Form RSV-1 is a form of reporting by employers to the Pension Fund of Russia, contains information on accrued and paid insurance premiums for mandatory pension and health insurance. For reporting to the PFR in 2016, the RSV-1 form is used, approved by the Resolution of the PFR Board of January 16, 2014 No. 2p, as amended. resolution of the Board of the Pension Fund of the Russian Federation dated 04.06.2015 No. 194p.
From 2017, pension and medical contributions must be reported to the Federal Tax Service using a new calculation form -.
Form RSV-1 is filled in in electronic format if there are 25 or more employees. If there are less than 25 employees, then you can submit a report in paper form.
For the 1st quarter of 2016, RSV-1 is submitted to the FIU no later than May 16 (since May 15 falls on Sunday) in paper form, and no later than May 20 - in electronic form.
Mandatory for registration are title page calculation, section 1 and section 2.1. The remaining sections are filled in if the relevant data are available.
As an example, the procedure for filling out RSV-1 for the 1st quarter of 2016 was analyzed, a sample of filling out the calculation is given for free download at the bottom of the article.
Consider the features of filling in the title page and the first two sections of the RSV-1 form for the 1st quarter of 2016.
Samples of these pages can be viewed in the screenshots below, as well as downloaded for free at the bottom of the article.
The title page is filled out traditionally for such reports. The registration number of the insured in the Pension Fund must be present on each sheet.
The reporting period must be “3”, which means 1 quarter. The year is set to 2016. The basic information about the insured (organization or individual entrepreneur) is filled in below:
Data are provided on the average number of employees and the number of insured persons, for which data are provided in the RSV-1 calculation.
The title page also contains information about the person through whom the calculation of RSV-1 is submitted to the FIU.
A sample of filling out the title page can be seen in the screenshot on the right.
This section of the RSV-1 form provides a calculation of insurance premiums to the FIU, accrued and paid in reporting period(in our case, in 1 quarter). Data on accrued insurance premiums are indicated monthly for the last three months (January, February, March), as well as summary data from the beginning of the year (1 quarter in our case).
The table includes data on insurance premiums for compulsory pension insurance, which are calculated at a rate of 22%, and compulsory health insurance, which are calculated at a rate of 5.1%.
The last line reflects the debt for the insured at the end of the 1st quarter.
The first section is filled in based on the data in section 2.1. An example of filling can be seen in the screenshot on the right.
The second section allows you to calculate the base for calculating insurance premiums, as well as the premiums themselves. Separately, data are provided for pension contributions to the Pension Fund of the Russian Federation and for medical contributions to the FFOMS.
The third column of the table contains data from the beginning of the year - for the 1st quarter of 2016. The next three columns provide detailed data for the last quarter (January, February, March).
At the end of the year, it is necessary to fill out and submit to the Pension Fund a report in the RSV-1 form. The form of this report was approved by the Resolution of the PFR Board of January 16, 2014 No. 2p. This form began to be applied starting from the reporting for the 1st quarter of 2014. For 2014, you also need to fill out this RSV-1 form.
As for the deadlines for submitting RSV-1 to the FIU, they have changed since January 1, 2015. For 2014, RSV-1 must be submitted in paper form by February 15, 2015 (as before), and in electronic form - by February 20, 2015.
February 15 falls on Sunday, so the last day for submitting RSV-1 to the FIU in paper form is February 16, 2015.
In electronic form, RSV-1 is submitted by policyholders with an average headcount of more than 25 people. Everyone else can report on paper.
The RSV-1 form was changed last year. The most important change is the addition of section 6, which includes information from reports SZV-6-4, ADV-6-5 and ADV-6-2. Therefore, the last three forms have not been filled in recently.
Only RSV-1 must be submitted to the FIU for 2014.
For each employee, a separate section 6 is filled out, that is, their number will be equal to the number of employees for whom insurance premiums.
Also, changes in the form affected the division of pension contributions into insurance and funded parts. Since 2014, this division has not been included in RSV-1, all deductions are indicated in a single amount.
Details of filling out the RSV-1 form can be found in, which shows the procedure for filling out each section.
When filing a report with the Pension Fund for 2014, you must not forget to indicate on the title page the reporting period - "O", and the calendar year - "2014".
