If you want to figure out how to fill out the RSV-1 on your own, then read the article below.
In addition to reporting to the FIU, reporting to the FSS has also changed. The procedure for filling out the new 4-FSS form can be found at, there you can also download the form itself and a sample of filling it out.
What has NOT changed in RSV-1 reporting?
As before, the deadline for submitting RSV-1 is until the 15th day of the second month after the reporting period.
As before, organizations with an average headcount of less than 50 people can submit RSV-1 in writing, all others submit it electronically through an electronic document management operator.
You need to submit a report to the PFR department in which the insured is registered.
What changed?
Details of all innovations in reporting in Pension Fund reviewed in . The most important of them is that you no longer need to fill out forms SZV-6-4, ADV-6-2 and ADV-6-5. These three forms successfully replace one sixth section of the new RSV-1 form, which we will discuss below.
The very form of calculating RSV-1 insurance premiums has changed a lot, all the changes in this report, some of its changes are considered.
For clarity, let's fill out RSV-1 for 6 months of 2014, using this as an example, let's consider what exactly has changed and how to reflect data on accrued and paid insurance premiums for OPS and OMS, as well as personalized accounting information in a new form.
Sample of filling out the RSV-1 form
All indicators are calculated on an accrual basis from the beginning of the year, that is, for the first half of the reporting year. In RSV-1, you need to enter data for the first 6 months of this year (January-June inclusive).
The title page, sections 1, 2 and 6 are mandatory.
The third section is filled in when the insured applies reduced rates of insurance premiums (change in 2014: it is no longer necessary to reflect data on disabled employees, now they need to fill out section 2.1 indicating the rate code 03).
The fourth section reflects data on additionally accrued insurance premiums, if any. The section is filled in if any data was entered in field 120 of Section 1.
The fifth section is drawn up if in the reporting period there were payments to students in professional and higher educational institutions for activities carried out in student groups.
Title page:
The revision number depends on whether the report is being submitted for the first time or is being corrected. At the initial submission, "0" is written, with adjustments, the number of adjustments "1", "2", etc. is indicated.
Reporting period - for half a year "6".
The calendar year is "201_".
The type of adjustment is a new field in RSV-1, it was not in the old form. The field is filled in if a revised calculation is submitted. "1" is set when specifying indicators for the payment of insurance premiums for compulsory pension insurance, "2" when changing the amount of accrued insurance premiums for compulsory pension insurance, "3" when changing indicators relating to contributions to CHI.
Termination of activities - is filled in if the organization is liquidated or the IP is closed (put "L").
The number of insured persons is the number of employees from whose salaries contributions are calculated and paid. This number should be equal to the number of completed sections 6.
The average number is indicated, calculated in the manner prescribed by law.
The “I confirm the reliability” section is filled out depending on whether RSV-1 is submitted personally or through a representative to the FIU.
In general, the title page has become simpler, the fields for specifying the address, OGRN, OKATO have been removed. New code OKTMO also does not need to be indicated anywhere.
Subsection 2.1
The data on payments of employees and insurance premiums accrued from these payments for OPS and MHI are reflected.
The lines in the pension insurance section have become smaller due to changes in the calculation of contributions to the OPS, there is no longer a need to divide employees by age, and accrued contributions - into the funded and insurance parts. Contributions are reflected in one amount.
The health insurance section has not changed.
Column 3 indicates the indicators calculated from the beginning of the billing period, when filling out RSV-1 for the half year 201_ - for the first 6 months.
In columns 4,5,6 - indicators for the last three months: April, May, June.
Subsections 2.2 and 2.3
Reflects data on applied to persons working in hazardous and hazardous jobs (6 and 4% for 2014) (parts 1 and part 2 of article 58.3 of the law dated July 24, 2009 No. 212-FZ).
In both sections, one line was removed, which reflected the expenses deductible in accordance with Part 7, Article 8 of the Federal Law of July 24, 2009 No. 212-FZ (for copyright and other similar contracts).
Otherwise, the filling of the sections has not changed, similarly, column 3 reflects data for the half year, columns 4-6 - for the last three months: April, May, June.
