The IFTS did not accept the calculation of insurance premiums due to a mismatch in the data on the employee. How to draw up a corrective report - read the article.
Question: In the event that the Calculation of insurance premiums for the 1st quarter was not accepted by the IFTS due to the fact that the data on the employee they do not match the data of the employee with us, but they are correct and we sent them a letter and a new adjustment with the same data for the employee: 1) will this report be considered submitted?, because all the calculations are correct and our data on the employee is correct, we even sent scans of documents for this employee to the tax office by letter. insurance premiums, if the tax report is not accepted with the mark: "Report accepted. Corrective report required." - the calculation itself is the same as it was, and section 3 was attached to it, in which the data on the employee was indicated. They are the same as in the previous report, as they are correct. The reporting program gives us an error, because. in the actual calculation of the amount of salaries and contributions for all employees, and in section 3, only data for one employee. Have we made the right adjustment? Will it be accepted by the IFTS?
Answer: If the inspection sent a response that “The report was accepted. A corrective report is required”, then the inspection accepted the calculation with errors. After you receive a notification, you need to make corrections to the calculation within five working days (paragraph 2 and 3 of paragraph 7 of Article 431 of the Tax Code of the Russian Federation). AT personal account taxpayer, a service appeared on nalog.ru for reconciling the full name, TIN and SNILS of employees. The accountant correctly made the corrective calculation. If the data for the employee is correct, then you need to submit an application to the inspection to clarify the data of the employee. Attach copies of documents to the application.
Rationale
Which sections to fill in the updated calculation
Complete the same sections in the revised calculation as in the original. The exception is section 3 "Personalized information about insured persons". Fill it out only for those employees for whom you show changes or additions *. Reason - clause 1.2 of the Procedure for filling out the calculation, approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected].
From the Letter of the Federal Tax Service of Russia dated January 10, 2017 No. BS-4-11 / [email protected]
On the submission of the Calculation of insurance premiums by organizations at their location and at the location of separate subdivisions, the submission of the Calculation in in electronic format, the procedure for filling it out and the procedure for filling out the revised calculation
3. Regarding the procedure for filling out the updated calculation:
In accordance with paragraph 6 of Article 81 of the Code, if the insured finds in the Calculation submitted by him to the tax authority the fact of non-reflection or incomplete reflection of information, as well as errors that lead to an understatement or overestimation of the amount of tax to be transferred, the insurant is obliged to make the necessary changes and submit to the tax authority corrected calculation.
When clarifying section 3 "Personalized information about insured persons", it includes information about those insured persons in respect of which changes (additions) are made, indicating the serial number of the individual from the initial calculation *.
Payers of insurance premiums have the right to independently determine the serial number of information without indicating the index. The numbering of information is carried out in ascending order for the whole organization. It is not a mistake if the taxpayer uses a unique account number assigned by the taxpayer's accounting system, for example, a personnel number.
The Tax Inspectorate has already returned half of the submitted calculations for insurance premiums. Reception problems new form arise due to an error in SNILS or section 3 when the report is zero.
The error can be not only in your report, but also in the information database of inspections. The Federal Tax Service is still adjusting the data for reconciliation of the received calculations. If there is an error in the inspection database, then the data of your calculation of insurance premiums will not match it. The report will not pass.
Here are the solutions for two common mistakes:*
| Rejection reason | Solution |
|
The tax office does not find SNILS The program considers that the company has submitted incorrect data, and in this case there is a refusal |
Submit your invoice by April 24th. By this day, there will be another revision of information databases, including those for SNILS numbers. In the personal account of the taxpayer on nalog.ru, a service has appeared for reconciling the full name, TIN and SNILS of employees. Before sending the calculation, check the data through the website.* |
|
Zero calculation fails Do not submit a zero calculation for insurance premiums without section 3 |
Complete section 3. In subsection 3.1, write down the details of the director. Subsection 3.2 with payments do not fill out if the director did not receive income |
One of the most “popular” mistakes is the discrepancy between the SNILS number that the taxpayer has and the data that the tax authorities have 05/18/2017 Russian tax portal received notifications of allegedly erroneous data. The calculation itself was accepted, but a notification was sent to the companies about the error found, which should be corrected and clarified. Accountants, after checking the data, realized that the error was not on the side of the enterprise, but on the side of the tax authorities. This, to put it mildly, strange situation is caused by the fact that technical failures occurred during the transfer of data from the Pension Fund to the tax service. As a result, there are no specific SNILS numbers for employees in the tax base. There are some inspections left, where this problem has not been solved yet.
