note, starting from January 1, 2017, calculation of RSV-1 no more need to submit.
Until 2017, at the end of each quarter, all employers were required to submit a calculation to the Pension Fund of the Russian Federation using the RSV-1 form. It reflected information on insurance premiums accrued and paid in the reporting quarter for employees to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund.
Starting from 2017, individual entrepreneurs and LLCs submit the SZV-M report and the new annual report “Information on the insurance experience of insured persons (SZV-STAZH)” to the Pension Fund.
You can download the RSV-1 report form for 2016 for free from this link.
You can see a sample of filling out the form according to the RSV-1 form on this page.
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 an electronic signature.
The following penalties are established for late submission of the RSV-1 form:
Since 2014, personalized accounting information has been included in the RSV-1 calculation. Failure to provide them will result in penalties separate fine – 5% from contributions accrued over the last three months of the reporting period (in this case, the fine is not limited to the maximum and minimum amount).
According to the Russian Ministry of Labor, collection of two fines for the same violation (failure to submit the RSV-1 form) - unacceptable. Additional responsibility for personalized accounting should arise only in the event of submission of incomplete or incorrect information. Judicial practice on this issue has not developed, so it is not known how the territorial branches of the Pension Fund of Russia will behave in such a situation.
note that for failure to provide the RSV-1 calculation, I can collect a fine from officials of the organization in the amount of 300 before 500 rubles (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).
The RSV-1 calculation is submitted to the Pension Fund office:
Note: separate divisions with a separate balance sheet and current account pay contributions and submit reports at their location.
A report on form RSV-1 can be submitted in two ways:
To do this, you need to print the report in 2 copies, send its electronic version to a flash drive (a digital signature is not required in this case) and take it to the Pension Fund office.
Fund employees will transfer the data to them and give you a second copy of the report with a note indicating its receipt.
note, you can submit a report in this way only if the average number of employees does not exceed 25 people.
Individual entrepreneurs and organizations with an average number of employees exceeds 25 people, are required to submit reports to the Pension Fund in electronic form with an electronic digital signature (EDS).
To obtain an electronic digital signature, you must conclude an agreement with one of the electronic document operators and notify your Pension Fund office about this. After this, you will be able to send RSV-1 reports via the Internet.
The process of using these services is usually quite simple and intuitive; in any case, you can always seek advice from a specialist from this company.
When sending a report via the Internet, the Pension Fund of Russia sends a receipt in response by letter confirming the delivery of information (it serves as confirmation that you submitted the report). After checking the report, you will receive a control protocol with its results.
Form RSV-1 contains a title page and 6 sections
You can download the official instructions for filling out the RSV-1 calculation from this link.
In field " Update number" is put: " 000 "(if the declaration is submitted for the first time for the tax period (quarter), " 001 "(if this is the first fix), " 002 "(if the second), etc.
In field " Reason for clarification» the reason code for submitting the updated calculation is indicated:
Note: the updated calculation and personalized accounting attached to the report are submitted in the form that was in force in the period for which errors were identified.
In field " Reporting period (code)» the code of the period for which the report is submitted is indicated:
In field " Calendar year» indicates the year for the reporting period for which the Calculation is submitted (updated Calculation).
Field " Termination of activities» is filled out only in case of termination of activity due to the liquidation of an organization or closure of an individual entrepreneur. 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 (in full, without abbreviations, in accordance with the identity document).
In field " TIN» Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).
Field " checkpoint» IP is not filled out. Organizations indicate the checkpoint that was received from the Federal Tax Service at the location of the organization (separate unit).
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 an extract from the Unified State Register of Legal Entities (USRLE), respectively.
In field " Contact phone number» indicate the landline or mobile phone number with the city code or mobile operator. You cannot use the dash and parenthesis signs (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 the pages"indicates the number of pages that make up the RSV-1 report (for example, “000012”). If copies of documents are attached to the report (for example, a representative’s power of attorney), then their number is indicated (if they are missing, 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 "(payer's representative) or " 3 "(successor).
Further depending on who confirms the information, the last name, first name, patronymic of the head of the organization, individual entrepreneur, representative or legal successor is indicated (in full, without abbreviations, in accordance with the identity document).
In the “Signature” and “Date” fields, enter the signature of the payer (successor) or his representative and the date of signing the Calculation (if there is a seal, it is placed 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 of a legal entity is an organization, then its name must be indicated in the appropriate field.
Line 100. Balance of contributions payable at the beginning of the billing period
The values of columns in line 100 must be equal to the values of the corresponding columns in line 150 of the Calculation 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 must be equal to the sum of the values of columns 3 and 4 of line 150 of the Calculation for the previous billing period.
The value of column 4 of line 100 should not be less than zero.
Lines 110-114. Contributions accrued from the beginning of the billing period and for the last 3 months
The value of line 110 must 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 must 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 submitted Calculation (in case of purchase or loss of the right to apply a reduced tariff based on the results of the reporting (calculation) period, the specified equalities are not met):
Lines 120-130. Additional contributions accrued since the beginning of the billing period
Line 120 reflects the amounts of insurance premiums accrued based on inspection reports (desk and (or) on-site), for which, in the reporting period, decisions to hold (or refuse to hold) accountable insurance premium payers for committing a violation of the legislation of the Russian Federation came into force. on insurance premiums, as well as the amounts of insurance premiums identified by the body monitoring the payment of insurance premiums that are excessively accrued by the payer of insurance premiums.
In addition, in case of independent identification of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting (calculation) periods, as well as in case of adjustment of the base for calculating insurance premiums of previous reporting (calculation) periods, periods (based on accounting data) that is not recognized as an error, line 120 reflects the recalculation amounts accrued in the reporting (calculation) 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 recalculation amount” of column 11 and the sum of the values of column 13 according to base code “1” of section 4.
The value of line 120 of column 7 must be equal to the sum of the value indicated in the line “Total recalculation amount” of column 12 and the sum of the values of column 13 according to base code “2” of section 4.
Line 121 in columns 3 and 4 reflects the amounts of recalculation of insurance premiums to finance the 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 of July 24, 2009 N 212-FZ.
The value of line 121 of column 3 is equal to the value indicated in the line “Total additional accrued” of column 7 of section 4.
The value of line 121 of column 4 is 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 do not need to be filled out.
Line 130 reflects the sum of the values of the corresponding columns of lines 100, 110 and 120.
Lines 140-144. Contributions paid from the beginning of the billing period and for the last 3 months
Line 140 reflects the amounts of insurance premiums paid from the beginning of the billing period on an accrual basis until the end of the reporting period, and are calculated as the sum of the values of line 140 of the Calculation for the previous reporting period of the calendar year and line 144 for the last three months of the reporting period.
Lines 141, 142, 143 reflect the amounts of payments for insurance premiums paid in the corresponding 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 should not be greater than the value of column 4 of line 130.
Line 150. Balance of contributions payable at the end of the reporting period
Line 150 indicates the balance 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 if there is no negative value in column 4 of line 120.
Section 2 is filled out by payers of insurance premiums who make payments and other benefits to individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance.
Subsection 2.1. Calculation of insurance premiums according to tariff
When filling out subsection 2.1:
In field " Tariff code» indicates the tariff code used by the payer in accordance with the tariff codes of insurance premium payers in accordance with Appendix No. 1 to this Procedure.
