Questions are common: is it necessary to include “blank” sections in the RSV-1 form (for example, at an additional tariff, if it is not applied) and what to put in empty cells: a dash, zeros, or leave it blank?
1) About empty sections- usually do not include, but if you leave them, then there will still be no error.
2) About dashes and zeros- the same thing, never once did the inspectors of the PFR find fault with the dashes and zeros, affixed or not, when submitting the Calculation.
Compared to filling out registration forms when changing the general director or adding a member to the LLC, where they find fault with every letter or number or font of writing (since the exact requirements are clearly spelled out in the legislation), here in the Calculations in the FSS and the PFR, the inspectors only require that there be correct numbers - balances from previous periods, accrual of insurance premiums, payment must comply with the data of the PFR and the FSS.
LLC "StroyService" applies a simplified system of taxation (income) and accrues insurance premiums for compulsory pension insurance in Pension Fund Russian Federation and for mandatory health insurance to the Federal Compulsory Medical Insurance Fund at the basic rate of 22 percent and 5.1 percent, respectively.
As of January 1, 2018, the organization had a debt to the Pension Fund of the Russian Federation for contributions to mandatory pension insurance and to the MHIF for mandatory health insurance for December 2017 in the amount of 10,701.51 rubles, respectively. and 2,369.8 rubles.
For the 1st quarter of 2018, payments to employees amounted to 180,900.00 rubles, including: for January - 60,300.00 rubles; for February - 60,300.00 rubles; for March - 60,300.00 rubles.
For the first quarter of 2018, the organization transferred to the budget FIU contributions compulsory pension insurance in the following amounts: in January - 10,701.51 rubles. (contributions paid on January 15 - for December 2017); in February - 13,266.00 rubles. (contributions paid on February 13 - for January 2018); in March - 13,266.00 rubles. (contributions paid on March 18 - for February 2018).
Contributions for March 2018 in the amount of RUB 13,266.00 were transferred in April (i.e., in the second quarter of 2018).
For the 1st quarter of 2018, the organization transferred contributions for compulsory health insurance to the budget of the MHIF in the following amounts: in January - 2,369.80 rubles. (contributions paid on January 15 - for December 2017); in February - 3,075.30 rubles. (contributions paid on February 13 - for January 2018); in March - 3,075.30 rubles. (contributions paid on March 18 - for February 2018).
Contributions for March 2018 in the amount of 3,075.30 rubles. were transferred in April (i.e., in the second quarter of 2018).
If you want to figure out how to fill out the RSV-1 on your own, then read the article below.
In addition to reporting to the FIU, reporting to the FSS has also changed. Filling order new form 4-FSS can be found at, there you can also download the form itself and a sample of filling it out.
As before, the deadline for submitting RSV-1 is until the 15th day of the second month after the reporting period.
As before, organizations with an average headcount of less than 50 people can submit a RSV-1 in writing, all others submit in in electronic format through an electronic document management operator.
You need to submit a report to the PFR department in which the insured is registered.
All the innovations in reporting to the Pension Fund are discussed in detail in. The most important of them is that you no longer need to fill out forms SZV-6-4, ADV-6-2 and ADV-6-5. These three forms successfully replace one sixth section of the new RSV-1 form, which we will discuss below.
The very form of calculating RSV-1 insurance premiums has changed a lot, all the changes in this report, some of its changes are considered.
For clarity, let's fill out RSV-1 for 6 months of 2014, using the example of this, we will consider what exactly has changed and how to reflect data on accrued and paid insurance premiums for OPS and OMS, as well as personalized accounting information in a new form.
All indicators are calculated on an accrual basis from the beginning of the year, that is, for the first half of the reporting year. In RSV-1, you need to enter data for the first 6 months of this year (January-June inclusive).
The title page, sections 1, 2 and 6 are mandatory.
The third section is filled in when applied by the insured reduced tariffs insurance premiums (change in 2014: it is no longer necessary to reflect data on disabled employees, now they need to fill out section 2.1 with the tariff code 03).
The fourth section reflects data on additionally accrued insurance premiums, if any. The section is filled in if any data was entered in field 120 of Section 1.
