RSV-1 for the 3rd quarter of 2016 submitted according to the appropriate instructions for completion. It is known that the RSV-1 Pension Fund of the Russian Federation must report to absolutely all employers (this includes even those that did not accrue and, accordingly, did not pay wages in 2016).
22.08.2016Instructions for filling out can be found below. Form RSV-1 of the Pension Fund of Russia was approved by a resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014. under No. 2p (according to the edition dated 06/04/2015 under No. 194p). It is worth paying attention to the fact that the form has not been changed to date. A similar form was proposed for completion during reporting for the 1st quarter, as well as the first half of 2016.
It is necessary to clarify the point in which the RSV-1 for the 3rd quarter of 2016 is filled out.
Instructions for filling out are presented in step-by-step form.
Step one
Here you should figure out which sections and subsections should be filled out. Thus, all employers must fill out the following:
- Title page.
- Section 1, which is called “Calculation of accrued and paid insurance premiums.”
- Subsection 2.1., which is called “Calculation of insurance premiums according to the tariff”.
If in the 3rd quarter of 2016 If there was at least one employee, then it is necessary to additionally fill out section 6 (individual data regarding each employee is presented here), as well as subsection 2.5, which is called “Information on bundles of documents.”
As for the remaining sections and subsections, they are not mandatory to complete: they should be submitted only if the relevant data is available.
Thus, subsections 2.2-2.4 need to be completed only if contributions to the Pension Fund are paid in accordance with additional tariffs.
Subsection 3.1 is intended for those paying contributions at reduced rates. Section 3.2 must be completed if the organization/firm applies the simplified tax system and conducts activities included in the list of preferential categories (in accordance with Article 58, paragraph 8, part 1 of Law No. 212). Subsection 3.3 is completed if a particular non-profit organization pays contributions based on reduced tariffs (Article 58, paragraph 11, part 1 of Law No. 212).
It should also be noted that subsection 3.1 should be completed if the activity concerns an IT company or reduced rates are applied based on Article 58, paragraph 6, part 1 of Law No. 212.
Section 4 is completed when reporting if there are corrections of errors for previous periods, additional accruals, and adjustments to contributions. In the latter case, the amount of the adjustment is reflected in line 120 of section 1.
Section 5 is completed if this or that organization, during the reporting period, made payments of remuneration for work in a student group, which is included in the register of youth and children's associations receiving state support.
Step two
At this stage, individual information is filled out regarding all employees (Section 6) working in a particular company/organization in the 3rd quarter of 2016. Please note that information must also be submitted for individuals working on the basis of civil law contracts.
Step three
After section 6 is completely filled out, you must go to subsection 2.5 to enter data regarding the bundles of documents from section 6.
Step four
The title page is filled out and the necessary data is entered into it. It should be noted that the title page does not indicate the number of employees, but the average number of employees. As for the number of insured persons, this refers to the number of employees for whom individual data is submitted.
Step five
Subsection 2.1 is filled in, which includes the amounts of accrued payments, as well as contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund.
Step six
Now it’s time to fill out (if any) additional sections and subsections (subsections 2.2-2.4, 3.1-3.3, section 4, section 5).
Step seven
The last step will be filling out section 1, in which you should enter data regarding accrued and paid insurance premiums to the FFOMS, Pension Fund. It is necessary to calculate the amount of debt/overpayment at the end of the 3rd quarter of 2016.
Changes were made to the PFR form RSV-1, starting with reporting for the first half of 2015. In addition, since the beginning of this year, the requirements for methods of presenting calculations have changed. Now the obligation to submit RSV-1 to the Pension Fund of the Russian Federation has appeared for policyholders whose number of employees exceeds 25 people. These innovations have raised questions among policyholders regarding the formation and submission of RSV-1 to the Pension Fund of the Russian Federation, the answers to which are in the article by 1C experts.
On paper or electronically?
The legislation provides for two ways to submit RSV-1 to the Pension Fund - on paper and electronically. According to Part 10 of Article 15 of Federal Law No. 212-FZ dated July 24, 2009, policyholders are required to submit a calculation in electronic form if for the previous calendar year the average number of individuals receiving payments and other remuneration in the organization exceeded 25 people. For a new organization, the average headcount for the current year is taken into account.
If there are fewer employees receiving payments, the organization has the right to choose whether to submit RSV-1 on paper or electronically.
Somewhat different conditions are established in paragraph 2 of Article 8 of Federal Law No. 27-FZ dated April 1, 1996 regarding the submission of information about insured persons: an electronic calculation will have to be submitted in the case where the organization has 25 or more insured persons. Thus, if an organization employs exactly 25 people, the situation becomes moot.