If more than one tariff was applied during the reporting period, then the Calculation includes as many pages of subsection 2.1 as the tariffs were applied during the reporting period.
In this case, the values lines 200-215 for inclusion in other sections of the Calculation, they participate as the sum of the values in the corresponding rows for each table of subsection 2.1 included in the Calculation.
By lines 200-204 The base 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 persons in the compulsory pension insurance system.
On line 200 the corresponding columns reflect payments and other remuneration specified 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 the amounts of payments and other remunerations that are not subject to insurance contributions for compulsory pension insurance are reflected in accordance with Article 9 of Federal Law No. 212-FZ of July 24, 2009 and in accordance with international treaties.
On line 202
On line 203 reflects the amounts of payments and other remuneration 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 Federal Law No. 212-FZ of July 24, 2009.
On line 204 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Article 8 of Federal Law No. 212-FZ of July 24, 2009. 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 in columns 4-6 of line 204 across all pages of subsection 2.1 is equal to the value of column 2 of line “Total” of subsection 2.5.1.
On line 205 Column 3 reflects the amounts of accrued insurance premiums, calculated by summing the value of column 3 of line 205 of Calculations for the previous reporting period and the values of columns 4 - 6 of line 205 of Calculations for the current reporting period, with the exception of payers of insurance premiums who acquired or lost the right to apply a reduced tariff based on the results of the reporting (calculation) period.
In case of acquisition or loss of the right to use a reduced tariff based on the results of the reporting (calculation) period, the value of column 3 of line 205 is determined by the formula: the value of column 3 of line 204 multiplied by the applicable insurance premium rate.
Columns 4-6 of line 205 reflect the amounts of insurance premiums accrued for the reporting period in relation to 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 in 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 the value of column 3 of line 206 of the Calculation for the previous reporting period and the values of columns 4 - 6 of line 206 for the current reporting period, with the exception of insurance premium payers who acquired or lost the right to apply a reduced tariff based on the results of the reporting (calculation) period.
In case of acquiring the right to use a reduced tariff based on the results of the reporting (calculation) period, the value of column 3 of line 206 is “0”.
In case of loss of the right to apply a reduced tariff based on the results of the reporting (settlement) period, the value of column 3 of line 206 is determined by the formula: the value of column 3 of line 203 multiplied by the rate of insurance premiums established for payments exceeding the maximum value of the base for calculating insurance premiums.
Columns 4-6 of line 206 reflect the amount of insurance premiums from the amounts of payments and other remuneration exceeding the maximum value of the base for calculating insurance premiums accrued for the reporting period in relation to individuals (filled in by payers applying the insurance premium tariff established by Article 58.2 of the Federal Law dated July 24, 2009 N 212-FZ).
On line 207
The value of column 3 of line 207 must be no 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 exceeded 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 of July 24, 2009;
The value of column 3 of line 208 must be no less than the maximum value of columns 4-6 of line 208.
On lines 210-213 The base 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 the amounts of payments and other remunerations that are not subject to insurance premiums for compulsory health insurance are reflected 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 amounts of actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, 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 amounts 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 health insurance, calculated in accordance with Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 210 minus line 211, minus line 212.
On line 214 the amounts of insurance premiums accrued for compulsory health insurance are reflected.
The value of column 3 of line 214 must be equal to the sum of the values of column 3 of line 214 of Calculations for the previous reporting period and column 4-6 of line 214 of Calculations for the reporting (settlement) period, with the exception of insurance premium payers who have acquired or lost the right to apply a reduced tariff for results of the reporting (calculation) period.
In case of acquisition or loss of the right to use a reduced tariff based on the results of the reporting (calculation) 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 reflects the number of individuals for whom insurance premiums are accrued from payments and other remuneration in accordance with the insurance premium rate applied when filling out subsection 2.1.
The value of column 3 of line 215 must be no less than the maximum value of columns 4-6 of line 215.
Subsection 2.2. Calculation of insurance premiums at an additional rate for certain categories of payers specified in Part 1 of Article 58.3 of Federal Law No. 212 of July 24, 2009.
Subsection 2.2. filled in by payers of insurance premiums applying additional tariffs in accordance with Part 1 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, 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 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 that are not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ, cumulatively from the beginning of the year and for each of the last three months of the reporting period.
On line 223 Column 3 reflects the 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 cases where there are no special assessment codes for working conditions.
On line 224 Column 3 reflects the amounts of insurance premiums calculated by summing the values of column 3 of line 224 of the Calculation 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 amounts 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 Federal Law No. 212 of July 24, 2009.
Subsection 2.3 filled out by payers of insurance premiums applying additional tariffs in accordance with Part 2 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs 2- 18 Part 1 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 specified in parts 1, 2 of Article 7 of the Federal Law of July 24, 2009 N 212-FZ, cumulatively from the beginning of the year and for each of the last three months of the reporting period.
On line 231 the amounts of payments and other remunerations that are not subject to insurance contributions in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ are reflected.
On line 233 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 230 minus line 231.
The values indicated in columns 4, 5, 6 of line 233 must be equal to the sum of the values indicated in the corresponding lines of column 5 of subsection 6.7 in cases where there are no special assessment codes for working conditions.
On line 234 Column 3 reflects the amounts of insurance premiums calculated by summing the values of column 3 of line 234 of the Calculation 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 rate 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 the Federal Law of July 24, 2009 N 212-FZ.
On line 235 reflects the number of individuals for whom insurance premiums at an additional rate are calculated from payments and other remuneration.
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 Federal Law No. 212 of July 24, 2009.
Subsection 2.4 filled in by payers of insurance premiums applying additional tariffs in accordance with Part 2.1 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs 1 - 18 Part 1 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 carried out in the manner established by the legislation of the Russian Federation or 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, based on the results of certification of workplaces according to working conditions, a hazard class of “acceptable” or “optimal” is established, payers of insurance premiums additionally, taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ, fill out sections 2.2 and 2.3 respectively.
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 in with the symbol “ X":
If during the reporting period more than one “ground” was used for paying insurance premiums at an additional rate for certain categories of insurance premium payers, depending on the results of a special assessment of working conditions, then the Calculation includes as many pages of subsection 2.4 as “grounds” » was applied during the reporting period.
In this case, the row values 240-269 for inclusion in other sections of the Calculation, they participate as the sum of values (based on bases “1” or “2”) for the corresponding lines of subsection 2.4 included in the Calculation.
When filling out subsection 2.4:
By lines 240, 246, 252, 258, 264 for each class and subclass of working conditions, payments and other remunerations specified in parts 1, 2 of Article 7 of the Federal Law of July 24, 2009 N 212-FZ are reflected in the corresponding columns, cumulatively from the beginning of the year and for each of the last three months of the reporting period period.
By lines 241, 247, 253, 259, 265 for each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remunerations that are not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ, cumulatively from the beginning of the year and for each of the last three months of the reporting period.
By 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 the Federal Law of July 24, 2009 N 212-FZ, on an accrual basis from the beginning of the year and for each month of the reporting period.
By 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 an additional rate in accordance with the class and subclass of working conditions, cumulatively from the beginning of the year and for each month of the reporting period.
Column 3 lines are calculated by summing 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.
In lines 245, 251, 257, 263, 269 reflects the number of individuals whose payments and other remuneration are charged insurance premiums at an additional rate for each class and subclass of working conditions.
