RSV for the 1st quarter of 2019 - an example of filling out this report is given below - the first of the reports on insurance premiums, compiled on an accrual basis for the year. Consider what are the features of its design.
Fiscals plan to update the calculation of insurance premiums for the 1st quarter of 2019 by the first reporting campaign of 2019.
If the updates do not take effect before the reporting date, the calculation will need to be generated according to the rules for filling out this report, approved by the same document that put its form into effect (by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected]). Both the form itself and the rules for entering data into it have been in force since the beginning of 2017, i.e. from the time when insurance premiums(except for payments for injuries) began to obey the provisions of the Tax Code of the Russian Federation. In connection with the change of the curator of contributions (which has become unified), the form of the report has also changed, which has become common for all types of contributions that have come under the control of the Federal Tax Service.
The calculation of insurance premiums (RSV) is mandatory for all employers, including those who temporarily do not have data for its compilation. In the latter case, it may be necessary to submit a report with zero indicators in the main sections (letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11 / [email protected]).
Mandatory for completion by most RSV compilers are title page, sections 1 and 3, dealing, respectively, with general data on the calculation of contributions and personal information about the recipients of income on which contributions are accrued. Section 1 provides for 10 applications, the first and second of which must be filled in without fail (they are reserved for accruals at basic rates), and the rest - as needed. Section 2 is intended for heads of farms and is therefore used infrequently.
On our forum you can get an answer to any question that you have in the course of filling out and submitting reports on contributions. For example, we are discussing possible reasons discrepancies between RSV and SZV-M data, as well as ways to correct this discrepancy.
RSV is a quarterly report, but its data is formed in different ways:
Because of this, the absolute correlation of data between these sections takes place only in the report for the 1st quarter. Accordingly, the report for this period is the easiest to complete and easy enough to check.
The procedure for filling out sections of the RSV as a whole is inherited from reports previously submitted to funds (PFR and FSS), and does not contain fundamental innovations. The differences were reduced to the fact that the following were excluded from the single report:
From the moment of issuing order No. ММВ-7-11/ [email protected] No changes were made to the format or format of the report. But the Federal Tax Service of Russia repeatedly gave clarifications on certain issues of the application of this order by letters. Of these clarifications, the latest document should be noted (letter of the Federal Tax Service of Russia dated January 22, 2018 No. GD-4-11 / [email protected]), which determines the procedure for specifying the payer code for a new circle of persons (residents of the special economic zone in the Kaliningrad region) using reduced contribution rates in the period 2018-2022.
When compiling the calculation of insurance premiums for the 1st quarter of 2019, on its title page, you must indicate the period code corresponding to the 1st quarter (21).
See our website for a sample of filling out RSV for the 1st quarter of 2019.
The deadline for submitting the report is set for the 30th day of the month following the end of the reporting period (clause 7, article 431 of the Tax Code of the Russian Federation). However, it is affected by weekend coincidences. But the deadline for submitting the calculation of insurance premiums for the 1st quarter of 2019 coincides with the generally established one and falls on 04/30/2019.
There are two delivery methods: electronic and paper. The latter is available to persons reporting for employees whose total number does not exceed 25.
However, the fact that the RSV has been sent to the IFTS does not yet allow us to consider that the report has been submitted. At the time of acceptance by the tax authority, input control is carried out for discrepancies (clause 7 of article 431 of the Tax Code of the Russian Federation):
If such discrepancies are identified, the IFTS notifies the submitter of the report about the rejection of the report and the discrepancies found. Operational clarification of RSV makes it possible to consider it submitted on the date of submission of the first (which turned out to be unaccepted) report.
When compiling the RSV for the 1st quarter of 2019, one should be guided by the form of this report and the rules for filling it out, applied since the beginning of 2017. It is obligatory for all employers, including those who did not work in reporting period payment of income. The deadline for submitting the report for the 1st quarter of 2019 will expire on 04/30/2019.
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 total 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.
The RSV-1 form contains data on insurance premiums accrued and paid in the reporting quarter to the Pension Fund of the Russian Federation for employees. This reporting is submitted by all employers every quarter to the territorial office pension fund:
ATTENTION: from January 2017, due to the transfer, the calculation of RSV-1 will be canceled, and new reporting will appear in its place, which is planned to be developed by October 2016.
From January 2015, the new reporting deadlines are:
If the due date falls on a weekend or holiday, the entire matter will be rescheduled to the next business day.
1) Reporting on paper is submitted if the number of employees is less than 25 people (but if possible and desired, no one forbids submitting it in electronic form). You can submit it in the following ways:
The form is printed in 2 copies (one will be returned to you later with a mark of receipt). Also, the inspectors ask, along with the paper version, to bring the electronic version of the completed RSV-1 on a flash drive.
2) In electronic form using the Enhanced Qualified electronic signature(EDS) are handed over to individual entrepreneurs and organizations with an average number of employees over 25 people. The date of submission of electronic reporting is the date of its sending. Registration of such a signature takes 1-2 days and costs an average of 6500-7500 rubles. It is better to take care of this in advance.
If an individual entrepreneur or organization is registered with the FIU as an employer, then the RSV-1 form must be submitted in any case, even if the activity was not conducted.
With this option, the title page, section 1, subsection 2.1 of section 2 is required to be filled out.
Form RSV-1 combines 2 types of reporting:
1) For accrued and paid contributions to the mandatory pension and health insurance.
For non-delivery (late delivery) of RSV-1, the fine is 5% of the amount of insurance premiums that must be paid for the last 3 months of the reporting period (quarter), for each full or incomplete month of delay from the date set for submitting the calculation. But the fine cannot exceed 30% of the amount of contributions and be less than 1,000 rubles.
2) By personal account.
For non-delivery (late delivery or incomplete delivery, with errors) of personalized accounting, the fine is 5% of the contributions accrued for the last 3 months of the reporting period (maximum and minimum size penalty is unlimited).
Administrative responsibility. If the PFR sues, then the organization's officials (accountant, head) may pay a fine of 300 to 500 rubles (Article 15.33 of the Code of Administrative Offenses of the Russian Federation) for late delivery of RSV-1.
Click on each field of interest for detailed information.
Structure of Calculation RSV-1
Title page, section 1, subsection 2.1 of section 2 filled in by all payers registered with the FIU. If more than one tariff was applied during the reporting period, then the Calculation includes as many pages of Section 2 of the Calculation as the number of tariffs applied during the reporting period.
Section 3 to be completed by payers applying reduced tariffs in accordance with Article 58 federal law dated July 24, 2009 N 212-FZ.
Section 4 is filled in if the body supervising the payment of insurance premiums accrued additional insurance premiums according to the acts of inspections (office and (or) on-site), as well as if excessive amounts of insurance premiums accrued by the payer were revealed.
It also reflects the amount of recalculation of insurance premiums accrued in the reporting period (in case of self-identification of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums; in case of adjusting the base for calculating insurance premiums of previous reporting periods).
Section 5 filled in by payers-organizations that make payments and other remuneration in favor of students for activities carried out in the student team within the framework of labor relations or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.
Section 6(personalized accounting - information on each employee). To be filled in for all insured persons in whose favor payments and other remunerations were accrued in the last three months of the reporting period under labor relations, civil law contracts, etc.
General filling rules
1) The calculation form is filled out using a computer or by hand in block letters with a black or blue ballpoint pen.
2) When filling out the Calculation, only one indicator is entered in each line and the columns corresponding to it. In the absence of any indicators provided for by the Calculation, a dash is put in the line and the corresponding column of sections 1-5 of the Calculation. In section 6 of the Calculation, in the absence of any indicator in the line, the corresponding column is not filled in.
3) Correction of errors by means of a corrective means is not allowed.
To correct errors, cross out the incorrect value of the indicator, enter the correct value of the indicator and put the signature of the payer or his representative under the correction indicating the date of correction. All corrections are certified by the seal of the organization (stamp for foreign organizations), if any.
4) After completing the Calculation, continuous numbering of the completed pages is entered in the “Page” field.
5) At the end of each page of the Calculation, the signature of the payer (legal successor) or his representative and the date of signing the Calculation are affixed.
6) At the top of each completed page of the Calculation, the registration number of the payer is indicated in accordance with the notice of the insured issued upon registration with the FIU at the place of registration.
