.10) production of steel wire (OKVED code 27.34).
When filling out subsection 3.2:
- on line 361 the total amount of income is indicated, determined in accordance with article 346.15 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the reporting (settlement) period;
- on line 362 the amount of income from the sale of products and (or) services rendered in the main type of economic activity is indicated;
- indicator lines 363 is calculated as the ratio of the values of lines 362 and 361 multiplied by 100.
Subsection 3.3 Calculation of compliance with the conditions for the right to apply a reduced tariff for the payment of insurance premiums by the payers specified in clause 11, part 1 of Article 58 of the Federal Law of July 24, 2009.
Subsection 3.3 filled in by non-profit organizations (with the exception of state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for the population, research and development, education, health care, culture and art (theaters, libraries, museums and archives) and mass sports (with the exception of professional), and applying the tariff established by part 3.4 of article 58 of the Federal Law of July 24, 2009 N 212-FZ.
In order to comply with the criteria specified in Part 5.1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, non-profit organizations fill out lines 371 - 375 of column 3 when submitting the Calculation for each reporting period.
In order to comply with the requirements of Part 5.3 of Article 58 of Federal Law No. 212-FZ of July 24, 2009, non-profit organizations fill out lines 371 - 375 of column 4 based on the results of the billing period, i.e. when submitting the Calculation for the year.
When completing subsection 3.3:
- on line 371 the total amount of income is reflected, determined in accordance with article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of part 5.1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ;
- on line 372 reflects the amount of income in the form of targeted income for the maintenance of non-profit organizations and their conduct of statutory activities named in paragraph 11 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ, determined in accordance with paragraph 2 of article 251 of the Tax Code of the Russian Federation ;
- on line 373 reflects the amount of income in the form of grants received for the implementation of activities named in paragraph 11 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ, determined in accordance with subparagraph 14 of paragraph 1 of article 251 of the Tax Code of the Russian Federation;
- on line 374 reflects the amount of income from the implementation of types of economic activities specified in subparagraphs r, f, i.4, i.6 of clause 8 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ;
- on line 375 reflects the share of income determined for the purpose of applying part 5.1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ and calculated as the ratio of the sum of lines 372, 373, 374 to line 371, multiplied by 100.
Section 4. Amounts of recalculation of insurance premiums from the beginning of the billing period
Section 4 is filled in and submitted by payers who were additionally assessed by the insurance premiums control body in the current reporting period for the previous reporting (settlement) periods according to acts of inspections (cameral and (or) field), for which in the current reporting period decisions on prosecution.
In case of self-identification of the fact of non-reflection or incompleteness of the reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting periods, the payer may reflect the amount of self-accrued insurance premiums.
If changes are reflected in accordance with Article 17 of the Federal Law of July 24, 2009 N 212-FZ in the revised Calculation for the corresponding period, Section 4 of the Calculation for the current reporting period shall not be completed.
Section 5. Payments and remuneration for activities in the student team
Section 5 filled in and submitted by payers making payments and other remuneration in favor of students in professional educational organizations, educational organizations higher education full-time education for activities carried out in the student team (included in the federal or regional register of youth and children's associations that use state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.
When completing section 5:
- the number of completed lines must correspond to the number of individual students to whom the above payments and other remuneration were accrued by the payer during the reporting period;
- in column 1 the number is put down in the order of the filled lines;
- in column 2 the surname, name, patronymic of the student are reflected;
- in column 3 the date and number of the document confirming membership in the student's unit of the student are reflected;
- in column 4 the date and number of the document confirming the full-time form of study during the period of such membership are reflected;
- in column 5 for each individual student, the amount of payments and other remuneration is reflected, accrued on an accrual basis from the beginning of the year;
- in columns 6-8 the amount of payments and other remuneration accrued for the last three months of the reporting period is reflected;
- on the line " Total payments»Columns 5–8 reflect the total amount of payments and other remuneration accrued by the payer in favor of students in professional educational institutions, educational institutions of higher education in full-time education. If the section consists of several pages, the value of the "Total payments" line is reflected on the last page;
- on line 501 reflects the date and number of the entry from the register of youth and children's associations enjoying state support, which is maintained by the federal executive body in charge of implementing state youth policy.
Section 6. Personalized accounting
Section 6 is filled in and submitted to all insured persons in favor of whom payments and other remuneration were accrued in the reporting period within the framework of labor relations and civil law contracts.
Section 6 of the RSV-1 form eight subsections: information about the insured person, the reporting period, the type of information correction, etc. They replaced three forms of old personalized accounting information (forms SZV-6-4, ADV-6-5 and ADV-6-2).