Subsection 2.4
Filled in by additional contributions(part 2.1 of article 58.3 of the law of July 24, 2009 No. 212-FZ) on the basis of an attestation or attestation.
If, according to the results of the special assessment, an acceptable or optimal class is established, then the section does not need to be filled in, since the additional tariff will be equal to 0.
If the company employs employees from the list reflected in paragraph 1, paragraph 1, article 27 of the law of December 17, 2001 No. 173-FZ, then “1” is put in the “base code” field, if from the list reflected in paragraph 2- 18, paragraph 1, article 27 of the same law, then “2” is put in the field. If the organization employs employees from both categories, then you need to fill out two subsections 2.4 in relation to each category.
A cross should be noted on the basis of which data is entered in this subsection (special assessment, certification).
Next, data is filled in depending on the established class of working conditions: the amount of payments is indicated in relation to employees in respect of whom, according to the results of a special assessment or attestation, the corresponding class of working conditions is established; payments from which contributions are not calculated; base for accrual; the amount of contributions for the additional tariff and the number of employees.
At the end of the article, you can download a sample of filling RSV-1 for 6 months of 201_, in which this subsection is filled out in relation to one employee, for whom, based on the results of the certification of workplaces, a class of working conditions of 3.1 is established.
Attention! The RSV-1 form does not reflect data on the special assessment or certification carried out anywhere, but if you filled out subsection 2.4, then be prepared for the fact that inspection bodies may require this data from the organization.
Section 1
Reflects data on accrued and paid insurance premiums for pension and medical insurance. The section is quite simple to fill out and understandable, we will not consider its detailed filling. There will be questions - ask, we will try to answer.
Section 6
A new section containing personalized accounting information for each employee who received payments in the reporting period. If there were no payments to the employee, then you do not need to fill out the sixth section for him.
It was this section that replaced the three forms filled out earlier: SZV-6-4, ADV-6-5 and ADV-6-2.
6.1
Surname, name, patronymic of the employee in the nominative case, his SNILS number.
The completed information about employees is grouped into bundles of no more than 200. Inventories do not need to be compiled; in the new RSV-1 form, they are replaced by subsection 2.5.
6.2
When issuing the RSV-1 form for half a year, the reporting period "6", the year "201_" is indicated.
6.3
One of three types of adjustment is indicated: "initial" - for the initial submission, "corrective" - for making changes, "cancelling" - if it is necessary to cancel the previously submitted information.
The reporting period and year are indicated only for the adjustment types “corrective” and “cancelling”.
6.4
Payments to employees are indicated depending on the category of the insured person - from the beginning of 201_ and for the last three months (April, May, June).
Column 7 reflects payments in excess of the established marginal base for the calculation of contributions (624,000 rubles in 201_).
6.5
The amount of accrued contributions to the OPS from the payments of this employee, not exceeding the marginal base.
6.6
It is filled in when adjusting data for the last three months of the reporting period, while correcting or canceling section 6 is filled in separately.
When adjusting data for 2010-2013, columns 4.5 are filled in; for 201_ - column 3.
6.7
This subsection of the RSV-1 form is drawn up in relation to employees who, based on the results of a special assessment or attestation, are subject to additional contribution rates.
6.8
The period during which the employee worked in the last three months (April, May, June).
A sample of filling out section 6 of the RSV-1 form can be downloaded below.
Subsection 2.5
Information on the formed packs of sections 6.
Subsection 2.5.1 provides a list of generated packets with the type of adjustment "initial".
Subsection 2.5.2 provides a list of batches with the type of adjustment "corrective" and "cancelling".
You can also see an example of filling out this subsection in the RSV-1 sample, which can be downloaded below.
All entrepreneurs who are payers of insurance premiums for employees are required to submit a RSV form to the IFTS. In addition, employers provide information about employees.
In our today's publication, we will consider the rules and procedure for filling out a report in the IFTS and dwell in more detail on personalized accounting (Section 3 of the form RSV ). You can download the form at the bottom of the page RSV PRF 2019 and a sample of filling out this document. There you will also find a form that will become relevant starting with the reporting for the 1st quarter of 2020.