Uncertainty also arises when there is a difference between the average number of individuals receiving payments and other remuneration and the number of insured persons. For example, if an organization employs temporarily staying foreign citizens - highly qualified specialists or citizens of countries with which agreements on temporary labor activity have been concluded, then they receive remuneration and participate in the calculation of the average headcount, but are not included in the number of insured persons.
In controversial situations, it is better to submit the payment electronically in order to exclude possible claims and fines from the fund.
How to calculate the number of employees?
Federal Law No. 27-FZ refers to the number of insured employees, but this indicator changes during the reporting period. According to Federal Law No. 212-FZ of July 24, 2009, it is necessary to determine the average number of persons receiving payments from the organization.
There are two indicators on the title page: the number of insured persons and the average number of people on the payroll. These two values may not be the same.
The number of insured persons is the number of individual information (sections 6) included in the RSV-1 PFR report.
The list of employees includes hired employees who worked under an employment contract and performed permanent, temporary or seasonal work, as well as the owners of the organization who worked and received wages in this organization. The list of employees for each calendar day takes into account both those actually working and those absent from work for any reason.
A detailed list of employees included in the payroll as whole units consists of more than 20 points and is contained in the recommendations of Rosstat.
The following employees are not included in the payroll:
- hired part-time from other organizations;
- those who performed work under civil contracts;
- the owners of this organization who do not receive wages,
- and some others.
When determining the average number of employees, some employees on the payroll are not included in the average number, and some who are not included in the payroll, on the contrary, are added.
So, for example, the following are excluded when calculating the average headcount:
women on maternity leave and child care leave; employees studying in educational institutions and who were on additional leave without pay, entering educational institutions who were on leave without pay to take entrance exams in accordance with the legislation of the Russian Federation.
To add to the average number should be persons recruited to work under special contracts with government organizations for the provision of labor (military personnel and persons serving a sentence of imprisonment).
Employees who worked part-time in accordance with an employment contract, staffing schedule, or transferred with written consent to part-time work are taken into account in proportion to the time worked when determining the average number of employees. But those who worked part-time at the initiative of the employer or in accordance with the legislation of the Russian Federation, including disabled people, are counted as whole units in the average number.
When calculating the average payroll number for a month, the payroll number for each day is summed up and divided by the calendar number of days in the month.
The average headcount for the period is determined by adding the average headcount by month and dividing by the number of months.
What date is the calculation due in 2015?
A report in form RSV-1 for 9 months in electronic form must be submitted to the Pension Fund no later than November 20, 2015. Policyholders who have the right to submit a report in paper form can submit a calculation no later than November 16 (11/15/2015 falls on a Sunday).In what form should the RSV-1 be submitted to the Pension Fund?
The report to the Pension Fund on insurance premiums for 9 months, similar to the semi-annual one, is submitted in an updated form. The new form and the procedure for filling it out were approved by Resolution of the Board of the Pension Fund of the Russian Federation No. 243p dated July 2, 2015, registered by the Ministry of Justice on July 24, 2015 No. 38164 (Fig. 1).Why was the form updated?
The need to change the RSV-1 form of the Pension Fund (see Fig. 1) arose in response to changes in legislation:
- federal laws on funded and insurance pensions came into force (No. 424-FZ and No. 400-FZ of December 28, 2013);
- the maximum value of the base for calculating insurance premiums for compulsory medical insurance has been abolished;
- reduced insurance premium rates (7.6%) were established for participants in the free economic zone in Crimea and Sevastopol who received the status of resident of the territory of rapid socio-economic development (in Federal Law No. 212-FZ of July 24, 2009);
- Some reduced tariffs established for 2012-2014 ceased to apply. for agricultural producers, folk crafts, public organizations, etc.
What has changed in the updated form?
Title page. The word “adjustment” in the names of the fields on the title page of the updated RSV-1 form has been replaced with the word “clarification” and the fields are now called “Clarification number” and “Reason for clarification”. The filling rules have not changed. There can still be 3 reasons for clarification:
- 1 - clarification of the Calculation regarding indicators relating to the payment of insurance contributions for compulsory pension insurance (including at additional rates)
- 2 - clarification of the Calculation regarding changes in the amounts of accrued insurance contributions for compulsory pension insurance (including at additional rates)
- 3 - clarification of the Calculation regarding insurance premiums for compulsory medical insurance or other indicators that do not affect individual accounting information for insured persons.
If a clarifying form RSV-1 is generated, in which only the record of length of service is changed, then according to information from the Pension Fund of the Russian Federation, the clarification code in this case is 2.