For each insured employee, fill out separate section 6. In this case, information on all employees is grouped into packs (no more than 200 in each). Information from the packs is reflected in subsection 2.5.1 of the RSV-1 form. It indicates the base, contributions and other information on employees.
Information that does not contain data on the amount of payments and other remuneration accrued in favor of individuals for the last three months of the reporting period (that is, in subsections 6.4-6.8, the data is contained only in lines 400, 410 of subsection 6.4, in lines 700, 710 of subsection 6.7) are not submitted.
Information from different types information corrections ("initial", "correcting" and "canceling") are formed in separate bundles of documents.
Information correcting data for previous reporting periods (the type of information correction "correcting" and "canceling") is presented together with information with the information correction type "initial" for the period in which the data is corrected, according to the forms of presentation of information and the rules for filling them in in force in the period for which the corrective (canceling) information is submitted.
Subsection 6.1. Information about the insured person
In columns 1-3 the surname, name and patronymic of the employee are indicated in the nominative case.
In column 4 the insurance number of the individual personal account of the insured person (SNILS) is indicated.
The field “Information on the dismissal of the insured person” is filled in by placing an “X” in relation to the insured persons who worked under an employment contract and were dismissed at the end of the reporting period in the last three months of the reporting period.
The field “Information on the dismissal of the insured person” is not filled in if the insured person works under a civil law contract.
Subsection 6.2. Reporting period
In the "Reporting period (code)" field, the period for which the Calculation is submitted is entered. The reporting periods are the I quarter, six months, nine months, a calendar year, which are designated as “3”, “6”, “9” and “0”, respectively.
In the "Calendar year" field, the calendar year for the reporting period of which the Calculation is submitted (revised Calculation) is entered.
Subsection 6.3. Type of information correction
This subsection contains 2 types of fields:
- to indicate the type of information;
- to indicate the reporting period and calendar year.
For the first field, there are three options:
- "Original"- information is submitted for the first time;
- "Corrective"- information is submitted for the purpose of changing previously submitted information;
- "Canceling"- information is submitted for the purpose of complete cancellation of previously submitted information;
you need to select one of them and put in this field the symbol " X».
The fields "Reporting period (code)" and "Calendar year" are filled only for forms with the information type "correcting" or "canceling".
Subsection 6.4. Information on the amount of payments and other remuneration accrued in favor of natural person
Subsection 6.4 indicates the amount of payments and other benefits accrued in favor of an individual (if there are several category codes of the insured person, then the number of lines in subsection 6.4 should be increased).
When submitting information, the correction of which is not related to a change in the rate of insurance premiums (the category code of the insured person), all indicators of the form, both adjustable and not requiring adjustment, are filled in in the form with the "correcting" type.
When submitting information, the correction of which is associated with a change in the rate of insurance premiums (category code of the insured person), in the form with the "correcting" type, all the indicators of the form are filled in, both adjustable and not requiring adjustment. In this case, two (or more) codes of the category of the insured person are indicated in the form with the “correcting” type: the canceled one and the one according to which the insurance premiums were re-calculated (“new” code).
When submitting information, the correction of which is associated with the cancellation of data on one rate of insurance premiums (category code of the insured person) and changes in data on another rate of insurance premiums (that is, the original form of information contains more than one category code of the insured person), in a form with the type "correcting »All indicators of the form are filled in, both adjustable and not requiring adjustment. In this case, two (or more) codes of the category of the insured person are indicated in the form with the “correcting” type: the canceled one and the one according to which the insurance premiums were re-calculated (“new” code).
If corrective information is submitted for an insured person dismissed earlier than the reporting period, section 6 with the "initial" type for the current reporting period is not filled out for this insured person, only a form is submitted that corrects information for the previous reporting (accounting) periods.
When filling out subsection 6.4:
- in graphs on line 400(410, etc.) "Total from the beginning of the billing period, including for the last three months of the reporting period" indicates the values of the corresponding indicators on an accrual basis (taking into account the recalculation amounts) from the beginning of the billing period, in rubles and kopecks. If there are 7 values in the column, lines 400, 410, etc. the values of column 5 of subsection 6.4 of the corresponding line (400, 410, etc.) should not equal "0";
- on line 401(411, etc.) “1 month” of subsection 6.4 indicates the values of the corresponding indicators for the first month of the last three months of the reporting period, in rubles and kopecks;
- on line 402(412, etc.) "2 month" of subsection 6.4 indicates the values of the corresponding indicators for the second month of the last three months of the reporting period, in rubles and kopecks;
- on line 403(413, etc.) "3 month" of subsection 6.4 indicates the values of the corresponding indicators for the third month of the last three months of the reporting period, in rubles and kopecks.
