Filling out the RSV report 1. Reporting on insurance premiums, form. How the Federal Tax Service checks the calculation of insurance premiums
DAM for the 1st quarter of 2019 - an example of filling out this report is given below - the first of the reports on insurance premiums compiled on an accrual basis for the year. Let's look at the features of its design.
Calculation of insurance premiums: essence, form and report options
The fiscal authorities plan to update the calculation of insurance premiums for the 1st quarter of 2019 by the first reporting campaign of 2019.
If the updates do not come into force before the reporting date, the calculation will need to be generated according to the rules for filling out this report, approved by the same document that put its form into effect (order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@ ). Both the form itself and the rules for entering data into it have been in effect since the beginning of 2017, i.e., from the time when insurance premiums (except for payments for injuries) began to be subject to the provisions of the Tax Code of the Russian Federation. In connection with the change in the supervisor of contributions (which became unified), the form of the report also changed, becoming common for all types of contributions that came under the control of the Federal Tax Service.
Calculation of insurance premiums (DAM) is mandatory for all employers, including those who temporarily lack data for its preparation. In the latter case, it may be necessary to submit a report with zero indicators in the main sections (letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940@).
Mandatory for completion by most DAM compilers are the title page, sections 1 and 3, devoted, respectively, to general data on the calculation of contributions and personal information about the recipients of income to which contributions are calculated. There are 10 annexes for Section 1, the first and second of which must be filled out (they are allocated to charges for basic tariffs), and the rest - as needed. Section 2 is intended for farm heads and is therefore not used often.
On our forum you can get an answer to any question you have while filling out and submitting contribution reports. For example, we discuss possible reasons for the discrepancy between the RSV and SZV-M data, as well as ways to correct this discrepancy.
Sample calculation of insurance premiums for the 1st quarter of 2019
RSV is a report compiled quarterly, but its data is generated in different ways:
- in section 1 - cumulatively throughout the year, highlighting data relating to the months of the last quarter of the reporting period;
- in section 3 - only for the last quarter of the reporting period.
Because of this, absolute correlation of data between these sections occurs only in the report for the 1st quarter. Accordingly, the report for this period is easiest to fill out and quite easy to check.
The procedure for filling out sections of the DAM is generally inherited from reports previously submitted to the funds (PFR and FSS), and does not contain any fundamental innovations. The differences boil down to the fact that the following are excluded from the single report:
- data on the results of settlements with funds at the beginning of the year and at the end of the reporting period;
- information about the details of documents for payment of contributions;
- information about the length of service of employees.
Since the publication of Order No. ММВ-7-11/551@, no changes have been made to the registration procedure or the report form. But the Federal Tax Service of Russia has repeatedly provided clarifications in letters on certain issues regarding the application of this order. Of these clarifications, the most recent document should be noted (letter of the Federal Tax Service of Russia dated January 22, 2018 No. GD-4-11/959@), which defines the procedure for indicating the payer code for a new circle of persons (residents of the special economic zone in the Kaliningrad region) applying reduced tariffs contributions in the period 2018-2022.
When calculating insurance premiums for the 1st quarter of 2019, on its title page you need to indicate the period code corresponding to the 1st quarter (21).
A sample of filling out the DAM for the 1st quarter of 2019 can be found on our website.
Typical errors in the DAM and the possibility of correcting them without sanctions
The deadline for submitting the report is set on the 30th day of the month following the end of the reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation). However, it is affected by coincidences with weekends. But the deadline for submitting the calculation of insurance premiums for the 1st quarter of 2019 coincides with the generally established date and falls on 04/30/2019.
There are two delivery methods: electronic and paper. The latter is available to persons reporting for employees whose total number does not exceed 25.
However, the fact that the DAM has been sent to the Federal Tax Service does not yet allow us to consider that the report has been submitted. At the time of acceptance, the tax authority carries out incoming control for the presence of discrepancies (Clause 7, Article 431 of the Tax Code of the Russian Federation):
- in amounts calculated for each employee;
- in personal data relating to the insured person;
- in comparable figures of sections 1 and 3.
If such discrepancies are identified, the Federal Tax Service informs the submitter of the report about the non-acceptance of the report and the discrepancies found. Prompt clarification of the DAM makes it possible to consider it submitted on the date of submission of the first (which turned out to be rejected) report.
Results
When compiling the DAM for the 1st quarter of 2019, you should focus on the form of this report and the rules for filling it out, applied since the beginning of 2017. Submitting it is mandatory for all employers, including those who did not pay income during the reporting period. The deadline for submitting the report for the 1st quarter of 2019 will expire on 04/30/2019.