7) In case of acquisition or loss of the right to apply a reduced tariff based on the results of the current reporting (billing) period, the Calculation for the reporting (billing) period includes, among other things, information on insured persons, correcting data for previous reporting periods of the current billing period.
Title page
In the "Clarification number" field indicates:
In the "Reason for clarification" field the code of the reason for providing the revised Calculation is indicated:
When submitting an updated Calculation in the event of a change in indicators relating to the payment of insurance premiums for compulsory pension insurance (including at additional rates) or a change in the amounts of accrued insurance premiums for compulsory pension insurance (including at additional rates) in section 6 of this Calculation, individual information with the “initial” type are submitted before the due date for submitting the Calculation for the reporting period following the reporting period for which the revised Calculation is submitted.
When submitting an updated Calculation after the expiration of the above period, in the event that the payer of insurance premiums changes the indicators relating to changes in the amounts of accrued insurance premiums for compulsory pension insurance (including additional tariffs), individual information with the “initial” type is not submitted.
An updated calculation is presented in the form that was in force in the period for which the errors were identified. At the same time, individual information with the type “corrective” or “cancelling” in relation to the insured persons, the data on which is corrected, is submitted together with the Calculation for the reporting period, the deadline for which has come.
The code of the period for which the Calculation is submitted is put down:
In the field "Calendar year"
Termination field filled in only in case of termination of the organization's activities in connection with the liquidation or termination of activities as an individual entrepreneur. In these cases, the letter "L" is entered in this field.
In the field “Name of organization, ... / full name. IP..." the name of the organization is indicated in accordance with the constituent documents (if there is a Latin transcription in the name, it is indicated) or the name of a branch of a foreign organization operating in the territory Russian Federation, a separate division.
When submitting the Calculation by an individual entrepreneur, a lawyer, a notary engaged in private practice, the head of a peasant (farm) economy, an individual who is not recognized as an individual entrepreneur, the last name, first name, patronymic (in full, without abbreviations, in accordance with the identity document) is filled in.
In the field "INN"(tax identification number). Organizations and individual entrepreneurs indicate the TIN in accordance with the certificate of registration with the tax authority.
For organizations, the TIN consists of ten characters, therefore, in the zone of twelve cells reserved for recording the TIN indicator, a dash should be put in the last two cells, for example, “1234567890--”.
In the checkpoint field(registration reason code). The checkpoint is indicated in accordance with the certificate of registration with the tax authority at the location of the organization (separate subdivision).
SP do not fill this field.
In the field "OKVED code" the code of the main view is indicated economic activity according to OKVED classifier. The OKVED code can be found from the extract from the USRIP - for individual entrepreneurs or the Unified State Register of Legal Entities - for legal entities. persons.
In the "Contact phone number" field the city or mobile phone number with the code of the city or mobile operator is indicated. The numbers are filled in each cell WITHOUT the use of dashes and brackets.
In the field "Number of insured persons, which provide information on the amount of payments and other remuneration and / or insurance experience ” indicates the total number of insured persons (employees) in accordance with the number of submitted Sections 6.
In the field "Average headcount" the average number of employees for whom payments and other remunerations were made within the framework of labor relations is indicated.
Information on the number of pages of the submitted Calculation(for example, “000020”) with supporting documents is indicated in the fields “On pages” and “with attachment of supporting documents or their copies on sheets”, respectively.
Field "I confirm the accuracy and completeness of the information specified in this calculation":
At the top of the field, the code of the person confirming the accuracy and completeness of the information contained in the Calculation is indicated:
In the fields "Signature", "Date" the signature of the payer (successor) or his representative is affixed, as well as the date of signing the Settlement, in the field "M.P." the seal is affixed if available.
In the field "Document confirming the authority of the representative payer of insurance premiums” indicates the type of document confirming the authority of the representative of the payer (successor), for example, “Power of Attorney No. ... dated ...”.
Section 1. Calculation of accrued and paid insurance premiums
Line 100. The balance of insurance premiums payable at the beginning of the billing period.
The values of the columns of line 100 must be equal to the values of the corresponding columns of line 150 of the Calculation for the previous billing period.
If there is an overpayment in column 4 of line 150 of the Calculation for the previous billing period, the value of column 3 of line 100 of the Calculation for the current billing period must be equal to the sum of the values of columns 3 and 4 of line 150 of the Calculation for the previous billing period.
The value of column 4 of line 100 must not be less than zero.
Lines 110-114. Accrued insurance premiums from the beginning of the billing period and for the last 3 months.
The value of line 110 must be equal to the sum of the values of line 110 of the Calculation for the previous reporting period of the calendar year and line 114 of the presented Calculation, and must also be equal to the sum of the corresponding values of subsection 2.1 (for each tariff code), subsections 2.2, 2.3, 2.4 of the presented Calculation (in case of acquisition or loss of the right to apply a reduced tariff based on the results of the reporting (calculation) period, these equalities are not met):
Lines 120-130. Additional accrued contributions from the beginning of the billing period.
Line 120 reflects the amounts of insurance premiums accrued according to acts of inspections (desk and (or) on-site), for which, in the reporting period, decisions on bringing (refusing to attract) liability of payers of insurance premiums for committing a violation of the legislation of the Russian Federation came into force on insurance premiums, as well as the amounts of insurance premiums excessively accrued by the payer of insurance premiums identified by the body for monitoring the payment of insurance premiums.
In addition, in the event of self-identification of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting (calculation) periods, as well as in case of adjusting the base for calculating insurance premiums of previous reporting (calculation) periods (based on data accounting), not recognized as an error, line 120 shall reflect the recalculation amounts accrued in the reporting (calculation) period.
The value of line 120 of column 3 must be equal to the value indicated in the line "Total recalculation amount" of column 6 of section 4.
The value of line 120 of column 4 must be equal to the value indicated in the line "Total recalculation amount" of column 8 of section 4.
The value of line 120 of column 5 must be equal to the value indicated in the line "Total recalculation amount" of column 10 of section 4.
The value of line 120 of column 6 must be equal to the sum of the value indicated in the line "Total recalculation amount" of column 11 and the sum of the values of column 13 according to the base code "1" of section 4.
The value of line 120 of column 7 must be equal to the sum of the value indicated in the line "Total recalculation amount" of column 12 and the sum of the values of column 13 according to the base code "2" of section 4.
On line 121, columns 3 and 4 shall reflect the amounts of recalculation of insurance premiums for financing an insurance pension from amounts exceeding the maximum base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5.1 of Article 8 of Federal Law of July 24, 2009 N 212-FZ.
The value of line 121 of column 3 is equal to the value indicated in the line "Total recalculation amount" of column 7 of section 4.
The value of line 121 of column 4 is equal to the value indicated in the line "Total recalculation amount" of column 9 of section 4.
Line 130 reflects the sum of the values of the corresponding columns of lines 100, 110 and 120.
Lines 140-144. Paid insurance premiums from the beginning of the billing period and for the last 3 months.
Line 140 reflects the amounts of insurance premiums paid from the beginning of the billing period on an accrual basis until the end of the reporting period, and are calculated as the sum of the values of line 140 of the Calculation for the previous reporting period of the calendar year and line 144 for the last three months of the reporting period.
Lines 141, 142, 143 reflect the amounts of payments for insurance premiums paid in the corresponding months of the reporting period.
The value of all columns of line 144 is equal to the sum of the values of the corresponding columns of lines 141, 142, 143.
The value of column 4 of line 140 must not exceed the value of column 4 of line 130.
Line 150. Balance of insurance premiums payable at the end of the reporting period.
Line 150 indicates the balance of insurance premiums payable at the end of the reporting period, which is equal to the difference between the values of lines 130 and 140.
Column 4 of line 150 must not have a negative value in the absence of a negative value in column 4 of line 120.
Section 2. Calculation of insurance premiums according to the tariff and additional tariff
Section 2 is filled in by payers of insurance premiums making payments and other remuneration individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance.
Subsection 2.1. Calculation of insurance premiums according to the tariff.
When completing subsection 2.1:
In the "Tariff code" field the tariff code used by the payer in accordance with the tariff codes of payers of insurance premiums in accordance with Appendix No. 1 to this Procedure is indicated.
If during the reporting period more than one tariff was applied, then the Calculation includes as many pages of subsection 2.1 as the number of tariffs applied during the reporting period.
At the same time, the values of lines 200-215 for inclusion in other sections of the Calculation participate as the sum of the values for the corresponding lines for each table of subsection 2.1 included in the Calculation.