Recall that until 2017, the RSV form was provided to the FIU. In connection with the transfer of the IFTS administration functions for the payment of contributions, from 01/01/2017 it is necessary to pay the following contributions and submit a report on them to the IFTS at the place of registration of the individual entrepreneur:
- for compulsory pension insurance;
- for compulsory health insurance;
- on the compulsory insurance due to temporary disability and in connection with motherhood.
RSV Form: Recent Document Changes
RSV Form 2019 approved by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551.
In 2017, the following changes took place in the RSV form, which are also relevant in 2019:
The RSV form combined the calculations of RSV-1, RSV-2, RV-3 and partially the calculation of 4-FSS. In addition, new reporting deadlines have been introduced.
note that for the 4th quarter of 2019 RSV must be handed over in the form approved by the Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551. The fact is that back in July 2018, a draft order was published to amend the RSV form. It was assumed that already in 2018, reporting on insurance premiums would be submitted in a new form. Then the deadlines for the adoption of the new form were postponed to the beginning of 2019, however, in 2019 the form was not approved. Therefore, throughout 2019, employers submit the RSV report on the old form, approved back in 2016.
According to the latest information, the new RSV form will become relevant in 2020. And this time, apparently, it will really be introduced. Corresponding the draft Order of the Federal Tax Service dated May 16, 2019 is published on the official website of the NPA projects. And on September 18, 2019, a new RSV form was approved by Order No. ММВ-7-11/ [email protected]
RSV submission deadlines in 2020
Regardless of the reporting format, the RSV report is provided quarterly, up to the 30th day of the month following the reporting period.
If the deadline for submitting the calculation falls on a weekend, then the document can be submitted on the first business day (after the weekend).
The deadlines for the submission of the RSV in 2020 are as follows:
- for the 4th quarter of 2019 - until 01/30/2020;
- for the 1st quarter of 2020 - 04/30/2020;
- for the 2nd quarter of 2020 - 07/30/2020;
- for the 3rd quarter of 2020 - 10/30/2020;
- for the 4th quarter of 2020 - 01/30/2021.
RSV 2020 Report Format
In 2020, it is allowed to take hard copy organizations and individual entrepreneurs, the number of employees of which does not exceed 25 people. If the number of employees is more than 25 people, then there is an obligation to submit a report only in electronic form according to the TSC.
Who pays and where?
At the end of each quarter, all employers must submit the calculation of the RSV form to the Federal Tax Service at the place of registration.
Separate subdivisions that have a separate current account and balance sheet pay insurance premiums and submit reports at their location.
Zero report in the absence of activity
If entrepreneurial activity was not kept, employees were not paid or accrued, but you are registered as an employer, the PCV still needs to be filed. A zero report is also submitted in the absence of accruals of contributions for employees.
Structure and rules for filling out the document
The RSV form for 2019 consists of a title page and 3 sections:
1. SECTION 1 - summary data on insurance premiums.
2. SECTION 2 - for heads of peasant farms.
3. SECTION 3 - personalized information about each employee.
Each section includes several subsections and appendices to them. At first glance, it seems that the RSV report is quite voluminous. In fact, the work of filling it out will not be so difficult, since not all sections need to be filled out. Therefore, we first find out who exactly what sections and subsections need to be filled out.
TITLE PAGE. Completed by all insurers without exception.
SHEET "Information about an individual who is not an individual entrepreneur." Individual entrepreneurs and organizations do not fill out this sheet. It is filled in by individuals for hired workers.
Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3 - fill in and submit all LLCs and individual entrepreneurs paying income to individuals during the reporting quarter.
Section 2 and Appendix 1 to Section 2 - fill in the heads of peasant farms.
Subsections 1.3.1; 1.3.2; 1.4 of Appendix 1 to Section 1 are filled in if the individual entrepreneur or organization charges insurance premiums at additional rates.
Applications 5; 6; 7; 8 to section 1 is filled in by individual entrepreneurs or LLCs that apply reduced rates when calculating insurance premiums.