Section 1. The names of columns 6 and 7 have been changed. The categories of payers of insurance contributions for compulsory pension insurance at an additional tariff were previously determined by Federal Law No. 173-FZ of December 17, 2001, and now by Federal Law No. 400-FZ of December 28, 2013.
The title of line 120 has been changed to “The amount of recalculation of insurance premiums for previous reporting (calculation) periods from the beginning of the billing period.” The word “additionally accrued” has been replaced by “recalculation amount,” which means that this line now reflects the amount of recalculation of contributions for previous periods in all cases - both for additional accruals and for overpayments of contributions.
The rule for filling out line 150 has changed due to the fact that previously additional accruals and overpayments for the insurance and savings parts were reflected separately; now this line indicates only the balance of insurance premiums payable. Moreover, if you overpay, the value will have a minus sign.
Section 2. The content of lines 213-215 has changed. In line 213, due to the abolition of the maximum base for compulsory health insurance, instead of the amount of excess, the base for calculating contributions is reflected. Line 214 contains the amounts of MHIF insurance premiums, and line 215 shows the number of insured persons from whose remuneration MHIF contributions are calculated.
The rules for filling out column 3 on lines 205, 206 and 214 have changed. When acquiring or losing the right to use a reduced tariff based on the results of the reporting period in DAM-1, one table of subsection 2.1 with a new tariff code is now filled in, rather than two tables with the old and new codes , as it was before.
Section 3. The subsections are brought into line with the current reduced tariffs.
Section 4. The title of the section has changed to “Amounts of recalculation of insurance premiums from the beginning of the billing period.” Similar to the changes in section 1, “additional accruals” are changed to “reaccruals”. Section 4 deciphers the recalculation specified in section 1. The basis for recalculation (codes) has become more numerous. Added code 4 for adjustments to the base for calculating contributions for past periods that are not related to errors. When filling out section 4, the program takes into account whether an updated calculation for the half-year was submitted.
Section 6. In the individual information in the new detail “Information on the dismissal of the insured person,” the symbol “X” indicates employees who worked under an employment contract and were dismissed during the last quarter. For citizens who worked under a civil contract, this field is not filled in
The procedure for filling out lines 400 (410) of Section 6 has changed. The indicators in them are now indicated on an accrual basis from the beginning of the billing period and taking into account recalculation amounts.
The codes of policyholders with a reduced tariff are brought into line with the current reduced tariffs. A number of codes have been excluded and codes have been added for participants in the free economic zone in the territories of the Republic of Crimea and Sevastopol (KRS, VZhKS, VPKS) and for residents of territories of rapid socio-economic development (TOR, VZhTR, VPTR).
From 04/01/2015, to reflect the period of leave without pay, instead of the ADMINISTR code, you must indicate the code NONPL.
How to prepare a report in the 1C: Salary and HR Management 8 program?
Changes in the reporting form are implemented in the programs in a timely manner, so the task of 1C:Enterprise 8 users is simply to monitor the relevance of the version.
So, for example, in the program “1C: Salaries and Personnel Management 8” ed. 3.0, as before, a specialized workplace Quarterly reporting to the Pension Fund of Russia(Fig. 2) allows you to create a set of reports with one button. If in previous periods there were personnel changes that resulted in changes in seniority records or recalculations, then the corrective packs of sections 6 will be generated automatically as part of the set. If soon after submitting reports for 9 months there is a need to clarify RSV-1, then this can be done with the button Create a corrective form RSV-1.
All changes in legislation that affected reporting were implemented in a timely manner in the program. For example, if an employee was fired during the third quarter, then in the report for 9 months in the individual information about the employee, the field Information about the dismissal of the insured person marked with the symbol “X” (Fig. 3).
If the user has a question about how the average headcount is determined, then by generating a personnel report Average headcount, you can get transcripts in sections, including by day and by employee.
An automatically prepared electronic report can be sent to the Pension Fund of Russia using the 1C-Reporting service via telecommunication channels directly from 1C programs. The 1C-Reporting service allows you not only to send reports to the Pension Fund (similar to the Federal Tax Service, Social Insurance Fund, Rosstat, Rosalkogolregulirovanie and Rosprirodnadzor), but also to monitor the delivery of reports. Using the capabilities of the service, you can conduct informal correspondence with the Pension Fund (as well as with the Federal Tax Service and Rosstat), and carry out reconciliations with regulatory authorities (IOS requests).
The instant SMS notification service informs the user about the status of submitted reports, the receipt of documents from regulatory authorities, etc. The 1C-Reporting service is available 24 x 7 around the clock, without weekends or holidays, and has many other features that you can read about on the 1C website using the links http://v8.1c.ru/1c-otchetnost/ and
Payments for insurance premiums for 9 months of 2018 must be submitted by October 30th. The article contains recommendations for filling it out. The ERSV form and sample form can be downloaded for free.