Lines 200 - 204 the base for calculating insurance premiums for compulsory pension insurance is calculated based on the amount of payments and other remuneration made in favor of individuals who are insured persons in the system of compulsory pension insurance.
By line 200 the relevant columns reflect payments and other remunerations named in parts 1, 2 of article 7 of the Federal Law of July 24, 2009 N 212-FZ, as well as accrued in accordance with international agreements on an accrual basis from the beginning of the year and for each of the last three months reporting period.
Line 201 the amounts of payments and other remunerations that are not subject to insurance premiums for compulsory pension insurance are reflected in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ and in accordance with international treaties.
Line 202
Line 203 the amounts of payments and other remunerations made in favor of individuals exceeding the maximum amount of the base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5.1 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ, are reflected.
Line 204 reflects the base for calculating insurance premiums for compulsory pension insurance, calculated in accordance with Article 8 of the Federal Law of July 24, 2009 N 212-FZ. The value of the line is determined by the formula: line 200, minus line 201, minus line 202, minus line 203.
The sum of the values of columns 4 - 6 of line 204 for all pages of subsection 2.1 is equal to the value of column 2 of the line "Total" of subsection 2.5.1.
Line 205 column 3 reflects the amounts of accrued insurance premiums calculated by summing the value of column 3 of line 205 of the Calculation for the previous reporting period and the values of columns 4 - 6 of line 205 of the Calculation for the current reporting period, with the exception of payers of insurance premiums who have acquired or lost the right to apply a reduced tariff based on the results of the reporting (calculation) period.
In case of acquisition or loss of the right to apply a reduced tariff following the results of the reporting (calculation) period, the value of column 3 of line 205 is determined by the formula: the value of column 3 of line 204 multiplied by the applicable rate of insurance premiums.
Columns 4 - 6 of line 205 reflect the amounts of insurance premiums accrued for the reporting period in respect of individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ.
The sum of the values of columns 4 - 6 of line 205 for all pages of subsection 2.1 is equal to the value of column 3 of the line "Total" of subsection 2.5.1.
Line 206 column 3 reflects the amounts of accrued insurance premiums calculated by summing the value of column 3 of line 206 of the Calculation for the previous reporting period and the values of columns 4 - 6 of line 206 for the current reporting period, with the exception of payers of insurance premiums who have acquired or lost the right to apply a reduced tariff according to the results of the reporting (calculation) period.
In the case of acquiring the right to apply a reduced tariff based on the results of the reporting (calculation) period, the value of column 3 of line 206 is equal to "0".
In case of loss of the right to apply a reduced rate following the results of the reporting (calculation) period, the value of column 3 of line 206 is determined by the formula: the value of column 3 of line 203 multiplied by the rate of insurance premiums established for payments exceeding the maximum base for calculating insurance premiums.
Columns 4 - 6 of line 206 reflect the amounts of insurance premiums from the amounts of payments and other remunerations exceeding the maximum base for calculating insurance premiums accrued for the reporting period in relation to individuals (to be filled in by payers applying the insurance premium rate established by Article 58.2 of the Federal Law of July 24, 2009 N 212-FZ).
On line 207
The value of column 3 of line 207 must not be less than the maximum value of columns 4 - 6 of line 207.
On line 208 reflects the number of individuals whose payments and other remunerations exceeded the maximum amount of the base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5.1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009.
The value of column 3 of line 208 must not be less than the maximum value of columns 4 - 6 of line 208.
Lines 210-213 the base for the calculation of insurance premiums for compulsory health insurance is calculated.
Line 210 the corresponding columns reflect the amounts of payments and other remuneration accrued in favor of individuals in accordance with Article 7 of the Federal Law of July 24, 2009 N 212-FZ, as well as accrued in accordance with international treaties, on an accrual basis from the beginning of the year and for each from the last three months of the reporting period.
Line 211 the amounts of payments and other remunerations that are not subject to insurance premiums for compulsory health insurance are reflected in accordance with parts 1, 2 of Article 9 of the Federal Law of July 24, 2009 N 212-FZ and in accordance with international treaties.
Line 212 reflects the amounts of actually incurred and documented expenses related to the extraction of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art, or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by Part 7 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ.
Line 213 reflects the base for calculating insurance premiums for compulsory health insurance, calculated in accordance with Article 8 of the Federal Law of July 24, 2009 N 212-FZ. The value of the line is determined by the formula: line 210 minus line 211, minus line 212.
Line 214 the amounts of insurance premiums accrued for compulsory health insurance are reflected.
The value of column 3 of line 214 must be equal to the sum of the values of column 3 of line 214 of the Calculation for the previous reporting period and columns 4 - 6 of line 214 of the Calculation for the reporting (billing) period, with the exception of payers of insurance premiums who have acquired or lost the right to apply a reduced tariff for the results of the reporting (calculation) period.
In case of acquisition or loss of the right to apply a reduced tariff following the results of the reporting (billing) period, the value of column 3 of line 214 is determined by the formula: the value of column 3 of line 213 multiplied by the applicable rate of insurance premiums for compulsory medical insurance.
On line 215 reflects the number of individuals who received insurance premiums from payments and other remunerations in accordance with the rate of insurance premiums applied when completing subsection 2.1.
The value of column 3 of line 215 must not be less than the maximum value of columns 4 - 6 of line 215.
Subsection 2.2. Calculation of insurance premiums at an additional rate for certain categories of payers of insurance premiums specified in Part 1 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ.
Subsection 2.2 is completed by payers of insurance premiums applying additional tariffs in accordance with part 1 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraph 1 part 1 article 30 of the Federal Law of December 28, 2013 N 400-FZ.
When completing subsection 2.2:
Line 220
Line 221 the corresponding columns reflect the amounts of payments and other remunerations that are not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.
Line 223 column 3 reflects the base for calculating insurance premiums for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ. The string value is determined by the formula: string 220 minus string 221.
The values indicated in columns 4, 5, 6 of line 223 must be equal to the sum of the values \u200b\u200bspecified in the corresponding lines of column 4 of subsection 6.7 in the absence of codes for a special assessment of working conditions.
Line 224 column 3 reflects the amounts of insurance premiums calculated by summing the value of column 3 of line 224 of the Calculation for the previous reporting period and the values of columns 4 - 6 of line 224 for the current reporting period.
Columns 4-6 of line 224 reflect the amounts of contributions at an additional rate for the billing period in favor of individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ.
Line 225
Subsection 2.3. Calculation of insurance premiums at an additional rate for certain categories of payers of insurance premiums specified in part 2 Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ.
Subsection 2.3 is filled in by payers of insurance premiums applying additional tariffs in accordance with part 2 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs 2 - 18 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ.
When completing subsection 2.3:
Line 230 the corresponding columns reflect the amounts of payments and other remunerations named in parts 1, 2 of article 7 of the Federal Law of July 24, 2009 N 212-FZ, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.
Line 231 the amounts of payments and other remunerations that are not subject to insurance premiums are reflected in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ.
Line 233 reflects the base for calculating insurance premiums for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ. The value of the line is determined by the formula: line 230 minus line 231.
The values indicated in columns 4, 5, 6 of line 233 must be equal to the sum of the values \u200b\u200bspecified in the corresponding lines of column 5 of subsection 6.7 in cases where there are no codes for a special assessment of working conditions.
Line 234 column 3 reflects the amounts of insurance premiums calculated by summing the value of column 3 of line 234 of the Calculation for the previous reporting period and the values of columns 4 - 6 of line 234 for the current reporting period.
Columns 4 - 6 of line 234 reflect the amounts of insurance premiums at an additional rate for the billing period in respect of payments and other remuneration in favor of individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ.
Line 235 reflects the number of individuals from payments and other remuneration to which insurance premiums are accrued at an additional rate.
Subsection 2.4. Calculation of insurance premiums at an additional rate for certain categories of payers of insurance premiums specified in Part 2.1 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ.
Subsection 2.4 is filled out by payers of insurance premiums applying additional tariffs in accordance with part 2.1 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs 1 - 18 of Part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ, depending on the class of working conditions identified as a result of a special assessment of working conditions or attestation of workplaces for working conditions carried out in the manner prescribed by the legislation of the Russian Federation subject to the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ
If, based on the results of certification of workplaces for working conditions, a hazard class of “permissible” or “optimal” is established, payers of insurance premiums additionally, taking into account the provisions of paragraph 5 of Article 15 of Federal Law No. 421-FZ of December 28, 2013, fill out sections 2.2 and 2.3 respectively.