Annex 9 to Section 1 is completed in cases of payment of income to foreign employees or stateless employees.
Appendix 10 to Section 1 is to be completed if income was paid to students who worked in student groups in the reporting quarter.
Annexes 3 and 4 to Section 1 are filled in by individual entrepreneurs or LLCs that paid benefits in the reporting quarter.
After selecting the sections related to your activity, you can start filling them out.
The rules for filling out the document are as follows:
1. Each field of the report contains a certain indicator; it is impossible to supplement with other information.
2. Pages are numbered in the corresponding cells as follows: "001", "002" ... "033".
3. There are two fields for writing a decimal fraction: the integer part is entered into the first, and the remainder into the second.
4. Text fields are filled from left to right, starting from the first box.
5. Cost indicators are indicated in rubles and kopecks, separated by a dot.
6. When filling out a document on a computer, the font Courier New (16-18 size) is used.
7. In the fields for quantitative and total indicators, “0” (“zero”) is put. In other cases, for example, when there are no textual indicators, a dash is put in all the familiarity of the field.
8. When filling out the calculation on a computer, it is not necessary to put zeros and dashes in free cells.
9. At the end of each page of the RSV, you need to sign, indicate the date of signing.
10. If there is a seal, it is placed on the title page.
Procedure for filling out RSV for 2019
SECTION 1: SUMMARY OF PREMIUM DATA
Section 1 includes information on pension calculations, medical contributions, as well as contributions to insurance for temporary disability and in connection with motherhood. Using the insurance premium accounting card, which reflects the payments and remuneration accrued and paid to individuals in the reporting period of 2019, lines from 010 to 123 are sequentially filled in. At the same time, line 030 is filled in on an accrual basis from the beginning of 2019, and lines 031; 032; 033 are filled with monthly data. The form is filled in the same way for all types of contributions.
Further, in lines 120-123 of Section 1, amounts are included that exceed the cost of the insured for benefits over the calculated insurance premiums for temporary disability and maternity. If there was no excess, then these lines are not filled.
APPENDIX 1: CALCULATION OF INSURANCE PREMIUM AMOUNT FOR MANDATORY PENSION AND MEDICAL INSURANCE TO SECTION 1
First, the payer's tariff code is indicated from 01 to 016. The rates of insurance premiums and subsections that must be filled in in accordance with the tariff code depend on it.
This application is divided into several subsections. Which of the subsections and who needs to fill out is written above.
APPENDIX 2: CALCULATION OF CONTRIBUTIONS FOR DISABILITY AND MOTHERHOOD TO SECTION 1.
At the beginning, indicate the sign of payments:
"1" - if the region participates in the FSS pilot project. Those. direct payments of insurance coverage are made from the FSS budget;
"2" - if the benefits are paid by employers, and then the costs are credited towards the payment of insurance premiums.
Then the form is filled in similarly to the previous application.
APPENDIX 3 EXPENSES ON MANDATORY SOCIAL INSURANCE IN THE CASE OF TEMPORARY DISABILITY AND IN CONNECTION WITH MOTHERHOOD AND EXPENSES IMPLEMENTED IN ACCORDANCE WITH THE LAWS OF THE RUSSIAN FEDERATION TO SECTION 1.
If the organization did not pay benefits in the reporting quarter of 2019, then Appendix 3 is not filled out and submitted as part of the calculation for the reporting quarter 4 of 2019. If payments have taken place, then use the following filling procedure:
- on lines 010-090 - indicate for each type of payment the number of cases of payments, the number of paid days, as well as the amount of expenses incurred (including those financed from the federal budget);
- on line 100 - indicate the total amount of expenses for the named payments (including those financed from the federal budget).
All other applications are filled in similarly to the previous ones and do not raise additional questions.