The responsibility for transferring insurance premiums (hereinafter referred to as IC) to the budget rests with those who have officially employed employees, including under GPC agreements. Another responsibility of SV payers is to submit reports to the Federal Tax Service. The SV calculation is submitted to the inspectorate based on the results of each quarter. It is quite easy to draw up if you follow the sequence and rules established by the tax authorities.
Composition of RSV-1 and general rules for filling
Example of filling out RSV-1
Front page
The cover page contains general information about the payer. It is filled out by the payer, with the exception of the “Report Submission Information” section located in the lower right corner. It is filled out by employees of the Federal Tax Service.
The title page states:
- INN of the payer (for legal entities also KPP);
- (if this is not a repeated attempt to submit the report, then a zero is given);
- billing period code (21,31,33,34 for 1st quarter, half year, 9 months and year, respectively);
- information about the inspection (the code at the place of registration for legal entities is “214”, for individual entrepreneurs “120”; a service of the same name is provided to search for the tax authority code on the Federal Tax Service website);
- company name (full name for individual entrepreneurs);
- type of activity by;
- information about the reorganized organization (to be filled out only when);
- telephone number (with “8” and code);
- the total number of pages in the report and the number of pages of attached documents (if any).
The name and signature of the person responsible for the accuracy of the data in the report is placed in the lower left corner. This may be the payer himself or his representative. In the second case, you must also indicate the details of the power of attorney.
Section No. 3
The third section reflects information about insured employees. Here, as on the title page, the adjustment number, the period under consideration, the year are indicated, as well as the serial number of the information and the date of its submission to the Federal Tax Service.
The following set of data about employees is entered into the report:
- SNILS number;
- Date of Birth;
- citizenship (country code);
- information about the identity document;
- attribute of the insured person (in which system he is insured).
Subsection 3.2 contains information only if payments are made in favor of the insured employee. It reflects on a monthly basis the amounts of remuneration paid to an individual and CB accrued on it. The code of the insured person is also entered here, a list of which is presented in Appendix No. 8 to the Rules for filling out the RSV-1.
Appendix No. 1 of the first section
Appendix No. 1 reflects the calculation of SV. All payers, regardless of category, are required to fill out subsections 1.1 and 1.2.
Subsection 1.1 is devoted to compulsory pension insurance. It states:
- number of insured workers (total number and for the reporting period);
- the number of individuals from whose remuneration CBs were calculated (including the number of people whose remunerations exceeded the maximum base for calculating CBs, which in 2017 was 876 thousand rubles);
- amounts of remuneration paid to employees (reflected on an accrual basis);
- amounts that are not subject to SV taxation (state benefits, compensation for injury to health, severance pay and other types of remuneration in accordance with Article 422 of the Tax Code of the Russian Federation);
- the basis for calculating the CB (the total amount of remuneration minus the exceptions provided for in Article 422 of the Tax Code of the Russian Federation);
- accrued amounts of CB on the main and exceeding the marginal base (the total rate is 22%, if the marginal base is exceeded 10%).
Subsection 1.2 is intended for information on compulsory health insurance. The number of insured workers, the amount of remuneration of individuals and the amounts excluded from the calculation base are also entered here. Next, by analogy with the previous subsection, the base for calculating contributions and the CB amount itself is calculated (rate 5.1%).
Another important point in Appendix No. 1 is the payer’s tariff code. This classification is based on the taxation system used by the payer and the characteristics of its activities. Common codes are:
- 01 – ;
- 02 – ;
- 03 – ;
- 06 – objects whose activities are related to information technology;
- 12 – .
The full list of codes can be found in Appendix No. 5 of the Rules for filling out the RSV-1.
If during the reporting period there was a change in the tax system or field of activity, and, accordingly, the code changed, several appendices No. 1 are compiled in the report at once, in accordance with the number of codes used.
An example and nuances of filling out the report are described in the video below:
Appendix No. 2 of the first section
Appendix No. 2 shows information on SV for compulsory social insurance in connection with maternity. First of all, it reflects the sign of payments. They can be of two types:
- Direct payments from the fund. They are carried out during the implementation of the FSS Pilot Project in the region. You can check this information on the website of your FSS branch.
- Payments according to the credit system. They are made according to the old scheme, when the employer independently calculates and pays benefits to the employee, and then the fund compensates for these expenses.
Then you need to reflect the calculation of contributions itself. To do this, enter the following data:
- number of employees insured in the system;
- amounts paid to employees (including those excluded from taxation);
- amounts exceeding the maximum value of the calculation base, which for social insurance in 2017 amounted to 755 thousand rubles;
- basis for calculating SV;
- the amount of accrued SV (at a general rate of 2.9%, when making payments in favor of foreigners at a rate of 1.8%, above the maximum base value the rate is 0%).