The fifth section is drawn up if in reporting period there were payments to students in vocational and higher educational institutions for activities carried out in student groups.
Title page:
The revision number depends on whether the report is being submitted for the first time or is being corrected. At the initial submission, "0" is written, with adjustments, the number of adjustments "1", "2", etc. is indicated.
Reporting period - for half a year "6".
The calendar year is "201_".
The type of adjustment is a new field in RSV-1, it was not in the old form. The field is filled in if a revised calculation is submitted. "1" is set when specifying indicators for the payment of insurance premiums for compulsory pension insurance, "2" when changing the amount of accrued insurance premiums for compulsory pension insurance, "3" when changing indicators relating to contributions to CHI.
Termination of activities - is filled in if the organization is liquidated or the IP is closed (put "L").
The number of insured persons is the number of employees from whose salary contributions are calculated and paid. This number should be equal to the number of completed sections 6.
The average number is indicated, calculated in the manner prescribed by law.
The “I confirm the reliability” section is filled out depending on whether RSV-1 is submitted personally or through a representative to the FIU.
In general, the title page has become simpler, the fields for specifying the address, OGRN, OKATO have been removed. New code OKTMO also does not need to be indicated anywhere.
Subsection 2.1
The data on payments of employees and insurance premiums accrued from these payments for OPS and MHI are reflected.
The lines in the pension insurance section have become smaller due to changes in the calculation of contributions to the MPI, there is no longer a need to divide employees by age, and accrued contributions - into the funded and insurance parts. Contributions are reflected in one amount.
The health insurance section has not changed.
Column 3 indicates the indicators calculated from the beginning of the billing period, when filling out RSV-1 for the half year 201_ - for the first 6 months.
In columns 4,5,6 - indicators for the last three months: April, May, June.
Subsections 2.2 and 2.3
Reflects data on applied to persons working in hazardous and dangerous jobs (6 and 4% for 2014) (parts 1 and part 2 of article 58.3 of the law dated July 24, 2009 No. 212-FZ).
In both sections, one line was removed, which reflected the expenses deductible in accordance with Part 7, Article 8 of the Federal Law of July 24, 2009 No. 212-FZ (for copyright and other similar contracts).
Otherwise, the filling of the sections has not changed, similarly, column 3 reflects data for the half year, columns 4-6 - for the last three months: April, May, June.
Subsection 2.4
It is filled in for additional contributions (part 2.1 of article 58.3 of the law of July 24, 2009 No. 212-FZ) on the basis of an assessment or certification.
If, according to the results of the special assessment, an acceptable or optimal class is established, then the section does not need to be filled in, since the additional tariff will be equal to 0.
If the company employs employees from the list reflected in paragraph 1, paragraph 1, article 27 of the law dated December 17, 2001 No. 173-FZ, then “1” is put in the “base code” field, if from the list reflected in paragraph 2- 18, paragraph 1, article 27 of the same law, then “2” is put in the field. If the organization employs workers from both categories, then you need to fill out two subsections 2.4 in relation to each category.
A cross should be noted on the basis of which data is entered in this subsection (special assessment, certification).
Next, data is filled in depending on the established class of working conditions: the amount of payments is indicated in relation to employees in respect of whom, according to the results of a special assessment or attestation, the corresponding class of working conditions is established; payments from which contributions are not calculated; base for accrual; the amount of contributions for the additional tariff and the number of employees.
At the end of the article, you can download a sample of filling RSV-1 for 6 months of 201_, in which this subsection is filled out in relation to one employee, for whom, based on the results of the certification of workplaces, a class of working conditions of 3.1 is established.
Attention! The RSV-1 form does not reflect data on the special assessment or certification carried out anywhere, but if you filled out subsection 2.4, then be prepared for the fact that inspection bodies may require this data from the organization.
Section 1
Reflects data on accrued and paid insurance premiums for pension and medical insurance. The section is quite simple to fill out and understandable, we will not consider its detailed filling. There will be questions - ask, we will try to answer.