Subsection. 2.5. Information on packs of documents containing calculations of the amounts of accrued insurance premiums in relation to insured persons
Subsection 2.5– filled in by insurance premium payers who have completed Section 6 of the Calculation.
The subsection contains data about stacks of documents.
When filling out subsection 2.5:
Subsection 2.5.1“List of packages of documents of initial information of individual (personalized) accounting” contains data on packages of information of individual (personalized) accounting with the type of information adjustment “initial”:
Subsection 2.5.2“List of packages of documents for correcting individual (personalized) accounting information” contains data on packages of individual (personalized) accounting information with the “corrective” or “cancelling” type.
The number of completed lines must correspond to the number of packages of documents correcting (cancelling) 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 presented in accordance with the rules for their completion and submission (accompanied by an inventory) (Instructions for filling out document forms for individual (personalized) accounting in the compulsory pension insurance system , approved by resolution of the Pension Fund Board of July 31, 2006 N 192p. Registered with the Ministry of Justice of Russia on October 23, 2006 N 8392), form ADV-6-2 is not submitted.
In lines according to columns 2 and 3 information about the period for which the information is corrected is indicated, which is reflected in the correcting (cancelling) Sections 6, SZV-6-1, SZV-6-2 or SZV-6-4 of the bundle of documents.
In lines count 4 - 6 information is reflected on the amounts of recalculation of insurance contributions for compulsory pension insurance from the amounts of payments and other remunerations that do not exceed the maximum value of the base for calculating insurance premiums in relation to insured persons for whom corrective or canceling information is filled out.
Meaning of each line columns 4 subsection 2.5.2 must be equal to the sum of the values indicated in the “Total” line of column 3 of subsection 6.6 with the type of information “initial” included in the corresponding line of subsection 2.5.2 of the stack of documents.
Meaning of each line columns 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 “initial” included in the corresponding line of subsection 2.5.2 of the stack of documents.
Meaning of each line columns 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 “initial” included in the corresponding line of subsection 2.5.2 of the stack of documents.
In lines columns 7 reflects the number of insured persons for whom forms SZV-6-1, SZV-6-2, SZV-6-4, Section 6, included in the corresponding package of documents, are filled out.
IN box 8 the file name (number of the document pack) is indicated.
Subsection 3.1 Calculation of compliance of conditions for the right to apply a reduced tariff for payment of insurance premiums by payers specified in clause 6, part 1, article 58 of Federal Law No. 212 of July 24, 2009.
Subsection 3.1 filled in by organizations operating in the field of information technology (with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial-production special economic zone) and applying the insurance premium rate established by Part 3 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.
When filling out subsection 3.1:
Subsection 3.2. Calculation of the compliance of conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers specified in clause 8, part 1, article 58 of Federal Law No. 212 of July 24, 2009.
Subsection 3.2 filled in by organizations and individual entrepreneurs applying the simplified taxation system and carrying out the main type of economic activity provided for in 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 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 drinks (OKVED code 15.98);
c) textile and clothing production (OKVED code 17, 18);
d) production of leather, leather products and footwear production (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);
l) production of vehicles and equipment (OKVED code 34, 35);
m) furniture production (OKVED code 36.1);
o) production of sporting goods (OKVED code 36.4);
o) production of games and toys (OKVED code 36.5);
p) scientific research and development (OKVED code 73);
c) education (OKVED code 80);
r) healthcare and provision of social services (OKVED code 85);
s) 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);
v) construction (OKVED code 45);
h) maintenance and repair of vehicles (OKVED code 50.2);
w) disposal of sewage, waste and similar activities (OKVED code 90);
y) transport and communications (OKVED code 60 - 64);
z) provision of personal services (OKVED code 93);
e) production of cellulose, wood pulp, paper, cardboard and products made from them (OKVED code 21);
y) production of musical instruments (OKVED code 36.3);
i) production of various products not included in other groups (OKVED code 36.6);
z.1) repair of household products and personal items (OKVED code 52.7);
z.2) real estate management (OKVED code 70.32);
z.3) activities related to the production, distribution 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) activities of museums and protection of historical sites and buildings (OKVED code 92.52);
z.6) activities of botanical gardens, zoos and nature reserves (OKVED code 92.53);
z.7) activities related to the use of computer technology and information technology (OKVED code 72), with the exception of organizations and individual entrepreneurs specified in paragraphs 5 and 6 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ;
z.8) retail trade in pharmaceutical and medical goods, orthopedic products (OKVED code 52.31, 52.32);
z.9) production of bent steel profiles (OKVED code 27.33);
z.10) production of steel wire (OKVED code 27.34).
When filling out subsection 3.2:
Subsection 3.3 Calculation of compliance of conditions for the right to apply a reduced tariff for payment of insurance premiums by payers specified in clause 11, part 1, 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 the manner 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, scientific research and development, education, healthcare, culture and art (activities of 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 Federal Law No. 212-FZ of July 24, 2009, 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 the Federal Law of July 24, 2009 N 212-FZ, non-profit organizations fill out lines 371 - 375, column 4 based on the results of the billing period, i.e. when submitting the Calculation for the year.
When filling out subsection 3.3:
Section 4 is filled out and submitted by payers to whom the body monitoring the payment of insurance premiums has accrued additional insurance premiums in the current reporting period for previous reporting (calculation) periods based on inspection reports (desk and (or) on-site), for which decisions on bringing to justice.
In case of independent identification of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting periods, the payer can reflect the amounts of independently 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 updated Calculation for the corresponding period, section 4 of the Calculation for the current reporting period is not filled out.
Section 5 filled out and submitted by payers making payments and other remuneration in favor of students in professional educational organizations, educational organizations of higher education in full-time education for activities carried out in a student detachment (included in the federal or regional register of youth and children's associations receiving state support) according to employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.
When completing section 5:
Section 6 is completed and submitted to all insured persons in whose favor payments and other remunerations were accrued in the reporting period within the framework of labor relations and civil contracts.
In section 6 of the RSV-1 form eight subsections: information about the insured person, reporting period, type of information adjustment, etc. They replaced three forms of old personalized accounting information (forms SZV-6-4, ADV-6-5 and ADV-6-2).
A separate section 6 is filled out for each insured employee. In this case, information for all employees is grouped into bundles (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 presented.
Information with different types of information correction (“initial”, “corrective” and “cancelling”) is formed into separate bundles of documents.
Information that corrects data for previous reporting periods (the type of information correction is “corrective” and “cancelling”) is presented together with information with the type of information correction “initial” for the period in which the data is adjusted, according to the forms for presenting information and the rules for filling them out that were in effect in the period for which corrective (cancelling) information is provided.
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 about the dismissal of the insured person” is filled in by placing the symbol “X” in relation to insured persons who worked under an employment contract and were dismissed as of the end of the reporting period in the last three months of the reporting period.
The field “Information about the dismissal of the insured person” is not filled in if the insured person works under a civil contract.
Subsection 6.2. Reporting period
In the “Reporting period (code)” field, enter the period for which the Calculation is being submitted. Reporting periods are the first quarter, half a year, nine months, and a calendar year, which are designated respectively as “3”, “6”, “9” and “0”.
In the “Calendar year” field, enter the calendar year for the reporting period of which the Calculation (adjusted Calculation) is being submitted.
Subsection 6.3. Information correction type
This subsection contains 2 types of fields:
For the first field there are three options:
You need to select one of them and put the symbol “ X».