With no line 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 out personalized information ( see Appendix 2).
In column 4 the amount of payments that are subject to taxation by insurance premiums in the Pension Fund of the Russian Federation is indicated:
- the sum of the values indicated on lines 400, 410, etc. columns 4 (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance payable for the previous reporting periods of the current calendar year) must be less than or equal to the sum of the values specified in line 200 of column 3 of all subsections 2.1;
- the sum of the values specified in lines 401, 411, etc. columns 4, must be greater than or equal to the sum of values according to the formula (line 200 of column 4 minus line 201 of column 4) of all subsections 2.1 of the Calculation;
- the sum of the values indicated on lines 402, 412, etc. columns 4, must be greater than or equal to the sum of the values according to the formula (line 200 of column 5 minus line 201 of column 5) of all subsections 2.1 of the Calculation;
- the sum of the values specified in lines 403, 413, etc. columns 4, must be greater than or equal to the sum of the values according to the formula (line 200 of column 6 minus line 201 of column 6) of all subsections 2.1 of the Calculation;
- indication of the values "Total from the beginning of the billing period, including for the last three months of the reporting period" (lines 400, 410, etc.) is mandatory, provided that there is information in lines 401 - 403, 411 - 413, etc.
In column 5 the amount of payments subject to insurance premiums within the amount of the taxable base established for the current year is indicated:
- the sum of the values indicated on lines 400, 410, etc. column 5 (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance payable for the previous reporting periods of the current calendar year) must be less than or equal to the sum of the values specified in line 204 of column 3 of all subsections 2.1;
- the sum of the values specified in lines 401, 411, etc. column 5, must be equal to the sum of the values indicated in line 204 of column 4 of all subsections 2.1 of the Calculation;
- the sum of the values indicated on lines 402, 412, etc. column 5, must be equal to the sum of the values specified in line 204 of column 5 of all subsections 2.1 of the Calculation;
- the sum of the values specified in lines 403, 413, etc. column 5, must be equal to the sum of the values specified 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 charges under civil contracts also within the limits of the taxable base.
The values indicated in all lines of column 6 should not exceed the values indicated in the corresponding lines of column 5 of subsection 6.4.
In column 7:
- the sum of the values indicated on lines 400, 410, etc. columns 7 (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance, exceeding the maximum value of the base for calculating insurance premiums payable for the previous reporting periods of the current calendar year) must be less than or equal to the sum of the values specified in line 203 of column 3 of all subsections 2.1;
- the sum of the values specified in lines 401, 411, etc. column 7, must be equal to the sum of the values specified in line 203 of column 4 of all subsections 2.1 of the Calculation;
- the sum of the values specified in lines 402, 412, etc. column 7, must be equal to the sum of the values specified in line 203 of column 5 of all subsections 2.1 of the Calculation;
- the sum of the values specified in lines 403, 413, etc. columns 7, must be equal to the sum of the values specified in line 203 of columns 6 of all subsections 2.1 of the Calculation;
- the values indicated in all lines of column 4 must be greater than or equal to the sum of the values in the corresponding lines of columns 5 and 7.
Subsection 6.5. Information about the accrued insurance premiums
In subsection 6.5 the amount of insurance premiums for compulsory pension insurance calculated at all insurance premium rates in the last three months of the reporting period from payments and other benefits not exceeding the maximum base for calculating insurance premiums, in rubles and kopecks, is indicated.
If during the reporting period the category code of the insured person was changed, subsection 6.5 indicates the total amount of accrued insurance premiums, 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 Information
Subsection 6.6 is filled out in the forms with the information type "initial" if in the last three months of the reporting period the payer of insurance premiums corrects the data presented in the previous reporting periods.
In the presence of data in subsection 6.6 additionally, in mandatory corrective (canceling) sections 6 and (or) forms SZV-6-1, and (or) SZV-6-2, and (or) SZV-6-4 are provided.
Corrective (canceling) information is submitted according to the forms of presentation of information of individual (personified) accounting, which were in effect in the period for which errors (distortions) were detected.
When adjusting information for reporting periods, starting from the first quarter of 2014, information on the amounts of recalculation of insurance premiums is indicated in column 3.
When correcting information for the reporting periods 2010 - 2013. information on the amounts of recalculation of insurance premiums is indicated in columns 4 and 5.