Section 6
A new section containing personalized accounting information for each employee who received payments in the reporting period. If there were no payments to the employee, then you do not need to fill out the sixth section for him.
It was this section that replaced the three forms filled out earlier: SZV-6-4, ADV-6-5 and ADV-6-2.
6.1
Surname, name, patronymic of the employee in the nominative case, his SNILS number.
The completed information about employees is grouped into bundles of no more than 200. Inventories do not need to be compiled; in the new RSV-1 form, they are replaced by subsection 2.5.
6.2
When issuing the RSV-1 form for half a year, the reporting period "6", the year "201_" is indicated.
6.3
One of three types of adjustment is indicated: "initial" - for the initial submission, "corrective" - for making changes, "cancelling" - if it is necessary to cancel the previously submitted information.
The reporting period and year are indicated only for the adjustment types “corrective” and “cancelling”.
6.4
Payments to employees are indicated depending on the category of the insured person - from the beginning of 201_ and for the last three months (April, May, June).
Column 7 reflects payments in excess of the established limit base for the calculation of contributions (624,000 rubles in 201_).
6.5
The amount of accrued contributions to the OPS from the payments of this employee, not exceeding the marginal base.
6.6
It is filled in when adjusting data for the last three months of the reporting period, while correcting or canceling section 6 is filled in separately.
When adjusting data for 2010-2013, columns 4.5 are filled in; for 201_ - column 3.
6.7
This subsection of the RSV-1 form is drawn up in relation to employees to whom, based on the results of a special assessment or attestation, additional contribution rates are applied.
6.8
The period during which the employee worked in the last three months (April, May, June).
A sample of filling out section 6 of the RSV-1 form can be downloaded below.
Subsection 2.5
Information on the formed packs of sections 6.
Subsection 2.5.1 provides a list of generated packets with the type of adjustment "initial".
Subsection 2.5.2 provides a list of batches with the type of adjustment "corrective" and "cancelling".
You can also see an example of filling out this subsection in the RSV-1 sample, which can be downloaded below.
2017 brought a number of changes regarding reporting by policyholders who have hired employees or work with individuals on the basis of civil law agreements. For example, reporting that relates to insurance premiums from this year should be provided not during off-budget funds(PFR, FSS), as it was before, but to the Federal Tax Service.
served this species reporting should, as before, every quarter. However, in this case, a new report form should be used, which was approved in October last year by order of the Federal Tax Service under the number MMV-7-11 / 551.
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Not only has the form of providing information changed and government agency, in which they must be submitted, but also the deadlines for submitting the calculation. This year, information to tax authorities should be provided in a shorter time than in the previous period. If back in 2020 it took from 45 to 50 calendar days to prepare the report, then in 2020 you need to have time to submit the report in just 30 days.
Since the end of 2020, the federal law on insurance premiums to the PFR, FSS, MHIF under number 212 of July 2009 has lost its force, according to which organizations had to submit reports regarding insurance premiums to the Pension Fund of Russia and to the Fund social insurance. In this regard, employers are wondering where to take.
It should be noted that since the beginning of 2020, the divisions of the Pension Fund have lost their right to accept and verify reports related to the payment of insurance premiums. As a result, starting this year, the issue of paying contributions for compulsory medical and pension insurance, in case of temporary disability, as well as payments related to the onset of motherhood, is regulated by Section 34 of the Russian tax code regarding insurance premiums.
Thus, the report for the 1st quarter of 2020 must be submitted by employing companies in tax office at the place of their registration, since it is this structure that is the organization that exercises control over the payment of insurance premiums, in accordance with the changes made to Russian legislation. The only exception is contributions for injuries, data on them, as before, are submitted to the FSS.
The calculation of paid insurance premiums is carried out using RSV-1. All policyholders who have hired full-time and freelance employees need to submit the form for 2020 to the tax service. This obligation exists for both organizations and private entrepreneurs.
The fact that the employer did not carry out economic activities throughout the year, moreover, did not make any payments to employees, does not relieve the organization / entrepreneur from the obligation to submit a report form. It is submitted even if the organization has only one employee - the director, who is also the sole founder.