The fields “Reporting period (code)” and “Calendar year” are filled in only for forms with the information type “correcting” or “cancelling”.
Subsection 6.4. Information on the amount of payments and other remuneration accrued in favor of an individual
Subsection 6.4 indicates the amount of payments and other remuneration accrued in favor of an individual (if there are several category codes of the insured person, then the number of lines in subsection 6.4 should be increased).
When submitting information, the adjustment of which is not related to a change in the rate of insurance premiums (category code of the insured person), in the form with the “adjusting” type, all indicators of the form are filled in, both those that need to be adjusted and those that do not require adjustment.
When submitting information, the adjustment of which is associated with a change in the rate of insurance premiums (category code of the insured person), in the form with the “adjusting” type, all indicators of the form are filled in, both those that need to be adjusted and those that do not require adjustment. In this case, in the form with the “corrective” type, two (or more) codes of the category of the insured person are indicated: the one being canceled and the one in accordance with which insurance premiums were again calculated (“new” code).
When submitting information, the adjustment of which is associated with the cancellation of data for one tariff of insurance premiums (category code of the insured person) and change of data for another tariff of insurance premiums (that is, the original form of information contains more than one code of the category of the insured person), in the form with the “adjusting” type » all form indicators are filled in, both those that need to be adjusted and those that do not require adjustment. In this case, in the form with the “corrective” type, two (or more) codes of the category of the insured person are indicated: the one being canceled and the one in accordance with which insurance premiums were again 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 correcting information for previous reporting (calculation) periods is submitted.
When filling out subsection 6.4:
If there is no line information not filled in.
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 insurance contributions to the Pension Fund is indicated:
In column 5 the amount of payments subject to insurance premiums is indicated within the limits of the tax base established for the current year:
In column 6 it is necessary to reflect the amount of accruals under civil contracts also within the limits of the taxable base.
The values indicated in all lines of column 6 must not exceed the values indicated in the corresponding lines of column 5 of subsection 6.4.
In column 7:
Subsection 6.5. Information about accrued insurance premiums
In subsection 6.5 indicates the amount of insurance contributions for compulsory pension insurance, accrued at all insurance premium rates in the last three months of the reporting period from payments and other remunerations not exceeding the maximum base for calculating insurance contributions, in rubles and kopecks.
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.
If there is no information, subsection 6.5 is not completed.
Subsection 6.6. Corrective Information Information
Subsection 6.6 is filled out in forms with the “initial” information type if, in the last three months of the reporting period, the payer of insurance premiums adjusts the data submitted in previous reporting periods.
If there is data in subsection 6.6, additionally, corrective (cancelling) sections 6 and (or) forms SZV-6-1, and (or) SZV-6-2, and (or) SZV-6-4 are mandatory.
Corrective (cancelling) information is presented according to the forms for submitting individual (personalized) accounting information that were in effect in the period for which errors (distortions) were identified.
When adjusting information for reporting periods starting from the first quarter of 2014, information on the amounts of recalculation of insurance premiums is indicated in column 3.
When adjusting information for the reporting periods 2010 - 2013. information on the amounts of recalculation of insurance premiums is indicated in columns 4 and 5.
Subsection 6.7. Information on the amount of payments and other remuneration in favor of an individual employed in the relevant types of work, from which insurance premiums are calculated at an additional rate for certain categories of payers specified in parts 1, 2 and 2.1 of Article 58.3 of Federal Law No. 212 of July 24, 2009 .
In subsection 6.7 indicates the amount of payments and other remunerations accrued by payers of insurance premiums - policyholders in favor of an individual employed in work that gives 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 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 recalculation amounts) from the beginning of the billing period.
The amount of payments and other remunerations accrued in favor of the insured person engaged in the types of work specified in paragraph 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ is indicated in column 4.
Subsection 6.8. Work period 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 during the reporting period the insured person has periods of labor activity within the framework of an employment contract and a civil law contract, the periods of work are indicated on separate lines for each type of contract (grounds).
In this case, the period of service within the framework of a civil contract is filled in with the code “CONTRACT” or “NEOPLDOG” reflected in column 7 of subsection 6.8.
Column 4 “Territorial conditions (code)” is filled out in accordance with the Classifier of parameters used when filling out personalized information, according to Appendix 2.
The size of the regional coefficient established centrally for the wages of workers in non-production industries in the regions of the Far North and areas equated to the regions of the Far North is not indicated.
If an employee performs work full-time during a part-time work week, the period of work is reflected according to the actual working time worked.
If the employee performs work part-time, the volume of work (share of the rate) in this period is reflected.
The work of the insured person in 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 the insurance period” – “Base (code)”, “Additional information”, 8 and 9 “Conditions for early assignment of an insurance pension” – “Base (code)”, “Additional information”).
In this case, the code of special working conditions or conditions for early assignment of a pension is indicated only if during the period of work in conditions that give the right to early assignment of a pension, insurance premiums have been paid at an additional rate.
When an employee performs types of work that give the insured person the right to early assignment of an old-age insurance pension in accordance with Article 30 of Federal Law No. 400-FZ of December 28, 2013, the employee’s occupation 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”. Writing code is not limited by the width of the column.
Columns 5, 6, 7, 8 and 9 are not filled in if special working conditions are not documented, or when the employee’s employment under these conditions does not meet the requirements of current regulatory documents.
When an employee performs types of work that give the insured person the right to early assignment of an old-age insurance pension, in accordance with Lists 1 and 2 of production, work, professions, positions and indicators that give the right to preferential benefits, approved by the Resolution of the Cabinet of Ministers of the USSR dated January 26, 1991 N 10, the code of the corresponding List position is indicated in the next line, starting with column 5 “Special working conditions”. Writing code is not limited by the width of the column.
The “SEASON” value is filled in only if a full season has been worked on the work provided for in the list of seasonal work, or a full navigation period on water transport.
The value “FIELD” is filled in if in the column “Special working conditions (code)” the value “27-6” is indicated and only on the condition that work in expeditions, parties, detachments, on sites and in teams on field work (geological exploration, prospecting, topographic-geodetic, geophysical, hydrographic, hydrological, forest management and survey) was carried out directly in the field.
For insured persons employed in jobs specified in paragraphs 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 assignment of an insurance pension are indicated only in the case of accrual (payment of) insurance premiums at an additional rate.
In the absence of accrual (payment) of insurance premiums at the additional tariff, codes of special working conditions and (or) grounds for early assignment of an insurance pension are not indicated.
Periods of work that give the right to early assignment of an old-age insurance pension, which was performed part-time but full-time, due to a reduction in production volumes (with the exception of work that gives the right to early assignment of an old-age insurance pension in accordance with paragraphs 13 and 19-21 parts 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ, as well as periods of work determined by the Ministry of Labor and Social Protection of the Russian Federation in agreement with the Pension Fund of the Russian Federation or provided for by lists that, due to labor organization conditions, cannot performed continuously, calculated based on actual time worked.
The number of months accepted for credit towards length of service in the relevant types of work is determined by dividing the total number of full days actually worked by the number of working days in a month, calculated on average for the year, 21.2 - for a five-day working week; 25.4 - with a six-day work week. The number obtained after this action is rounded to two digits if necessary. The integer part of the resulting number is the number of calendar months. For the final calculation, the fractional part of the number is converted into calendar days on the basis that 1 calendar month is equal to 30 days. When translating, the whole part of the number is taken into account; rounding is not allowed.