Recall: in case of self-identification of an error, clarifications are mandatory in the case when this error led to an underestimation of the amount of contributions.
In addition, clarifications are required if any information is missing in the submitted calculation or they are completely absent.
Important
Technical support Promotions 50% discount when switching from another operator 3 months free use all features Print Was this information helpful? Thank you for your reply 🙂 Didn't find the answer? - Ask a question to a specialist.
The payer of contributions will have 5 business days to do this if an electronic notification is received, and 10 business days if a paper notification is received.
When correcting inaccuracies within these terms, RSV form will be considered submitted on the day it was originally sent to the Federal Tax Service.
Attention
At the same time, in the corrected calculation in the field "Adjustment number" on the title page and in Sec.
Similarly, a data adjustment is submitted if the company did not include employees on unpaid leave in section No. 3.
The tax service on the procedure for filling out section No. 3 Calculation of insurance premiums According to the Federal tax service, section No. 3 of the calculation is filled in by the payer for all insured persons, in whose favor reporting period payments and other remunerations were accrued, including for those dismissed in the previous reporting period. At the same time, the sign of the insured person is indicated, including for dismissed persons, “1” - is the insured person, and the corresponding category code of the insured person, for example, “HP”.
Section No. 3 of the calculation is filled in by payers for all insured persons for the last three months of the settlement (reporting) period, including in favor of which payments and other remunerations were accrued in the reporting period.
If the error does not concern individual information If, for some reason, the employee's data was not included in the initial calculation, then section 3 with information about the "forgotten" employee is included in the revised calculation. It is also necessary to make adjustments to section 1 of the calculation. In case of erroneous submission of information about the employee in the revised calculation, you must fill out section 3 for this individual.
In this case, in lines 190 - 300 of subsection 3.2, "0" is affixed in all familiarity.
In addition, appropriate amendments are made to section 1 of the calculation.
If for individual employees it is necessary to change the indicators in subsection 3.2 of the calculation, then section 3 is included in the “clarification” containing information about these persons with the correct indicators in subsection 3.2 of the calculation.
Plus, if necessary (in case the total amount calculated insurance premiums), the indicators of section 1 of the calculation are adjusted.
If these deadlines are met, the initial calculation is considered to be submitted on time, and the insured does not face sanctions (clause 7, article 431 of the Tax Code of the Russian Federation). Please note: even when sending a notice on paper, the period is counted from the date the notice was sent, and not from the date it was received by the insured.
That is, an insured who submits RSV in paper form, and, accordingly, receives a “paper” notification from the IFTS by mail, runs the risk of not receiving the notification on time and “running into” fines.
In order to minimize the risks of receiving fines and receive competent expert advice around the clock, we recommend using a professional service for filling out and submitting reports to Kontur.Extern.
This applies to all organizations that were registered before January 1, 2018 in the following regions:
However, in some cases, employers from these regions still need to complete these applications to the PCA.
At the same time, the sign of the insured person is indicated, including for dismissed persons, “1” - is the insured person, and the corresponding category code of the insured person, for example, “HP”. Section No. 3 of the calculation is filled in by payers for all insured persons for the last three months of the settlement (reporting) period, including in favor of which payments and other remunerations were accrued in the reporting period. Errors in the calculation of insurance premiums: how to file an adjustment? If the error does not concern individual information If, for some reason, the employee's data was not included in the initial calculation, then section 3 with information about the "forgotten" employee is included in the revised calculation. It is also necessary to make adjustments to section 1 of the calculation. In case of erroneous submission of information about the employee in the revised calculation, you must fill out section 3 for this individual.