Important: Starting from the report in the RSV form for the 4th quarter of 2017 (as well as for all subsequent periods of 2018, 2019, 2020), in accordance with par. 2 p. 7 art. 431 TC IFTS will not recognize the report as submitted if errors are made in the following indicators of section 3 for each individual:
- 210 - the amount of payments and other remuneration for each of the last three months of the reporting or settlement period;
- 220 - base for calculus pension contributions within the limit value for the same months;
- 240 - the amount of calculated pension contributions within the limits for the same months;
- 250 - totals for columns 210, 220 and 240;
- 280 - the basis for calculating pension contributions at an additional rate for each of the last three months of the reporting or settlement period;
- 290 - the amount of calculated pension contributions for the additional tariff for the same months;
- 300 - totals for columns 280, 290.
The summary data in the listed lines for all individuals must correspond to the summary data in subsections 1.1 and 1.3.
The above rules for filling out the RSV report relate to RSV for the 4th quarter of 2019 which must be submitted by January 30, 2020.
Changes in the 2020 RSV Form
Now let's talk about the shape of the RSV for the periods of 2020. At the moment, there is a new RSV form on the Single portal for posting NLA projects. The new RSV form, which must be submitted starting from the 1st quarter of 2020, was approved by Order No. ММВ-7-11/ dated September 18, 2019 [email protected] and published in official sources October 8, 2019
The new form is missing an attachment that includes application details reduced fare established for the period up to 2019. Appendix 2 "Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, new fields will appear.
Section 3 (personalized information individuals). There is a new attribute "Adjustment type". Similarly to SZV-M, in the new RSV it will be necessary to put a mark on which form is being handed over: the original, corrective or canceling.
So, as of the 4th quarter of 2019, the old RSV form, well known to employers, is in effect. But it will not be superfluous to talk about the changes that will be reflected in the new RSV. Let's list them:
1. Added section "Type of payer". You will need to specify:
- sign "1" if during the reporting period the taxpayer paid the amount in favor of individuals;
- sign "2", if payments in favor of individuals were not made.
2. Change in the reporting period. The RSV will not be filled in on an accrual basis (for a quarter, six months, 9 months and a year), but on a quarterly basis (Q1 2020, Q2 2020, etc.).
3. Fields will be added to subsections 1.1 and 1.2. The new fields In 2020 will reflect the amounts tax deductions(field "Amount of expenses accepted for deduction in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation").
4. Subsection 1.4 is excluded. In the current form of 2019, subsection 1.4 reflects the calculation of insurance premiums for the social security of flight crew members, certain categories workers in the coal industry. In the new form, this subsection will be submitted as a separate application.
5. Removed lines from application 2.2. In connection with the abolition of preferential tariffs for entrepreneurs on PSN and UTII (pharmacy), the corresponding lines in Appendix 2.2 have been deleted.
6. Removed the lines of subsection 2.2, which reflected the amount of settlements with foreign workers who are not citizens of the EAEU.
7. Addition of line 055, which will reflect the amount of payment to foreign non-citizens of the EAEU.
Download the RSV form 2019-2020
Below you can download the RSV 2019 forms, and for review, you can download the RSV 2020 form, which will come into force from the 1st quarter of 2020:
The RSV form 2019 in Excel and PDF formats can be downloaded from the button below:
It's fast and free! You can also consult by phone: MSK +7 499 938 52 26. SBP +7 812 425 66 30, ext. 257. Regions - 8 800 350 84 13 ext. 257
New form "Calculation of accrued and paid insurance premiums for compulsory pension insurance in the Pension Fund of the Russian Federation" officially approved by the document Appendix No. 1 to the Resolution of the Board of the Pension Fund of the Russian Federation of January 16, 2014 No. 2p (as amended on June 4, 2015 No. 194p).
More information about the application of Form RSV-1:
- Penalties for violation of the deadline for submitting declarations and settlements. Accounting and tax accounting
Medical insurance Calculation according to the form RSV-1 PFR In electronic form: - for ... personalized accounting Calculation according to the form RSV-1 PFR: - for the I quarter; - for ... untimely submission of the calculation in the form RSV-1 PFR. The organization belatedly submitted ... in electronic form in the RSV-1 PFR form for 9 months 2017 ... which is the calculation in the RSV-1 PFR form The last day of the statutory ... line 114 of Sec. 1 form RSV-1 PFR) 9 months 2017...