For the corresponding periods of work, limited by the dates “Beginning of the period” and “End of the period”, in column 7 “Calculation of the insurance period basis (code), additional information”, working time is reflected in the calendar calculation translated in the specified order (month, day).
When filling out the work experience of convicted persons (months, days), the number of calendar months and days of work of the convicted insured person included in the work experience is indicated.
To be completed only for convicted insured persons serving sentences in prison.
The time spent under water (hours, minutes) is filled in 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 “base (code)” column: AIRCRAFT, SPECIAL.
Data on the flight hours of the insured persons, participants in test flights (hours, minutes) are filled in if one of the values ITSISP, ITSMAV, INSPEKT, LETISP is indicated in the column “Base (code)”.
The scope of work (share of the rate) for the position performed by medical workers is filled in if one of the values is indicated in the “ground (code)” column: 27-SM, 27-GD, 27-SMHR, 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 one of the values 27-PD, 27-PDRK is indicated in column 6 “ground (code)”.
Wherein:
For insured persons working in territorial working conditions or in types of work that give the right to early assignment of an old-age insurance pension, the code of territorial working conditions or the code of special working conditions and conditions for early assignment of an old-age insurance pension is not indicated if, when reflecting information in section 6.8 Form RSV-1 contains the following additional information:
The “CHILDREN” code is filled in if one of the parents of a child is granted leave to care for a child under the age of one and a half years.
The “DLCHILDREN” code is filled in if one of the parents is granted leave to care for a child aged from one and a half to three years;
The “CHILDREN” code is filled in if parental leave is granted to a grandmother, grandfather, other relatives or guardians who are actually caring for the child before he or she reaches the age of three.
Calculation of insurance premiums for the 1st quarter of 2018 must be submitted no later than May 3 of the coming year. The postponement is due to the May holidays.Previous reporting periods revealed calculation vulnerabilities where errors most often occur.
Our article will help you take these features into account and easily report your contributions to the tax authorities.
The deadline for submitting calculations of contributions for persons making payments to individuals is the 30th day of the month following the reporting period. The billing period is the calendar year, and the reporting periods are the first quarter, half a year, and 9 months of the calendar year.
The calculation is submitted within the following deadlines:
For the first quarter of 2018 - no later than 05/03/2018;
For the first half of 2018 - no later than July 30, 2018;
For 9 months of 2018 - no later than October 30, 2018;
For the billing period (2018) - no later than 01/30/2019.
Calculation of insurance premiums in electronic form according to the TCS is submitted if the average number of employees for the previous reporting (calculation) period exceeds 25 people. This also applies to newly created organizations in which this indicator exceeds the specified limit.
For failure to comply with the procedure for submitting calculations in electronic form, a fine is provided under Art. 119.1 of the Tax Code of the Russian Federation in the amount of 200 rubles.
If the indicator is 25 or less people, then the payers themselves decide how to submit the payment: in electronic form or on paper (clause 10 of Article 431 of the Tax Code of the Russian Federation).
The unified calculation of insurance premiums, as well as the procedure for filling it out, were approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@.
The following must be filled out in the calculation (letter of the Federal Tax Service of the Russian Federation dated April 12, 2017 N BS-4-11/6940@):
When calculating and paying social benefits, you must also fill out Appendix 3 to Section 1. It reflects the benefits accrued in the reporting period. The benefit paid at the expense of the employer for the first 3 days of illness is not shown in this application.
If contributions to compulsory health insurance were calculated at additional tariffs, then you will also have to fill out subsections 1.3.1-1.3.2.
When applying reduced tariffs:
If the company employs temporarily staying foreigners, then Appendix 9 must be filled out to Section 1.
If no salaries were accrued to employees in the quarter, then subsection 3.2 of section 3 is not filled out (letter of the Federal Tax Service of the Russian Federation dated March 17, 2017 No. BS-4-11/4859).
According to the Ministry of Finance of the Russian Federation, if the payer of insurance premiums does not have payments in favor of individuals during a particular settlement (reporting) period, the payer is obliged to submit a calculation with zero indicators to the tax authority within the prescribed period (letter of the Ministry of Finance of the Russian Federation dated March 24, 2017 No. 03 -15-07/17273).
The manner in which such amounts are reflected in the report depends on whether they are recognized as an object of contributions or not. Thus, payments that are not attributable to the object of taxation should not be included in the calculation. If payments are an object, but are not subject to contributions in accordance with the provisions of Art. 422 of the Code, they should be reflected in the form.
The calculation indicates the taxable base. It is defined as the difference between the accrued payments, which are included in the object of taxation, and the amounts exempted from them under Art. 422 of the Tax Code of the Russian Federation.
Editor's note:
Examples of non-taxable amounts are, for example, rent paid to an individual for property rented from him, as well as child care benefits for up to 1.5 years.
However, the amount of rent is not shown in the calculation, since such payments are not the subject of contributions (clause 4 of Article 420 of the Tax Code of the Russian Federation). Also they are not named in Art. 422 of the Tax Code of the Russian Federation.
And the benefit paid to the employee is reflected in the calculation.
After all, the object of taxation with insurance premiums for payers, unless otherwise provided by Art. 420 of the Tax Code of the Russian Federation, payments and other remuneration in favor of individuals subject to compulsory social insurance are recognized (clause 1 of Article 420 of the Tax Code of the Russian Federation). Separately Art. 422 of the Tax Code of the Russian Federation provides for exceptions, that is, payments that are not subject (exempt) to insurance premiums. In particular, these include monthly benefits for child care up to 1.5 years.
1. If reimbursement of expenses occurs in one reporting period for expenses incurred in another period, these amounts must be reflected in the calculation (page 080 of Appendix 2 to Section 1 of the calculation) in the month of receipt of funds from the Social Insurance Fund of the Russian Federation.
2. In the constituent entities of the Russian Federation, where, in accordance with the Decree of the Government of the Russian Federation of April 21, 2011 No. 294, a pilot project of the Social Insurance Fund of the Russian Federation is being implemented, benefits are paid directly from the fund.
Therefore, the payers of insurance premiums - participants in this project do not bear the costs of VNiM; accordingly, they do not fill out appendices No. 3 and 4 to section 1 of the calculation and do not include them in the calculation.
The exception is for fee payers:
In this case, filling out appendices No. 3 and 4 of section 1 of the calculation is carried out in accordance with sections XII-XIII of the Procedure for filling out the calculation.
Editor's note:
The Federal Tax Service of the Russian Federation said that the offset of excess expenses against the payment of contributions occurs without an application from the payer of contributions (letter of the Federal Tax Service of the Russian Federation dated May 31, 2017 No. GD-4-8/10264).
On the procedure for crediting excess amounts of expenses for the payment of insurance coverage for social insurance for VNIM against accrued contributions for these purposes, the norm of Art. 78 of the Tax Code of the Russian Federation does not apply.
Therefore, in this matter it is necessary to be guided by clause 9 of Art. 431 of the Tax Code of the Russian Federation, that is, the specified offset must be made by the tax authorities themselves.
In line 001 of Appendix No. 1 to Section 1 of the RSV, you must indicate the tariff code used by the payer. The codes are specified in Appendix No. 5 to the procedure for filling out the form.
In columns 200 of section 3 of the calculation, the category code of the insured person is written in accordance with Appendix No. 8 to the procedure. In this case, both indicators must correspond to each other.