In the "Reason code" field the code of the basis for the application of part 2.1 of article 58.3 of the Federal Law of July 24, 2009 N 212-FZ is indicated:
In the field "results of special assessment", "results of attestation of workplaces", "results of special assessment and results of attestation of workplaces" one of the values is filled in with the symbol "X":
If during the reporting period more than one “grounds” were applied for paying insurance premiums at an additional rate for certain categories of payers of insurance premiums, depending on the working conditions established based on the results of a special assessment, then the Calculation includes as many pages of subsection 2.4 as “grounds » applied during the reporting period.
In this case, the values of lines 240 - 269 for inclusion in other sections of the Calculation participate as the sum of the values (on the basis of "1" or "2") for the corresponding lines of subsection 2.4 included in the Calculation.
When completing subsection 2.4:
Lines 240, 246, 252, 258, 264 for each class and subclass of working conditions, the corresponding columns reflect payments and other remuneration named in parts 1, 2 of article 7 of the Federal Law of July 24, 2009 N 212-FZ, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.
Lines 241, 247, 253, 259, 265 for each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remunerations that are not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.
On lines 243, 249, 255, 261, 267 for each class and subclass of working conditions, the corresponding columns reflect the base for calculating insurance premiums for mandatory pension insurance, calculated in accordance with Part 1 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ, on an accrual basis from the beginning of the year and for each month of the reporting period.
Lines 244, 250, 256, 262, 268 for each class and subclass of working conditions, the corresponding columns reflect the amounts of accrued insurance premiums at an additional rate in accordance with the class and subclass of working conditions, on an accrual basis from the beginning of the year and for each month of the reporting period.
Column 3 lines is calculated by summing the value of column 3 of the corresponding lines for the previous reporting period and the values of columns 4 - 6 of the corresponding lines for the current reporting period.
Columns 4 - 6 lines reflect data on the corresponding line of subsection 2.4 for each month of the reporting period.
In lines 245, 251, 257, 263, 269 the number of individuals is reflected, from payments and other remunerations to which insurance premiums are accrued at an additional rate for each class and subclass of working conditions.
Subsection 2.5. Information on bundles of documents containing the calculation of the amounts of accrued insurance premiums in respect of insured persons.
Subsection 2.5 is filled in by payers of insurance premiums who have completed Section 6 of the Calculation.
The subsection contains data on batches of documents.
When completing subsection 2.5:
Subsection 2.5.1“List of packs of documents of initial information of individual (personalized) accounting” contains data on packs of information of individual (personalized) accounting with the type of information correction “initial”:
Subsection 2.5.2"List of packs of documents of corrective information of individual (personalized) accounting" contains data on packs of information of individual (personalized) accounting with the type "corrective" or "cancelling".
The number of completed lines must correspond to the number of packs of documents correcting (cancelling) Section 6, SZV-6-1, SZV-6-2 or SZV-6-4.
In the case of providing corrective information for the periods 2010 - 2013. as part of the Calculation, forms SZV-6-1, SZV-6-2 or SZV-6-4 are submitted in accordance with the rules for their completion and submission (accompanied by an inventory) (Instructions for filling out forms of documents for individual (personalized) accounting in the system of compulsory pension insurance , approved by the Resolution of the Board of the PFR of July 31, 2006 N 192p. Registered with the Ministry of Justice of Russia on October 23, 2006 N 8392), form ADV-6-2 is not submitted.
In lines in columns 2 and 3 information is indicated on the period for which the information is adjusted, which is reflected in the corrective (cancelling) Sections 6, SZV-6-1, SZV-6-2 or SZV-6-4 of the package of documents.
In lines column 4 - 6 reflects information on the amounts of recalculation of insurance premiums for compulsory pension insurance from the amounts of payments and other remunerations that do not exceed the maximum amount of the base for calculating insurance premiums in relation to insured persons for whom corrective or canceling information is filled out.
The meaning of each line columns 4 subsection 2.5.2 should be equal to the sum of the values indicated in the line "Total" column 3 of subsection 6.6 with the type of information "initial" included in the corresponding line of subsection 2.5.2 of the package of documents.
The meaning of each line columns 5 subsection 2.5.2 should be equal to the sum of the values indicated in the line "Total" column 4 of subsection 6.6 with the type of information "initial" included in the corresponding line of subsection 2.5.2 of the package of documents.
The meaning of each line columns 6 subsection 2.5.2 should be equal to the sum of the values indicated in the line "Total" column 5 of subsection 6.6 with the type of information "initial" included in the corresponding line of subsection 2.5.2 of the package of documents.
In the lines of column 7 reflects the number of insured persons who have completed forms SZV-6-1, SZV-6-2, SZV-6-4, Section 6, included in the corresponding package of documents.
In column 8 the name of the file (number of the batch of documents) is indicated.
Section 3. Calculation of compliance with the conditions for the right to apply a reduced tariff
Subsection 3.1. Calculation of the compliance of the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers specified in clause 6 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.
Subsection 3.1 is filled in by organizations operating in the field of information technology (with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or industrial and production special economic zone) and applying the rate of insurance premiums established by Part 3 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.
When completing subsection 3.1:
In order to comply with the criteria specified in Part 2.1 of Article 57 of Federal Law No. 212-FZ of July 24, 2009, and comply with the requirements of Part 5 of Article 58 of Federal Law No. 212-FZ of July 24, 2009, organizations operating in the field of information technologies, fill in columns 3, 4 in lines 341 - 344.
In order to comply with the criteria specified in Part 2.2 of Article 57 of the Federal Law of July 24, 2009 N 212-FZ, and comply with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, newly created organizations fill out only column 4 on lines 341 - 344.
Line 341 reflects the total amount of income determined in accordance with Article 248 tax code Russian Federation.
Line 342 reflects the amount of income from the sale of copies of computer programs, databases, the transfer of exclusive rights to computer programs, databases, the provision of rights to use computer programs, databases under license agreements, from the provision of services (performance of work) for the development, adaptation and modification computer programs, databases (software and information products of computer technology), as well as services (works) for the installation, testing and maintenance of these computer programs, databases.
Line value 343 is defined as the ratio of the values of lines 342 and 341, multiplied by 100.
Line 344 indicate the average / average number of employees, calculated in the manner determined by orders Federal Service state statistics.
Line 345 the date and number of the entry in the register of accredited organizations operating in the field of information technology are indicated on the basis of the received extract from the specified register sent by the authorized federal body executive branch in accordance with paragraph 9 of the Regulations on state accreditation of organizations operating in the field of information technology, approved by Decree of the Government of the Russian Federation of November 6, 2007 N 758 "On state accreditation of organizations operating in the field of information technology".
Subsection 3.2. Calculation of the compliance of the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers specified in clause 8 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.
Subsection 3.2 is filled in by organizations and individual entrepreneurs that apply the simplified taxation system and carry out the main type of economic activity provided for by clause 8 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, classified in accordance with All-Russian classifier types of economic activity, and applying the tariff established by part 3.4 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ:
When completing subsection 3.2:
On line 361 the total amount of income is indicated, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the reporting (calculation) period.
On line 362 the amount of income from the sale of products and (or) services rendered by the main type of economic activity is indicated.
Line indicator 363 is calculated as the ratio of the values of rows 362 and 361, multiplied by 100.
Subsection 3.3. Calculation of the compliance of the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers specified in clause 11 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.
Subsection 3.3 is filled in by non-profit organizations (with the exception of state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art (activities theaters, libraries, museums and archives) and mass sports (with the exception of professional sports), and applying the tariff established by part 3.4 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.
In order to comply with the criteria specified in Part 5.1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, non-profit organizations fill out lines 371 - 375 columns 3 when submitting the Calculation for each reporting period.
In order to comply with the requirements of Part 5.3 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, non-profit organizations fill out lines 371 - 375 columns 4 following the results of the billing period, i.e. when submitting the Calculation for the year.
When completing subsection 3.3:
Line 371 the total amount of income is reflected, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of Part 5.1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.
Line 372 the amount of income is reflected in the form of targeted income for maintenance non-profit organizations and conducting their statutory activities, named in clause 11 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ, determined in accordance with clause 2 of article 251 of the Tax Code of the Russian Federation.