Should not submit such a report. individual entrepreneurs who do not have employees, and therefore they simply cannot pay any remuneration to individuals.
All calculations on insurance premiums, including clarifying ones, for the reporting period that expired before January 1 of the current year must be submitted to the Pension Fund and the Social Insurance Fund in the manner that was in force before that date. This rule is provided for by the provisions of federal law number 250.
Based on this, the policyholders should have submitted the report for 2020 to the Pension Fund, and not to the tax service. Organizations that applied to the tax authorities to submit these reports were refused due to the lack of authority to accept and verify reports that were generated on the basis of data received before 2020.
With the advent of 2020, not only the state body that deals with the issue of accrual and payment of various insurance premiums is changing, but also the format of the report itself. Since this period, such a form as RSV-1 has been abolished, as well as some other forms of reports, and a single reporting form for insurance payments has been introduced.
This means that all reports that the organization prepares, starting from the 1st quarter of 2020, are submitted to the tax office at the location of the company. This uses an updated form of the report.
When it comes to providing data for the previous period, you need to use the old form, which was approved in 2020 by the decision of the Pension Fund at number 2, which was amended in 2020 by the decision at number 194.
It should be noted that all policyholders must complete the following sections of the form:
Other sections of the report are filled out only if the organization made payments to its employees and accrued insurance premiums.
When submitting a reporting form, you need to carefully approach not only the question of where to hand over the RSV-1, but also the format in which this report should be submitted in connection with the cancellation of the form that was valid until the end of 2020. The Federal Tax Service has developed and approved a new report form. For this purpose, an order was signed under the number ММВ-7-11/551, issued in October last year.
Form RSV-1:
For the RSV-1 form, which was approved by a resolution of the FIU back in 2020, the following submission deadlines were in effect:
Considering that in 2020 there were changes regarding the body responsible for receiving reports, the very form in which the report is now provided is also changing the deadline for its submission.
Accountants of companies may, out of habit, continue to refer to reporting on insurance payments as RSV-1. The main thing in this situation is that the report is submitted to the right authority within the time allotted for this, and not the accuracy of the wording that is used in everyday life.
However, whether experts want it or not, you will have to get used to the changed reporting deadlines. Since their violation can lead to the most unpleasant consequences in the form of penalties.
The term for filing this type of reporting in the current year is regulated tax legislation, more specifically, article 431 of the Russian Tax Code. This legislative norm determines that from 2020, the calculation must be submitted no later than the 30th day of the month that follows the calculation. Thus, it becomes obvious that now the leaders of companies have significantly shorter deadlines than in previous years.
In the event that the final term for submitting the report falls on a weekend or a public holiday, the terms are shifted according to the rules that are used when providing any kind of reporting by the insured.
The final day of submission in this case will be the first business day following the weekend. So, if the report is due on Saturday, then the deadline will be postponed and the company will be able to apply with the report to the tax office on Monday.
What are the deadlines for submitting reports for each quarter of 2020:
| First quarter report | You need to have time to apply before May 2, 2020 inclusive, this is due to the fact that April 30 falls on Sunday, and transfer to the 1st day is not possible, since this is also a non-working day due to a public holiday and a day off. |
| Report for the first six months of the year | It must also be filed within longer periods than those specified in the law. The policyholder has one day to prepare this report, since it must be submitted before July 31 inclusive (July 30 is the official filing day, which falls on Sunday). |
| Report for three quarters (for nine months) | Must be submitted by October 30th. Thus, when submitting this report, the employer must strictly follow the norms of the law, not hoping for an extension of the period allotted for the preparation of this kind of information. |
| Report for the whole year 2020 | It should be submitted as early as next year and this should happen no later than January 30, which is the last day for submitting the report. |
But you need to keep in mind that waiting for the very last day for delivery reporting form very risky, because due to various situations and circumstances, the report may be rejected by the inspector tax service, and there will simply be no time left to make changes and adjustments to it. As a result, the delay in delivery and the imposition of penalties.