Payer tariff codes “01”, “02”, “03” correspond to one category code of the insured person “NR”. Consequently, companies that pay contributions at the general tariff and simultaneously apply the simplified tax system and UTII, fill out one appendix 1 to section 1 of the RSV indicating one, any of the above, payer tariff codes.
When filling out section 3 “Personalized information about insured persons” of the calculation of insurance premiums, the following must be taken into account.
The fields “Last name” and “First name”, “Citizenship (country code)” must be filled in.
If the insured person is a citizen of the Russian Federation, then the full name (patronymic (if any)) field should be filled in as follows:
Invalid in “Last Name”:
Inadmissible in First Name, Patronymic:
Field “TIN in the Russian Federation”:
SNILS indicator must consist of 11 digits in the format XXX-XXX-XXX-XX or XXX-XXX-XXX XX, where X takes numeric values from 0 to 9.
Field "Document series and number" if this is a passport of a citizen of the Russian Federation (code 21):
Field "date of birth":
The Tax Service sent a letter from the Ministry of Finance of the Russian Federation dated 08/21/2017 03-15-07/53488 for information and use in its work on the issue of processing calculations for insurance premiums.
Since 01/01/2017, the correctness of calculation and payment of these mandatory payments is supervised by tax officials. Law No. 250-FZ establishes that reporting on contributions for previous years, including corrective forms, are submitted to the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation in accordance with the previous rules.
Therefore, if the company recalculates contributions for previous billing periods, then it is necessary to submit the updated forms to the relevant funds. Recalculation amounts cannot be included in the RSV for the current year.
Before submitting your calculations, check whether the control ratios are met.
Check tables have been updated to monitor the correctness of the reflection of indicators in the calculation of contributions (letter of the Federal Tax Service of the Russian Federation dated December 29, 2017 No. GD-4-11/27043@).
Editor's note:
it is possible to check the declared expenses for the payment of benefits for temporary disability and in connection with maternity, reflected in Appendix 3 and 4 to Section 1 of the calculation of contributions. The corresponding KS were sent by letter of the Federal Social Insurance Fund of the Russian Federation dated June 15, 2017 No. 02-09-11/04-03-13313.
From 01/01/2017, companies must pay fees and submit reports on them at their location and at the address of separate divisions that issue payments and other remuneration in favor of individuals.
There are no exceptions for the largest taxpayers, so they submit calculations of insurance premiums to the inspectorate at their location. And if they have separate divisions vested with the authority to calculate payments to employees and pay contributions, also at their location.
The algorithm of actions is as follows. Organization:
1) if the company has OPs who had such powers before 01/01/2017 and did not lose them after that date, then there is no need to notify the inspectorate about the presence of OPs authorized to make payments to employees (it is necessary to continue to maintain a separate procedure for paying contributions and submitting calculations) ;
2) if from 01/01/2017 the company vested the OP with such powers or deprived them of the right to make payments, then by 02/01/2017 it had to report this to the inspectorate at its location. Order of the Federal Tax Service of the Russian Federation dated January 10, 2017 No. ММВ-7-14 4@ approved the form for reporting the granting of a separate division the authority to charge payments to individuals.
Letter of the Federal Tax Service of the Russian Federation dated March 6, 2017 No. BS-4-11/4047@.
The calculation is considered not submitted if:
Information on the total amount of insurance premiums for compulsory health insurance does not correspond to information on the amount of calculated contributions for each insured person for the specified period. Line 061 in columns 3-5 of Appendix 1 of Section 1 of the calculation must coincide with the amounts of lines 240 of Section 3 for each month, respectively.
False personal data identifying insured individuals (full name - SNILS - Taxpayer Identification Number (if available)) is indicated.
Please note that starting from 2018, the list of critical errors in the RSV will become larger. In order to pass the RSV without problems, you must not make mistakes in the following columns of section 3:
210 - the amount of payments and other remuneration for each of the last three months of the reporting or billing period;
220 - the base for calculating pension contributions within the limit for the same months;
240 - the amount of calculated pension contributions within the limit for the same months;
250 - totals for columns 210, 220 and 240;
280 - the base for calculating pension contributions at the additional tariff for each of the last three months of the reporting or billing period;
290 - the amount of calculated pension contributions at the additional tariff for the same months;
300 - totals for columns 280, 290.
The summary data in the listed lines for all individuals must correspond to the summary data in subsections 1.1 and 1.3 of the calculation.
Moreover, if an accountant, when filling out the DAM, made a mistake in calculating health insurance contributions, then the tax authorities cannot refuse to accept the calculation. Such clarifications were recently published by the service.
Editor's note:
the company will have the opportunity to correct itself: to do this, the day after receiving the calculation, the tax office must inform the company about inaccuracies in the calculation, and the latter will submit a calculation with reliable data.
Delay in submitting the calculation will result in a fine under Art. 119 of the Tax Code of the Russian Federation in the amount of 5 percent of the amount of insurance premiums not paid on time, subject to payment (surcharge) on the basis of this calculation, for each full or partial month from the day established for its submission. The upper fine is limited to 30 percent of the specified amount, the lower - 1 thousand rubles.
Therefore, if all contributions are paid on time, then for late payment the fine will be 1 thousand rubles.
For officials, this offense is subject to a warning or an administrative fine in the amount of 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).
In accordance with the current norms of the Tax Code of the Russian Federation, the tax authorities have no grounds for blocking an account if the deadlines for submitting reports on contributions are violated (letter of the Federal Tax Service of the Russian Federation dated May 10, 2017 No. AS-4-15/8659).
Penalties under paragraph 1 of Art. 122 of the Tax Code of the Russian Federation are relied upon for non-payment of insurance premiums due to an understatement of the base for them. If the company has correctly calculated the insurance premiums, but is in no hurry to pay them, then it will only be charged a penalty for the delay.
Fine under Art. 120 of the Tax Code of the Russian Federation for gross violation of taxation objects, income and expenses also applies to the base for contributions. Accordingly, for these gross violations, resulting in an underestimation of the base for contributions, a fine under Art. 120 of the Tax Code of the Russian Federation in the amount of 20 percent of unpaid contributions, but not less than 40 thousand rubles
If there is still a delay in submitting the report, and a fine has been accrued, then it must be paid
for each type of insurance separately to the corresponding BCC:
A minimum fine of 1 thousand rubles is also imposed for failure to submit a zero calculation of contributions. This amount should be distributed to budgets based on the standards for splitting the basic tariff of 30 percent into certain types of compulsory social insurance (22 percent for compulsory social insurance, 5.1 percent for compulsory medical insurance, 2.9 percent for VNIM), namely:
This article will discuss the new procedure for presenting the calculation of insurance premiums as mandatory reporting for legal entities, as well as the new reporting deadlines from 2017.
Until 2017, legal entities were required to submit to the Pension Fund department calculations of insurance premiums in the RSV-1 form quarterly by the 15th of the next month if the form was submitted in paper form and by the 20th in electronic form. RSV-1 indicated the accruals, payments made, and the total wage fund.
Since this year, drastic changes have occurred and now this form will not be used. According to the new rules, all organizations and individual entrepreneurs will be required to submit calculations for insurance accruals to the Federal Tax Service, but on a different form and with different deadlines.
Conventionally, many people continue to call this report RSV-1, because this name has been used for several years and everyone has become accustomed to it. At the same time, the new report will have a new design and, very importantly, new deadlines for submission to the regulatory authority.