Section 6 also indicates the reporting period "O" and the calendar year "2014".
In section 2.1, columns 4, 5, 6 reflect data for the last three months of 2014 (October-December), column 3 - amounts calculated on an accrual basis from the beginning of the calendar year (from January to December 2014).
Section 2.4 is completed if there are employees for whom additional insurance premiums are paid. Here, columns 4-6 also reflect data for the last three months of 2014, and column 3 - the total amount since the beginning of the year.
Based on the results of 9 months of 2016 and for the whole of 2016, policyholders must report to the Pension Fund of the Russian Federation in the usual RSV-1 form (form). But from 2017, reporting on contributions will need to be submitted to the tax authorities and in a different form, which, by the way, has not yet been approved.
No new form of RSV-1 appeared in 2016. That is, the RSV-1 form for 2016 looks the same as for 2015. You can download the form RSV-1 PFR from the website of the legal reference system Consultant Plus or from the website of the Pension Fund.
In the RSV-1 form of the PFR, you must fill out (and submit to the controllers) only those sections in which you have something to indicate. That is, if some section of the form remains empty for you, for example, section 2.4, which reflects the amounts of contributions accrued at additional rates, and you should not and do not accrue those, then you do not need to submit this section as part of the calculation.
AT without fail should be in the RSV-1 section 1 and subsection 2.1 of section 2, as well as the title page (clause 3 of the Procedure for filling out the RSV-1). The remaining pages are included in the calculation as needed. For this reason, in the example below of filling out the RSV-1 PFR form, there are also not all sections.
Thus, the policyholder first fills in the necessary sections in the calculation, and then puts through the numbering on each page.
Filling out RSV-1, like many other reporting forms, can be started from the title page. It indicates:
Don't forget to also date and sign the title page. By the way, you will need to put down "autographs" and dates in the same way on all pages of the calculation you have prepared (clause 3 of the Procedure for filling out RSV-1).
Oddly enough, after filling out the title page, it makes sense to start filling out section 6 of the RSV-1. For each insured person, such a section is drawn up separately, which reflects:
Subsection 6.6 of the RSV-1 is filled out only if you need to enter corrective individual information for this employee (clause 35 of the Procedure for filling out the RSV-1). And subsection 6.7 - if you accrued contributions from employees' payments at additional rates.
After you have completed sections 6, proceed to complete section 1 of the RSV-1 and subsection 2.1. Both of them are compiled on the basis of the data reflected in sections 6. The information specified separately for each individual in sections 6, in sections 1 and 2.1, is reflected in general for the insured. It indicates the total values of accrued payments and contributions for all employees for each month, in aggregate for the last 3 months of the reporting period, as well as for the period from the beginning of the year on an accrual basis.
You can comment on the instructions for filling out RSV-1 as much as you like, but it’s always easier to figure it out using an example in the topic. Therefore, below the link you can download the calculation of RSV-1 (sample) for 9 months of 2016.
From 2017 to report and pay. In addition to contributions for injuries. Instead of the usual RSV-1 and 4-FSS, tax inspectors will approve a new uniform form. See the new calculation of insurance premiums in the letter dated July 18, 2016 No. BS-4-11/12915. There is also a new form.
Control of the calculation of insurance premiums according to the formulas of the Federal Tax Service(.pdf 694Kb)
How to make a calculation of insurance premiums (ERSV), detailed instructions (.pdf 635Kb)
Examples for calculating ERSV on real numbers (more than 20 examples)(.pdf 1092Kb)
Note : Some answers to questions on filling out contributions for the 1st half of 2017
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The Federal Tax Service approved a new form for calculating insurance premiums, the procedure for filling it out and the format for submitting it in electronic form. For most contributors, there are few changes. Mostly technical amendments.
Less information will need to be entered into the calculation. So, throughout the form it will not be necessary to indicate total amount indicators for the last three months of the billing or reporting period. The columns that now reflect such data have been removed. For example, in subsection 1.1, line 030 includes 5 columns, and in the new form there are only 4. In the columns, you will need to provide information on the amount of payments and remunerations calculated to individuals from the beginning of the billing period in total and monthly for the last three months of the reporting or billing period. Next, consider the changes that relate to individual sheets of the form.