In response to the report, you will receive:
The result of processing the report is the documents “Register of information on income individuals” and “Protocol for receiving information” of the report are received from the Federal Tax Service Inspectorate within ten calendar days from the date the report was sent. The submitted information is considered to be the information that has passed the format control and recorded in the "Register of information on the income of individuals".
If, after a working day after sending the report, you have not received any of the confirmations, you need to check the performance of the IFTS on the Subscriber Support Forum.
Contour.Extern. In sbis errors in rsv no tax yt accepts This applies to all organizations that were registered before January 1, 2018 in the following regions:
After receiving the mail, the messages ended up in the "Problems of incoming mail" folder of the "Referent" program. A letter that got into the "Problems of incoming mail" must first be decrypted: right-click on the letter and select "Process again" in the drop-down list. If the letter could not be decrypted, then you must:
Reinstall a personal certificate: in the CryptoPro CSP program, open the tab “Service” → click the button “View certificates in a container” → “Browse” → select the required container → “Next” → “Install”;
In the "Referent" program, open the drop-down menu "Service" → "Diagnostics of the workplace". In the window that opens, open the "Cryptography check" tab, "Crypto operations check" field.
RSV. This applies to all organizations that were registered before January 1, 2018 in the following regions:
However, in some cases, employers from these regions still need to complete these applications to the PCA.
The tax office did not accept RSV Hello, Soul cry. We have become hostages of the crooked system of communication between representatives tax authorities with taxpayers. The situation is this. I submit RSV, and it comes back red, they did not accept it. The refusal says that the conditions of equality are not met, taking into account data from previous reporting periods.
Attention
I thought, for a penny or two, but no - for all the amounts from the 1st quarter. In the 2nd quarter they changed the tax office. It turns out that the new tax office has not yet scratched its head to introduce our old declarations.
Info
If there is an error in the personal data of the insured person Personalized information about the insured persons is indicated in the section 3 of the calculation of the same name. When compiling an updated calculation, this section includes information only about those insured persons in respect of which any changes or additions are made.
For each employee for whom discrepancies are revealed, in the relevant lines of subsection 3.1 of the calculation, the personal data reflected in the initial calculation are indicated. In this case, in lines 190 - 300 of subsection 3.2 of the calculation, "0" is affixed in all familiarity.
At the same time, subsection 3.1 of the calculation is filled in with the correct (up-to-date) personal data and lines 190 - 300 of subsection 3.2 of the calculation.
A copy of the power of attorney was not provided to the tax office. In this case, you must provide it in person. 2. A copy of the power of attorney was provided to the IFTS, but information about it was not included in the inspection database. 3.
The data of the completed power of attorney in the "Referent" do not match the data on the power of attorney stored in the Federal Tax Service. In these cases, you need to contact the inspectorate to resolve the situation.
If you are denied assistance when contacting the IFTS, you should contact our Contact Center: We will contact the IFTS and do our best to help you resolve this issue as soon as possible. Error message "Unable to find certificate and private key for decryption" This message occurs if the sent report is encrypted using an outdated IFTS certificate.
You need: 1.
One of the most “popular” mistakes is the discrepancy between the SNILS number that the taxpayer has and the data that the tax authorities have 05/18/2017 Russian tax portal received notifications of allegedly erroneous data. The calculation itself was accepted, but a notification was sent to the companies about the error found, which should be corrected and clarified. Accountants, after checking the data, realized that the error was not on the side of the enterprise, but on the side of the tax authorities. This, to put it mildly, strange situation is caused by the fact that technical failures occurred during the transfer of data from the Pension Fund to the tax service. As a result, there are no specific SNILS numbers for employees in the tax base. There are some inspections left, where this problem has not been solved yet.