Next, the application includes the amounts spent by the payer on payments to employees during the period of their incapacity and maternity, as well as the amounts compensated by the Social Insurance Fund. Then, on a monthly basis, the amounts of cash to be transferred to the budget and the amount of excess expenses over accruals are entered. In the first case, “1” is entered in the “attribute” column, and “2” in the second.
Section No. 1
Section No. 1 contains general information on SVs subject to transfer to the budget. At the top of the form is a code for . You can find out the code of your municipality on the Internet resource of the Federal Tax Service.
Next, the monthly amounts of accrued CB for all types of insurance are shown. The data is entered on the basis of calculations that were made in Appendices No. 1 and No. 2 of the first section. For each type of insurance, the corresponding BCC is indicated.
The Ministry of Health and Social Development, by Order No. 232n dated March 15, 2012, approved the form of calculation for accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund (PFR), insurance contributions to the Federal Compulsory Medical Insurance Fund by insurance premium payers making payments and other remuneration to individuals ( form RSV-1 PFR), and the procedure for filling it out(hereinafter referred to as Order No. 232n).
The new form of calculation for accrued and paid insurance premiums (hereinafter referred to as the Calculation) is applied starting from the submission of reports on insurance premiums for the first quarter of 2012. Previously, the Calculation was submitted in the form approved By order of the Ministry of Health and Social Development of the Russian Federation dated November 12, 2009 No.894n.
The new form has become more detailed; information on accrued insurance premiums for compulsory health insurance is reflected in full, without breaking down the amount accrued and paid to the FFOMS and TFOMS.
Let's look at the procedure for filling out the Calculation form.
General requirements for filling out the Calculation form
Form RSV-1 PFR is filled out using computer technology or a ballpoint (fountain) pen, in black or blue, in block letters.
Payers of insurance premiums (in accordance with the norms Law no.212-FZ autonomous organizations are payers of insurance premiums) submit the PFR form RSV-1 in electronic format with an electronic digital signature, provided that:
- they make payments to individuals;
- the average number of individuals in whose favor payments and other remuneration are made for the previous billing period exceeds 50 people.
In other cases, the PFR form RSV-1 is submitted on paper.
The form is filled out based on accounting data. Only one indicator is entered in each line and its corresponding columns. If there are no indicators provided for in the Calculation, a dash is placed in the line and the corresponding column.
Errors are corrected as follows: the incorrect value of the indicator is crossed out, and the correct value is entered next to it. The correction is signed by the payer or his representative and the date of correction is indicated. All corrections are certified by the organization's seal. Errors may not be corrected by correction or other similar means.
After filling out the Calculation, the completed pages are numbered consecutively in the “Page” field.
Title page , sections 1, 2 Calculations are filled out and submitted by all payers registered with the territorial body of the Pension Fund of the Russian Federation. If more than one tariff was applied during the reporting period, the Calculation includes as many pages of section 2 as the tariffs were applied during the reporting period (regardless of the application of reduced tariffs established for payments accrued in relation to individual employees).
Section 3 Calculations is filled out and submitted by payers applying reduced tariffs in accordance with Art. 58 Law no.212-FZ.
Section 4 Calculations is filled out and submitted by payers who filled out line 120 of section 1 of the Calculation (if additional insurance premiums were charged during the billing period).
Section 5 Calculations filled out and submitted by payer organizations making payments and other remuneration in favor of full-time students in educational institutions of secondary vocational and higher vocational education for activities carried out in a student group (included in the federal or regional register of youth and children's associations receiving state support) under labor or civil law contracts, the subject of which is the performance of work and (or) the provision of services.
At the end of each page of the Calculation, the signature of the payer (successor) or his representative and the date of signing of the Calculation are affixed.
At the top of each completed page of the Calculation, the registration number of the payer is indicated in accordance with the notice (notification) of the policyholder issued during registration (registration) with the Pension Fund of Russia at the place of registration.
Filling out the cover page of the Calculation form
Based on the provisions clause 4,5 Order No.232n, as well as the registration information of the institution, the title page will be filled out as follows. Note that it is filled out by the payer of insurance premiums, with the exception of the section “To be filled out by an employee of the Pension Fund of Russia.”
Field “Registration number of the policyholder in the Pension Fund of Russia”.
When submitting the primary Calculation, zeros (000) are entered in this field.
When submitting a Calculation that reflects changes to the territorial body of the Pension Fund of the Russian Federation (an updated Calculation for the corresponding period), a number is entered indicating which account Calculation, taking into account the changes and additions made, is submitted by the policyholder to the territorial body of the Pension Fund of the Russian Federation (for example: 001, 002, 003... 10, etc.).
The updated Calculation is presented in the form that was in force in the period for which errors (distortions) were identified ( clause 4.1 Calculation).