Subsection 6.7. Information on the amount of payments and other remuneration in favor of an individual employed in the relevant types of work, from which insurance premiums were charged at an additional tariff for certain categories of payers specified in parts 1, 2 and 2.1 of Article 58.3 of the Federal Law No. 212 dated July 24, 2009 ...
In subsection 6.7 the amount of payments and other benefits accrued by payers of insurance premiums - insured in favor of an individual employed in jobs that give the right to early assignment of a pension for the last three months of the reporting period with a monthly breakdown in rubles and kopecks.
When specifying several codes for a special assessment of working conditions, the number of lines in subsection 6.7 should be increased accordingly.
In the columns on line 700 (710, etc.) "Total from the beginning of the billing period, including for the last three months of the reporting period", the values of the corresponding indicators are indicated on an accrual basis (taking into account the recalculation amounts) from the beginning of the billing period.
The amount of payments and other remuneration accrued in favor of the insured person employed in the types of work specified in clause 1 of part 1 of article 30 of Federal Law No. 400-FZ of December 28, 2013, is indicated in column 4.
- the sum of the values indicated on lines 700, 710, etc. columns 4 of all information for which the code for a special assessment of working conditions is not indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with part 1 of article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, subject to payment for the previous reporting periods of the current calendar year), must have a value less than or equal to the value indicated in line 223 of column 3 of subsection 2.2 of the Calculation;
- the sum of the values indicated on lines 701, 711, etc. columns 4, all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 223 of column 4 of subsection 2.2 of the Calculation;
- the sum of the values indicated on lines 702, 712, etc. columns 4, all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 223 of column 5 of subsection 2.2 of the Calculation;
- the sum of the values indicated on lines 703, 713, etc. columns 4, all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 223 of column 6 of subsection 2.2 of the Calculation;
- the amount of payments and other remuneration accrued to the insured person engaged in the types of work specified in subparagraphs 2 - 18 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 N 173-FZ, is reflected in column 5 of subsection 6.7;
- the sum of the values indicated on lines 700, 710, etc. Columns 5 of all information for which the code for a special assessment of working conditions is not indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with Part 2 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, subject to payment for the previous reporting periods of the current calendar year), must have a value less than or equal to the value indicated in line 233 of column 3 of subsection 2.3 of the Calculation;
- the sum of the values indicated on lines 701, 711, etc. columns 5, all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 233 of column 4 of subsection 2.3 of the Calculation;
- the sum of the values indicated on lines 702, 712, etc. columns 5, all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 233 of column 5 of subsection 2.3 of the Calculation;
- the sum of the values indicated on lines 703, 713, etc. columns 5, all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 233 of column 6 of subsection 2.3. Calculation;
- the sum of the values indicated on lines 700, 710, etc. columns 4 and / or columns 5 of all information for which the code for a special assessment of working conditions corresponding to subclass 4 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for the previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 243 of subsection 2.4 Calculations;
- the sum of the values indicated on lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 4 is indicated, and included as an 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 indicated on lines 700, 710, etc. columns 4 and / or columns 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.4 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-ФЗ payable for the previous reporting periods of the current calendar year) must have a value less than or equal to the value indicated in column 3 of line 249 of subsection 2.4 of the Calculations;
- the sum of the values indicated on lines 701, 711, etc. columns 4 and 5, all information for which a code for a special assessment of working conditions corresponding to subclass 3.4 is indicated, and included as an annex to the Calculation, must have a value equal to that indicated in lines 249 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
- the sum of the values indicated on lines 700, 710, etc. columns 4 and / or columns 5 of all information for which the code for a special assessment of working conditions corresponding to subclass 3.3 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for the previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 255 of subsection 2.4 Calculations;
- the sum of the values indicated on lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.3 is indicated, and included as an appendix to the Calculation, must have a value equal to that indicated in lines 255 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
- the sum of the values indicated on lines 700, 710, etc. columns 4 and / or columns 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.2 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-ФЗ payable for the previous reporting periods of the current calendar year), must have a value less than or equal to the value indicated in column 3 of line 261 of subsection 2.4 of the Calculations;
- the sum of the values indicated on lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.2 is indicated, and included as an annex to the Calculation, must have a value equal to that indicated in lines 261 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
- the sum of the values indicated on lines 700, 710, etc. columns 4 and / or columns 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.1 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-ФЗ payable for the previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 267 of subsection 2.4 of the Calculations;
- the sum of the values indicated on lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.1 is indicated, and included in the Calculation, must have a value equal to that indicated in lines 267 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
- indication of the values "Total from the beginning of the billing period, including for the last three months of the reporting period" (lines 700, 710, etc.), provided that there is information in lines 701-703, 711-713, etc. ;
- the code of a special assessment of working conditions based on the results of a special assessment of working conditions and (or) certification of workplaces for working conditions is indicated in column 3 of subsection 6.7 and is filled in in accordance with the Classifier of parameters used when filling out personalized information ( see Appendix 2).