Line 373 reflects the amount of income in the form of grants received for the implementation of activities named in paragraph 11 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ, determined in accordance with subparagraph 14 of paragraph 1 of article 251 of the Tax Code of the Russian Federation.
Line 374 the amount of income from the implementation of the types of economic activities specified in subparagraphs r, f, i.4, i.6 of clause 8 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ is reflected.
Line 375 reflects the share of income determined for the purpose of applying Part 5.1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ and calculated as the ratio of the sum of lines 372, 373, 374 to line 371, multiplied by 100.
Section 4. Amounts of recalculation of insurance premiums from the beginning of the billing period
Section 4 is filled in and submitted by payers of insurance premiums if the control body has accrued additional insurance premiums in the current reporting period for previous reporting (calculation) periods based on acts of inspections (office and (or) on-site), for which in the current reporting (calculation) period , decisions on bringing (refusing to bring) to responsibility for committing a violation of the legislation of the Russian Federation have come into force, and also if the body controlling the payment of insurance premiums has revealed excessive amounts of insurance premiums accrued by the payer.
In case of self-identification of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting (calculation) periods, as well as in case of adjusting the base for calculating insurance premiums of previous reporting (calculation) periods (by based on accounting data), not recognized as an error, the payer shall reflect in Section 4 the amounts of recalculation of insurance premiums accrued in the reporting (calculation) period.
If changes are reflected in accordance with Article 17 of the Federal Law of July 24, 2009 N 212-FZ in the updated Calculation for the corresponding period, section 4 of the Calculation for the current reporting period is not filled out.
Section 5. Payments in favor of students for activities in the student team
Section 5 is completed and submitted by payers making payments and other remuneration in favor of students in professional educational organizations, educational organizations higher education full-time education for activities carried out in a student group (included in the federal or regional register of youth and children's associations using state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.
When completing Section 5:
The number of completed lines must correspond to the number of individuals who are students to whom the above payments and other remunerations were accrued by the payer during the reporting period.
In column 1 the number is put down in order of the filled lines.
In column 2 the surname, name, patronymic of the student are reflected.
In column 3 the date and number of the document confirming the student's membership in the student team are reflected.
In column 4 the date and number of the document confirming full-time education during the period of such membership are reflected.
In column 5 for each individual student, the amount of payments and other remuneration accrued on an accrual basis from the beginning of the year is reflected.
In columns 6 - 8 reflects the amount of payments and other remuneration accrued for the last three months of the reporting period.
On the line "Total payments" columns 5 - 8 reflect the total amount of payments and other remunerations accrued by the payer in favor of students in professional educational organizations, educational organizations of higher education in full-time education.
If the section consists of several pages, the value of the line "Total payments" is reflected on the last page.
Line 501 the date and number of the entry from the register of youth and children's associations enjoying state support, which is maintained by the federal executive body exercising the functions of implementing the state youth policy, is reflected.
Section 6. Personalized accounting (information for each employee)
Section 6 of the Calculation is filled in and submitted by the payers for all insured persons in whose favor payments and other remunerations were accrued in the reporting period within the framework of labor relations, civil law contracts, etc.
Section 6 is formed in bundles. The number of information in a pack should not exceed 200 pieces. The bundle of information is not accompanied by a description.
Information that does not contain data on the amount of payments and other remuneration accrued in favor of individuals for the last three months of the reporting period, that is, in subsections 6.4 - 6.8, data is contained only in lines 400, 410 of subsection 6.4, in lines 700, 710 of subsection 6.7 are not presented.
Information from different types corrections of information ("initial", "corrective" and "cancelling") are formed in separate bundles of documents.
Information correcting data for previous reporting periods (the type of information correction “corrective” and “cancelling”) is presented together with information with the type of information correction “initial” for the period in which the data is corrected, according to the forms for presenting information and the rules for filling them out that were in force in the period for which corrective (cancelling) information is presented.
Subsection 6.1. Information about the insured person.
Subsection 6.1 is filled in by the payer in the nominative case.
When completing subsection 6.1:
In column 1 the name of the insured person, for whom Section 6 is filled out, is indicated.
In column 2 the name of the insured person is indicated, for which Section 6 is filled out.
In column 3 the middle name of the insured person is indicated, for which Section 6 is filled in (filled in if available).
In column 4 the insurance number of the individual personal account of the insured person (SNILS) is indicated.
Field "Information about the dismissal of the insured person" is filled in by putting down the symbol "X" in relation to insured persons who worked under an employment contract and were dismissed as of the end of the reporting period in the last three months of the reporting period.
The field "Information on the dismissal of the insured person" is not filled in if the insured person works under a civil law contract.
Subsection 6.2. Reporting period.
In the field "Reporting period (code)" the period for which the Calculation is submitted is indicated. Reporting periods are the first quarter, half a year, nine months of a calendar year, a calendar year, which are designated as "3", "6", "9" and "0" respectively.
In the field "Calendar year" the calendar year for the reporting period of which the Calculation is submitted (adjusted Calculation) is indicated.
Subsection 6.3. The type of information adjustment.
In the field "initial", "corrective", "cancelling" one of the values \u200b\u200bis filled in with the symbol "X":
Field "original"- information submitted for the first time by the payer of insurance premiums for the insured person.
If the submitted section 6 of the “original” type of correction of information was returned to the payer of insurance premiums due to errors contained in it, the “original” form is submitted instead.
Field "corrective"- information submitted in order to change previously submitted information about the insured person for the specified reporting period.
If the payer of insurance premiums has not changed its location and the registration number of the payer has not changed, then when filling out subsection 6.3 "Type of information adjustment" of section 6 of the Calculation, the requisite "Registration number in the PFR in the adjustment period" is not filled in.
In case of re-registration of the payer of insurance premiums, when submitting the corrective section 6, it is mandatory to fill in the requisite "Registration number in the FIU in the corrected period".
In section 6, with the type of information correction “corrective”, information is indicated in full, both correctable (correctable) and information that does not require correction. The corrective form data completely replaces the data recorded on the basis of the "original" form on the individual personal account.
Sections 6 with the type of correction of information "corrective" ("cancelling") are submitted together with Section 6 "original" form for the reporting period in which the error was discovered.
Cancel field- information submitted for the purpose of complete cancellation of previously submitted information about the insured person for the specified reporting period.
In case of re-registration of the insured, when submitting the canceling form, it is mandatory to fill in the field "Registration number in the FIU in the adjusted period".
In the "cancelling" form, the fields according to the "Type of correction of information" inclusive and the code of the category of the insured person are filled in.
"Canceling" forms are submitted along with "original" forms for the reporting period in which the error was discovered.
The fields "Reporting period (code)", "Calendar year" are filled in only for forms with the "corrective" or "cancelling" type.
Subsection 6.4. Information on the amount of payments and other remuneration accrued in favor of an individual.
Subsection 6.4 indicates the amount of payments and other remunerations accrued by payers of insurance premiums - insurers in favor of an individual, if several codes of categories of the insured person are indicated, the number of lines in subsection 6.4 should be increased accordingly.
When submitting information, the adjustment of which is not related to a change in the rate of insurance premiums (category code of the insured person), all indicators of the form, both adjustable and not requiring adjustment, are filled in the form with the “corrective” type.
When submitting information, the adjustment of which is associated with a change in the rate of insurance premiums (category code of the insured person), all indicators of the form, both adjustable and not requiring adjustment, are filled in the form with the “corrective” type. At the same time, two (or more) codes of the category of the insured person are indicated in the form with the “corrective” type: the one being canceled and the one in accordance with which the insurance premiums are newly accrued (“new” code).
When submitting information, the adjustment of which is related to the cancellation of data for one insurance premium rate (the category code of the insured person) and the change in data for another insurance premium rate (that is, the original form of information contains more than one category code of the insured person), in the form with the “corrective » fill in all indicators of the form, both correctable and not requiring adjustment. At the same time, two (or more) codes of the category of the insured person are indicated in the form with the “corrective” type: the one being canceled and the one in accordance with which the insurance premiums are newly accrued (“new” code).
If corrective information is submitted for an insured person who was dismissed earlier than the reporting period, section 6 with the “initial” type for the current reporting period is not filled out for this insured person, only a form correcting information for previous reporting (settlement) periods is submitted.
When completing subsection 6.4:
In the absence of information, the lines are not filled.