Thus, the conclusion regarding the deadlines for reporting on insurance premiums is obvious: now a single deadline has been established, in whatever form the report is submitted - on paper or in electronic format.
It should be recalled that organizations that have less than 25 employees in their staff can choose in which form they are more comfortable submitting the report: in paper or in the form of an electronic document. Those employers who have more than 25 subordinates do not have such a right to choose, everything is decided for them by the legislator, and they must submit reports exclusively in electronic format using a specialized electronic signature.
Every quarter, all companies, as well as entrepreneurs who pay salaries to employees, are required to submit a calculation of contributions for mandatory pension and medical insurance approved in the RSV-1 form to the Pension Fund of Russia.
Starting next year, in connection with the transfer of authority to accept settlements on contributions submitted by their payers, the Federal Tax Service will also change the form of calculation. Until the end of 2016, RSV-1 reports will still be accepted.
The table below fixes the deadlines for the submission of the report this year, depending on the method of its submission to the fund for the past quarter.
Due to the fact that May 15 and November 20 fall on Sunday, and August 20 on Saturday, the reporting date moves to a business day after the weekend falling on the reporting dates - May 16 and November 21, as well as August 22.
Attention! If there are more than 25 employees, then the reporting is submitted exclusively in electronic format.
For more than a year, RSV-1 has been carried out according to a single form, including:
The main advantage of the introduced new calculation form RSV-1 is a significant reduction in the volume of the submitted calculation, a significant reduction in the complexity of its preparation compared to the previously used algorithm for submitting calculations, and a decrease in the number of errors.
A number of features of a single form allows you to summarize the current accruals and calculations of contributions and correctly reflect the debt for all previous periods:
Attention! Any adjustments to information submitted for previous reporting periods must be submitted using forms valid at the time of preparation of the primary reporting and be accompanied by the sixth section.
Let us present a short list of organizations filling out certain pages of the updated RSV-1 format in the table below.
chapter | for which organizations | peculiarities |
| title page | ||
| 1 | ||
| 2.1 | separate rate - hotel calculation sheet | |
| 2.2, 2.3 and 2.4 | for payers of contributions at additional rates | when using additional tariffs |
| 2.5.1 | any contributors | availability of payments to individuals |
| 2.5.2 | submitting corrected forms | |
| 3 | companies for which Law No. 212-FZ provides for the use of reduced tariff rates | reduced tariff |
| 4 | when there is a change in the information provided for previous periods | by the amount of the difference in the reports |
| 5 | paying for the work of full-time students who are members of student teams | |
| 6 | for everyone who has employees |
Let us dwell on the features inherent in the RSV-1 report.
Feature #1. When submitting corrections, you need to put down the code of the reason for their submission, presented in the table below.
When changing the calculation with reasons for the first two codes, section 6 must be submitted simultaneously according to the following rules:
Feature #2. If the report is submitted for the last time due to the termination of activities, then the letter “L” is put in the designated cell, otherwise - a dash.
Feature #3. OKVED is affixed according to the current classifier of types of activity.
Feature #4. The number of persons reflected in the cell must be equal to the number of information from the 6th section and the total of column 4 of subsection 2.5.1 for a particular quarter.
Let us analyze an example of the design of section 2 of the RSV-1 form.
Example #1
For the first three months of this year, seven workers received 618 thousand rubles. Of these:
Accruals from April to June 2016:
None of the contributions exceeded the limit for their accrual.
How to complete section 2.1. shown in the table below. The names of rows and columns are abbreviated, rows without indicators are omitted.