Field "Reporting period (code)".
The period for which the Calculation is being submitted is indicated. Accordingly, the first quarter is designated by the code 03, the half-year - 06, 9 months - 09, and the Calculation form submitted for the year is designated by the number 12.
Field "Calendar year" - indicate the calendar year for the reporting period of which the Calculation (adjusted calculation) is submitted. In the “Calendar Year” field of the Calculation, which reflects the indicators generated for 2012, 2012 is shown.
Field “Name of organization, separate division /F. Acting individual entrepreneur, individual" - the name of the organization is indicated in accordance with the constituent documents (if there is a Latin transcription in the name, one is given) of a separate division.
Field "TIN".
The TIN (taxpayer identification number) is indicated in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at its location in the territory of the Russian Federation. If an autonomous institution has been assigned a 10-digit TIN, a dash should be entered in the last two cells of the zone of 12 cells allocated for recording the TIN indicator.
Field "Checkpoint"
The KPP is indicated (code of the reason for registration at the location of the organization) in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location in the territory of the Russian Federation. The checkpoint at the location of the separate subdivision is indicated in accordance with the notification of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation at the location of the separate subdivision on the territory of the Russian Federation.
Field "OGRN (OGRNIP)".
The main state registration number is indicated in accordance with the certificate of state registration of a legal entity formed in accordance with the legislation of the Russian Federation at its location on the territory of the Russian Federation. When filling out the OGRN of an organization, which consists of 13 characters, a dash is entered in the last two cells of the zone of 15 cells allocated for recording the OGRN indicator.
Field "OKATO Code".
The code of the All-Russian Classifier of Objects of Administrative-Territorial Division is indicated on the basis of an information letter from the state statistics body.
Field "Code according to OKVED" - the code is indicated according to the All-Russian Classifier of Types of Economic Activities OK 029-2001 (NACE Rev. 1) for the main type of economic activity of the payer.
Field "Contact phone number" - indicate the city or mobile phone number of the payer (legal successor) or the payer’s representative with the city code or mobile operator, respectively. Each cell is filled without using the dash and parenthesis signs.
The fields reserved for the registration address indicate the postal code, locality, district, region, street, house, building - the legal address of the insurance premium payer.
Field “Number of insured persons” - the number of insured persons for whom individual (personalized) accounting information for the reporting period must be provided is indicated.
Field "Average headcount" - indicates the average number of employees, calculated in the manner determined annually by orders of the Federal State Statistics Service.
Information on the number of pages of the submitted Calculation and the number of sheets with supporting documents attached is indicated in the fields “On pages” and “with supporting documents attached or their copies on sheets.”
In the subsection of the title page “I confirm the accuracy and completeness of the information specified in this calculation” in the fields "payer of insurance premiums" , “representative of the insurance premium payer” , "legal successor" the following information is reflected: if the accuracy and completeness of the information is confirmed, the head of the organization enters “1” in the Calculation; if the accuracy and completeness of the information is confirmed by the representative of the insurance premium payer, “2” is entered; in case of confirmation of the accuracy and completeness of the information, the legal successor of the payer of insurance premiums enters “3”.
Field "F. Acting head of the organization" - indicate the full last name, first name, and patronymic of the head of the organization. When submitting a calculation by a representative, the surname, name, patronymic of the representative - an individual, in accordance with the identity document, or the name of the legal entity in accordance with the constituent documents, if the representative of the payer is a legal entity, is indicated in the appropriate field.
In the fields "Signature" , "Date of" the signature of the payer (legal successor) or his representative and the date of signing the Calculation are affixed.
In field “Document confirming the authority of the representative of the insurance premium payer” the type of document confirming the authority of the payer’s representative (legal successor) is indicated.
As can be seen from the information presented above, the title page of the new Calculation form is filled out in the same way as before.
Filling out section 1 “Calculation of accrued and paid insurance premiums”
We propose to consider the procedure for filling out sections 1 and 2 of the Calculation form using a specific example.
At the beginning of the reporting period - 2012, the autonomous institution did not have any overpayment of insurance premiums. In the first quarter, the institution accrued insurance premiums in the following amounts:
| Month | Payment amount | Insurance premiums for compulsory health insurance | Total | ||
| insurance part | accumulative part | ||||
| January | 64 000 | 24 000 | 20 400 | 108 400 | |
| February | 48 000 | 18 000 | 15 300 | 81 300 | |
| March | 72 000 | 27 000 | 22 950 | 121 950 | |
| Total | 184 000 | 69 000 | 58 650 | 311 650 | |
Payment of accrued insurance premiums for March was made on April 10, 2012. The organization employs people born after 1967. There are no disabled people in the organization. The organization is on the general taxation system and applies the basic tariff of insurance premiums (tariff code 01).