Title pageOn the title page, the name of the field was specified, in which the code of the form of reorganization or liquidation of the insured is indicated. An addition appeared in it - "Deprivation of authority (closure) of a separate subdivision (code)".
Code 9 will need to be entered in this field if it is necessary to submit an updated calculation for the separation, which by the time it was submitted was deprived of the authority to accrue payments and remuneration to individuals.
In addition, the TIN and KPP of such a unit are reflected on the title page in a separate field.
In this case, it will be necessary to submit a clarification at the place of registration of the parent organization.
Section 1In section 1, line 001 "Type of payer (code)" appeared. It will need to indicate:
In the latter case, you have the right to submit a calculation that will contain only the title page, section 1 without attachments, and section 3.
Subsections 1.1 and 1.2In subsections 1.1 and 1.2, a new line 045 has appeared. Few will need it. The line will need to reflect expenses that reduce the taxable base, for example, when paying under an author's commission agreement. Now this information is indicated in line 040.
Subsection 1.3.2In subsection 1.3.2 on additional tariff contributions, it will not be necessary to indicate the basis code for filling out the subsection: the results of a special assessment, attestation, or the results of both. Now such information is entered in field 002. In the new form, it will reflect the class code of working conditions. In the current form, this information is given in field 003.
Note that the change is due to the fact that workplaces are now assigned to a certain hazard class only on the basis of the results of a special assessment. The period when it was possible to use the results of certification has ended.
Appendix 2 to Section 1
In field 001, it will be necessary to reflect the tariff code from Appendix 5 to the Procedure. A similar line is now in Appendix 1 to the same section.
Note that the codes in Appendix 5 have been corrected. For example, they removed codes 02 and 03, which are needed by insurers on the simplified tax system and UTII using the basic contribution rate. Now they will need to indicate the code 01. They are designated the basic rate of contributions. The mode of taxation of the payer of contributions does not matter.
If more than one tariff is applied during the reporting period, then you will have to fill out as many applications 2 as there were tariffs. The exception is lines 070 - 090. They will need to provide information in general on the payer of contributions.
In addition, line 015 was introduced in Appendix 2 to Section 1. It will need to reflect the number of individuals from whose payments the contributions are calculated at the rate specified in Appendix 2 to Section 1. Similar lines are now in Appendix 1.
Payments that form the base for contributions in favor of temporarily staying foreigners and stateless persons who are not citizens of the EAEU will now have to be given in line 055, and not 054.
Section 3In section 3, where personalized information about individuals is reflected, instead of line 010 "Adjustment number" there will now be field 010 "Indication of the cancellation of information about the insured person." In the initial calculation, you will not need to fill it out. And when canceling or correcting the information provided earlier in lines 020 - 060 of subsection 3.1, you will need to indicate "1" in this field.
You do not have to give the code of the settlement or reporting period, the year for which the information is submitted, the serial number of the information and the date of their submission to the inspection. There are no such rows in the new calculation. In addition, it will not be necessary to reflect whether an individual is insured for each type of insurance, as it is now. The lines for this information have been removed.
Application numbering changesDue to technical changes, some applications have changed numbers.
Thus, policyholders who employ foreigners temporarily staying in Russia (except for highly qualified specialists) will have to fill out Appendix 8 to Section 1 instead of Appendix 9.
Non-profit organizations on the simplified tax system that are engaged, for example, in the field of education, healthcare, culture and art, instead of Appendix 7, will need to issue Appendix 6 to Section 1.
Organizations that pay for the work of students in student teams, instead of Appendix 10, will have to submit Appendix 9.
Note: Order of the Federal Tax Service of Russia dated September 18, 2019 N MMV-7-11 / [email protected]
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1
. All employers without exception
2
. Employers paying surcharge contributions and/or applying reduced rates
3
. Employers who have incurred expenses in connection with the payment of security for mandatory social insurance in case of temporary disability and in connection with motherhood
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The explanation is simple: there is no "previously established" term by law. There is a law (15th for employers) no later than which contributions must be paid (). And before this period, the law does not prohibit paying contributions. Therefore, it is possible to write this way in the explanatory note to those from whom these explanatory notes are asked. Let them legislatively introduce a period before which contributions cannot be paid if they do not like something.