reflected indicator | line | Total since the beginning of 2016 | for the 2nd quarter | ||
| April | May | ||||
| The amount of accruals to individuals | 200 | 1230000,00 | 207000,00 | 192000,00 | 213000,00 |
| Non-contributory amounts | 201 | 40200,00 | 8200,00 | – | – |
| Amount to be Contributed | 204 | 1189800,00 | 198800,00 | 192000,00 | 213000,00 |
| Contributions payable | 205 | 261756,00 | 43736,00 | 42240,00 | 46860,00 |
| Number of employees who are paid insurance premiums | 207 | 7 | 7 | 6 | 7 |
for health insurance |
|||||
| The amount of accruals to individuals | 210 | 1230000,00 | 207000,00 | 192000,00 | 213000,00 |
| Non-contributory amounts | 211 | 40200,00 | 8200,00 | – | – |
| Amount to be Contributed | 214 | 1189800,00 | 198800,00 | 192000,00 | 213000,00 |
| Contributions due | 215 | 60679,80 | 10138,80 | 9792,00 | 10863,00 |
In this case, the calculation of the values of line 204 is performed according to the formula:
∑p.204 = ∑p.200 – ∑p.201
And the calculation of contributions is made on the basis of the taxable amount and their current rate. In our case, this is the usual rate:
∑p.205 = ∑p.204 x 22%
Contributions for other tariffs are calculated similarly.
Based on the calculations made in sections 2, 3, as well as data on the opening balance of contributions as of January 1, 2016 and contributions transferred from April to June, the 1st section of the RSV-1 is filled out.
Example #2
Let's use the information from Example #1 and information on the amounts transferred from the beginning of the year to the PFR and the MHIF:
We will show the completion of columns 1, 2, 3 and 8 in the table below. At the same time, for convenience, the names of the lines and the graph will be given more capaciously.
calculated indicator | line | Contributions to the FIU since 2014 | Contributions to the FFOMS since 2014 |
|
| gr. one | gr. 2 | gr. 3 | gr. eight | |
| Opening balance… of contributions as of 01/01/2016 | 100 | – 120 | 50 | |
| Total accrued contributions for 2016 (∑line 114 and accrued contributions for January-March) | 110 | 261756,00 | 60679,80 | |
| of which for the 2nd quarter | April | 111 | 43736,00 | 10138,80 |
| May | 112 | 42240,00 | 9792,00 | |
| June | 113 | 46860,00 | 10863,00 | |
| Total contributions due for 3 quarterly months (∑lines 111,112,113) | 114 | 132836,00 | 30793,80 | |
| Total payable (∑lines 100,110,120) | 130 | 261636,00 | 60729,80 | |
| Total contributions paid in 2016 (∑lines 144 and contributions paid for January-March) | 140 | 214896,00 | 49816,80 | |
| of which for the 2nd quarter | April | 141 | 42000,00 | 9736,00 |
| May | 142 | 43736,00 | 10138,80 | |
| June | 143 | 42240,00 | 9792,00 | |
| Total listed in Q2 2016 (∑lines 141,142,143) | 144 | 127976,00 | 29666,80 | |
| Outgoing balance of settlements with PF ... as of 06/30/2016 (difference in lines 130 and 140) | 150 | 46740,00 | 10913,00 | |
In the balance of initial and final with a minus, the overpayment of contributions is indicated, with a plus - the debt on them.The balance in line 100 of the calculation is unchanged throughout all four reports for the entire current year.
Question number 1. How to correctly fill in the cell of the title page with the indicator of the average headcount and why is it needed?
Answer. The average headcount is calculated in accordance with the rules approved by the statistical authorities. This indicator is needed to determine the possibility of applying reduced tariffs, as well as the obligation to submit a report in one form or another: on paper or using electronic means.
When calculating the average headcount, it is necessary to take into account all categories of workers to whom accruals were made:
Question number 2. Is it necessary to certify the calculation presented on paper with a company seal?
Answer. Starting June 4, 2015 this form it is necessary to certify with a seal only if the enterprise has it, which is reflected in its constituent documents.
Question number 3. What to pay attention to when filling out the 4th section of a single calculation?
Answer. It is issued in the event of any corrections being made for any period.
Question number 4. Do I need to submit changed information about employees when filling out the 4th section?
Answer. If the specified section in the calculation and the corresponding lines from the first section are filled out, then you must also submit the corrected information on employees when correcting the report:
In addition, when changing the information of previous periods, subsection 2.5.2 of the current unified calculation is filled in.
Question number 5. What to be guided by when filling out the code of insured persons in the sixth section?
Answer. The code is taken from the parameter classifier, which are designed to fill in personal information about the amounts of accrued earnings and contributions calculated from them. It is in Appendix 2 to the approved form RSV-1.