Subsection 6.8. Period of work for the last three months of the reporting period
When filling out subsection 6.8:
The dates indicated in columns 2, 3 must be within the reporting period and are filled in: "from (dd.mm.yyyy.)" To "to (dd.mm.yyyy.)".
If the insured person has periods of work in the reporting period under an employment contract and a civil law contract, the periods of work are indicated separate lines for each of the types of contracts (grounds).
In this case, the period of service within the framework of a civil law contract is filled in with the reflection of the code "CONTRACT" or "NEOPLDOG" in column 7 of subsection 6.8.
Column 4 "Territorial conditions (code)" is filled in in accordance with the Classifier of parameters used when filling out personalized information, in accordance with Appendix 2.
The size district coefficient, established in a centralized manner to the wages of workers in non-production industries in the regions Far north and localities equated to the regions of the Far North are not indicated.
In the event that an employee performs work during a full working day in a part-time working week, the period of work is reflected according to the actually worked working time.
If an employee performs work on a part-time basis, the volume of work (rate share) in this period is reflected.
The work of the insured person under conditions giving the right to early assignment of a pension is reflected in Section 6 in accordance with the Classifier of parameters used when filling out personalized information, in accordance with Appendix No. 2 to this Procedure (columns 5 "Special working conditions (code)", 6 and 7 "Calculation of insurance experience" - "Basis (code)", "Additional information", 8 and 9 "Conditions for early appointment of an insurance pension" - "Basis (code)", "Additional information").
In this case, the code of special working conditions or conditions for early assignment of a pension is indicated only if insurance premiums have been paid at an additional rate for the period of work under conditions that give the right to early assignment of a pension.
When an employee performs types of work that give the insured person the right to early assignment of an insurance old-age pension in accordance with Article 30 of Federal Law No. 400-FZ of December 28, 2013, the employee's profession code is indicated in accordance with the Classifier of parameters used when filling out personalized information , according to Appendix No. 2 to this Procedure, in the next line, starting with the column "Special working conditions". Code writing is not limited by the width of the graph.
Columns 5, 6, 7, 8 and 9 are not filled out if the special working conditions are not documented, or when the employee's employment in these conditions does not meet the requirements of the current regulatory documents.
When an employee performs types of work that give the insured person the right to early assignment of an insurance pension for old age, in accordance with Lists 1 and 2 of industries, works, professions, positions and indicators that give the right to preferential provision, approved by the Resolution of the Cabinet of Ministers of the USSR of 01/26/1991 N 10, the code of the corresponding position of the List is indicated in the next line, starting with column 5 "Special working conditions". Code writing is not limited by the width of the graph.
The "SEASON" value is filled in only if a full season has been worked out in the works provided for by the list of seasonal works, or a full navigation period on water transport.
The value "FIELD" is filled in if the value "27-6" is indicated in the column "Special working conditions (code)" and only on condition that work in expeditions, parties, detachments, on sites and in brigades on field work (exploration, prospecting, topographic and geodetic, geophysical, hydrographic, hydrological, forest management and survey) was carried out directly in the field.
For insured persons employed in the works specified in clauses 1-18 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ, codes of special working conditions and (or) grounds for early appointment of an insurance pension are indicated only in the case of accrual (payment of) insurance premiums at an additional rate.
In the absence of accrual (payment) of insurance premiums at the additional tariff, codes of special working conditions and (or) the grounds for the early appointment of an insurance pension are not indicated.
Periods of work giving the right to early appointment of an old-age insurance pension, which was carried out in a part-time working week, but full-time, due to a decrease in production volumes (except for work giving the right to early appointment of an old-age insurance pension in accordance with clauses 13 and 19-21 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ, as well as the periods of work determined by the Ministry of Labor and Social Protection of the Russian Federation in agreement with the FIU or provided for by lists that, according to the conditions of labor organization, cannot performed constantly, calculated according to the actual hours worked.
The number of months taken into account in the length of service in the relevant types of work is determined by dividing the total number of actually worked full days for the number of working days in a month, calculated on average per year, 21.2 - with a five-day working week; 25.4 - with a six-day work week. The number received after this action, if necessary, is rounded to two digits. The whole part of the received number is the number of calendar months. For the final calculation, the fractional part of the number is converted into calendar days at the rate of 1 calendar month is equal to 30 days. When translating, the integer part of the number is taken into account, rounding is not allowed.