Calculation of contributions can be generated in the BukhSoft program in 3 clicks. It is always drawn up on an up-to-date form, taking into account all changes in the law. The program will fill out the calculation automatically. Before sending to the tax office, the form will be tested by all Federal Tax Service verification programs. Try it for free:
Online contribution report
Current form for calculating insurance premiums for 9 months of 2018.
In 2018, the inspectorate accepts the DAM for 9 months (3rd quarter, half-year) on the form from the order dated October 10, 2016 No. ММВ-7-11/551@.
This form has been put into effect since the reporting period - the 1st quarter of 2017. The current DAM form is shown in the window below, it can be downloaded.
Who reports for 9 months of 2018
Economic entities that:
- assessed contributions for pension, health insurance and social insurance for disability and maternity on remuneration issued to individuals;
- transferred these payments to the Federal Tax Service.
Download the completed payment form for contributions to the Federal Tax Service:
Fill out the payment form
Under such conditions, the payers of contributions are legal entities, individual entrepreneurs, heads of peasant farms, which:
- Provided cash and non-monetary wages to employees.
- We paid remuneration to individuals - performers under GP contracts for work or services.
- License payments were transferred to individuals - owners of exclusive rights to intellectual property.
- They paid individuals - owners of exclusive rights to intellectual property for the alienation of their exclusive rights.
When to submit calculations for insurance premiums for 9 months of 2018
The general deadline for submitting the DAM to the tax office is by the 30th day of the month following the end of the period. The form in which the reporting is compiled - paper or electronic - does not affect the deadlines. That is, the calculation of insurance premiums for 9 months of 2018 must be submitted no later than October 30.
DAM is one of the forms of tax reporting, so the general rule applies to it to postpone the deadline for filing a report. If the date falls on a weekend, the deadline is moved to the next closest working date.
Sanctions for late reporting
The inspection can “freeze” the account of a legal entity or individual entrepreneur:
- For delay in reporting for a period of 10 days or more.
- For debts on contributions that the payer did not repay at the request of the inspectorate.
For delay in submitting the DAM, a fine is collected - 5% of the arrears in contributions for each month of delay, but not more than 30% of the amount of the arrears and not less than 1000 rubles.
In what form should I submit a calculation of insurance premiums for 9 months?
It is necessary to report electronically for legal entities and individual entrepreneurs whose average number of employees under employment contracts in 2017 exceeds 25 people. If in 2017 there were an average of 25 employees or less, then the DAM can be submitted on paper, or in the form of a file - at the voluntary request of the company or entrepreneur.
What does reporting consist of?
The standard RSV form consists of 24 sheets and includes:
- Title page.
- Sheet "Information about an individual who is not an individual entrepreneur."
- Section I “Summary of the obligations of the contribution payer”, to which 10 appendices are provided.
- Section II “Summary data on the obligations of contribution payers - heads of peasant farms”, to which 1 appendix is provided.
- Section III "Individual information about insured persons."
For ordinary legal entities and individual entrepreneurs, reporting consists of:
- title page,
- Section I,
- subsections 1.1 and 1.2 from Appendix No. 1 to Section I,
- Appendix No. 2 to Section I,
- Section III.
However, there are specifics regarding the composition of reporting for individual contribution payers. Read about these cases in Table 1.
Table 1. What does the calculation of insurance premiums for 9 months consist of?
|
Who makes payments |
Additional reporting sheets |
|
Individuals - not entrepreneurs who did not indicate the TIN in the report |
Sheet "Information about an individual who is not an individual entrepreneur" Fill out the sheet |
|
Heads of peasant farms |
Fill out the calculation |
|
Legal entities and individual entrepreneurs with employees working in harmful or dangerous conditions |
Fill out applications |
|
If sick leave and other disability and maternity benefits were paid |
Fill out applications |
|
If a legal entity or individual entrepreneur accrued contributions at reduced rates |
Appendices 5 to No. 8 to Section I Fill out applications |
|
If additional social security contributions are assessed:
|
Subsection 1.4 of Appendix 1 to Section I Fill out subsection 1.4 |
|
If an individual transferred contributions from payments to other individuals not registered as individual entrepreneurs for personal, household or other similar services |
Appendix 10 to Section I Fill out application 10 |
|
If a legal entity or individual entrepreneur transferred contributions to OSS for disability and maternity from remuneration to foreigners or stateless persons temporarily staying in the Russian Federation |
Appendix 9 to Section I Fill out Appendix 9 |
Rules for filling out reports
The rules for registering the DAM are set out in order No. ММВ-7-11/551@ dated 10.10.2016. See them in the window below.