Question number 6. How is the underestimation of the taxable base and the contributions calculated from it punished?
Answer. In case of an underestimated amount of contributions, when the deadline for their transfer has already expired, the organization faces a fine of 20% of the amount of contributions not received by the fund.
Question number 7. Is it possible to avoid a penalty if an error is discovered that has led to an underestimation of the amount of contributions due for past periods that have already passed the due date?
Answer. Yes, it's possible. When an enterprise detects an underestimation of the base before it is discovered in the Pension Fund and independently corrects the report. Before sending it, it is necessary to transfer the amount of the discovered arrears and penalties for the entire period until the moment of repayment of the overdue payment.
Each company must, within the prescribed period (this year before February 17), provide calculations for payments compulsory insurance in the territorial branch of the pension fund.
To do this, the accountant must fill out a special unified form RSV 1 PFR, approved by order of the Ministry of Labor No. 639n dated December 28, 2009. Its completion in 2014 has some peculiarities.
The introduction of a new form of RSV1 PFR in 2014 is due to the fact that many enterprises have areas with difficult, dangerous or harmful working conditions.
And for employees working in such conditions, other, higher tariffs are set for calculating insurance premiums.
It has a number of differences from the one that works:
Form RVS1 PFR contains a title page and five main sections. But not all must be completed.
You can fill out the form manually using blue or black ink.
Filling out the settlement form begins with the second section, then, if necessary, data is entered in all subsequent ones. The work on the reporting document is completed by filling in the first section. The title page is completed last.
All digital data on accrued and made payments must be indicated in rubles with kopecks. In this case, you must adhere to the following rule:
Each column and line should contain only one indicator. In the line for which there is no indicator, a dash is put.
Each page must contain the identification number of the enterprise under which it is registered with the Pension Fund, as well as the date the form was completed.
On the title page all columns must be filled in, with the exception of the field "Termination of activity".
In addition, on the title page must be a certifying signature of the head of the enterprise, confirmed by a seal.
Full Name CEO indicated in full
In this case, the number “1” is put in the corresponding column (before the name of the director).
If the reliability of the calculations is certified by a representative of a specialized organization authorized for this, then the number "2" is put. In addition to the surname and initials of the representative, the necessary data on the document confirming his authority are indicated. The document is certified by the seal of this organization.
When certifying the accuracy of the data provided in the form by the successor of the enterprise paying insurance premiums, the number “3” is put.
Employees of all enterprises go on business trips.
Therefore, a completely logical question arises: is it necessary to indicate travel expenses on the PCB1 form?
According to the letter of the Ministry of Labor of the Russian Federation No. 17-4 / 1647 of October 7, 2013, all expenses for business trips of employees must be reflected in the report.
An important point is the display in the RSV 1 PFR report of insurance premiums for the use of the labor of foreign workers.
Insurance contributions to the Pension Fund of the Russian Federation are charged in the following cases:
The accrued amounts are entered in the 203rd line.
If the contract is concluded for a period of less than six months, insurance premiums are not charged. And information about the employee is not included in the report.
If the company employs disabled employees, a reduced rate is applied to calculate insurance premiums. To do this, fill in the columns of the third section.
When filling out, you must be extremely careful not to make a mistake, indicating the date of issue of the VTEK or ITU certificate.
It is important to correctly indicate the period for which the disability is established. Many people make the mistake of writing the word “Indefinitely” in the line “Expiration date” or putting a dash. You just need to write any date, for example, 12/31/2015.
Documents confirming the possibility of granting benefits when calculating insurance premiums do not need to be attached to the report.
Documents may be requested during the next inspection by FIU inspectors
If the enterprise has a branch that carries out independent settlements with workers, and also independently pays insurance premiums, it is not necessary to fill out reporting forms for it.
But the remote branch checkpoint and address must be on Form PCB1. If the branch is not authorized to pay insurance premiums, and the enterprise does this centrally, the report must also contain centralized information about all employees in the branches.
Form RSV 1 PFR sample 
