Organizations and individual entrepreneurs making payments to employees / other individuals, until 2017, had to submit a report to their PFR branch in the form RSV-1 of the PFR (approved by Resolution of the Board of the Pension Fund of the Russian Federation of January 16, 2014 No. 2p). Today, this form has been replaced, which is submitted to the tax authorities.
You can download the RSV-1 PFR form.
RSV-1: deciphering the abbreviation
"RSV" stands for very simply, this abbreviation means "calculation of insurance premiums."
RSV-1: composition of the calculation
RSV-1 includes a title page and six sections:
- Section 1 "Calculation of accrued and paid insurance premiums";
- Section 2 "Calculation of insurance premiums at the rate and at the additional rate". It has five subsections that allow you to break down the accrued contributions by types of contributions (for compulsory pension and compulsory health insurance), as well as by various tariffs (for example, if your employees work in normal working conditions, as well as in harmful and / or dangerous);
- Section 3 "Calculation of compliance with the conditions for the right to apply a reduced tariff for the payment of insurance premiums";
- Section 4 "Amounts of recalculation of insurance premiums from the beginning of the billing period";
- Section 5. It was intended to reflect the information necessary to apply the exemption from paying contributions from payments in favor of students in professional educational organizations, educational organizations of higher education in full-time education for activities in a student team (included in the federal or regional register of youth and children state-supported associations) under employment contracts or under the GPA, the subject of which is the performance of work and / or the provision of services.
- Section 6 "Information on the amount of payments and other remuneration and the insurance period of the insured person".
RSV-1: submission deadlines
RSV-1 was presented based on the results of the reporting and settlement periods.
Reporting periods are the first quarter, half a year and 9 months, and the billing period is a calendar year (parts 1, 2, article 10 of the Federal Law of July 24, 2009 No. 212-FZ).
The specific deadline for submission of RSV-1 depended on the method of presentation of this calculation.
RSV-1 on paper
RSV-1 on paper had to be submitted no later than the 15th day of the second month following the reporting / billing period ().
Organizations / individual entrepreneurs had the right to submit paper reports if the average number of persons in favor of whom payments were made for the previous billing period was 25 or less people.
RSV-1 in electronic form
If the average number of persons in favor of whom payments were made for the previous billing period was more than 25 people, then the calculation of RSV-1 had to be submitted exclusively in electronic form (part 10 of article 15 of the Federal Law of July 24, 2009 No. 212-FZ ). This had to be done no later than the 20th day of the second month following the reporting / billing period (clause 1, part 9, article 15 of the Federal Law of July 24, 2009 No. 212-FZ).
RSV-1 and fines
For violating the method of presenting RSV-1 (if it was required to submit the calculation in electronic form, it was submitted on paper), policyholders were fined 200 rubles. (Part 2, Article 46 of the Federal Law of July 24, 2009 No. 212-FZ).
RSV-1 report for 2016
Since 01/01/2017, the Federal Tax Service has been administering insurance premiums. But RSV-1 for 2016 still had to be submitted to the FIU no later than February 15, 2017 on paper or no later than February 20, 2017 in electronic form.
After reporting for 2016, insurers did not submit the RSV-1 form to the FIU anymore. Since 2017, only some personalized information has been submitted to the Fund, and the calculation of insurance premiums.
RSV-1 monthly
There was a lot of talk about setting a monthly deadline for submitting the RSV-1 calculation. But neither in 2016 nor later did such changes occur - reporting on contributions is submitted quarterly.
In October 2020, the Russian Tax Service adopted an order that approved the calculation form for employee insurance premiums, which entered into force from the beginning of 2020. This calculation was introduced instead of forms RSV-1 and 2, RV-3, as well as 4-FSS. The fact of developing an updated form is due to the fact that the issues of accrual and payment of almost all contributions are transferred to the jurisdiction of the Federal Tax Service.
Taking this into account, it was decided to replace all reports that were submitted to various funds with one calculation, which the insured must submit to the tax office at the place of registration. However, it must be understood that this report does not completely abolish reporting to funds.
Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
It's fast and FOR FREE!
So, the Pension Fund will have to submit the SZV-M form monthly, as well as a new reporting form about the existing work experience, which is filled out based on the results of the whole year.
The Social Insurance Fund will still have to submit information about the insurance premiums of employees who were paid “for injuries”, since this particular component remained under the jurisdiction of social insurance and is not accompanied by a tax inspectorate.