Is it necessary to submit a zero report?
All legal entities and individual entrepreneurs who have entered into an employment or GP agreement with at least one individual are required to submit a “zero” DAM to the tax office. This may be an employee, a contractor under a contract for the performance of works, services, or the only participant - the general director.
Under such conditions, it is necessary to submit a “zero” DAM to the inspectorate even if no remuneration was accrued to individuals during the reporting period. If you do not report on the zero form, tax authorities will consider that the reports were not submitted on time and may block the account. Proceedings with the inspectorate and unblocking the account will take time, so it is better not to risk it and report using a zero form.
The zero report only includes:
- title page,
- Section I,
- subsections 1.1 and 1.2 of Appendix 1 to Section I,
- Appendix 2 to Section I,
- Section III.
The “zero” calculation form for insurance premiums for 9 months of 2018 is shown in the window below. It can be downloaded.
Basic rules for registering DAM
You can fill out the RSV:
- blue, purple or black pen;
- in capital block letters.
When filling out the RSV you cannot:
- make corrections using a corrective agent;
- print the report on both sides of the paper;
- When fastening sheets, make holes that spoil the document.
Cost indicators must be indicated in rubles and kopecks. If the numerical indicator is unknown, then zeros “0” are written in the cells to fill it in. If there is no indicator other than a numeric one, then dashes are added to the cells.
The report can also be printed on a printer.
Calculation of insurance premiums 9 months: cover page
On the title page you do not need to fill out the field reserved for tax officials’ marks. The remaining fields must be formatted as shown in Table 2.
Table 2. Title page
|
Field |
What to indicate |
|
Correction number |
|
|
Reporting (calculation) period |
For calculation of insurance premiums for the 3rd quarter - code “33” In other cases:
|
|
Calendar year |
|
|
Identifier of the company or entrepreneur indicated in the certificate of registration with the inspectorate |
|
|
|
|
Submitted to the tax authority |
Inspection code - recipient of the calculation of insurance premiums for the 3rd quarter |
|
By location |
|
|
Name/surname, first name, patronymic |
|
|
OKVED2 code |
Code of type of economic activity according to the OKVED2 classifier |
|
Contact phone number |
Phone in the format: “8”, code, number with spaces between each group of digits |
|
Reliability and completeness of information |
FULL NAME. and the signature of the person who submits the calculation of insurance premiums for the 3rd quarter |
See the window below for a sample title page design.
Calculation of insurance premiums for 9 months: section 1
In Section I you need to provide information on the types of mandatory insurance premiums to be paid. How to fill out the lines of section I, read in table 3.
Table 3. The first section of the calculation of insurance premiums for 9 months
|
Line title |
Line number |
What to indicate |
|
OKTMO code |
OKTMO of the municipal territory, to the inspection where contributions for OPS, OSS and Compulsory Medical Insurance are transferred. If the OKTMO code is eight-digit, then in the right cells you need:
|
|
|
KBK for contributions to pension insurance |
Check KBK |
|
|
Pension insurance contributions payable |
Payments to OPS payable on accrual basis from the beginning of the year |
|
|
OPS payments due for each of the last three months |
||
|
KBC for health insurance premiums |
Check KBK |
|
|
Health insurance premiums payable |
Compulsory medical insurance payments payable based on accumulation from the beginning of the year |
|
|
Compulsory medical insurance payments due for each of the last three months |
||
|
KBK for contributions to pension insurance at additional tariffs |
Check KBK |
|
|
Contributions to pension insurance at additional rates payable |
Payments to OPS at additional tariffs payable on accumulation from the beginning of the year |
|
|
Payments for compulsory pension insurance at additional tariffs payable for each of the last three months |
||
|
KBK for contributions to additional social security |
Check KBK |
|
|
Additional social security contributions |
Payments for additional social security payable on accumulation from the beginning of the year |
|
|
Additional social security contributions payable for each of the last three months |
||
|
KBK for social insurance contributions |
Check KBK |
|
|
Social insurance contributions payable |
Payments to OSS payable on accrual basis from the beginning of the year |
|
|
OSS payments due for each of the last three months |
||
|
Excess of expenses over social insurance contributions |
Excess of expenses over social insurance contributions by savings since the beginning of the year |
|
|
Excess of expenses over social insurance contributions for each of the last three months |
For a sample design of Section I, see the window below.
Calculation of insurance premiums for 9 months: subsection 1.1
In subsection 1.1 of Appendix 1 to Section I, you need to provide a calculation of the taxable base for pension contributions. All indicators reflect:
- by accumulation since the beginning of the year;
- in total for the last three months;
- separately for each of the last three months.