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The law that approved this innovation does not contain any transitional provisions. Therefore, despite the fact that before the presentation annual accounts is still far away, already now many people are worried about where to take it: to the tax authorities or to funds.
When "transferring cases" from the funds to the tax authorities, this procedure took longer than expected, which is why many debts missed the deadlines for indisputable collection. But this does not mean that overdue debts will be forgiven and forgotten. The Federal Tax Service ordered the employees of inspections to apply for the recovery of such debts to the court. Naturally, with observance of all necessary formalities.
In support of an application for recovery, the court must submit:
An application for recovery may be filed with the court within six months after the expiration of the term for the execution of the claim for payment. If the IFTS employees did not have time to go to court in time, then the deadline for filing an application can be restored only for a good reason. Moreover, as noted by the Federal Tax Service, the transfer of powers on contributions to tax authorities is not in itself a good reason.
If the policyholder has made a mistake in payment order for the transfer of "pension" contributions, how in this case to clarify the erroneous details? The answer was given in a joint letter of the Federal Tax Service of Russia No. ZN-4-22 / 10626a and the Russian Pension Fund No. NP-30-26 / 8158 dated 06.06.17.
When checking calculations, tax inspectors must deduct dividends from the personal income tax base. And only then compare the result with the base on insurance premiums. This rule is laid down in the control ratios (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / 3852). But it happens that the IFTS employees forget about this rule and demand clarification from the organization.
Controllers may have questions for you if the bases for calculating personal income tax and contributions for submitted reports are different. Those. Personal income tax withheld, but insurance premiums were not paid. You can prove that your company does not have salary in envelopes with the help of explanations
| Type of income | Whether to reflect in ERSV | Whether to reflect in 6-personal income tax | How to explain |
|---|---|---|---|
| Benefits for pregnancy and childbirth, child care | Yes | Not | Child benefits are not subject to insurance premiums and personal income tax. In ERSV, these benefits are reflected in lines 030 and 040 of subsection 1.1. At the same time, child benefits are not included in the calculation of 6-personal income tax. |
| Rent | Not | Yes | Insurance premiums are not charged for rent. This payment is not related to employment contract, nor with a civil contract for the performance of work. From the amount rent must withhold income tax. |
| Financial assistance to former employees | Not | Yes | Dismissed employees are no longer in labor or civil relations with the employer, which means that the material assistance paid is not subject to insurance premiums. Financial assistance over 4000 rubles. subject to income tax. |
| Gifts to employees under a written gift agreement | Not | Yes | Gifts that an organization transfers under a donation agreement are not subject to fees, regardless of their value. With gifts worth more than 4000 rubles. you have to pay income tax. |
| Benefits from a concessional loan | Not | Yes | Insurance premiums in the amount material gain are not charged. With the benefit of savings on interest on the loan, personal income tax must be withheld. |
| Compensation for salary delay | Yes | Not | |
| Compensated employees for treatment | Yes | Not | Compensation is exempt from personal income tax, but is subject to insurance premiums. |
| paid contributions under voluntary personal insurance contracts | Yes | Not | Compensation is exempt from personal income tax, but is subject to insurance premiums. |
| Sent to staff training | Yes | Not | Compensation is exempt from personal income tax, but is subject to insurance premiums. |
Explanations must be sent to the inspection within five days from the date the request was received.
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VIDEO on reporting insurance premiums
ERSV for half a year. New on insurance premiums
In a programme:
- How to calculate insurance premiums now: what payments to tax, tariffs, additional tariffs, reduced tariffs.
- Calculation of insurance premiums for the six months: what to consider when filling out.
- How to check the report against the new control ratios.
- Frequent mistakes in the calculation.
- How to pay insurance premiums: new details in payments.
- What to do if insurance premiums were transferred using erroneous details.
- How arrears are collected on "old" contributions until 2017 and how to return overpayments for past periods.
- What's left of the funds.