Reasons for change
Starting this year, control over the payment of medical and pension insurance contributions, as well as contributions paid to the Social Insurance Fund in case of disability and in connection with the birth of a child, is carried out by the Russian Federal Tax Service. That is why, starting from January of the current year, it became necessary to introduce new reporting that employers provide for the payment of insurance payments.
The RSV-1 calculation form for insurance premiums from 2020 summarizes the reports that were used earlier (RSV-1 and 2, and РВ-3). However, this calculation does not include information about social contributions “for injuries”, since they, as before, remained under the jurisdiction of the Social Insurance Fund. It is assumed that information on them will be submitted to the FSS in the form of a separate document.
What is the difference between the new
The main distinguishing feature of the new form from those used previously is the fact that it is drawn up like a tax return. This is expressed in the fact that the document includes only those figures that belong to the accruals made in the reporting period. The amount of insurance premiums that were transferred, as well as the amount of debt at the beginning and end of the period, are not displayed in the document.
The forms, which were valid until the end of 2020, included fields in which it was necessary to put down the amount in which insurance premiums were not only accrued, but also paid. This made it possible to determine the amount of debt that the insured has to the fund (or vice versa) on the final day of a certain period.
The new calculation form includes sections containing the following information:
- generalized information about the obligations that the payer of contributions has;
- calculation of amounts intended for compulsory social insurance;
- calculation of the amount of contributions intended for medical and pension insurance, which is mandatory;
- expenses that were incurred in connection with the onset of temporary disability by the employee or due to motherhood;
- a breakdown of those payments that were made at the expense of money allocated from the federal budget;
- personalized information about the insured person.
Who submits the document and where
Since 2020, the RSV-1 calculation form for insurance premiums has been provided to the tax service by payers of insurance premiums, that is, persons who pay wages and other types of remuneration to individuals. persons.
Among them:
- companies;
- individual entrepreneurs;
- separate divisions of companies;
- other individuals who are not individual entrepreneurs;
- farm managers.
Enterprises must submit a new reporting form to the tax office at their location. Subdivisions of companies submit a report at the location of such a separate subdivision. As for individuals, as well as individual entrepreneurs, they submit a document at the place of residence.
The structure and content of the RSV-1 calculation form for insurance premiums from 2020
The updated form is a document consisting of a title page and three sections. The first two of them contain a certain number of applications: the first contains ten, the second section contains only one application.
For each policyholder, the submission of the following parts of the document is mandatory:
- Front page.
- The first section, which contains generalized information about insurance premiums that must be paid to the state budget.
- Calculation of the amount of pension payments, which is contained in Appendix 1 to the first section (in subsection 1.1.).
- Calculation of amounts for compulsory medical insurance - subsection 1.2. to the same application of the first section.
- The second appendix of the first section, which indicates the calculation of contributions in the event of temporary disability or in connection with the birth of a child.
- The third section with personalized data about insured persons.
All other applications are filled out only if the policyholder has the relevant information that must be entered in them.
For example:
- expenses for compulsory social insurance for temporary disability;
- payments from the federal budget;
- calculation of amounts using a reduced tariff by payers of insurance premiums, etc.
When filling out the form, the amounts in rubles with kopecks are indicated. Cells that are not filled should not be left empty, dashes should be put in them. Words in lines are written in capital letters. The Federal Tax Service approved the procedure for filling out this calculation, enshrined in the same order that approved the form. It is this document that should guide the preparation of the report.
The form can be filled out in the following order:
| First step | Filling in personalized data of the third section. Information about all insured persons for the last quarter is entered here. If there are more than one employee, the amount of information entered into the calculation must correspond to their number. |
| Second | Entering data into subsection 1.1. the first section, in which information about pension contributions is entered. To do this, the personalized accounting data that were entered in the third section are summarized and transferred to the appropriate fields. It must be remembered that the sum of personalized indicators must correspond to the indicators entered in subsection 1.1. |
| The third | Subsection 1.2 is filled in. the first section, which displays contributions for compulsory health insurance. This information is included exclusively in this section and is not found in other lines of the report. |
| Fourth | The second appendix of the first section calculates the amounts of insurance payments in terms of social insurance. In the event that in the billing period there were expenses for sick leave or other kinds of social benefits, this should be reflected in the third appendix to the first section. In this regard, line 070 of the second appendix of the first section must be completed. |
| Fifth | When information is entered for each of the types of contributions, the last data is entered in section 1, which is a summary. It indicates the amount of insurance premiums that must be paid to the state budget. |
| The final stage | Numbering of all completed sheets of the Calculation indicating the number of pages in a separate line of the title. Each section must be signed by the director and dated. |
Payment period
In 2020, the term for paying contributions does not change - this is the 15th day of the month that follows the month when contributions were accrued. It is important to know that the deadline for submitting reports on insurance premiums has changed. This is enshrined in paragraph 7 of Article 431 of the Russian Tax Code. According to its provisions, the approved calculation regarding insurance premiums must be submitted by the 30th day of the month following the reporting period. The reporting period is each quarter of the year.