In column 3 the category code of the insured person is indicated in accordance with the Classifier of parameters used when filling in personalized information, in accordance with Appendix No. 2 to this Procedure.
In column 4 the amount of payments and other remuneration accrued by the payer of insurance premiums in favor of an individual in the framework of labor relations and under civil law contracts is indicated:
In column 5 the base for calculating insurance premiums for compulsory pension insurance is indicated from the amounts of payments and other remunerations that do not exceed the maximum value of the base for calculating insurance premiums (within the framework of labor relations and under civil law contracts):
In column 6 the base for calculating insurance premiums for compulsory pension insurance is indicated from the amounts of payments and other remunerations that do not exceed the maximum value of the base for calculating insurance premiums under civil law contracts.
The values indicated in all lines of column 6 must not exceed the values indicated in the corresponding lines of column 5 of subsection 6.4.
In column 7:
Subsection 6.5. Information about the accrued insurance premiums.
Subsection 6.5 indicates the amount of insurance premiums for compulsory pension insurance accrued at all insurance premium rates in the last three months of the reporting period from payments and other remuneration not exceeding the maximum amount of the base for calculating insurance premiums, in rubles and kopecks.
Payers of insurance premiums making payments and other remuneration in favor of crew members of ships registered in the Russian International Register of Ships do not fill out subsection 6.5 in relation to insured persons - crew members of ships.
If during the reporting period the code of the category of the insured person was changed, subsection 6.5 indicates the total amount of accrued insurance premiums calculated based on the tariffs for all categories of insured persons.
In the absence of information, subsection 6.5 is not completed.
Subsection 6.6. Information about corrective information.
Subsection 6.6 is filled in forms with the information type “initial” if in the last three months of the reporting period the payer of insurance premiums corrects the data submitted in previous reporting periods.
If there is data in subsection 6.6, additionally, corrective (cancelling) sections 6 and (or) forms SZV-6-1, and (or) SZV-6-2, and (or) SZV-6-4 are provided without fail.
Correcting (cancelling) information is presented according to the forms for presenting information on individual (personalized) accounting that were in force in the period for which errors (distortions) were detected.
When adjusting information for reporting periods, starting from the 1st quarter of 2014, information on the amounts of recalculation of insurance premiums is indicated in column 3.
When adjusting information for the reporting periods 2010 - 2013. information on the amounts of recalculation of insurance premiums is indicated in columns 4 and 5.
Subsection 6.7. Information on the amount of payments and other remuneration in favor of an individual employed in the relevant types of work, from which insurance premiums are accrued at an additional rate for certain categories of payers of insurance premiums specified in parts 1, 2 and 2.1 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ.
Subsection 6.7 indicates the amount of payments and other remunerations accrued by payers of insurance premiums - insurers in favor of an individual employed in work giving the right to early appointment of a pension for the last three months of the reporting period with a monthly breakdown in rubles and kopecks.
When specifying several codes for a special assessment of working conditions, the number of lines in subsection 6.7 should be increased accordingly.
The columns on line 700 (710, etc.) “Total since the beginning of the billing period, including for the last three months of the reporting period” indicate the values of the relevant indicators on an accrual basis (taking into account the recalculation amounts) from the beginning of the billing period;
The amount of payments and other remuneration accrued in favor of the insured person engaged in the types of work specified in clause 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ is indicated in column 4.
The amount of payments and other remuneration accrued to the insured person engaged in the types of work specified in paragraphs 2 - 18 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ is reflected in column 5 subsection 6.7.
The sum of the values specified in lines 700, 710, etc. columns 4 and / or columns 5 of all information for which the code of a special assessment of working conditions corresponding to subclass 4 is indicated (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ payable for previous reporting periods of the current calendar year) must have a value less than or equal to the value specified in column 3 of line 243 of subsection 2.4 of the Calculation.
The sum of the values specified in lines 701, 711, etc. columns 4 and 5, all information for which the code of a special assessment of working conditions corresponding to subclass 4 is indicated, and included as an appendix to the Calculation, must have a value equal to that indicated in lines 243 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions.
The sum of the values specified in lines 700, 710, etc. columns 4 and / or columns 5 of all information for which the code of a special assessment of working conditions corresponding to subclass 3.4 is indicated (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ payable for previous reporting periods of the current calendar year) must have a value less than or equal to the value specified in column 3 of line 249 of subsection 2.4 of the Calculation.
The sum of the values specified in lines 701, 711, etc. columns 4 and 5, all information for which the code of a special assessment of working conditions corresponding to subclass 3.4 is indicated, and included as an appendix to the Calculation, must have a value equal to that indicated in lines 249 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions.
The sum of the values specified in lines 700, 710, etc. columns 4 and / or columns 5 of all information for which the code of a special assessment of working conditions corresponding to subclass 3.3 is indicated (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ payable for previous reporting periods of the current calendar year) must have a value less than or equal to the value specified in column 3 of line 255 of subsection 2.4 of the Calculation.
The sum of the values specified in lines 701, 711, etc. columns 4 and 5, all information for which the code of a special assessment of working conditions corresponding to subclass 3.3 is indicated, and included as an appendix to the Calculation, must have a value equal to that indicated in lines 255 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions.
The sum of the values specified in lines 700, 710, etc. columns 4 and / or columns 5 of all information for which the code of a special assessment of working conditions corresponding to subclass 3.2 is indicated (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate in accordance with part 2.1 of Article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ payable for previous reporting periods of the current calendar year) must have a value less than or equal to the value specified in column 3 of line 261 of subsection 2.4 of the Calculation.
The sum of the values specified in lines 701, 711, etc. columns 4 and 5, all information for which the code of a special assessment of working conditions corresponding to subclass 3.2 is indicated, and included as an appendix to the Calculation, must have a value equal to that indicated in lines 261 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions.
The sum of the values specified in lines 700, 710, etc. columns 4 and / or columns 5 of all information for which the code of a special assessment of working conditions corresponding to subclass 3.1 is indicated (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate in accordance with part 2.1 of Article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ payable for previous reporting periods of the current calendar year) must have a value less than or equal to the value specified in column 3 of line 267 of subsection 2.4 of the Calculation.
The sum of the values specified in lines 701, 711, etc. columns 4 and 5, all information for which the code of a special assessment of working conditions corresponding to subclass 3.1 is indicated and included in the Calculation must have a value equal to that indicated in lines 267 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions.
The indication of the values “Total since the beginning of the billing period, including for the last three months of the reporting period” (lines 700, 710, etc.), is mandatory provided that information is available in lines 701 - 703, 711 - 713, etc.
The code for a special assessment of working conditions based on the results of a special assessment of working conditions and (or) certification of workplaces for working conditions is indicated in column 3 of subsection 6.7 and is filled in in accordance with the Classifier of parameters used when filling in personalized information, in accordance with Appendix No. 2 to this Procedure.
Subsection 6.8. Period of work for the last three months of the reporting period.
The dates specified in columns 2, 3 must be within the reporting period and are filled in: “from (dd.mm.yyyy)” to “to (dd.mm.yyyy)”.
If in the reporting period the insured person has periods of labor activity within the employment contract and a civil law contract, periods of work are indicated in separate lines for each type of contract (grounds).
At the same time, the period of service under a civil law contract is filled in with the reflection of the code "AGREEMENT" or "NEOPLDOG" in column 7 of subsection 6.8.
Column 4 "Territorial conditions (code)" filled in in accordance with the Classifier of parameters used when filling in personalized information, in accordance with Appendix No. 2 to this Procedure.
The size of the district coefficient, established in a centralized manner to the wages of workers in non-productive industries in the regions of the Far North and areas equated to regions of the Far North, is not indicated.
If the employee performs work during a full working day in the mode of a part-time working week, the period of work is reflected in the actual hours worked.
If the employee performs part-time work, the amount of work (rate share) in this period is reflected.
The work of the insured person under conditions that give the right to early retirement is reflected in Section 6 in accordance with the Classifier of parameters used when filling in personalized information, in accordance with Appendix No. 2 to this Procedure (columns 5 "Special working conditions (code)", 6 and 7 “Calculation of the insurance period” - “Basic (code)”, “Additional information”, 8 and 9 “Conditions for early appointment of an insurance pension” - “Basic (code)”, “Additional information”).