- What awaits employers and entrepreneurs in 2020
In January 2020, amendments to the legislation regarding a number of important issues on insurance premiums began to take effect. Among other things, the changes affected the marginal base, fixed contributions, tariffs and reporting. In January 2020, amendments to the legislation regarding a number of important issues on insurance premiums began to take effect. Among other things, the changes affected the marginal base, fixed contributions, tariffs and reporting. The marginal base of insurance premiums in 2020 As you know, every year ...
- How do pilots account for benefits?
What are the fundamental differences between the credit system and the system of direct payment of benefits, and how to correctly reflect benefits in the Calculation of insurance premiums. What are the fundamental differences between the credit system and the system of direct payment of benefits, and how to correctly reflect benefits in the Calculation of insurance premiums. Mechanism of reimbursement of expenses For six years in the regions of the Russian Federation there has been a phased approbation of the pilot project "Direct payments", initiated by the FSS of the Russian Federation. On the this moment among the participants of the FSS project ...
- Reporting forms for the FIU
A number of reports were canceled (for example, RSV-1). Instead, new forms will appear ..., a number of reports have been canceled (for example, RSV-1). Instead, new forms will appear ... partially replace the now abolished RSV-1 form. Because in addition to information ...
- What has changed in reporting since January 1, 2017
And in connection with motherhood); RSV-1; RSV-2. These forms will replace...
- Violation of the procedure for calculating and paying advance payments on insurance premiums: is a fine lawful?
PFR management calculation in the form of RSV-1 PFR for the II quarter of 2016 ...
- Rules for the delivery of a new form of SZV-STAZH
SZV-STAZH will partially replace the calculation of RSV-1 PFR, which was canceled. New...
- SZV-STAZH form: On early submission in 2017 and ... not only
Partially replace the now abolished RSV-1 form. Resolution of the PFR Board No. 3p provides for ...
- Reporting on personal income tax and insurance premiums: the latest clarifications of officials
Then the insured needs to make clarifications of RSV-1 and 4-FSS. Recalculations of past...
- Review of judicial practice on taxes and labor disputes from August 15 to September 15, 2019
Vyatka district in relation to the calculation of the RSV-1. Document: Decree of the AC of the West Siberian ...
- New forms of individual (personalized) accounting
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- On the procedure for obtaining by insured persons information forms from SZV-M, SZV-STAZH
Parts relating to reporting on the form RSV-1 "Settlement for accrued and ... individuals" (hereinafter - form RSV-1), the Office of the OPU reports the following. FROM... . canceled quarterly reporting in the RSV-1 form submitted by the insured to the PFR authorities ...
- On the reflection in the calculation of contributions of the amounts of recalculation for the reporting periods that have expired before 01/01/2017
The amounts are reflected in the updated reporting of RSV-1 PFR and 4-FSS and ... years, are reflected in the updated reporting of RSV-1 PFR and 4-FSS and ...
- On the decision of the Constitutional Court on penalties for late delivery of RSV-1 for "old" periods
Letter of the Federal Tax Service of Russia dated 19.01.2018 N SA-4-7 / [email protected]"On sending for information the Resolution of the Constitutional Court Russian Federation Decree of the Constitutional Court of the Russian Federation, dated 01.17.2018 N 3-P, was sent to the tax authorities, containing conclusions on the operation of the legal norm in the legislative act that has become invalid. article 46 federal law dated 24.07.2009 N 212-FZ "On insurance ...
- On the submission of updated calculations for contributions, if the employee's salary for 2016 was recalculated
Updated calculations for insurance premiums (RSV-1 and 4-FSS) must be submitted ...
Form RSV-1 from the first to the fourth quarter of 2013 - calculation of accrued and paid insurance premiums.
The RSV-1 calculation form was submitted by payers of insurance premiums making payments and other remuneration to individuals.
When did you give up?
In 2013, the calculation of insurance premiums to the PFR and the MHIF (RSV-1 form) had to be submitted quarterly, before the 15th day of the second calendar month following the reporting period:
- until May 15, 2013 for the 1st quarter of 2013;
- until August 15, 2013 for the first half of 2013;
- until November 15, 2013 for 9 months of 2013;
- until February 17, 2014 for 2013.