Thus, in 2020, the first report to be submitted in the RSV-1 form is the report for the first quarter. Since the last day for submitting the report falls on April 30 - and this is Sunday, and the first working day is May 2, 2020 (May 1 is an official holiday non-working day), the calculation must be submitted exactly before May 2.
Organizations and private entrepreneurs that employ more than 25 people must submit to the tax service a calculation regarding insurance premiums electronically by sending it using telecommunication channels. The remaining payers of contributions have the opportunity to submit a report on paper.
Every quarter, all companies, as well as entrepreneurs who pay salaries to employees, are required to submit a calculation of contributions for mandatory pension and medical insurance approved in the RSV-1 form to the Pension Fund of Russia.
Starting next year, in connection with the transfer of authority to accept settlements on contributions submitted by their payers, the Federal Tax Service will also change the form of calculation. Until the end of 2016, RSV-1 reports will still be accepted.
Changed deadlines for submitting the RSV-1 calculation from 2016
The table below fixes the deadlines for the submission of the report this year, depending on the method of its submission to the fund for the past quarter.
Due to the fact that May 15 and November 20 fall on Sunday, and August 20 on Saturday, the reporting date moves to a business day after the weekend falling on the reporting dates - May 16 and November 21, as well as August 22.
Attention! If there are more than 25 employees, then the reporting is submitted exclusively in electronic format.
Features of filling in a single calculation form RSV-1
For more than a year, RSV-1 has been carried out according to a single form, including:
- amounts of pension contributions;
- the amount of contributions required for accrual in compulsory medical insurance;
- personal calculations for a single employee of contributions to the PF.
The main advantage of the introduced new calculation form RSV-1 is a significant reduction in the volume of the submitted calculation, a significant reduction in the laboriousness of its preparation compared to the previously used algorithm for submitting calculations, and a decrease in the number of errors made.
Features of the updated RSV-1 report
A number of features of a single form allows you to summarize the current accruals and calculations of contributions and correctly reflect the debt for all previous periods:
- now contributions are made by a single order without distribution by the payer into parts;
- section 4 is fully reserved for fixing recalculations for any reasons made for the period starting from 2010;
- section 2.4 appeared, providing for the calculation of sums insured in accordance with the application of special rates;
- information about the transferred contributions is omitted in personal data.
Attention! Any adjustments to information submitted for previous reporting periods must be submitted using forms valid at the time of preparation of the primary reporting and be accompanied by the sixth section.
Who should complete which sections?
Let us present a short list of organizations filling out certain pages of the updated RSV-1 format in the table below.
chapter | for which organizations | peculiarities |
| title page | ||
| 1 | ||
| 2.1 | separate rate - hotel calculation sheet | |
| 2.2, 2.3 and 2.4 | for payers of contributions at additional rates | when using additional tariffs |
| 2.5.1 | any contributors | availability of payments to individuals |
| 2.5.2 | submitting corrected forms | |
| 3 | companies for which Law No. 212-FZ provides for the use of reduced tariff rates | reduced tariff |
| 4 | when there is a change in the information provided for previous periods | by the amount of the difference in the reports |
| 5 | paying for the work of full-time students who are members of student teams | |
| 6 | for everyone who has employees |
Some subtleties of the design of the title of the form
Let us dwell on the features inherent in the RSV-1 report.
Feature #1. When submitting corrections, you need to put down the code of the reason for their submission, presented in the table below.
When changing the calculation with reasons for the first two codes, section 6 must be submitted simultaneously according to the following rules:
- when the deadline for submitting the calculation has not passed, then the information is assigned the type "initial";
- when the deadline for submitting the calculation has passed, then the post-accounting data “corrective” or “cancelling” are submitted.
Feature #2. If the report is submitted for the last time due to the termination of activities, then the letter “L” is put in the designated cell, otherwise - a dash.