In case of erroneous submission of information about the employee in the revised calculation, you must fill out section 3 for this individual. In this case, in lines 190 - 300 of subsection 3.2, "0" is affixed in all familiarity. In addition, appropriate amendments are made to section 1 of the calculation. If for individual employees it is necessary to change the indicators in subsection 3.2 of the calculation, then section 3 is included in the “clarification” containing information about these persons with the correct indicators in subsection 3.2 of the calculation. Plus, if necessary (if the total amount of calculated insurance premiums changes), the indicators of section 1 of the calculation are adjusted. Let us remind you that if an error is independently identified, clarifications are mandatory if this error led to an underestimation of the amount of contributions. In addition, clarifications are required if any information is missing in the submitted calculation or they are completely absent.
If the error does not concern individual information If, for some reason, the employee's data was not included in the initial calculation, then section 3 with information about the "forgotten" employee is included in the revised calculation. It is also necessary to make adjustments to section 1 of the calculation. In case of erroneous submission of information about the employee in the revised calculation, you must fill out section 3 for this individual. In this case, in lines 190 - 300 of subsection 3.2, "0" is affixed in all familiarity. In addition, appropriate amendments are made to section 1 of the calculation. If for individual employees it is necessary to change the indicators in subsection 3.2 of the calculation, then section 3 is included in the “clarification” containing information about these persons with the correct indicators in subsection 3.2 of the calculation. Plus, if necessary (if the total amount of calculated insurance premiums changes), the indicators of section 1 of the calculation are adjusted.
This error needs to be corrected.
Important: the revised section No. 3 in relation to the rest of the employees who did not make mistakes should not be handed over.
Not included in the calculation of the employee If any insured persons were not included in the initial calculation, the revised calculation is included in section 3, containing information regarding the specified individuals with the adjustment number equal to "0" (as primary information). If necessary, the indicators of section 1 of the calculation are adjusted. An extra employee was included in the calculation In case of erroneous presentation of information about insured persons in the initial calculation, section 3 is included in the revised calculation, containing information regarding such individuals, in which the adjustment number is different from “0”, lines 190–300 of subsection 3.2 indicate “0 ”, and at the same time the indicators of section 1 of the calculation are adjusted.
Important
home
This material will help you understand how the calculation of insurance premiums is adjusted. You will learn what are the features of the adjustment, as well as learn about the responsibility for making mistakes in filling out reports. From January 1, 2017, control over the payment of insurance premiums (except for premiums for "injuries") will be carried out by the tax authorities.
Therefore, we provide a report on RSV-1 contributions to the territorial tax inspectorates. The deadline for submitting this report is quarterly - no later than the 30th day of the month following the billing period. This term is the same for everyone, regardless of the form - on paper or in electronic form.
If the reporting day falls on a weekend or holiday, then the well-known rule applies - we hand over on the first business day following it.
Then we will fill in section 3 as follows: In field 010 we will put 4 employees, 16 days and the amount of 7500, in line 110-7500. Read also the article: → “What are the insurance premiums of individual entrepreneurs for UTII in 2018?” Errors in the calculation of insurance premiums The main errors in the calculation of insurance premiums are:
Where to submit updated calculations for insurance premiums - to the Pension Fund of the Russian Federation, or to the Insured [email protected] dated March 15, 2017 “On amendments to the balance of insurance premium settlements transferred to the PFR and the FSS to Insureds Penalties on insurance premiums from 2017 From January 1, 2017, the function of administering insurance premiums was transferred to the Federal Tax Service. Now employees of the Federal Tax Service, to the Policyholders Payment of contributions and submission of reports to the Federal Tax Service if there are departments The Federal Tax Service (FTS) in its letter N BS-4-11 / [email protected] from 23.01.2017
If these deadlines are met, the initial calculation is considered to be submitted on time, and the insured does not face sanctions (clause 7, article 431 of the Tax Code of the Russian Federation). Please note: even when sending a notice on paper, the period is counted from the date the notice was sent, and not from the date it was received by the insured. That is, an insured who submits RSV in paper form, and, accordingly, receives a “paper” notification from the IFTS by mail, runs the risk of not receiving the notification on time and “running into” fines.
In order to minimize the risks of receiving fines and receive competent expert advice around the clock, we recommend using a professional service for filling out and submitting reports to Kontur.Extern.