Based on the conditions of the example, we will consider the rules for filling out section 1 of the Calculation form.
| Name indicator | Line code | Insurance contributions for compulsory pension insurance | Insurance premiums for compulsory health insurance |
|
| insurance part | accumulative part | |||
| 1 | 2 | 3 | 4 | 5 |
| The balance of insurance premiums payable at the beginning of the billing period (+) debt, (-) overpayment | 100 | - | - | - |
The line “Balance of insurance premiums payable at the beginning of the billing period” is equal to the amount of insurance premiums from line 150 of the Calculation for the previous billing period ( clause 6.1 of Order No.232n).
| Indicator name | Line code | Insurance contributions for compulsory pension insurance | Insurance premiums for compulsory health insurance |
||
| insurance part | accumulative part | ||||
| 1 | 2 | 3 | 4 | 5 | |
| Accrued insurance premiums from the beginning of the billing period | 110 | 184 000 | 69 000 | 58 650 | |
| including for the last three months of the reporting period | 1st month | 111 | 64 000 | 24 000 | 20 400 |
| 2nd month | 112 | 48 000 | 18 000 | 15 300 | |
| 3rd month | 113 | 72 000 | 27 000 | 22 950 | |
| Total payable for the last 3 months | 114 | 184 000 | 69 000 | 58 650 | |
| (line 111 + line 112 + line 113) | |||||
When filling out the form, you should take into account the control ratios (given in clause 6.2 of Order No.232n).
| Line 110 “Insurance premiums accrued from the beginning of the billing period” | = | the sum of the values of line 110 of the Calculation for the previous reporting period of the calendar year and line 114 of the submitted Calculation = the sum of the corresponding data in section 2 (for each tariff code) of the submitted Calculation |
| Line 110 column 3 | = | the sum of the values of lines 250 and 252 of column 3 of section 2 for all tariff codes |
| Line 110 column 4 | = | line 251, column 3, section 2 for all tariff codes |
| Line 110 column 5 | = | line 276, column 3, section 2 for all tariff codes |
| Line 111 column 3 | = | the sum of the values of lines 250 and 252 of column 4 of section 2 for all tariff codes |
| Line 111 column 4 | = | line 251 column 4 section 2 for all tariff codes |
| Line 111 column 5 | = | line 276, column 4, section 2 for all tariff codes |
| Line 112 column 3 | = | the sum of the values of lines 250 and 252 of column 5 of section 2 for all tariff codes |
| Line 112 column 4 | = | line 251, column 5, section 2 for all tariff codes |
| Line 112 column 5 | = | line 276, column 5, section 2 for all tariff codes |
| Line 113 column 3 | = | the sum of the values of lines 250 and 252 of column 6 of section 2 for all tariff codes |
| Line 113 column 4 | = | line 251, column 6, section 2 for all tariff codes |
| Line 113 column 5 | = | line 276, column 6, section 2 for all tariff codes |
| Line 114 | = | sum of row values 111 - 113 corresponding columns |
The amount of additional insurance premiums accrued in the reporting period, both according to inspection reports (desk and (or) on-site), and by the organization independently due to the discovery of the fact of non-reflection or incomplete reflection of information and errors leading to an underestimation of the amount of insurance premiums payable for previous reporting periods, is reflected on line 120 of the Calculation form ( clause 6.3 of Order No.232n). The control relationships of this line with other lines can be found in clause 6.2 of Order No.232n. Since at the very beginning of the comment we stipulated that the procedure for filling out the calculation form will be considered by us through the prism of the given example, and in the example the amount for additional accrual is not provided, we will not dwell on filling out this line.
| Paid from the beginning of the billing period, including | 140 | 112 000 | 42 500 | 35 700 | |
| in the last three months of the reporting period | 1st month | 141 | 64 000 | 24 500 | 20 400 |
| 2nd month | 142 | 48 000 | 18 000 | 15 300 | |
| 3rd month | 143 | - | - | - | |
| total | 144 | 112 000 | 42 500 | 35 700 | |
| (line 141 + line 142 + line 143) | |||||
| for previous billing periods | 145 | - | - | - | |
Note that line 140 “Paid from the beginning of the billing period” reflects the amount of insurance premiums paid from the beginning of the billing period on an accrual basis until the end of the reporting period. The value of this line is calculated as the sum of the values of lines 145 and 144. Line 145 indicates the amounts of insurance premiums paid in the current reporting period for previous billing periods. Since in our example the form is drawn up for the first quarter, a dash is placed on line 145. If the form were compiled for the second quarter, it would reflect the amounts paid by the organization in the first quarter.
The balance of insurance premiums payable at the end of the reporting period is reflected on line 150 and is equal to the difference between lines 130 and 140.