While the code special conditions labor or conditions for early assignment of a pension is indicated only if for the period of work in conditions giving the right to early assignment of a pension, insurance premiums were paid at an additional rate.
When an employee performs types of work that give the insured person the right to early appointment of an old-age insurance pension in accordance with Article 30 of the Federal Law of December 28, 2013 N 400-FZ, the employee’s profession code is indicated in accordance with the Classifier of parameters used when filling in personalized information , in accordance with Appendix No. 2 to this Procedure, in the next line, starting with the column "Special working conditions". The code entry is not limited by the width of the column.
Columns 5, 6, 7, 8 and 9 are not filled in if the special working conditions are not documented, or when the employee's employment in these conditions does not meet the requirements of the current regulatory documents.
When an employee performs types of work that give the insured person the right to early appointment of an old-age insurance pension, in accordance with Lists 1 and 2 of industries, jobs, professions, positions and indicators that give the right to preferential coverage, approved by the Decree of the Cabinet of Ministers of the USSR of 01/26/1991 N 10, the code of the corresponding item of the List is indicated in the next line, starting from column 5 "Special working conditions". The code entry is not limited by the width of the column.
The “SEASON” value is filled in only if the full season has been worked out at the jobs provided for in the list of seasonal jobs, or the full navigational period on water transport.
The value "FIELD" is filled in if the column "Special working conditions (code)" indicates the value "27-6" and only on condition that work in expeditions, parties, detachments, in areas and in brigades in field work (geological exploration, prospecting, topographic-geodesic, geophysical, hydrographic, hydrological, forest management and prospecting) was carried out directly in the field.
For insured persons employed in the work specified in paragraphs 1 - 18 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ, codes of special working conditions and (or) grounds for early assignment of an insurance pension are indicated only in case of accrual (payment) of insurance premiums at an additional rate.
In the absence of accrual (payment) of insurance premiums at an additional rate, codes of special working conditions and (or) grounds for early assignment of an insurance pension are not indicated.
Periods of work giving the right to early assignment of an old-age insurance pension, which was carried out in the mode of a part-time working week, but full-time, due to a reduction in production volumes (with the exception of work giving the right to early assignment of an old-age insurance pension in accordance with paragraphs 13 and 19 - 21 of Part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ, as well as periods of work determined by the Ministry of Labor and Social Protection of the Russian Federation in agreement with the Pension Fund of the Russian Federation or provided for by lists that, under the conditions of labor organization, cannot performed continuously are calculated according to the actual hours worked.
The number of months accepted for offset in the length of service in the relevant types of work is determined by dividing the total number of actually worked full days by the number of working days in a month, calculated on an average per year, 21.2 - with a five-day working week; 25.4 - with a six-day work week. The number obtained after this action is rounded to two decimal places if necessary. The integer part of the resulting number is the number of calendar months. For the final calculation, the fractional part of the number is converted into calendar days at the rate of 1 calendar month is equal to 30 days. When translating, the integer part of the number is taken into account, rounding is not allowed.
For the corresponding periods of work, limited by the dates "Beginning of the period" and "End of the period" in column 7 "Calculation of the insurance period, the basis (code), additional information”, the working time is reflected in the calendar calculation translated in the specified order (month, day).
When completing the length of service of convicted persons (months, days), the number of those credited in seniority calendar months and days of work of the convicted insured person.
To be completed only for convicted insured persons serving sentences in places of deprivation of liberty.
The time spent underwater (hours, minutes) is filled in only for divers and other insured persons working underwater.
Data on the flight hours of insured persons - employees of civil aviation flight crews (hours, minutes) are filled in only if one of the values \u200b\u200bis indicated in the column "base (code)": AIRCRAFT, SPECIAL.
Data on the flight hours of the insured persons, test flight participants (hours, minutes) are filled in if the column "Reason (code)" indicates one of the values ITSISP, ITSMAV, INSPECTION, LETISP.
The scope of work (share of the rate) for the position held by medical workers is filled in if the column "base (code)" indicates one of the following values: 27-SM, 27-GD, 27-SMHR, 27-GDHR.
The rate (rate share) and the number of teaching hours worked by teachers in schools and other institutions for children is filled in if column 6 "base (code)" indicates one of the values 27-PD, 27-PDRK.
Wherein:
For insured persons working in territorial working conditions or in types of work that give the right to early assignment of an old-age insurance pension, the code of territorial working conditions or the code of special working conditions and conditions for early assignment of an insurance pension is not indicated, if when reflecting information in section 6.8 Form RSV-1 contains the following additional information:
The code "CHILDREN" is filled in if one of the parents of the child is granted leave to care for a child under the age of one and a half years.
The code "DLCHILD" is filled in if one of the parents is granted leave to care for a child aged from one and a half years to three years.
The code "DETIPRL" is filled in in case of granting parental leave until the child reaches the age of three years to the grandmother, grandfather, other relatives or guardians who are actually caring for the child.
The work experience can contain several lines.
Form RSV filling. Let's start first with the one who submits the Calculation of insurance premiums:
Persons making payments to individuals submit a calculation of insurance premiums to the tax authority:
The heads of the peasant farm submit the calculation of insurance premiums to the tax authority at the place of their registration (clause 3 of article 432 of the Tax Code of the Russian Federation).
When the last day of the term falls on a weekend and (or) non-working holiday, the end of the term is postponed to the next working day following it (clause 7, article 6.1 of the Tax Code of the Russian Federation). If the deadline for submitting the calculation of insurance premiums is violated, this may entail liability and other negative consequences.
When determining the method of submitting a calculation for insurance premiums, persons making payments to individuals must take into account the average number of such individuals for the previous settlement (reporting) period.
The calculation of insurance premiums in electronic form according to the TCS must be submitted if this indicator exceeds 25 people. This also applies to newly created organizations in which the number of named individuals exceeds the specified limit (clause 10, article 431 of the Tax Code of the Russian Federation).
Liability is provided for non-compliance with the procedure for submitting the calculation in electronic form.
If the indicator is 25 or less people, then the payers (including newly created organizations) decide for themselves how to submit the calculation: in electronic form or on paper (clause 10 of article 431 of the Tax Code of the Russian Federation).
Calculation of insurance premiums must be completed in the form approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / [email protected], in accordance with the Procedure given in Appendix No. 2 to this Order.
The list of structural units, which includes the calculation, is given in clause 2.1 of the Procedure for filling out the calculation of insurance premiums.
Organizations and individual entrepreneurs making payments to individuals must necessarily include in the calculation of insurance premiums (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums):
Payers of insurance premiums submit a calculation in the specified composition, regardless of the activities carried out (Letters of the Federal Tax Service of Russia dated 04/02/2018 N GD-4-11 / [email protected], dated 12.04.2017 N BS-4-11 / [email protected]).
Additionally, you must fill out (clauses 2.6, 2.7 of the Procedure for filling out the calculation):
If there are no indicators, then when drawing up the calculation, the rules of clause 2.20 of the Procedure for filling out the calculation of insurance premiums should be taken into account:
In practice, it happens that payers of insurance premiums submit a "zero" calculation, in which all quantitative and total indicators are filled with the value "0" ("zero"). If the organization does not conduct financial and economic activities, this does not affect its obligation to submit a calculation of insurance premiums. For the periods in which she did not make payments and other remuneration in favor of individuals, it is necessary to fill out and submit a calculation with zero indicators (Letters of the Ministry of Finance of Russia of 03.24. -4-11/ [email protected], dated 12.04.2017 N BS-4-11 / [email protected]).
In a relationship payments not subject to insurance premiums , the following rules apply:
Thus, reflected in the calculation base for calculating insurance premiums is defined as the difference between the amount of payments and other remunerations subject to insurance premiums and the amount not subject to taxation in accordance with Art. 422 of the Tax Code of the Russian Federation. Reason - Letter of the Federal Tax Service of Russia dated 08.08.2017 N GD-4-11 / [email protected]
The title page is filled out in accordance with the rules provided for in Sect. III Order filling out the calculation of insurance premiums. In particular, it is necessary to indicate in it (clauses 3.6, 3.8, 3.9 of the Procedure for filling out the calculation of insurance premiums):
Section 1 includes a summary of the obligations of the payer of insurance premiums. This section reflects (section V of the Procedure for filling out the calculation of insurance premiums):
AT line 001 "Payer's tariff code" Appendices 1 to Sec. 1, you must specify the applicable tariff code from Appendix No. 5 to the Procedure for filling out the calculation of insurance premiums (except for tariff codes “21” - “29”).