For the corresponding periods of work, limited by the dates "Start of the period" and "End of the period" in column 7 "Calculation of the insurance period the basis (code), additional information», The working time is reflected in the calendar calculation translated in the specified order (month, day).
When filling out the length of service of convicted persons (months, days), the number of persons counted in seniority calendar months and days of work of the convicted insured person.
To be completed only for convicted insured persons serving sentences in places of deprivation of liberty.
The time spent under water (hours, minutes) is to be filled only for divers and other insured persons working under water.
Data on the flight hours of insured persons - civil aviation flight personnel (hours, minutes) are filled in only if one of the values is indicated in the column “basis (code)”: AIRPLANE, SPETSAV.
Data on the flight hours of insured persons, participants in test flights (hours, minutes) are filled in if one of the values of ITSISP, ITSMAV, INSPECT, LETISP is indicated in the column "Reason (code)".
The scope of work (percentage of the rate) for the position held by medical workers is filled out if one of the values is indicated in the column “basis (code)”: 27-CM, 27-GD, 27-CMHR, 27-GDHR.
The rate (share of the rate) and the number of teaching hours worked by teachers in schools and other institutions for children is filled in if column 6 “basis (code)” indicates one of the values 27-PD, 27-PDRK.
Wherein:
- if in column 8 "basis (code)" the value of 27-PD is indicated, the indication of the rate (share of the rate) is mandatory, the indication of the number of teaching hours is optional, including by positions and institutions provided for in paragraph 6 of the Rules approved by the decree of the Government of the Russian Federation dated October 29 .2002 N 781 (work as a teacher primary grades educational institutions specified in paragraph 1.1 of the section "Name of institutions" of the list, teachers located in countryside general education schools of all names (with the exception of evening (shift) and open (shift) general education schools) is included in the length of service, regardless of the volume of the academic load performed).
- if in column 8 "basis (code)" the value of 27-PDRK is indicated, the indication of the rate and number of teaching hours is mandatory for positions and institutions provided for in subparagraph "a" of paragraph 8 of the Rules approved by the Decree of the Government of the Russian Federation of October 29, 2002 N 781 (in work experience is counted as work in the position of director (head, head) of the institutions specified in clauses 1.1, 1.2 and 1.3 (except for orphanages, including sanatoriums, special (correctional) for children with developmental disabilities) and clauses 1.4-1.7, 1.9 and 1.10 of the section "Name of institutions" of the list, for the period from September 1, 2000, it is counted in the length of service provided that teaching work in the same or in another institution for children is not less than 6 hours per week (240 hours per year), and in institutions of secondary vocational education specified in clause 1.10 of the section "Name of institutions" of the list, provided that teaching work is carried out in the amount of at least 360 hours per year).
- if the value 27-PDRK is indicated in column 8 “basis (code)”, the indication of the rate is mandatory; an indication of the number of training hours is optional for positions and institutions provided for in subparagraph "b" of paragraph 8 of the Rules approved by the Resolution of the Government of the Russian Federation of October 29, 2002 N 781 (work experience includes work performed during normal or reduced working hours stipulated by labor legislation, work in the positions of director (chief, head) of orphanages, including sanatoriums, special (correctional) ones for children with developmental disabilities, as well as deputy director (chief, head) for educational, educational, educational, production, educational production and other work directly related to the educational (educational) process of the institutions specified in paragraphs 1.1-1.7, 1.9 and 1.10 of the section "Name of institutions" of the list, regardless of the time when this work was performed, as well as teaching).
For insured persons working in territorial working conditions or in types of work that give the right to the early appointment of an old-age insurance pension, the code of the territorial working conditions or the code of special working conditions and conditions for the early appointment of an insurance pension is not indicated if, when reflecting the information in section 6.8 Form RSV-1, the following additional information is indicated:
- Holiday to care for the child;
- vacation without retention wages, idle time due to the fault of the employee, unpaid periods of suspension from work (inadmissibility to work), unpaid leave of up to one year, granted to teachers, one additional day off per month without pay for women working in rural areas, unpaid participation time on strike and other unpaid periods;
- on-the-job training;
- fulfillment of state or public duties;
- days of donating blood and its components and days of rest provided in connection with this;
- suspension from work (non-admission to work) through no fault of the employee;
- additional vacations for employees who combine work with training;
- parental leave from 1.5 to 3 years old;
- additional leave of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant;
- additional days off for persons caring for children with disabilities.
The CHILDREN code is filled in if one of the child's parents is granted parental leave to care for a child under the age of one and a half years.