Filling out section 2 “Calculation of insurance premiums by tariff” of the Calculation form
This section of the form reflects information on insurance premiums accrued in the billing period separately in terms of compulsory pension insurance and compulsory medical insurance.
The “Rate code” field indicates the rate code used by the payer in accordance with the rate codes of insurance premium payers in accordance with the appendix to Procedure No. 232n. If more than one tariff was applied during the reporting period, the Calculation includes as many pages of section 2 as the tariffs were applied during the reporting period. In this case, the values of lines 201 - 276 for inclusion in other sections of the Calculation are included as the sum of the values for the corresponding lines for each table of section 2 included in the Calculation.
| Indicator name | Line code | Total from the beginning of the billing period | Including for the last three months of the reporting period | |||
| 1st month | 2nd month | 3rd month | ||||
| The amount of payments and other remuneration accrued in favor of individuals, in accordance with Art. 7 of Law No. 212-FZ and with interstate agreements | Born 1966 and older | 201 | - | - | - | - |
| born 1967 and younger | 202 | 1 150 000 | 400 000 | 300 000 | 450 000 | |
| Foreign citizens and stateless persons temporarily residing/staying on the territory of the Russian Federation | 203 | - | - | - | - | |
Lines 201 - 260 are used to calculate the base for calculating insurance contributions for compulsory pension insurance.
Lines 211 - 213 reflect the amounts of payments and other remuneration that are not subject to insurance premiums in accordance with Law No. 212-FZ and interstate agreements. To simplify the example, we assumed that there were no such payments in the first quarter of 2012.
Lines 231 - 233 reflect the amounts of payments and other remuneration made in favor of individuals for the calculation of insurance premiums, exceeding the maximum base value established annually by the Government of the Russian Federation, in accordance with Part 5 Art. 8 Law no.212-FZ(for each individual it is established in an amount not exceeding 415,000 rubles on an accrual basis from the beginning of the billing period).
The base for calculating insurance contributions for compulsory pension insurance for persons born in 1967 and younger is reflected in line 241.
| Indicator name | Line code | Total from the beginning of the billing period | Including the last three months reporting period |
|||
| 1st month | 2nd | 3rd | ||||
| Base for calculating insurance contributions for compulsory pension insurance | Born 1966 and older (line 201 + line 203 - line 211 - line 213 - line 221 - line 223 - line 231 - line 233) | 240 | 1 150 000 | 400 000 | 300 000 | 450 000 |
| born 1967 and younger (line 202 - line 212 - line 222 - line 232) | 241 | - | - | - | - | |
The value of line 240 is determined by the formula: line 202 minus line 212 minus line 222 minus line 232.
The amount of accrued insurance contributions for pension insurance is reflected in lines 250 - 252.
The values of column 250 “Insurance contributions accrued for compulsory pension insurance - insurance part” are equal to the sum of the values of the corresponding columns of line 240, multiplied by the tariff for a given age group for the insurance part of the pension and the corresponding columns of line 241, multiplied by the tariff for a given age group for the insurance part of the pension.
The values of column line 251 “Insurance contributions accrued for compulsory pension insurance - funded part” are equal to the product of the values of the corresponding columns of line 241 and the tariff for a given age group for the funded part of the pension.
The calculation of insurance premiums for compulsory medical insurance is reflected in lines 271 - 276.
Line 271 in the corresponding columns reflects the amounts of payments and other remunerations accrued in favor of individuals in accordance with Art. 7 Law no.212-FZ, as well as with interstate agreements, cumulatively from the beginning of the year and for each of the last three months of the reporting period, subject to insurance premiums for compulsory health insurance.
Line 272 reflects amounts not subject to insurance premiums for compulsory medical insurance in accordance with Part 1, 2 tbsp. 9 Law no.212-FZ and with interstate agreements.
Line 274 reflects the amounts of payments and other remuneration made in favor of individuals for the calculation of insurance premiums, exceeding the maximum base value established annually by the Government of the Russian Federation, in accordance with Part 5 Art. 8 Law no.212-FZ.
Line 275 reflects the base for calculating insurance premiums for compulsory health insurance, which is determined by the formula: line 271 minus line 272 minus line 273 minus line 274.
The values of column line 276 “Insurance premiums accrued for compulsory health insurance” are determined as the product of the values of the corresponding columns of line 275 and the tariff established for the payment of insurance premiums to the Federal Compulsory Health Insurance Fund.
Filling out subsection 3.6 “Calculation of compliance of conditions for the right to apply a reduced tariff for payment of insurance premiums by insurance premium payers specified in paragraph 8 of part 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ” of the Calculation form
This section of the form is filled out by autonomous organizations that apply the simplified tax system and use reduced tariffs when calculating insurance premiums.