Now the deadlines for submitting the DAM are regulated by the Federal Tax Service, namely paragraph 7 of Article 431 of the Tax Code of the Russian Federation. According to the provisions of the Tax Code, the report will need to be submitted to the regulatory authority no later than the 30th day of the month following the reporting period.
To make it clearer and easier to navigate this issue, all the necessary dates are included in the table:
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Based on the information presented in the table, it can be seen that the deadlines for submitting the DAM by legal entities this year have changed, and now they will not depend on how the report is presented: on paper or electronically. At the same time, if the company has 25 or more people on staff, the report must be provided only in electronic form (clause 10 of Article 431 of the Tax Code of the Russian Federation).
It is important that from the beginning of 2017 the form approved by the order of the Federal Tax Service of Russia No. ММВ-7-11/551 dated October 10, 2016 must be provided in the form of a single calculation of RSV-1, RSV-2, RV-3, part 4-FSS. Insurance premium calculations drawn up on the old form will not be accepted for verification.
Once the employer receives an email notification of the violation, it will be required to correct the error within five days and submit a new estimate. Otherwise, a fine will be charged:
The new form has three important sections and a title page. For each section, in turn, appendices can be compiled. The following are required to be filled out:
Data is entered in rubles and kopecks. All data is entered with a capital letter:
The procedure for filling out the calculation of insurance premiums is specified in the special instructions. The person responsible for drawing up the form can use the form in Excel format, which can be easily downloaded on the Internet, or fill out the calculation using a special program that can be downloaded on the official portal of the tax service or obtained upon a personal visit to the Federal Tax Service of Russia.
One of the types of reports submitted to the tax authorities is the calculation of insurance premiums (DAM). It must be filled out and sent to the tax service at the place of registration or residence of any legal entity or individual who, during the reporting period, hired personnel under employment agreements or service agreements, contracts, copyright agreements, and at the same time were payers of insurance premiums for hired workers.
Since 2017, not only the procedure for submitting the report has changed, but also its form. Previously, reporting was submitted to the Pension Fund in the form of several forms (RSV 1, 2, RV 3 and FSS 4). Starting from last year, information must be provided to the tax authorities at the place of registration of the business entity in the form of one DAM report.
However, these reporting forms must be submitted if the payer independently discovers an error in them. For example, during reorganization by merger, the merged company submits information for the reorganized legal entities. faces. And when compiling the report, an error was discovered for one of the periods in 2016. In this case, it is necessary to re-create exactly the form in which the error was made, and not submit a new RSV form.
Tax legislation also obliges the submission of so-called “” reporting if personnel were hired during the reporting period, however, the employer did not pay the income from which insurance premiums must be paid.
For example, an individual entrepreneur hired the only employee who was laid off in the first quarter. In this case, a DAM report is submitted for subsequent quarters, in which zeros are indicated instead of the contribution amounts for the last three months.
The completed DAM form is submitted on paper or electronically. At the same time, only those employers who had 25 employees or less can choose the method of providing information. For the rest - only an electronic form, with its certification using an electronic digital signature.
They provide the DAM report to the tax office at the place of registration or residence of the payer. If the company has an extensive branch network and remote divisions have legal rights. persons, then each such branch reports independently. An exception is made only for those divisions of the organization that are located outside the Russian Federation.
For a foreign branch, representative office or department, reporting is completed and submitted by the company's head office.
Reporting must be provided to all business entities that paid pension or health insurance contributions for their employees. In addition, the submission of information also applies to companies that paid sick leave (including for maternity leave) to hired personnel, with the subsequent offset of these funds against insurance premiums or their return from the budget.
The reporting period for this type of report is a calendar year, so the DAM form is filled out by everyone who hired personnel and paid insurance premiums for employees at least once a year. The form itself is filled out quarterly (cumulatively) and for the year as a whole.
The deadlines for submitting the DAM are established by Art. 431 Tax Code of the Russian Federation. The report must be sent to the tax authorities no later than the 30th day following the quarter or year or month.
If the last day for submitting information falls on a weekend or official holiday, it must be submitted on the next working day.
At the same time, it is better not to delay until the last day with the transfer of information to the Federal Tax Service, since if an error is discovered in it, the payer may be released from liability for incorrectly provided data if he managed to see the discrepancy on his own before the deadline for submitting reports and checking them with the tax service .
In this case, the payer simply submits updated data, and the information he provided instead of the erroneous information is considered accepted.
If a business entity is in the process of liquidation, then it is obliged to provide information on insurance premiums for the last time before filing a liquidation balance sheet, and entrepreneurs - before applying for state registration of information about the termination of activities.
The new reporting form and the rules for filling it out were approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@.
Despite the large volume of the RSV form, there is no need to fill it out completely. Mandatory for all business entities are:
Entering information into other sections and applications depends on several factors.
When filling out the report, you must follow a few simple rules. When transmitting information on paper, fill out the form fields with a blue or black pen. If an error is found, the information is crossed out and replaced with the correct number according to the rules for correcting accounting documents.
The use of proofreaders, erasures and other methods of correction is prohibited. The tax service will return such a report or recognize it as incorrectly completed, with subsequent sanctions for late or incorrect provision of information.
When filling out the form manually, all text values are written in large block letters. In electronic form, you must use the Courier New font, size 16 - 18. On paper, each page of the report must be printed on a separate sheet; double-sided printing is not allowed; in addition, the completed form must be stapled in such a way that there is no damage to the text content of the document.
Cells for data entry are filled in from left to right. In this case, empty cells are crossed out. If there is no information about the payment amounts, the number “zero” is entered in such boxes.
For example, the payer’s TIN consists of 9 digits, while the field for entering it is 12 characters long. It is filled in as follows: “235478021—”. The same applies to information about the amounts of payments and contributions. For example, the salary amount in the current period was 320,000 rubles. The information is entered as follows: “320000—”. If a zero report is submitted, then simply put “0” in the field with the amount of payments.
To fill in fractional values, a dot is placed in the fields to be filled in, and then two more cells.
Information about the amounts in them is entered as follows: “52000—-.05”.
Each sheet of the report is signed by the head of the organization and dated. If there is a seal of the organization, its imprint is affixed on the title page of the completed report.
Codes for individual types of activities, reorganization, region of filing, etc. can be viewed in the appendices to the procedure for filling out the DAM or on the Federal Tax Service website.
On the title page, fields to confirm the accuracy of the data are filled in either with information about the head of the payer or about the company that filled out the report, for example, when maintaining accounting under a service agreement. In case of representation, it is necessary to additionally attach to the report a document confirming it (agreement, power of attorney, etc.).
On the title page, information about the payer who is not an entrepreneur is filled out only if the individual. the person providing the report is not registered as an individual entrepreneur and cannot fill out TIN information.
In the first section, payers who pay money for sick leave to their employees with reimbursement or offset of payment amounts in insurance premiums fill out either information about the contributions paid (if the reimbursement is less than the amount of contributions), or information about the excess of sick leave payments over the amount of contributions. You cannot enter negative values in the RSV.
If the enterprise has workplaces of different hazard classes, information about additional insurance premiums is filled out in the context of each tariff. Accordingly, there will be several sheets with subsections 1.3 - 1.4.
The third section of the form, about contributions for each insured person, is filled out in the same way. If there are several workers, then each of them is assigned one sheet of the third section.