The “DLDETI” code is filled in if one of the parents is granted parental leave to care for a child aged from one and a half to three years;
The “DETIPRL” code is filled in in the event that parental leave is granted until the child reaches the age of three years to the grandmother, grandfather, other relatives or guardians who are actually caring for the child.
RSV-1 report for the 4th quarter of 2016: we are handing over for the last time, what to look for
In one of the previous materials, we talked about the fact that the Federal Tax Service of the Russian Federation has developed a Unified Reporting on Insurance Premiums, and the calculation will need to be submitted to the Tax Inspectorate. Nevertheless, no one canceled the reporting for the current year, so the calculation in the RSV-1 form for the 4th quarter of 2016 will need to be submitted to the Pension Fund in February 2017. We will analyze the deadlines for submitting reports, as well as penalties that may be imposed on the policyholder for violations.
Report to the Pension Fund for the 4th quarter of 2016: there are changes
For the 4th quarter of 2016, the calculation according to the RSV-1 form is submitted to the Pension Fund of the Russian Federation for the last time, so there is no point in making changes to the report anymore, since already from the 1st quarter of 2017, it will be necessary to report on the new form. Since RSV-1 for the 4th quarter of 2016 is the last report on this form, it must be filled out with extreme caution in order to avoid the need to submit clarifying calculations.
Deadline for submitting a report to the Pension Fund for the 4th quarter of 2016
It is important to remind that all employers who calculate and pay salaries to their employees, which means that they are policyholders, must submit a report on the RSV-1 form to the FIU on a quarterly basis. Even if the company did not make any accruals and payments of salaries in the 4th quarter of this year, the report will still have to be submitted with zero indicators, since such a company has not ceased to be an insured.
The deadlines for submitting the RSV-1 report for the 4th quarter of 2016 to the Pension Fund are as follows:
- on paper - no later than February 15, 2017;
- in electronic format, certified by EDS, no later than February 20, 2017.
It is important to note that if a company employs more than 25 people, it must submit a report to retirees exclusively in electronic form.
Penalties for delays in submitting reports to the FIU
If, for some reason, the deadline for submitting reports to the Pension Fund for the 4th quarter of 2016 was missed, this must be done as soon as possible, otherwise penalties are inevitable. The minimum fine for violation of the terms is 1000 rubles, the maximum is 30% of total amount contributions that have been assessed in the last three months. For each month of delay, and an incomplete month is rounded to one, penalties amount to 5% of the total amount of contributions required to be paid.
Pay attention to section 6 of the RSV-1 report
When an employee retires or leaves, you, as the insured employer, must give him a copy of Section 6 of the RSV-1 report for all periods of work prior to the termination and for the subsequent period in which his information will be included.
When working with personalized data of employees, do not be lazy to record everything in a written format. If there is a logbook for the issued personal data information, let the employee sign in it. It does not matter what form of written confirmation of the issuance of data you are maintaining, the main thing is that the fact of transfer of personal information is documented in paper form with the signature of the person who received this information.
How long does it take to pass the RSV-1 for 2016? Are there any new deadlines for submitting reports in 2017? A table with deadlines is given in this article.
Terms of delivery of RSV-1 for 2016
The calculation of insurance premiums for 2016 must be filled in according to the PFR RSV-1 form, approved by the Resolution of the PFR Board of January 16, 2014 No. 2p.
The insured (organizations and individual entrepreneurs) must submit the calculation of insurance premiums for 2016 to the territorial division of the Pension Fund of the Russian Federation (despite the fact that since 2017, insurance premiums are controlled by the "tax authorities").
The deadline for delivery of RSV-1 for 2016 depends on the method of presentation of the calculation. In the table, we present the deadlines for the completion of RSV-1 for 2016. These terms have not changed.
Deadlines for submitting a new calculation of insurance premiums
We believe that it will be useful for accountants to remind that from 2017 a new unified calculation of insurance premiums will be applied, approved by order of the Federal Tax Service of 10.10.2016 No. MMV-7-11 / 551 (form for KND 1151111). New form calculation from 2017 will replace the calculation of RSV-1.
Persons making payments to individuals, from 2017, will have to submit a new calculation of insurance premiums no later than the 30th day of the month following the expired year or reporting period. For the first quarter of 2017, this form is submitted no later than May 2. Cm. "
An initiative obliging employers to submit reports to the FIU on a monthly basis was put forward by the Ministry of Labor back in 2015. Ministry economic development The Russian Federation did not support it, justifying this position by the fact that for entrepreneurs this would mean an increase in costs and responsibilities. According to economists, first of all, the burden will increase on the accounting services that are involved in the preparation and submission of reports. Accordingly, an increase in the costs of their maintenance is inevitable, as well as the need to expand the staff of specialists or attract outsourcing companies.