Line 361 indicates the total amount of income determined in accordance with Art. 346.15 Tax Code of the Russian Federation cumulatively from the beginning of the reporting (calculation) period.
Line 362 indicates the amount of income from the sale of products and (or) provision of services in the main type of economic activity.
The indicator of line 363 is calculated as the ratio of the values of lines 362 and 361, multiplied by 100.
Filling out section 4 “Amounts of additionally accrued insurance premiums from the beginning of the billing period” of the Calculation form
The section is filled out by payers who have accrued additional insurance premiums in the current reporting period for previous reporting (calculation) periods.
The table indicates the year, month and amount of additionally accrued insurance premiums for inspection reports (desk and (or) on-site) for which decisions on bringing to responsibility came into force in the current reporting period.
In addition, in case of independent identification of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting periods, the payer can reflect the amounts of independently accrued insurance premiums.
Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund.”
You need to report insurance premiums in 2017 to the Federal Tax Service, and not to extra-budgetary funds. Tax authorities have developed a new calculation form that replaces the previous 4-FSS and RSV-1 calculations; it must be applied starting with reporting for the 1st quarter of 2017. The form and instructions for filling out the calculation were approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. In addition, new BCCs are now used to pay insurance premiums.
Read more about the new form, as well as the procedure for filling it out with an example, in this article.
The procedure for submitting the calculation of insurance premiums in 2017
Organizations and individual entrepreneurs with employees must submit a new single calculation to the Federal Tax Service on a quarterly basis. The last day for submitting calculations is the 30th day of the month following the reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation). The first report on the new form must be submitted no later than May 2, 2017, due to the postponement of dates due to the May holidays.
With an average number of more than 25 people, a single calculation must be submitted only in electronic form; others can submit it on paper. Please note that now the date for submitting the calculation of premiums from 2017 is the same for all policyholders, regardless of the method of submitting the calculation.
Important: the calculation is considered not submitted if the total pension contributions for each employee do not coincide with the total amount of Pension Fund contributions. After receiving notification of this from the Federal Tax Service, the policyholder has 5 days to eliminate the error, otherwise a fine cannot be avoided.
How to fill out the Calculation of insurance premiums in 2017
The calculation consists of a title page and three sections. In turn, sections 1 and 2 include applications: in section 1 there are 10 of them, in section 2 there is only one application. All policyholders are required to submit the following parts of the Calculation:
- Title page,
- Section 1, containing summary data on insurance premiums payable to the budget,
- Subsection 1.1 of Appendix No. 1 of Section 1 – calculation of pension contributions,
- Subsection 1.2 of Appendix No. 1 of Section 1 – calculation of compulsory medical insurance contributions,
- Appendix No. 2 of Section 1 – calculation of social insurance contributions in case of temporary disability and in connection with maternity,
- Section 3 – personalized information about insured persons.
The remaining subsections and annexes are presented if there is data to fill them out.
The calculation is completed in rubles and kopecks. In unfilled cells, dashes are added. All words in the Calculation lines are written in capital letters. The detailed line-by-line procedure for filling out the Calculation was approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551.
In Alfa LLC, in the 1st quarter of 2017, insurance premiums were calculated from payments to 1 employee, who is also the manager. The organization works on the simplified tax system and applies the basic tariff of insurance premiums.
Contributory payments to Mikhailov I.P. amounted to 30,000 rubles monthly. In January-March, insurance premiums were charged for each month:
Pension Fund (22%) - 6600.00 rubles each, compulsory medical insurance (5.1%) - 1530.00 rubles each, social insurance (2.9%) - 870.00 rubles each.
The total amount of payments to Alpha LLC for the 1st quarter: 90,000 rubles.
The total amount of contributions of Alpha LLC for the 1st quarter: Pension Fund (22%) - 19,800.00 rubles, compulsory medical insurance (5.1%) - 4590.00 rubles, social insurance (2.9%) - 2610.00 rubles.
It will be more convenient to fill out the sections for calculating insurance premiums in 2017, the example of which we are considering, in the following sequence:
- First, let's fill in personalized information in section 3. This section is completed for all insured persons and includes information for the last 3 months. In our case, the information is filled in for one employee, but if there are more insured persons, then the amount of information in the Calculation must correspond to their number.
- The next step is to fill out subsection 1.1 of appendix 1 of section 1 for pension contributions: we summarize and transfer here the accounting data from section 3. Remember that all indicators of personalized information in total must coincide with the indicators of subsection 1.1. Our example is simplified and there is only one employee, so we simply transfer his indicators from section 3.
- Next, fill in subsection 1.2 of appendix 1 of section 1 on contributions to compulsory medical insurance. Indicators of insurance premiums for health insurance are reflected only in this section of the Calculation.