In any form?
The calculation was submitted on paper or in electronic form in accordance with the legislation of the Russian Federation. At the same time, organizations with an average headcount of more than 50 people had to submit reports in the RSV-1 form only in electronic form.
From the first to the fourth quarter of 2013, the RSV-1 form was in effect - Calculation of accrued and paid insurance premiums.
Approved by the Order of the Ministry of Labor of the Russian Federation of December 28, 2012 N 639 (registered in the Ministry of Justice on March 4, 2013 No. 27441) “On approval of the form of calculation for accrued and paid insurance premiums for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to the Federal Fund of compulsory medical insurance by payers of insurance premiums, making payments and other remuneration to individuals, and the Procedure for its completion.
How is the RSV-1 form for 2013 different from the form that was in force in 2012?
Line 121 has been added to Section 1 to reflect the contributions accrued since the beginning of the billing period from amounts exceeding the maximum base for calculating insurance premiums. It is required to fill it out only in column 3 (Insurance part), in the event that additional charges have been made for previous periods for amounts exceeding the maximum value of the base.
Columns have been added to reflect the accrued and paid premiums at an additional rate for certain categories of payers of insurance premiums:
Column 5 - in accordance with part 1 of article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ
Column 6 - in accordance with Part 2 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ
Insurance premiums for compulsory health insurance are reflected in Column 7.
Section 2 is called “Calculation of insurance premiums for the tariff and additional tariff” and includes Sections:
2.1. Calculation of insurance premiums according to the tariff
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 No. 212-FZ *
2.3. Calculation of insurance premiums at an additional rate for certain categories of payers of insurance premiums specified in Part 2 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ**
* With regard to payments and other remuneration in favor of individuals employed in the relevant types of work specified in subparagraph 1 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ "On labor pensions in the Russian Federation"
** With regard to payments and other remuneration in favor of individuals employed in the relevant types of work specified in subparagraphs 2-18 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ "On labor pensions in the Russian Federation"
Sections 2.2 and 2.3 are filled in by insurers who have jobs with difficult, harmful working conditions, in hot shops, work in which gives the right to early retirement and pay contributions at additional rates.
In Section 3.1, the number of lines for specifying the dates of issue and expiration dates of certificates has been increased:
- A certificate confirming the fact of establishing a disability, issued by federal state institutions of medical and social expertise;
- Certificate of the medical and labor expert commission on the conditions and nature of the work of disabled people.
New columns have been added to Section 4:
Column 2 - Basis for additional accrual of insurance premiums
1 is indicated - in the case of additional accrual under the acts of inspections (desk and (or) on-site), for which decisions on bringing payers of insurance premiums to liability came into force in the reporting period;
2 is indicated - if the payer of insurance premiums independently accrued insurance premiums in case of revealing 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 periods in accordance with Article 7 of the Federal Law of July 24, 2009 No. 212-FZ.
Column (6) has been highlighted to reflect additionally assessed contributions from amounts exceeding the maximum base for calculating insurance premiums.
Columns 8 and 9 to reflect additionally assessed contributions at an additional rate for certain categories of payers of insurance premiums.
Form valid until 2012
Until 2017, reporting in insurance funds provided on a 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 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 mandatory 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 small numbers and individual entrepreneurs can report:
- 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 business 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.
Attention: along with the zero form, it is necessary to provide an explanatory note describing the reasons for not transferring funds to the funds
Penalty for violation
State bodies strictly approach the control of terms and information in the described calculation. In case of detection of violations, a penalty is imposed in the form of a fine:
- 1000 rubles for violation of the deadlines when paying the due amounts;
- if the money is not transferred, then the amount of penalties depends on the amount of non-payment:
- 5% of contributions due for mandatory transfer for the last quarter;
- not less than one thousand rubles;
- guilty officials (managers and chief accountants) are subject to a separate fine in the amount of 300 to 500 rubles (Article 1.33 of the Code of Administrative Offenses of the Russian Federation).
Watch a video about new reporting forms in 2018
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