Despite the fact that the initiative of the Ministry of Labor did not receive approval from the expert community and government economists, on the eve of 2016, the president nevertheless signed, which sets monthly reporting to the FIU since 2016.
Why is monthly reporting introduced to the FIU?
According to the Federal Law of December 29, 2015 No. 385-FZ, from January 1, 2016, the indexation of pensions of working pensioners is suspended. If a pensioner stops working, then the insurance pension and a fixed payment to it are paid taking into account indexation and other adjustments that were during the period of work.
The website of the FIU explains that monthly reporting to the FIU since 2016 is a necessary innovation that will help the implementation of the law. With the help of such reporting, it will be possible to establish whether the pensioner continues to work. The procedure will save people of retirement age from the need to visit territorial bodies FIU for filing an application for the renewal of the indexation of insurance pension. It is in order for the Pension Fund to automatically identify the fact of a pensioner's work that the employer himself will have to submit the necessary information.
It is important to note that monthly reporting to the FIU since 2016 does not replace quarterly reporting, but is additional. That is, the presentation of the quarterly uniform reporting(according to the RSV-1 form) nobody cancels.
Penalty for late submission of reports
The policyholder runs the risk of being fined in case of violation of the deadlines for submitting information or submission of inaccurate or incomplete information. The amount of the sanctions will be 500 rubles. for each employee.
The collection procedure is established "On insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal fund compulsory health insurance ".
Monthly reporting to the FIU: who should submit and how
The innovation will affect all employers. They will have to provide information about each insured person working for him, even about those who work under civil law contracts.
Deadlines for submitting reports - no later than the 10th day of the month following the reporting period - a month. Policyholders need to submit simplified reporting, which includes information about the working insured person: last name, first name and patronymic, SNILS, TIN.
The law, according to which monthly reporting is introduced to the FIU, comes into effect on April 1, 2016. Therefore, the first reports must be submitted for April 2016. It must be received by the FIU no later than May 10, 2016.
Electronic reporting must be submitted by companies with an average number of employees in 2015 of more than 25 people. All others have the right to choose how it is more convenient for them to submit monthly reports - in electronic form or on paper.
Monthly reporting form to the FIU
The new form of monthly reporting to the Pension Fund of the Russian Federation was named SZV-M ("Information about the insured persons").
Deadlines for submitting monthly reports to the FIU in 2016
* Attention! If the deadline for submitting reports falls on a non-working day, then it is postponed to the next working day.
The companies hand over the calculation in the RSV-1 form for the 4th quarter of 2016 for the last time. From reporting for the 1st quarter of 2018, instead of RSV-1, RSV-2 and PB-3, it will be necessary to submit a single calculation of insurance premiums in tax office... The calculation also replaces several tables that companies handed over as part of the 4-FSS calculation to the Social Insurance Fund.
Attention! The RSV-1 form has been canceled. From the reporting for the 1st quarter of 2018, they submit the Calculation of insurance premiums.
The deadlines for submitting RSV-1 to the Pension Fund for reporting in paper and electronic form are different. The Pension Fund announced the timing and who is obliged to submit the calculation in electronic form in an information letter dated 01/05/2015.
Completion date RSV-1 for the 4th quarter of 2016
Completion date of RSV-1 for the 4th quarter of 2016 in paper form- February 15, and when submitting reports in electronic form - February 20.
Recall that the paper RSV must be handed over before the 15th day of the second month following the reporting period (quarter, half year, nine months and calendar year). And electronic reporting can be submitted 5 days later - until the 20th day of the second month following the reporting period.
If the last day of the term falls on a day off or a non-working holiday, then the next working day following it shall be considered the end of the term.
Completion date RSV-1 for the 4th quarter of 2016
Responsibility for violation of the RSV-1 delivery deadline for the 4th quarter of 2016
The FIU believes that by the date of delivery of the calculation, all errors that prevent the receipt of a positive protocol should be corrected, otherwise the reporting will be considered not submitted. Then a fine of 5 to 30% of the assessed contributions and at least 1000 rubles is possible (Article 46 of the Federal Law of 24.07.2009 No. 212-FZ). But, as the UNODC found out, in many regions on the ground, FIU employees are more loyal.
Recall, report from electronic signature it is necessary if the number of employees exceeds 25 people ( the federal law dated 28.06.2014 No. 188-FZ).
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