The calculation includes as many applications 1 to Sec. 1 (or separate subsections of this appendix), how many tariffs were applied during the settlement (reporting) period.
Base: clause 6.4 of the procedure for filling out the calculation of insurance premiums.
In subsection 1.1 of Appendix 1 to sect. 1, the amount of insurance premiums for the OPS is calculated. The data in it are reflected in the following breakdown: total from the beginning of the settlement (reporting) period, for the last three months of the settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period (Section VII of the Order filling out the calculation of insurance premiums).
The corresponding columns of the subsection shall reflect (section VII of the Procedure for filling out the calculation of insurance premiums):
Number of insured persons (line 010) - all employees registered in your organization, as well as those who work under the GPA. Line 010 may be larger than line 020. After all, line 010 will take into account women workers on parental leave who do not have payments subject to contributions.
Data on payments and contributions in subsection 1.1 must comply with the data in section. 3 for all employees (clause 7 of article 431 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of December 13, 2017 N GD-4-11 / 25417).
In subsection 1.2 of Appendix 1 to sect. 1, the amount of insurance premiums for CHI is calculated. The data in it are reflected in the following breakdown: total from the beginning of the settlement (reporting) period, for the last three months of the settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period (Section VIII of the Order filling out the calculation of insurance premiums).
The corresponding columns of the subsection shall reflect (section VIII of the Procedure for filling out the calculation of insurance premiums):
AT Appendix 2 to sec. 1, the amount of contributions for VNiM is calculated. The data in it are reflected in the following breakdown: total from the beginning of the settlement (reporting) period, for the last three months of the settlement (reporting) period, as well as for the first, second and third months of the last three months of the settlement (reporting) period (section XI of the Procedure filling out the calculation of insurance premiums).
The specified Appendix reflects (section XI of the Procedure for filling out the calculation of insurance premiums):
In line 070, indicate the accrued benefits at the expense of the FSS. The date of payment of the benefit and the period for which it is accrued do not matter. For example, the March child care allowance was accrued on June 30th and paid on July 9th. It must be shown in column 5 of line 070.
The amount in column 1 of line 070 of Appendix 2 must be equal to the amount in column 3 of line 100 of Appendix 3 to Sec. 1. Calculate the indicator for column 2 of line 090 according to the formula (Letter of the Federal Tax Service of November 20, 2017 N GD-4-11 / [email protected]):
If the result turned out with a “+” sign, that is, contributions to VNiM exceeded benefits from the FSS, in column 1 of line 090, put the sign “1”. If the value of the indicator turned out with the sign "-", put the sign "2" (Letter of the Federal Tax Service of 04/09/2018 N BS-4-11 / [email protected]).
Calculate and fill in columns 4, 6, 8, 10 of line 090 in the same order.
AT Annex 3 reflect only benefits from the FSS accrued in 2018. The date the benefit was paid and the period for which it was accrued do not matter. For example, a benefit accrued at the end of June, and paid in July, reflect in the calculation for half a year. Sick leave, which is open in June and closed in July, reflect only in the calculation for 9 months.
Do not indicate benefits at the expense of the employer for the first three days of the employee's illness in Appendix 3.
Enter all data on an accrual basis from the beginning of the year (clauses 12.2 - 12.4 of the Procedure for filling out the calculation).
In column 1, indicate in lines 010 - 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick days, and in line 030 - maternity leave. In lines 060 - 062, indicate the number of employees who received benefits (clause 12.2 of the Procedure for filling out the calculation).
In column 2, reflect (clause 12.3 of the Procedure for filling out the calculation):
Fill it out separately for each employee. Specify:
The category code of the insured person (column 200) for citizens of the Russian Federation is “NR”. Codes for foreigners: temporarily staying - VPNR, temporarily residing - VZHNR. If you pay contributions at reduced rates on the simplified tax system, the codes will be different: citizens of the Russian Federation - PNED, temporarily staying foreigners - VVED, temporarily resident foreigners - VZhED.
In columns 210 - 250, show payments to the employee and accrued contributions to the OPS from the base no more than the limit value for the 2nd quarter - monthly and total.
Section 3 must be completed for all insured persons for the last three months of the billing (reporting) period, including for persons in whose favor payments were accrued in the reporting period under labor relations and contracts listed in clause 22.1 of the Procedure for filling out the calculation of insurance premiums .
The procedure for filling out the details in sec. 3 clarified by the Federal Tax Service of Russia in Letter No. GD-4-11 of December 21, 2017 / [email protected]
In subsection 3.1 sect. 3 indicates the personal data of the individual - the recipient of income: full name, TIN, SNILS, etc. (clauses 22.8 - 22.19 of the Procedure for filling out the calculation of insurance premiums).
When filling out this subsection, we recommend checking the personal data of employees with the information from the form SZV-M, which was accepted by the PFR (Letter of the Federal Tax Service of Russia dated October 31, 2017 N GD-4-11 / 22115).
If an individual has not reported the TIN, you can use the online service "Find out the TIN" on the website of the Federal Tax Service of Russia. When there is no TIN data, in p. 060 section. 3 calculations are marked with a dash. The tax authority will accept such a calculation (Letter of the Federal Tax Service of Russia dated November 16, 2017 N GD-4-11 / [email protected], p. 2.20 of the Procedure for filling out the calculation of insurance premiums).
In subsection 3.2 of sect. 3 indicates information on the amounts of payments calculated in favor of an individual, as well as information on accrued insurance premiums for the OPS (clauses 22.20 - 22.36 of the Procedure for filling out the calculation of insurance premiums).
For persons who did not receive payments for the last three months of the reporting (settlement) period, subsection 3.2, sect. 3 does not need to be filled out (clause 22.2 of the Procedure for filling out the calculation of insurance premiums).
The calculation of insurance premiums for 2018 and subsequent periods is considered not submitted in the following cases (clause 7 of article 431 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia of December 13, 2017 N GD-4-11 / 25417):
In any of these cases, the inspectorate will send a notice of inconsistencies in the calculation within the following period (clause 7 of article 431 of the Tax Code of the Russian Federation):
You need to correct the errors and resubmit the calculation. The deadline for its submission is (clause 6, article 6.1, clause 7, article 431 of the Tax Code of the Russian Federation):
If the calculation is resubmitted within the specified period, it is considered submitted on the day of its initial submission (clause 7, article 431 of the Tax Code of the Russian Federation). If you submit the calculation again later than the deadline, you may be fined (clause 1, article 119 of the Tax Code of the Russian Federation).
In order to avoid errors and inconsistencies in the calculation of insurance premiums, you should check the correctness of its filling using Control ratios. They were sent by Letters of the Federal Tax Service of Russia of December 13, 2017 N GD-4-11 / 25417 and of December 29, 2017 N GD-4-11 / [email protected], and are also given in the Appendix to the Letter of the FSS of the Russian Federation dated 06/15/2017 N 02-09-11 / 04-03-13313.
The calculation is completed correctly if all the equalities listed in the control ratios are met.
The verification can be carried out through the program "Legal Taxpayer". It allows you to detect, among other things, those errors in which the calculation will be considered not submitted and it will need to be resubmitted.
Violation of the deadline RSV entails the following consequences:
A fine of 1,000 rubles. allocated to government budgets off-budget funds in the same proportion as the rate of insurance premiums of 30% for certain types of compulsory social insurance (Article 426 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated 06/30/2017 N BS-4-11 / [email protected]).
For example, for organizations that pay income to individuals, the distribution of the fine looks like this:
You need to pay the fine three different payments for the following CSCs:
Note that in case of violation of the deadline for submitting the calculation account transactions will not be suspended (Clause 3, Article 76 of the Tax Code of the Russian Federation, Letters of the Federal Tax Service of Russia dated May 10, 2017 N AS-4-15 / 8659, the Ministry of Finance of Russia dated April 21, 2017 N 03-02-07 / 2 / 24123).
For violation of the method of submission calculation, namely, presentation on paper, if the payer is required to submit it in electronic form, a fine is provided in the amount of 200 rub.(Article 119.1 of the Tax Code of the Russian Federation).
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.
Section III of the Procedure for 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 total amount remuneration for all employees for 2016 (845,000 rubles) and allocate a non-taxable amount (5,000 rubles), the total 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.