Info
When submitting an updated Calculation, in which the amount of insurance premiums payable is increased, the insured will be released from liability in the form of a fine if he submits an adjustment Calculation before he learned about the discovery by the tax inspectorate of an error in the form of an understatement of tax or about the assignment of an exit tax. tax audit insurance premiums for the adjusted period. And at the same time, before submitting the updated Calculation, the insured must pay the missing amount of insurance premiums and the corresponding penalties (clauses 3, 4 of article 81 of the Tax Code of the Russian Federation). It must also be remembered that if errors are identified in Section 3 of the Calculation, as well as a discrepancy discovered by the tax office between the total amount of accrued insurance premiums for the OPS and the amount of contributions to the OPS for each of the insured persons, the Calculation must be retaken within a specific timeframe.
That is, line 061 in columns 3, 4, 5 of Appendix 1 of Section 1 does not match the amounts of lines 240 of Section 3 of the Calculation for each month, respectively; - The reporting contains false personal data of insured individuals: full name, SNILS and TIN (if any). Unlike previously submitted reports on insurance premiums, in the new calculation it is not necessary to indicate information about paid insurance premiums - only about accrued ones. In addition, the new reporting does not contain lines about the balance at the beginning and end of the reporting (calculation) period.
If the report is not accepted, the tax authority sends the appropriate notification to the payer: no later than the day following the day of receipt of the calculation in electronic form and no later than 10 days following the day of receipt of the calculation on paper.
Reduced rates for contributions in 2017 are entitled to apply to companies on a simplified taxation system with preferential core activities. For example, in food production. The share of income from preferential core activities must be at least 70 percent. Read also the article: → “Is it necessary to pay insurance premiums with sick leave in 2018" Examples of calculating insurance premiums Example No. 1 In Betta LLC in the 1st quarter of 2017, insurance premiums were accrued from payments to 2 employees, a director and an accountant, the company operates on a simplified system and uses a basic contribution rate. Wage Smirnov IV-Director, subject to contributions amounted to 60,000 rubles per month. From January 2017 to March 2017
The deadline for submitting a corrective RSV-1 is considered to be general order- before the 30th day of the month following the calculation period (Article 423 of the Tax Code of the Russian Federation). Important! If for any reason you do not meet the deadline, a fine cannot be avoided. Penalties for late settlement There are two options for fines:
According to article 119 of the Tax Code of the Russian Federation, the fine will be 5% of the total debt, under RSV-1, while minimum size 1 thousand rubles and a maximum of 30% of the total debt.
Calculation of insurance premiums The procedure for calculating insurance premiums, the base and tariffs have not changed this year, the amounts of preferential and additional tariffs have also been preserved, the volume of contributions will still be 30%.
For example, in the RSV-1 form of the PFR, the following are incorrectly indicated:
In such cases, the company has the right to independently decide whether it will submit an updated calculation or not (part 2 of article 17 of Law No. 212-FZ). If an error in the calculation of contributions was revealed by the specialists of the PFR based on the results of a desk or field audit, then it is not necessary to submit an updated calculation in the form RSV-1 of the PFR (paragraphs 3 and 24 of the Procedure for filling out). Insurance premiums will be additionally accrued based on the decision on verification.
How to make an adjustment? When filling out the report on the cover page, you must indicate the number of the adjustment Type of calculation Value in the adjustment field Primary calculation 0 Updated calculation Serial number of the adjustment Accounting for all insured individuals is indicated in Section 3. This section includes all employees who worked at the enterprise during the reporting quarter. Here we indicate the full name, SNILS, etc. Particular attention should be paid to the personal data of employees, as a rule, errors creep in here.
Attention
Employees listed in the report must be numbered. For each employee, the amount of payments received in the reporting period, the amount of accrued contributions is filled. Next, you need to add up all the figures for employed employees, the total amount must match the number indicated in section No. 1 of the declaration.
Info
Calculation of fines Let's use the data of the previous example. The accountant revealed an error - from the amount of 5000 rubles. contributions for June 2015 were not paid on time. The accountant added additional contributions to the Pension Fund - 1100 rubles. (5000 rub.