Feature #3. OKVED is affixed according to the current classifier of types of activity.
Feature #4. The number of persons reflected in the cell must be equal to the number of information from the 6th section and the total of column 4 of subsection 2.5.1 for a particular quarter.
Calculation in the RSV-1 form in the FIU: Procedure
- Section 6 - for everyone to whom accruals were made in the reporting period.
- Section 2.5 - information on submitted bundles according to accounting.
- Title page.
- Section 2, other sections, providing for the use of additional or reduced tariffs.
- The first section is a summary calculation compiled at the last moment based on the information disclosed in the remaining calculation sheets.
Let us analyze an example of the design of section 2 of the RSV-1 form.
Example #1
For the first three months of this year, seven workers received 618 thousand rubles. Of these:
- for temporary disability - 32 thousand rubles.
Accruals from April to June 2016:
- in April - 207,000 rubles, of which 8,200 rubles on sick leave, the number of those who received earnings - 7 people;
- for May - 192,000 rubles. – number of employees – 6;
- for June - 213,000 rubles. assigned to 7 employees.
None of the contributions exceeded the limit for their accrual.
How to complete section 2.1. shown in the table below. The names of rows and columns are abbreviated, rows without indicators are omitted.
reflected indicator | line | Total since the beginning of 2016 | for the 2nd quarter | ||
| April | May | ||||
| The amount of accruals to individuals | 200 | 1230000,00 | 207000,00 | 192000,00 | 213000,00 |
| Non-contributory amounts | 201 | 40200,00 | 8200,00 | – | – |
| Amount to be Contributed | 204 | 1189800,00 | 198800,00 | 192000,00 | 213000,00 |
| Contributions payable | 205 | 261756,00 | 43736,00 | 42240,00 | 46860,00 |
| Number of employees who are paid insurance premiums | 207 | 7 | 7 | 6 | 7 |
for health insurance |
|||||
| The amount of accruals to individuals | 210 | 1230000,00 | 207000,00 | 192000,00 | 213000,00 |
| Non-contributory amounts | 211 | 40200,00 | 8200,00 | – | – |
| Amount to be Contributed | 214 | 1189800,00 | 198800,00 | 192000,00 | 213000,00 |
| Contributions due | 215 | 60679,80 | 10138,80 | 9792,00 | 10863,00 |
In this case, the calculation of the values of line 204 is performed according to the formula:
∑p.204 = ∑p.200 – ∑p.201
And the calculation of contributions is made on the basis of the taxable amount and their current rate. In our case, this is the usual rate:
∑p.205 = ∑p.204 x 22%
Contributions for other tariffs are calculated similarly.
The next stage of the calculation
Based on the calculations made in sections 2, 3, as well as data on the opening balance of contributions as of January 1, 2016 and contributions transferred from April to June, the 1st section of the RSV-1 is filled out.
Example #2
Let's use the information from Example #1 and information on the amounts transferred from the beginning of the year to the PFR and the MHIF:
- As of January 1 of this year, there is an overpayment of contributions to the PFR in the amount of 120 rubles, and a debt in favor of compulsory medical insurance in the amount of 50 rubles.
- From January to March of this year, 86,920 rubles were transferred. in the FIU and 20150 rubles. - in FFOMS.
- During the second quarter of 2016, the transfers of contributions amounted to:
- in April - 42,000 rubles. in PF and 9,736 rubles. - on OMS;
- in May - 43,736 rubles. in the Pension Fund and 10,138.80 - for CHI;
- in June - 42,240 rubles. in PF and 9,792 rubles. - on OMS.
We will show the completion of columns 1, 2, 3 and 8 in the table below. At the same time, for convenience, the names of the lines and the graph will be given more capaciously.