After providing the information, the tax authorities check it and, in case of discrepancies between the data in the report or with other forms of control, send a notification to the payer. In this case, he is given a period of 5 days (if submitted electronically) and a 10-day period, if the notification of the error was sent by regular mail, to correct the erroneous information and re-submit the DAM to the tax service.
In addition, the payer can independently detect errors, correct them before the inspection by Federal Tax Service employees and provide corrected information to the tax authority.
In these two cases, there will be no liability for inaccurate or untimely submitted reporting.
The Tax Code provides for several types of penalties. Filling out the report in the wrong form will cost the payer 200 rubles.
If the results of the audit reveal an underestimation of the base for payment of insurance premiums or their incorrect calculation, the fine will be 20% of the discrepancy between the paid premiums and their actual amount.
Providing erroneous information about the personal data of employees, the amount of insurance premiums, and the amount of compensation will result in an additional 500 rubles.
Since 2017, control over the payment of insurance contributions by organizations has been entrusted to the tax service. It is for this reason that a new chapter with the appropriate name was added to the current tax code. To simplify the process, the tax office has established certain deadlines for submitting calculations for insurance premiums. A single form was also introduced for filling out calculations of current insurance premiums for a specific organization.
The order of the Federal Tax Service of Russia officially established the name of the new type of report - DAM. But experts have already nicknamed this document a single report, since, in addition to basic information, it also includes complete information on current insurance premiums.
Moreover, the new form acted as a replacement for an outdated document that is no longer relevant: RSV-1 and part of the sections of 4-FSS documents. By the way, after the innovation, papers in form 4-FSS are submitted to the social insurance fund in the same way as before. Only now they reflect exclusively the real situation regarding contributions for injuries.
In common parlance, a single calculation of insurance premiums, the deadline for which must be strictly observed, is now called general. It contains information on pensions, as well as social and medical insurance. All organizations that pay remuneration to employees are now required to generate calculations for insurance premiums taking into account the due date. No exceptions are provided, both in terms of the industry and in terms of the organizational and legal form of the enterprise. The requirements are the same for everyone.
It is important to note that the deadline for submitting calculations for insurance premiums is not relevant only for individual entrepreneurs who do not have employees. The fact is that they independently conduct commercial activities without paying money under employment contracts. They retain the need to make timely deductions only for themselves, as before.
A quarterly deadline is established for submitting settlements for current insurance premiums. This is enshrined in federal legislation - the requirement is the same for all regions of the country. All papers are transferred to the territorial department of the Federal Tax Service. It is determined based on:
Throughout 2017, organizations are required to prepare reports based on the results of the first quarter, half a year, nine months, and also at the end of the year. The relaxation is made only for collective farms, which are required to submit the relevant data once a year. For everyone else, the deadlines for submitting reports on insurance premiums remain the same.
After organizations were required to submit calculations for insurance premiums for the 2nd quarter and subsequent ones, a lot of questions arose. One of the main ones comes down to where you need to submit the papers.
Federal Tax Service specialists provided the appropriate explanations: papers are submitted to the tax office based on the legal address of the organization or the actual registration of the entrepreneur (for individual entrepreneurs). If there are enterprises in the structure that are given the opportunity to independently carry out all settlements with hired personnel, they need to generate their own document, taking into account the established deadlines for submitting a new calculation for insurance premiums. At the same time, having your own balance sheet and even a bank account is not decisive in this matter.
The established deadlines for submitting reports (that is, calculations for current insurance premiums) for an organization in 2017 are the same for all employers and apply to individual entrepreneurs and legal entities.
For quarterly reporting, papers are required to be submitted by the 30th day of the month following the end of the reporting period. In other words, the calculation of completed insurance premiums for the 2nd quarter is due no later than July 30.
For 2017, the following deadlines were calculated for the generation of relevant organizational reporting:
Upon closer examination, you will notice that some dates are shifted beyond the 30th. This is explained by the fact that the specified day in a particular month was a weekend or holiday, so the deadline for accepting reports was extended until the next working day. This happens when calculating insurance premiums for the 2nd quarter, if some data differs from those for the previous quarter.
If during the reporting period the average number of employees exceeded 25 people, then the calculation of insurance premiums must be completed and submitted electronically. With a smaller number of employees, reporting in paper form is allowed.
It is important to note that the methods for delivering the report to the Federal Tax Service are similar to other declarations. That is, you can submit it in person, through a representative, or send the documentation by registered mail.
When an organization has separate divisions that make independent payments to employees, they are required to generate their own calculations for insurance premiums using codes used by the entire organization. The papers are submitted to the Federal Tax Service office depending on the location.
In this case, it does not matter at all whether such a division maintains its own balance sheet, and whether a current account is registered for it, separate from the main organization.
It is important to note that it is not enough to simply meet the deadline for submitting calculations for insurance premiums, for example, for six months. The organization itself must let the tax service know about the presence of divisions vested with these powers. This is stated in the current tax code.
The current form contains both a title page and three main sections. Moreover, they, in turn, are also divided into smaller subsections and even applications.
The policyholder may not submit the report in full form. The title page must be completed along with sections 1, 3 with subsections 1.1 and 2.1, Appendix 2.
If there is no data for other sections of the report, pages may remain blank. The same rule applies to the generation of zero reports if the activity of the enterprise is suspended.
Within the framework of the new ERSV, special attention is paid to details in terms of payments for individuals and the contributions paid for them. Now the document does not indicate outgoing and incoming balances, as well as payment slip numbers for completed contribution payment transactions.
The third section of the report contains personalized data of the organization's insured employees for the reporting period. Here are indicated both those who work on the basis of an employment contract, and those with whom the GPA has been issued. The information must be accurate, otherwise the papers will not be accepted by the tax service. To eliminate such inaccuracies, it is imperative to check the information before submitting the calculation.
Based on the number of employees of the organization, a suitable option for transferring information to the tax office is selected. It is possible to compile both on paper and electronic media, in accordance with current rules. It is important to note that in order to send the prepared file to the Federal Tax Service, you will have to enter into an agreement with the operator. The deadlines for submitting reports, as well as the calculation of insurance premiums itself, must be strictly observed, otherwise measures may be taken by the Federal Tax Service.
To avoid troubles, before sending the report to the tax office, you need to carefully check it yourself. In this case, you can rely on the control ratios developed by the Federal Tax Service. Therefore, it is better to calculate the deadline for submitting calculations for insurance premiums for six months in advance, as well as quarterly.
After changes were made to the current tax code, the necessary procedure for calculating insurance premiums was also stipulated. As noted above, this document, in addition to the title page, contains three information sections. A dozen applications are prepared for the first of them, and one for the second.
Each of the policyholders is obliged to provide the following documents as part of the calculation:
All other sections and subsections are filled out only if the initial data for this is available.
Typically, when creating a calculation, the following sequence of actions is followed:
After the introduction of a new reporting form for insurance premiums, when filling out documents, organizations are recommended to pay attention to the following features:
Current legislation considers the calculation not submitted to the Federal Tax Service if there is a discrepancy between the final contribution amount and the amount of contributions for each of the insured persons. Therefore, before submitting the report, it is necessary to check the equality: the amount indicated in line 061 of Appendix 1 (columns 3-5) must be similar to the amount of line 240 from the third section, broken down by month.
Also, calculations are not accepted if there is erroneous information on insured employees or their personal data.