How to format subsection 1.1, read in table 4.
Table 4. Subsection 1.1 of Appendix 1 to Section I
|
Line number |
What to indicate |
|
Total number of individuals insured under compulsory health insurance |
|
|
Number of individuals for whose remuneration payments have been accrued on OPS |
|
|
The number of individuals from line 020 whose remuneration as of September 30, 2018, accumulated since the beginning of the year exceeded RUB 1,021,000. |
|
|
Amount of remuneration for individuals |
|
|
|
|
All taxable remuneration to individuals |
|
|
Taxable remuneration exceeding for each individual on an accrual basis since the beginning of 2018 the maximum base - 1,021,000 rubles. |
|
|
Calculated contributions to OPS |
|
|
Calculated payments to OPS from taxable remuneration to individuals within the limits of RUB 1,021,000. cumulative total since the beginning of the year |
|
|
Calculated payments to OPS from taxable remuneration to individuals over 1,021,000 rubles. cumulative total since the beginning of the year |
A sample design of subsection 1.1 of Appendix 1 to Section I is shown in the window below.
Subsection 1.2
Subsection 1.2 of Appendix 1 to Section I provides the calculation of the taxable base for compulsory medical insurance. All indicators must be indicated:
- by accumulation since the beginning of the year;
- the total amount for the last three months;
- separately for each of the last three months of the period.
How to fill out subsection 1.2, see Table 5.
Table 5. Subsection 1.2 of Appendix 1 to Section I
|
Line number |
What to indicate |
|
Total number of individuals insured under compulsory medical insurance |
|
|
Number of individuals for whose remuneration contributions to compulsory medical insurance are accrued, including at a reduced rate of 0% |
|
|
|
|
All taxable payments to individuals |
|
|
Calculated payments for compulsory medical insurance |
A sample design of subsection 1.2 of Appendix 1 to Section I is shown in the window below.
Appendix No. 2 to section 1
How to format the lines of Appendix No. 2 to the first section, read in Table 6.
Table 6. Appendix 2 to Section I
|
Line number |
How to register |
|
Sign of participation in the pilot project:
|
|
|
Number of individuals insured under OSS |
|
|
Taxable payments to individuals |
|
|
|
|
Taxable payments that for each individual exceed the cumulative total from the beginning of the year to the maximum base - 815,000 rubles. |
|
|
Taxable payments to individuals |
|
|
For legal entities and individual entrepreneurs with a pharmaceutical license - the amount of taxable remuneration for individuals participating in pharmaceutical activities |
|
|
For legal entities paying remuneration to the crews of ships registered in the Russian International Register - the amount of taxable payments to crew members |
|
|
For entrepreneurs on PSN with hired employees according to the types of business specified in subparagraph. 19, 45–48 paragraph 2 art. 346.43 Tax Code, - taxable payments to personnel |
|
|
Legal entities and individual entrepreneurs paying remuneration to employees - foreigners temporarily staying in Russia from outside the EAEU - have taxable payments to such personnel |
|
|
Calculated payments on OSS |
|
|
Expenses for benefits at the expense of the Social Insurance Fund |
|
|
Reimbursement of benefit expenses received from the fund |
A sample format for Appendix 2 to Section I is shown in the window below.
Section 3
Section III is issued for each individual insured under compulsory health insurance. How to fill out Section III and Subsection 3.1, see Table 7.
Table 7. How to fill out section 3
|
Line number |
What to indicate |
|
Correction number:
|
|
|
Period code:
|
|
|
The same as on the title page in the “Calculation (reporting) period” field |
|
|
2018 – as in the title page field “Calendar year” |
|
|
Individual information number |
|
|
Date of submission of information about the individual |
|
|
TIN of the individual to whom payments are accrued |
|
|
SNILS of the individual to whom payments are accrued |
|
|
FULL NAME. an individual with a passport |
|
|
Date of birth of an individual according to passport |
|
|
|
|
Gender code:
|
|
|
ID document code |
|
|
Details of the identity document (series and number) |
|
|
Sign of insurance of an individual: “1” – insured “2” – not insured |
For a sample design of subsection 3.1 of section III, see the window below.
Subsection 3.2 of the third section is completed only in non-zero reports. This should include information about:
- payments to individuals;
- accrued payments on OPS.
How to fill out subsection 3.2 of section III, see table 8.