Watch the video
Reporting for the half year-2017. Errors in ERSV and 6-NDFL
- frequent mistakes in the new calculation of insurance premiums for the first quarter: what to check for the calculation for the half year;
- what has changed in 6-NDFL: a change in the positions of the Federal Tax Service to fill in some lines, new dates for the occurrence of income and payment of tax;
- how to reconcile 6-NDFL and the calculation of insurance premiums for the six months according to the methodology of inspectors so that they do not have any questions during the check;
Watch the video
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Insurance premiums in 2017: clarifications from the Ministry of Labor will remain in force
Despite the fact that from 01.01.2017 the Federal Tax Service will deal with the issues of calculating and paying contributions, it will still be possible to be guided by the explanations of the Ministry of Labor that came out before this date.
According to the new chapter of the Tax Code "Insurance Contributions" that comes into force in 2017, the Ministry of Finance will give written explanations on issues that arise for payers of insurance premiums. Now the Ministry of Labor is engaged in this.
At the same time, as the financial department notes in its latest letter, since the list of payments not subject to insurance premiums will not change from next year, the written explanations on contributions given by the Ministry of Labor during 2016 and earlier will not lose their relevance.
For 2016, we will submit reports in accordance with the RSV-1 form for the last time. From January 2017, Chapter 34 of the Tax Code of the Russian Federation will come into force, and control over insurance premiums, as well as acceptance and verification of reports, will be transferred to tax authorities. Starting with reporting for the 1st quarter of 2017, a new contribution report form is introduced, developed by the Federal Tax Service of the Russian Federation, and RSV-1 will no longer be submitted.
To determine the deadline for submitting the report, first specify the average number of your employees. For employers with an average of more than 25 employees, only the electronic form for submitting the RSV-1 report is provided. If the average number of employees is less than 25, then the report can be submitted both electronically and on paper.
The deadlines for submitting the RSV-1 calculation for 2016 depend on the method of its submission:
Please note: these deadlines are also valid for the delivery of zero settlements of RSV-1. It is a mistake to think that if you do not have accruals of contributions, then they will not be able to fine you for not submitting a report. In this case, the PFR may impose a minimum fine on the insured, and this is 1000 rubles (part 1 of article 46 of the law of July 24, 2009 No. 212-FZ).
RSV-1 for 2016, as well as the “update” for 2016 and earlier periods, continue to hand over to your territorial office of the PFR. For the annual RSV-1, use the form approved by the PFR on January 16, 2014 by resolution No. 2p (as amended on June 4, 2015).
The new form of calculation from the Federal Tax Service of the Russian Federation for the report for 2016 is not applied, it should be filled out when reporting on contributions for the first quarter of 2017.
The calculation of RSV-1 is submitted regardless of whether the activity was carried out and whether salaries and other remunerations were accrued to employees in January-December 2016. As part of the RSV-1 calculation for 2016, sections 1 and 2.1, as well as the title page, should be present. In this configuration, a zero calculation of RSV-1 is rented.
Individual entrepreneurs who did not have employees during 2016 and did not pay remuneration to individuals should not submit form RSV-1.
If employers paid remuneration to insured individuals in 2016, accrued pension insurance contributions and compulsory medical insurance contributions, then in addition to the mandatory ones, all other necessary sections of the RSV-1 calculation must be completed.
Section 1 is mandatory for all policyholders. It is handed over, including those whose calculation does not contain indicators, that is, the activity was not carried out or there were no payments to employees. In this case, dashes are put in place of the indicators.
Section 1 summarizes the indicators of all other sections of the RSV-1, including the amounts of contributions not only to the Pension Fund, but also to the MHIF, so it is better to fill it out last, when all the other parts of the report are ready.
Chapter III Order filling out the RSV-1 form of the PFR (approved on January 16, 2014 by resolution of the PFR Board No. 2p) contains the ratios between the lines of section 1 and the indicators of other sections that must be observed when preparing the report. Let's analyze the filling of section 1 for each of its lines:
Line 100 shows what kind of debt, or overpayment of contributions, was due to the insured at the beginning of the year. The indicators of all columns of line 100 of the report for 2016 must correspond to the indicators of the same columns of line 150 of the report for 2015.