FFOMS - 255 rubles. (5000 rubles × 5.1%). They were paid on September 1, 2015. You need to calculate the amount of penalties. The refinancing rate is 8.25% (Instruction of the Central Bank of the Russian Federation of September 13, 2012 No. 2873-U). Decision Number of calendar days of delay in payment of insurance premiums Penalties are accrued for each day of delay, starting from the day following the deadline for paying insurance premiums, and up to the day of their payment (collection) inclusive (Part 1 of Art.
3 art. 25 of Law No. 212-FZ). Since contributions for June 2015 had to be paid no later than July 15, 2015 (part 5 of article 15 of Law No. 212-FZ), it means that penalties must be accrued for the period from July 16 to September 1, 2015 inclusive.
Home — Documents
After submitting the RSV-1 PFR form, the accountant may find that he indicated incorrect indicators in the report. There are two ways to fix them, namely: In the article we will tell you how to correctly fill out and submit an updated calculation in the RSV-1 PFR form. And in the next issue - about the second way to correct the error.
The procedure for the accountant will depend on the type of error in the RSV-1 PFR form.
In what form and where can I submit an updated calculation of insurance premiums When choosing the type of submission of an updated calculation of insurance premiums, follow the same rule as when submitting the primary RSV 2017. If the average number of your employees for the previous reporting (settlement) period is more than 25 people, reporting must be done electronically. If the number of employees is 25 or less, you can submit reports on contributions in 2017 on paper.
Policyholders submit an updated calculation of insurance premiums to the tax office at the place of registration of their company. When is it necessary to submit an updated calculation of insurance premiums in 2017? Every quarter, companies must report to the tax authorities on the amount of accrued and paid premiums. The report is filled out on an accrual basis. It must be submitted no later than the 30th day of the month following the reporting month.
Although they recommended submitting a “clarification” before the 1st day of the third calendar month following the reporting period (PFR letter dated 06/25/2014 No. NP-30-26 / 7951). From August 7, 2015, the Procedure for filling out the RSV-1 PFR form, approved by the Resolution of the PFR Board of January 16, 2014 No. 2p (hereinafter referred to as the Filling Procedure), is valid in new edition. The changes were approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated 04.06.2015 No. 194.
According to the new rules, the deadline for submitting a “clarification” and a set of documents are interconnected. Reduced contributions to the FIU. If the company submits an updated calculation before the next reporting period (for example, before October 1, 2015), in this case, the set will include individual information with the “initial” type (section 6) (paragraph 5 subparagraph 5.1 paragraph 5 of the Procedure for filling out ). If you do not meet this deadline, you can turn in the "clarification" later.
Since ERSV is a completely new and rather complex reporting form, it is not uncommon for errors to be made in it. To avoid fines, don't wait until tax office It will ask you for updated information on contributions. If you find an error, please correct it yourself. Be careful! If an error in the calculation was detected by the controllers, and they requested an explanation for the report, then you must do it within five working days. If the updated data was submitted late, the company faces a fine! On which form to submit an updated calculation of insurance premiums According to Order No. MMB-7-11 / corrective calculation of insurance premiums in 2017, draw up according to the same rules as the initial calculation. That is, you need to use the same form of the form. Thus, we draw up an updated calculation for the 1st quarter on a new form that is valid in 2017.
This means, for example, that in the Calculation of insurance premiums, the adjustment number “1” means that the Calculation is being updated for the first time. Similarly, the number of the adjustment is indicated on line 010 of Section 3 of the Calculation (clause 22.3 of the Procedure for filling out, approved by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 /). At the same time, it should be borne in mind that the adjustment of section 3 of the Calculation of insurance premiums is filled in in the revised Calculation only for those insured persons for whom errors are corrected.
Accordingly, if no changes or additions are made to section 3 of the Calculation for a particular individual, this section is not submitted for such an individual. The remaining previously submitted sheets and sections of the Calculation are presented in the updated Calculation, regardless of whether changes are made to them or not (clause 1.2 of the Procedure for filling out, approved by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 /).