Table 8. How to fill out section 3
|
Line/column number |
What to indicate |
|
Month number of the year:
|
|
|
Payments to individuals for each of the months - July, August and September 2018. |
|
|
Taxable payments to individuals |
|
|
Payments under GP agreements |
|
|
Payments to OPS |
|
|
Taxable payments that for an individual do not exceed the cumulative total from the beginning of the year to the maximum base - 1,021,000 rubles. |
|
|
Month number:
|
|
|
Tariff code |
|
|
Payments for which payments were accrued to compulsory pension insurance at additional tariffs |
|
|
Payments according to additional tariffs |
|
|
Final amounts |
A sample format for subsection 3.2 of section III is shown in the window below.
Additional reporting sheets
Legal entities and individual entrepreneurs with employees working in harmful or dangerous conditions additionally fill out:
- subsection 1.3.1 of Appendix 1 to Section I:
- subsection 1.3.2 of Appendix 1 to Section I:
If sick leave and other benefits for disability and maternity were paid, the employer additionally fills out appendices 3 and 4 to section I. A sample design of Appendix 3 is shown in the window below.
Appendix 4 to Section I is drawn up as prescribed by order No. ММВ-7-11/551@ dated 10.10.2016.
Individuals - non-entrepreneurs who have not indicated the TIN in the report, additionally fill out the sheet “Information about an individual who is not an individual entrepreneur”:
Heads of peasant farms additionally fill out:
- Section II:
- Appendix 1 to Section II:
A legal entity or individual entrepreneur who transferred payments to OSS for disability and maternity from remuneration to foreigners or stateless persons temporarily staying in the Russian Federation, fill out Appendix 9 to Section I:
The calculation of RSV-1 in 2016 is submitted according to the form approved by the Pension Fund of the Russian Federation by Resolution No. 2p dated January 16, 2014 (as amended on June 4, 2015, Resolution No. 194p). The report is submitted by all organizations and individual entrepreneurs with employees who transfer contributions. It does not matter whether business activities were carried out during the reporting period, or whether salaries and other remunerations were accrued - RSV-1 is submitted to the Pension Fund of the Russian Federation in any case.
Our article will tell you how to fill out the RSV-1 calculation for 9 months of 2016 and submit it on time.
RSV-1: form, submission deadlines and delivery procedure
Please note that when reporting to the Pension Fund for 9 months of 2016, we continue to use the same form RSV-1, approved in 2014 with amendments dated 06/04/2015. To calculate RSV-1 for the 3rd quarter of 2016, the new form was not accepted. New reporting forms will be used from 2017, which is associated with the transfer of control over insurance premiums to tax authorities (Federal Law dated July 3, 2016 No. 243-FZ).
The RSV-1 calculation is submitted based on the results of the following billing periods: 1st quarter, half a year, 9 months, a year and some indicators in it must be filled out on an accrual basis from January. That is, the calculation for 9 months will include data from the period January-September 2016.
The deadline for submitting the report directly depends on the number of individuals receiving remuneration:
- If the average number of employees exceeds 25 people, RSV-1 is submitted only electronically, no later than the 20th day of the second month following the reporting period.
- If there are fewer than 25 employees, then the report can be submitted on paper, but the deadline is shorter - until the 15th of the second month, after the reporting period.
For the DAM for the 3rd quarter of 2016, the deadline for submitting a paper report is November 15, and the electronic one is November 21, since the 20th is a day off.
Organizations and individual employers who are policyholders send the Calculation for 9 months and for 2016 to the Pension Fund division at the place of their registration. Updated reports for 2016 and earlier years will also be submitted there. But, starting with reports compiled from January 2017, they will need to be submitted to the Federal Tax Service.
How to fill out the RSV-1 form
When preparing the calculation, you must use the Procedure for filling out the RSV-1 form, approved by the same resolution of the Pension Fund of the Russian Federation as the form itself. In addition to instructions for entering indicators, the Procedure contains tables with tariff codes and a Code Classifier for filling out personalized information in Section 6. The calculation can be filled out in a free program that is located on the Pension Fund website.
All insurers must submit as part of the RSV-1 calculation for the 9 months of 2016 the title page, section 1 and subsection 2.1 of section 2. They are filled out even by those who had no activity or payments to individuals at all during the billing period, but they are required to submit a zero calculation of RSV 1.
What are the other sections for?
- Section 2 - all subsections except 2.1 and 2.5 are calculations of contributions for additional tariffs (Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ), and section 2.5 contains information about bundles of documents with initial and corrective information on insured persons.
- Section 3 - for policyholders using reduced tariffs (Article 58 of Federal Law No. 212-FZ of July 24, 2009), if the policyholder’s activities are related to information technology, or the policyholder is engaged in certain types of activities and applies the simplified tax system, or is a non-profit organization with a social orientation, working on a simplified basis.
- Section 4 – to be completed if the PFR body, based on inspection reports, has accrued additional contributions or if excessively accrued contributions have been identified. This section is also intended to reflect adjustments to insurance premiums if the payer himself has identified accrual errors.