calculated indicator | line | Contributions to the FIU since 2014 | Contributions to the FFOMS since 2014 |
|
| gr. one | gr. 2 | gr. 3 | gr. eight | |
| Opening balance… of contributions as of 01/01/2016 | 100 | – 120 | 50 | |
| Total accrued contributions for 2016 (∑line 114 and accrued contributions for January-March) | 110 | 261756,00 | 60679,80 | |
| of which for the 2nd quarter | April | 111 | 43736,00 | 10138,80 |
| May | 112 | 42240,00 | 9792,00 | |
| June | 113 | 46860,00 | 10863,00 | |
| Total contributions due for 3 quarterly months (∑lines 111,112,113) | 114 | 132836,00 | 30793,80 | |
| Total payable (∑lines 100,110,120) | 130 | 261636,00 | 60729,80 | |
| Total contributions paid in 2016 (∑lines 144 and contributions paid for January-March) | 140 | 214896,00 | 49816,80 | |
| of which for the 2nd quarter | April | 141 | 42000,00 | 9736,00 |
| May | 142 | 43736,00 | 10138,80 | |
| June | 143 | 42240,00 | 9792,00 | |
| Total listed in Q2 2016 (∑lines 141,142,143) | 144 | 127976,00 | 29666,80 | |
| Outgoing balance of settlements with PF ... as of 06/30/2016 (difference in lines 130 and 140) | 150 | 46740,00 | 10913,00 | |
In the balance of initial and final with a minus, the overpayment of contributions is indicated, with a plus - the debt on them.The balance in line 100 of the calculation is unchanged throughout all four reports for the entire current year.
Answers to topical issues of registration of RSV-1
Question number 1. How to correctly fill in the cell of the title page with the indicator of the average headcount and why is it needed?
Answer. The average headcount is calculated in accordance with the rules approved by the statistical authorities. This indicator is needed to determine the possibility of applying reduced tariffs, as well as the obligation to submit a report in one form or another: on paper or using electronic means.
When calculating the average headcount, it is necessary to take into account all categories of workers to whom accruals were made:
- working under labor contracts, including external part-timers;
- persons performing work within the framework of a concluded civil law contract.
Question number 2. Is it necessary to certify the calculation presented on paper with a company seal?
Answer. Starting from June 4, 2015, this form must be certified with a seal only if the enterprise has it, which is reflected in its constituent documents.
Question number 3. What to pay attention to when filling out the 4th section of a single calculation?
Answer. It is issued in the event of any corrections being made for any period.
- All amounts of adjustments are either amounts for additional charge or for reduction, i.e. the difference between the indicator of the calculation submitted with an error and the actual indicators.
- When the taxable base changes, the contributions intended to be paid directly to the pension fund and contributions to the MHIF are also adjusted.
- Only the totals from this section are transferred to section 1.
- Difference amounts are shown for each adjusted month and for each correction reason code:
- 1 - base - desk check;
- 2 - field check;
- 3 - self-correction of the mistakes made;
- 4 - adjustment of the base for calculating contributions in the absence of errors, but when circumstances change after the reporting period, for example, the return of vacation pay upon dismissal issued to the former employee in advance.
Question number 4. Do I need to submit changed information about employees when filling out the 4th section?
Answer. If the specified section in the calculation and the corresponding lines from the first section are filled out, then you must also submit the corrected information on employees when correcting the report:
- since 2014, section 6 has been submitted with a mark of the type of data submitted “corrective” or “cancelling”;
- when correcting reports for the years from 2010 to 2013, corrected information on workers must be submitted according to the forms SZV-6-1, SZV-6-2 or SZV-6-4 in force at that time.
In addition, when changing the information of previous periods, subsection 2.5.2 of the current unified calculation is filled in.
Question number 5. What to be guided by when filling out the code of insured persons in the sixth section?
Answer. The code is taken from the parameter classifier, which are designed to fill in personal information about the amounts of accrued earnings and contributions calculated from them. It is in Appendix 2 to the approved form RSV-1.
Question number 6. How is the underestimation of the taxable base and the contributions calculated from it punished?
Answer. In case of an underestimated amount of contributions, when the deadline for their transfer has already expired, the organization faces a fine of 20% of the amount of contributions not received by the fund.
Question number 7. Is it possible to avoid a penalty if an error is discovered that has led to an underestimation of the amount of contributions due for past periods that have already passed the due date?
Answer. Yes, it's possible. When an enterprise detects an underestimation of the base before it is discovered in the Pension Fund and independently corrects the report. Before sending it, it is necessary to transfer the amount of the discovered arrears and penalties for the entire period until the moment of repayment of the overdue payment.
For the entire past year, policyholders must submit the RSV-1 calculation to the FIU. Despite the fact that the document is not new, sometimes force majeure circumstances arise when entering information into the form.
What is the PFR RSV-1 form and what difficulties may arise when entering numbers (for contributions), we will consider in the article. You can download the form RSV-1 PFR at.
Any employer, regardless of the chosen taxation system, must complete and submit the RSV-1 form to the FIU.
The full title of this document is: Calculation of accrued and paid contributions. When filling out this document, the contributions that were accrued and paid to such structures as the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund are indicated.
The document displays specific amounts that were accrued and paid to employees for the following purposes:
- For the pension of the employee who is responsible for the insurance.
- Contributions going to the funded part of the future pensioner.
- Part of the funds for payment in honey. fear of the central (federal) fund.
- To pay fees for medical fear of the regional fund.
This report is completed and submitted to the controlling body, the FIU, once a quarter. Reporting periods are 1 quarter, half a year, 9 months and the last quarter closes the accounting year - annual.
Who submits the RSV-1 report?
State. the body, on the basis of Federal Law No. 212, obliged the following legal entities and individuals to fill out and provide the document:
- Merchants who have hired employees in their staff.
- Individuals who, although they are not individual entrepreneurs, have entered into an agreement of any nature with another person.
- All organizations and firms, regardless of the tax regime.
If the contract with the employee is concluded, it means that the obligations of the insured include not only the payment of contributions, but also the completion of reporting documents. For example, in the form of RSV-1 PFR. You can download and fill out the form on the PFR website or on our website.
Procedure for filling RSV-1
We decided that the document is filled in by employers-insurers. And everyone determines for himself which sections to fill out. As a rule, the standard filling consists of the following sections of RSV-1:
- first page (title);
- section 1;
- subsection 2.1;
- section 6.
Other sections are filled in if additional accruals on insurance premiums have been made.
Thus, the RSV-1 form will be filled out according to the data that were accrued and paid in the organization.
Title page
Before proceeding with filling out the main sections of the document, you need to fill out the first sheet (title page). It must include the following information about the employer:
- Full name of the insured;
- TIN and KPP of the employer;
- registration number issued by the FIU;
- OKVED. This code is issued by NO when registering a company or merchant;
- telephone.
All fields on the title page must be completed. If something is missed, it will already be considered a violation.
The first section - Calculation of accrued and paid insurance premiums
Filling out the first section of reporting, usually responsible persons do not experience difficulties. The main thing is to enter the correct numbers.
So, in the first section of the form, you will need to indicate the total amounts that were accrued and paid for all employees. All data entered in this section is taken from section 6. Therefore, before filling out the first sheet, you can enter data in the sixth section.
Sixth section - Information about the insured persons
This includes individual data for each employee. The following information is required when filling out RSV 1:
- Full name of the insured persons;
- SNISL employee;
- contributions accrued to specialists;
- the amount of the contribution that was paid for the employee.
Each calculation sheet is signed by the head of the company.
Deadlines for submission of RSV-1 PFR and fines
It is important to remember that the deadlines for submitting the document are different. If there are fewer people in the organization’s staff, then you can take it on paper. The deadline for submitting a document for this format is the 15th of the reporting quarter. If the RSV form is provided electronically, then it must be submitted on the 20th. This date is determined for those insurers who have more than one person in the staffing table.
In no case should you be late with the deadlines for submitting documents. A report not submitted on time imposes a fine on the company.
If the form was not submitted in the format established for the enterprise (they must be submitted electronically, but submitted on paper), then the fine will be 300 rubles.
If the document was submitted late, then a penalty is imposed, which is 5% of the amount of the specified contributions. The fine cannot be less than 1,000 rubles, but not more than 30% of the amount of contributions.
For example, LLC "Lotos" handed over the calculation via the Internet in November, although they were supposed to hand it over on the 21st. It turned out that the delay in submitting the document was less than a month.
- Pension contributions - 35,000.
- Honey. contributions-7 500.
We calculate the amount of the fine - 35,000 + 7,500 * 5% = 2,125 rubles.
If you are working in the 1C program, then this video will help you fill out RSV-1:
Until 2017, reporting to insurance funds was provided on the RSV form - one quarterly. The RSV-1 form was mandatory for legal entities and individuals who created jobs for other citizens. Since 2018, the accounting of insurance premiums has been transferred to the jurisdiction of the tax authorities. At the same time, the forms of reporting have also changed. Do I need to provide RSV-one in 2018? Let's figure it out.
What it is
The described reporting was sent to two funds:
- Pension (PFR);
- on compulsory health insurance (FOMS).
Attention: since the beginning of 2018, the forms have been replaced. Now information is submitted to the FIU on new forms:
- SZV-M;
- SZV-STAZH.
Who must complete
Reporting on the SZV form - one is required to be provided by employers, which include:
- legal entities that have concluded with other people:
- labor agreements;
- civil law contracts;
- self-employed citizens creating jobs.
About timing
According to the methodology in force until 2018, the calculation was provided quarterly until:
- before the 15th day of the month following the reporting period, on paper;
Its frequency is:
- for 1 quarter;
- for half a year;
- for 9 months;
- per year.
Is it served in 2018
Due to the fact that this reporting includes an annual frequency, in 2018 it is necessary to provide it for the last time:
- until February 15 on paper;
- up to the 20th - in electronic form.
How to provide
The legislation obliges to file RSV - one in two versions:
- on paper, two copies must be prepared:
- one remains in the fund;
- on the second, a mark of receipt is put;
- The electronic version has the following features:
- Mandatory for organizations employing more than 25 people;
- must be digitally signed.
Where to apply
- Enterprises and organizations are required to send the described calculation to the PFR department at their location:
- branches and separate subdivisions with their own accounting are sent to the appropriate subdivision.
- Individual entrepreneurs are guided by the address indicated in the registration documents.
Methods of transfer to funds
Organizations with a small number of employees and individual entrepreneurs can submit reports:
- personally;
- through a representative (a power of attorney is required);
- by mail with a description of the attachment.
The electronic version, which is mandatory for enterprises with a large staff, is sent via the Internet connection or on a flash drive. It must be digitally signed.
Attention: registration of the electronic signature of the head takes one or two working days. The cost of work varies between 6,500 - 7,500 rubles.
Filling rules
The methodology for entering this into RSV-one was approved by the Resolution of the Board of the PFR No. 2P dated 01/16/2014. In addition, changes and additions were made to it. When filling out reports, it is necessary to strictly follow these methodological recommendations.
The reporting consists of six sections. In each, you must enter the appropriate data, focusing on the name of the cells.
Important: the information entered in the form is coded. It is necessary to study the instructions for filling out so as not to make a mistake. Download for viewing and printing:
General data entry requirements
When filling out the form, you must follow the general rules. They are:
- Each page must contain a registration number. It is placed at the top of the page.
- Only one indicator can be entered in a cell.
- Dashed columns are filled in for which there are no indicators. The exception is the sixth section. It does not have dashes.
- Not allowed:
- corrections;
- mistakes;
- adjustments.
- Each sheet must be signed. The date is placed next to it.
- A seal impression (if available) is placed on the title page. It says "M.P"
Fill Features
Form RSV one contains information about:
- personal data of each worker;
- insurance premium made for him in:
- MHIF;
- recalculation of payments (section 4);
- adjusting amounts for special rates (Section 2.4).
Reporting according to the described form is collected from sections, some of which are not filled out by individual groups of payers. The following pages are required:
- title;
- sections:
- 2.5.1;
- For payers applying additional rates, parts 2.2, 2.3 and 2.4 are intended.
- If an enterprise uses reduced rates in accordance with the law No. 212, then part 3 must be completed.
- Enterprises employing students are required to complete the fifth section.
- Corrective information is entered in parts 2.5.2 and 4.
Recent changes in filling rules
The changes affected the procedure for entering data into the updated form in 2016. They are:
- Organizations are required to provide updated data before mandatory reporting (after the first day of the fourth month following the reporting one). At the same time, parts 2.5 and 6 are not included in the additional form.
- If there is an overpayment, then the values of lines 150, 100, 140 and 130 are checked:
- the indicator from column 5 150 of the line should be equal to the sum of the values of columns 3 and 4 (of the same line).
- Clarified use of codes:
- "CHILDREN" means that a person is on leave to care for a baby for one and a half years;
- if the child is already 1.5 years old, but not three years old, then the code "DLCHILD" is put;
- "DETIPRL" is used to refer to parental leave granted to:
- guardian;
- grandmother or grandfather;
- other relative (not a parent).
- "NEOPL" is used to identify periods of leave without pay or forced downtime due to the fault of the worker;
- the period of advanced training is encoded with the sign "QUALIF";
- if a citizen is involved in the performance of state or public duties, then “SOCIETY” is put;
- donor days show as "SDKROV";
- the stay associated with suspension from work is encoded with the sign "SUSPENDED".
What to do if the activity was not carried out
Enterprises and entrepreneurs who did not accrue earnings are still required to submit a form to the FIU. This fills in the title and the first two sections. Failure to provide a zero report is equated to a violation of the deadlines for its submission.