Please note that if in the report for 2015 in column 4 of line 150 there was an overpayment, then in the report for 2016 in column 3 of line 100 we take the sum of the values of columns 3 and 4 of line 150 for 2015, while in column 4 it cannot be minus value.
Line 110- contributions accrued for the whole of 2016 are equal to the sum of indicators of line 110 of RSV-1 for 9 months of 2016 and line 114 annual report. Also, line 110 must equal the sum of contributions from sections 2.1, 2.2, 2.3 and 2.4 of the annual report. If during the year arose or lost the right to apply reduced tariff, these relations will not hold.
Lines 111, 112, 113 reflect contributions for the last three months: the period October-December for the RSV-1 report for 2016.
Line 114 sums the values of lines 111, 112 and 113.
Line 120 reflects recalculations and is filled in in the following cases:
Line 121- from line 120, the amount of recalculation of contributions accrued from excess limit base. In 2016, the base for contributions to the PFR at a rate of 22% is 796,000 rubles, everything over this amount is subject to a 10% rate. There is no base limit for contributions to the MHIF in 2016.
Columns 3 and 4 correspond to columns 7 and 9 in the final line of section 4.
Line 130 sums the values of rows 100, 110, and 120 of section 1.
Line 140 reflects the payment of contributions since the beginning of the year. Its value is equal to the sum of contributions transferred in the previous reporting period and for the last quarter, that is, the sum of lines 140 of the calculation for 9 months and 144 of the annual calculation. In line 140, the indicator in column 4 cannot exceed the indicator in column 4 of line 130.
Lines 141, 142 and 143 are amounts paid in the last quarter. In the calculation for 2016, we reflect the payment in October, November and December, respectively.
Line 144 summarizes the indicators of contributions paid for the last quarter in lines 141, 142 and 143.
Line 150 Summarizes the entirety of section 1, showing overpayments or unpaid contributions at the end of the year. To do this, subtract line 140 from line 130. At the same time, column 4 of line 150 cannot be with a minus if there is no negative value in column 4 of line 120.
From January to December 2016, Altair LLC paid salaries to two employees:
At the beginning of 2016, 15,000 rubles of insurance premiums were payable to the PFR and 3,000 rubles to the MHIF.
When filling in the individual information of subsection 6.4 for Sergeev, the amount of financial assistance (5,000 rubles) is not taken into account in the calculation of the taxable base in column 5 of line 402 (clause 3, clause 1, article 9 of the law of July 24, 2009 No. 212-FZ). The taxable base for Sergeev was 480,000 rubles (40,000 x 12 months), and for Ivanov - 360,000 rubles (30,000 x 12 months)
For the entire year, the base for calculating contributions to the Pension Fund for each employee does not exceed 796,000 rubles. In subsection 6.5 we put the amount of contributions accrued at the rate of 22%:
Sergeev - 26,400 rubles (480,000 x 22%),
Ivanov - 19,800 rubles (360,000 x 22%).
In subsection 6.8, the period of work for each employee is entered. In our case, the last three months have been fully worked out, which means that we indicate the dates from 10/01/2016 to 12/31/2016.
In subsection 2.5.1 we enter data on the generated bundles of documents. It is allowed to include no more than 200 information in one pack. In our case, there is only one pack.
In column 2, we indicate the total base for calculating contributions for the last three months of the reporting period: 210,000 rubles, as well as contributions accrued for this period - 46,200 rubles.
In our example, one tariff was applied, so we fill out section 2.1 only once for contributions to the PFR at the rate of 22% (code 01). Contributions for CHI are charged at the rate of 5.1%.
Here we indicate the total amount of remuneration for all employees for 2016 (845,000 rubles) and allocate a non-taxable amount (5,000 rubles), the general base for accrual FIU contributions is 840,000 rubles (845,000 - 5,000). We reflect the base for calculating contributions for compulsory medical insurance in the same way.
The amount of accrued PFR contributions (tariff 22%) - 184,800 rubles, compulsory medical insurance contributions (5.1%) - 42,840 rubles.
Section 1 will be completed last, after entering all the other data.
After completing the entire calculation, check the correctness of entering the indicators using the control ratios specified in the Procedure for filling out the calculation of RSV-1.
To prepare the RSV-1 report in 2016, you can download the form.