- Section 5 is a section only for organizations that make payments to students in professional and higher education institutions.
- Section 6 – includes personalized data for each employee. Filled out for each insured person to whom compensation was accrued, as well as for those to whom payments were not accrued, but the employment relationship was not terminated.
It is better to start filling out the RSV-1 calculation not from the first section, but in the following sequence:
- Section 6
- Section 2 subsection 2.5,
- Section 2 subsection 2.1,
- If required, fill in the remaining subsections of Section 2, Section 3, Section 4, Section 5,
- Section 1 is general, it is more convenient to fill it out last, when there are indicators for all other sections of the calculation,
- Title page.
Let's look at filling out the main sections of the RSV-1 report in more detail:
Section 6- personalized accounting indicators for each individual are entered here. They are packaged in packs of no more than 200 pieces of information each. An inventory for packs is not required.
- In subsection 6.1 the full name of the individual and his SNILS are entered. Information about dismissal is indicated only for employees who worked under an employment contract and resigned in the last quarter of the reporting period.
- Subsection 6.2 – select the reporting period: “9” and “2016”.
- Subsection 6.3 – type of adjustment. If information is submitted for the first time, that is, the “initial” type is selected, then the remaining lines of the subsection are not filled in. This type is also selected if the PFR form RSV-1 was not accepted and was returned for corrections. When clarifying information already submitted to the Pension Fund, select “correcting”, and if the information was completely incorrect, select “cancelling”. They are handed in together with the “original” section 6, which is handed in according to the deadline. The reporting period is the one for which the correction is submitted. The registration number field in the Pension Fund of Russia is filled in only if the policyholder has changed it.
- Subsection 6.4 – we enter the amounts of payments accrued to the individual, and:
In line 400 we include all payments taken into account for the calculation, incrementally from the beginning of the year, and in lines 401-403 we enter payments only for the last 3 quarter, broken down by month (July, August, September).
From the total amount of payments, it is necessary to highlight the amounts paid within the taxable base and exceeding it. In 2016, the maximum base for contributions to the Pension Fund (rate 22%) is 796,000 rubles (Resolution of the Government of the Russian Federation dated November 26, 2015 No. 1265). For amounts exceeding the limit, contributions are paid at a rate of 10%.
- Subsection 6.5 - we indicate charges for all tariffs for July-September 2016 within the base of 796,000 rubles.
- Subsection 6.6 is informational, to be filled out if data from previous reporting periods were adjusted in July-September 2016.
- Subsections 6.7 and 6.8 reflect payments to persons employed in jobs giving the right to receive an early pension.
When section 6 is completed, we will enter information about the generated bundles of documents in subsection 2.5 section 2. Here we will fill out the list of bundles of initial information: the number of completed lines in subsection 2.5.1 should be equal to the number of generated bundles of documents. For each package, we indicate the base for calculating contributions for the last quarter, the amount of accrued contributions, the number of insured persons, and the package number. If section 6 is filled for no more than 200 people, then there will be one pack.
Subsection 2.5.2 is completed if there are adjustments in section 6 (subsection 6.3) for packs with the attribute “corrective” and “cancelling”.
Now you can fill in Subsection 2.1. This section includes information not only about pension contributions, but also about contributions to compulsory medical insurance. Section 2.1 is filled out once if all contributions were calculated at the same rate for 9 months, but if different rates were used, section 2.1 must be filled out for each of them separately.
Subsections 2.2 and 2.3 are filled in for employees engaged in hazardous work.
Section 1 generalizing, so we fill it out when all other parts of the RSV-1 calculation are ready. When entering indicators into the section, you need to use the control ratios from Part III of the Procedure for filling out the RSV-1.
IN Title page Please pay attention to completing the following subsections:
- If the RSV-1 calculation is primary, then in the line “Clarification number” we indicate “000”; if it is clarifying, then the corresponding clarification number in order: “001”, “002”, etc.
- If the calculation is for clarification, indicate in the “Reason for clarification” field:
1 – if the indicators for payment of contributions to the Pension Fund have changed,
2- if the corrections affected the calculation of pension contributions,
3 – if the clarifications concern indicators other than individual information and contributions to compulsory medical insurance.
- “OKVED code” - this field requires special attention, since until 2017 we have two classifiers operating simultaneously and any of them can be used: OK 029-2001 and OK 029-2014. OKVED according to the old classifier OK 029-2001 can be indicated until December 31, 2016, and then only OK 029-2014 should be used.
RSV-1 sample filling
When preparing the RSV-1 calculation for the 3rd quarter of 2016, you can use the sample filling that we provide here.