- Social insurance premiums are calculated in appendix 2 section 1. If there were social insurance expenses (sick leave, benefits) during the billing period, then this should be reflected in Appendix 3 to Section 1, which means line 070 of Appendix 2 of Section 1 should be filled in. In our example, there were no such expenses, so Appendix 3 is not fill it out.
- Having completed the sections for each type of contribution, fill in the last summary section 1. The amount of insurance premiums payable to the budget is indicated here. Please note that the BCC indicated on lines 020, 040, 060, 080 and 100 have not yet been approved for 2017, so in our example the codes for 2016 are indicated, in which the first 3 digits are replaced by 182, which means payment to the Federal Tax Service.
- In conclusion, we number all completed Calculation sheets and indicate their number in a special line on the Title Page. Under each section we will put the signature of the head and the date.
Unified calculation of insurance premiums. Sample filling
Section 1. Free data on the obligations of the payer of insurance premiums.
Appendix 1. Calculation of the amounts of insurance contributions for compulsory pension and health insurance to section 1.
Appendix 2. Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to section 1.
Section 3. Personalized information about insured persons.
For the entire past year, policyholders must provide the RSV-1 calculation to the Pension Fund. Despite the fact that the document is not new, sometimes force majeure circumstances arise when entering information into the form.
What the PFR RSV-1 form is and what difficulties may arise when entering figures (for contributions), we will consider in the article. You can download the PFR RSV-1 form at.
Any employer, regardless of the chosen taxation system, must fill out and submit form RSV-1 to the Pension Fund of the Russian Federation.
The full title of this document is: Calculation of accrued and paid contributions. When filling out this document, contributions that were accrued and paid to structures such 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 employee's pension, which is responsible for insurance.
- Contributions going to the funded part of a future pensioner.
- Part of the funds to pay for medical expenses. fear of the central (federal) fund.
- To pay medical fees. fear of the regional fund.
This report is completed and submitted to the regulatory authority, the Pension Fund of Russia, once a quarter. The reporting periods are 1st quarter, six months, 9 months, and the last quarter, the annual one, closes the accounting year.
Who submits the RSV-1 report?
State The authority, on the basis of Federal Law No. 212, obliged the following legal entities and individuals to fill out and provide the document:
- For businessmen who have employees on their staff.
- Individuals who, although not individual entrepreneurs, have entered into an agreement of any nature with another person.
- All organizations and firms, regardless of taxation regime.
If an agreement with an employee is concluded, it means that the responsibilities of the policyholder include not only paying contributions, but also filling out reporting documents. For example, according to the RSV-1 form of the Pension Fund of Russia. You can download and fill out the form on the Pension Fund website or from us.
Procedure for filling out RSV-1
We have decided that the document is filled out by employer-insurers. And everyone determines for themselves which sections need to be filled out. As a rule, standard filling consists of the following sections of RSV-1:
- first page (title page);
- section 1;
- subsection 2.1;
- section 6.
Other sections are filled in if additional charges have been made for insurance premiums.
Thus, the RSV-1 form will be filled out according to the data that was accrued and paid to the organization.
Title page
Before you begin filling out the main sections of the document, you need to fill out the first page (title page). It must indicate the following employer information:
- Full name of the policyholder;
- employer's tax identification number and checkpoint;
- registration number issued by the Pension Fund;
- OKVED. This code is issued by the 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.
First section - Calculation of accrued and paid insurance premiums
When filling out the first section of reporting, responsible persons usually do not experience any 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 into this section is taken from section 6. Therefore, before filling out the first sheet, you can enter data in the sixth section.
Section six - Information about the insured persons
Individual data for each employee is entered here. 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 contribution that was paid for the employee.
Each calculation sheet is signed by the head of the company.
Deadlines for submitting RSV-1 Pension Fund and fines
It is important to remember that the deadlines for submitting the document vary. If the organization has fewer people on staff, then it can be submitted on paper. The deadline for submitting a document for this format is the 15th day of the reporting quarter. If the DAM form is provided electronically, then it must be submitted on the 20th. This date is determined for those policyholders who have more than one person on their staff.
Under no circumstances should you be late for submitting documents. Failure to submit a reporting document on time imposes a fine on the company.
If the form was not submitted in the format established for the enterprise (it must be submitted electronically, but was submitted on paper), then the fine will be 300 rubles.
If the document was submitted late, a penalty is imposed, which is 5% of the amount of the specified fees. The fine cannot be less than 1,000 rubles, but not more than 30% of the amount of contributions.
For example, Lotos LLC submitted payments online in November, although they were supposed to be submitted 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 work in the 1C program, then this video will help you fill out the RSV-1: