Reporting on insurance premiums, form. Reporting on insurance premiums, form Last form of RSV 1

07.12.2021

If you do not provide the calculation of insurance premiums or violate the deadline, administrative responsibility and penalties will follow.

If the deadlines for submitting the RSV-1 form are violated (for the 4th quarter - until 01/30/2020), a fine of 1,000 rubles or 5% of the calculated insurance premiums in billing period for each full or partial month of delay.

In 2019, submit a single report for the 4th quarter no later than 01/30/2020! Transfers are not provided.

If errors or discrepancies are found in the form when filling out, then the report is not provided. Corrections are allowed to be made within 5 working days from the date of receipt of the notification from the IFTS. After the changes are made, the date of submission of the report is the day when the unified calculation form for insurance premiums 2019 was sent for the first time (paragraphs 2 and 3, clause 7, article 431 of the Tax Code of the Russian Federation).

Which RSV-1 form to use

Conditions for filling RSV-1

Consider an example of calculating insurance premiums in 2019 for a budgetary organization. GBOU DOD SDYUSSHOR "ALLURE" uses OSNO. For the calculation, general tax rates are established. The average headcount is 22 employees.

For the reporting months of 2019 accruals wages amounted (in rubles):

October - 253,000.00;
November - 253,000.00;
December - 253,000.

We calculate insurance monthly to fill RSV-1.

Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rubles.
CHI: 253,000.00 × 5.1% = 12,903.00 rubles.
VNiM: 253,000.00 × 2.9% = 7337.00 rubles.

Pension Fund of the Russian Federation: 253,000.00 × 22% = 55,660.00 rubles.
CHI: 253,000.00 × 5.1% = 12,903.00 rubles.
VNiM: 253,000.00 × 2.9% = 7337.00 rubles.

There was no excess of the base for insurance accruals in favor of employees in 2019.

For reference on filling out the calculation of insurance premiums: for 9 months of 2019, payroll amounted to 759,300.00 rubles:

Pension Fund of the Russian Federation: 759,300.00 × 22% = 167,046.00 rubles.
CHI: 759,300.00 × 5.1% = 38,724.00 rubles
FSS: 759,300.00 × 2.9% = 22,019.00 rubles.

Estimated data for the 4th quarter (in rubles):

Accrued salary - 759,000.00.
Contributions to the Pension - 166,980.00.
CHI - 38,709.00.
FSS - 22,011.00.

Final data for filling out the calculation of insurance premiums for 2019:

accruals - 1,518,300.00 rubles;
deductions to the PFR - 334,026.00 rubles;
CHI - 77,433.00 rubles;
FSS - 44,030.00 rubles.

How to fill out the RSV-1 form correctly

A detailed procedure for filling out the calculation for insurance premiums in 2019 is set out in the order of the Federal Tax Service No. MMV-7-11 / 551. Taking into account the provisions of the order, we will give an example of the execution of the RSV-1 form for the 4th quarter of 2019.

Step 1. Title page of RSV-1

On the title page of a single calculation, we indicate information about the organization: TIN and KPP (reflected on all pages of the report), name, code economic activity, FULL NAME. manager, phone number. In the "Adjustment number" field, put 0 if we provide a single report for the first time in the reporting period, or set the next adjustment number. Specify the IFTS code and location code.

Step 2. Go to the third section of the RSV-1 calculation

Here you need to fill in personalized information about all insured persons in the organization, for each employee separately. Let's give an example of filling in information in the calculation of insurance premiums for the head.

We reflect the number of the adjustment - 0, the period and date of filling.

We indicate personal data in part 3.1: the employee's TIN, SNILS, date of birth, gender and citizenship. For citizens of Russia, we set the value to 643 (line 120), the country code is set by the State Standard of December 14, 2001 No. 529-st. We select the document type code (p. 140) in accordance with Appendix No. 2 to the order of the Federal Tax Service of December 24, 2014 No. ММВ-7-11 / [email protected] The passport code of a citizen of the Russian Federation is 21, we indicate the series and number of the passport (or information from another document).

Specify the sign of the insured person: 1 - insured, 2 - not. Our example of filling out the calculation for insurance premiums 2019 provides code 1.

Step 3. Completion of the third section of the RSV-1 calculation

We fill in part 2.1 of the third section of the unified insurance calculation: the “month” field is set to 10 - October, 11 - November, 12 - December. We prescribe the category code of the insured person. In accordance with Appendix No. 8 of the Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/ [email protected], "employee" - the value of HP.

Step 4. Fill in the amount of payments and other rewards

The director's salary was 60,000.00 rubles per month. Total for the 3rd quarter - 180,000.00 rubles. Pension insurance contributions (60,000.00 × 22%) amounted to 13,200.00 rubles for each month. We indicate these amounts in special lines of a single calculation for insurance premiums.

If one of the employees has exceeded the amount of the maximum base for calculating insurance premiums, fill out part 3.2.2, guided by the limit values \u200b\u200bfixed in government decree No. 1378 dated November 15, 2017. For the OPS in 2019 - 1,150,000.00 rubles per employee worker.

The third section of the unified insurance calculation (the first sheet and the end) is filled out for each employee separately! The total amount of accruals and insurance premiums for each employee must correspond to the amounts of the 1st and 2nd sections. If there are discrepancies in filling, the tax authorities will not accept the report! They will not accept, and if errors are found in the personal data of employees.

Step 5. Go to subsection 1.1 of Appendix No. 1 of Section 1 of the unified calculation of RSV-1

In subsection 1.1, we indicate the payer's tariff code. Information for filling out the calculation of insurance premiums for the 3rd quarter:

01 - for OSNO;
02 - for USN;
03 - for UTII.

Then we indicate the total values of section 3 of the RSV-1.

First, we reflect the number of people:

general;
the number of those who received accruals included in the calculation base;
who has formed an excess of the maximum value of the base.

Then the size of accruals and insurance premiums on the same principle as the number.

In fields 010 (number of individuals) and 020 (number of individuals to whom payments were made, from which insurance premiums) set the value to 22 (persons). Field 021 is not filled in, it indicates the number of individuals who have exceeded the limit of the base for accrual.

Field 030 is the total amount of accruals, 040 is the amount of non-taxable payments, 050 is the basis for calculating insurance premiums, determined by the difference between fields 030 and 040.

Tax-free payments (p. 040) are established by Art. 422 of the Tax Code of the Russian Federation and include:

state benefits of the federal, regional and local levels;
compensation and compensation established by the state, within the limits of the standards;
lump-sum cash payments in the form of material assistance (in the event of the death of a close relative, in case of natural disasters and emergencies);
financial assistance at the birth of a child up to 50,000.00 rubles; amounts in excess of the specified limit are taxed;
financial assistance in the amount of 4000 rubles; the amount exceeding the limit is taxed in accordance with the established procedure;
the amount of insurance contributions, including for additional insurance;
other payments.

Field 051 - the amount of accruals exceeding the maximum base value.

Fields 060, 061 and 062 - assessed contributions of the TSO. 060 - general (total and are the sum of lines 061 and 062), 061 - without exceeding the limit, 062 - with exceeding the limit.

Step 6. Subsection 1.2 of Appendix No. 1 of Section 1

We fill in the data for CHI in the same way as in subsection 1.1:

010 and 020 - number;
030 - total amount of accruals;
040 - tax-free payments (Article 422 of the Tax Code of the Russian Federation);
050 is the difference between 030 and 040;
060 - the amount of calculated insurance premiums for CHI.

Remember that the current legislation does not establish limits (limits) of excess, under which special conditions apply.

Step 7. Fill out Appendix No. 2 of Section 1. Specify the data for calculating VNiM deductions

Let's analyze line by line, which includes a single calculation of insurance premiums in Appendix 2 of Section 1. Line 001 (sign of payments): determined in accordance with paragraph 2 of the government decree dated 04.21.2011 No. 294 and the letter of the Federal Tax Service dated 02.14.2017 No. BS- 4-11/ [email protected] We indicate 01 if the organization is located in the region - a participant in the FSS pilot project, 02 - for all others:

010 - indicate the total number of insured persons;
020 - the total amount of accruals made for the billing period;
030 - tax-free payments (Article 422 of the Tax Code of the Russian Federation);
040 - the amount of accruals exceeding the established limit. In 2019, it is equal to 865,000.00 rubles;
050 - base for calculating deductions;
051-054 - the amount of accruals (under special conditions), if any.

Step 8. We finish filling out Appendix No. 2 of Section 1 of the unified calculation of RSV-1

The fields are intended for amounts:

060 - calculated insurance premiums;
070 - incurred expenses for the payment of insurance coverage (sick leave, benefits);
080 - expenses reimbursed by the Fund social insurance;
090 - payable, they are equal to the difference between the calculated insurance premiums and the actual expenses incurred (060 - (070 - 080)).

Specify 1 - when making payments to the budget; 2 - if the expenses incurred exceed the calculated insurance premiums.

If the organization made payments on sick leaves or benefits (amounts excluded from the calculation base) during the reporting period, you should fill out Appendix No. 3 of Section 1. In our case, there is no data.

Step 9. Fill out section 1 (summary data) of the unified insurance reporting

We indicate the amounts payable for each type of insurance coverage separately.

We fill in OKTMO. For each type of insurance coverage, we indicate the BCC, the amount for the billing period (quarter) and for each month.

Step 10. Specify the budget classification code

BCC in a single contribution report is reflected in accordance with the order of the Ministry of Finance dated 132n dated 06/08/2018.

Filling out the RSV-1, if there were sick leave and benefits

If in the billing period the company's employees were sick or other types of benefits reimbursed by the FSS were accrued in their favor, then additional sheets of the report will have to be filled out. If there are payments from Social Insurance, you will also have to draw up Appendix No. 3 to the first section of the calculation of insurance premiums.

The design of the additional page of the report is carried out according to the general rules. In fact, the employer details information on temporary disability. That is, reveals:

the number of cases that occurred during the reporting period;
the number of days of illness;
the amount accrued from the FSS.

Then it is necessary to indicate the specific type of benefit that was accrued in the reporting period. If there are several of them, then the employer fills in the corresponding lines of Appendix No. 3 to the first section.

Consider a sample of how to fill out a RSV with a sick leave using an example: in the state budgetary institution "Budgetnik" (GBU "Budgetnik"), only two employees are employed, including the director of the institution. Both employees are citizens of the Russian Federation, they have employment contracts. During the nine months of 2019, the number of employees of the State Budgetary Institution did not change.

In March, one of the specialists was ill for five days. In the same month, the State Budgetary Institution "Byudzhetnik" paid him a sickness allowance in the amount of 8207.95 rubles. (including 3283.18 rubles at the expense of OSS funds in case of VNiM). Other expenses for the payment of insurance coverage for VNiM in the institution were not made.

The total amount of wages of employees was:

for the twelve months of 2019 (reporting period) - 900,000 rubles;
- July — RUB 100,000.00;
- August — RUB 100,000.00;
- September — RUB 100,000.00

Other payments in favor individuals GBU "Byudzhetnik" for nine months of 2019 did not produce. The limit values for insurance premiums were not exceeded for any of the employees for the reporting period of 2019. Tariffs for insurance premiums applied by the State Budgetary Institution "Byudzhetnik" in 2019:

OPS - 22%;
CHI - 5.1%;
VNiM - 2.9%.

Right to reduced rates was missing. There was no reason to charge additional sums of insurance. The amounts of contributions accrued by the State Budgetary Institution "Byudzhetnik" for OPS, CHI and VNiM amounted to:

for 12 months 2019:
- for OPS - 198,000.00 rubles;
- for CHI - 45,900.00 rubles;
- at VNiM — RUB 26,100.00;
for the last three months of the reporting period:
- for July: for OPS - 22,000.00 rubles, compulsory medical insurance - 5100.00 rubles, for VNiM - 2900.00 rubles;
- for August: for OPS - 22,000.00 rubles, compulsory medical insurance - 5100.00 rubles, for VNiM - 2900.00 rubles;
- for September: for OPS - 22,000.00 rubles, compulsory medical insurance - 5100.00 rubles, for VNiM - 2900.00 rubles.

This is how a sample of filling out the RSV-1 form for the 2019 FIU looks like, Appendix No. 3 to the first section.

Questions are common: is it necessary to include “blank” sections in the RSV-1 form (for example, at an additional tariff, if it is not applied) and what to put in empty cells: a dash, zeros, or leave it blank?

1) About empty sections- usually do not include, but if you leave them, then there will still be no error.

2) About dashes and zeros- the same thing, never once did the inspectors of the PFR find fault with the dashes and zeros, affixed or not, when submitting the Calculation.

Compared to filling out registration forms when changing the general director or adding a member to the LLC, where they find fault with every letter or number or font of writing (since the exact requirements are clearly spelled out in the legislation), here in the Calculations in the FSS and the PFR, the inspectors only require that there be correct numbers - balances from previous periods, accrual of insurance premiums, payment must comply with the data of the PFR and the FSS.

An example situation

StroyService LLC applies a simplified taxation system (income) and charges insurance premiums for mandatory pension insurance to the Pension Fund Russian Federation and for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund at the basic rate of 22 percent and 5.1 percent, respectively.

As of January 1, 2018, the organization had a debt to the Pension Fund of the Russian Federation for contributions to mandatory pension insurance and to the MHIF for compulsory health insurance for December 2017 in the amount of 10,701.51 rubles, respectively. and 2,369.8 rubles.

For the 1st quarter of 2018, payments to employees amounted to 180,900.00 rubles, including: for January - 60,300.00 rubles; for February - 60,300.00 rubles; for March - 60,300.00 rubles.

For the first quarter of 2018, the organization transferred mandatory pension insurance contributions to the PFR budget in the following amounts: in January - 10,701.51 rubles. (contributions paid on January 15 - for December 2017); in February - 13,266.00 rubles. (contributions paid on February 13 - for January 2018); in March - 13,266.00 rubles. (contributions paid on March 18 - for February 2018).

Contributions for March 2018 in the amount of RUB 13,266.00 were transferred in April (i.e., in the second quarter of 2018).

For the 1st quarter of 2018, the organization transferred contributions to the MHIF budget for compulsory health insurance in the following amounts: in January - 2,369.80 rubles. (contributions paid on January 15 - for December 2017); in February - 3,075.30 rubles. (contributions paid on February 13 - for January 2018); in March - 3,075.30 rubles. (contributions paid on March 18 - for February 2018).

Contributions for March 2018 in the amount of 3,075.30 rubles. were transferred in April (i.e., in the second quarter of 2018).

Sample of filling RSV-1 in the Pension Fund of the Russian Federation 2018

- Section 2 -

- Section 6 in RSV-1 -

Until 2017, reporting to insurance funds was provided on the RSV form - one quarterly. The RSV-1 form was mandatory for legal entities and individuals who created jobs for other citizens. Since 2018, the accounting of insurance premiums has been transferred to the jurisdiction of the tax authorities. At the same time, the forms of reporting have also changed. Do I need to provide RSV-one in 2018? Let's figure it out.

What it is

The described reporting was sent to two funds:

Pension (PFR);
on 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.

Attention: if earnings are accrued and paid, from which the insurance premium is calculated, then the form must be submitted.

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.

Attention: if the date falls on a holiday or a weekend, the deadline is extended to the next business day.

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;
until the 20th - in in electronic format.

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.

Important: if the number of the enterprise exceeds 25 people, then it is allowed not to submit the calculation on paper.

Where to apply

Enterprises and organizations are required to send the described calculation to the PFR department at their location:
- branches and separate divisions with their own accounting are sent to the appropriate department.
Individual entrepreneurs are guided by the address indicated in the registration documents.

Methods of transfer to funds

Organizations with a small number of employees and individual entrepreneurs can submit reports:

personally;
through a representative (a power of attorney is required);
by mail with a description of the attachment.

The electronic version, which is mandatory for enterprises with a large staff, is sent via the Internet connection or on a flash drive. It must be digitally signed.

Attention: registration of the electronic signature of the head takes one or two 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, please follow 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"

Important: the cover page must indicate the reporting type and period code.

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).

Attention: corrective information is submitted only on the forms that are valid at the time of reporting.

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.

Download for viewing and printing:

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.

Each company must, within the prescribed period (this year before February 17), provide calculations for payments compulsory insurance in the territorial branch of the pension fund.

To do this, the accountant must fill out a special unified form RSV 1 PFR, approved by order of the Ministry of Labor No. 639n dated December 28, 2009. Its completion in 2014 has some peculiarities.

Difference in filling out reporting forms in 2014

The introduction of a new form of RSV1 PFR in 2014 is due to the fact that many enterprises have areas with difficult, dangerous or harmful working conditions.

And for employees working in such conditions, other, higher tariffs are set for calculating insurance premiums.

It has a number of differences from the one that works:

How to fill out the RVS1 PFR form

Form RVS1 PFR contains a title page and five main sections. But not all must be completed.

Mandatory for filling are the first and second sections, as well as the title page. They must also be filled in if the company did not accrue wages in the reporting period, and did not make payments under contracts on a civil law basis.
If the enterprise's working conditions allow the use of a reduced tariff rate for calculating insurance premiums, then they must complete the third section.
The fourth section contains information about additional payments, which were made after self-identification of underestimated amounts or when they were discovered by PF inspectors.
The fifth section is filled in by those enterprises where students of universities or students of secondary vocational schools performed work during work practice or as part of student labor teams. And at the same time, a civil law or employment contract was drawn up, according to which insurance premiums were paid.

The main nuances of filling out the RSV1 form

You can fill out the form manually using blue or black ink.

Filling out the settlement form begins with the second section, then, if necessary, data is entered in all subsequent ones. The work on the reporting document is completed by filling in the first section. The title page is completed last.

All digital data on accrued and made payments must be indicated in rubles with kopecks. In this case, you must adhere to the following rule:

If the amount is less than 50 kopecks, then regardless of whether 20 or 45 kopecks appear in the accrual, 50 kopecks are recorded in the report. For example, the amount received in the calculation was 202 rubles 42 kopecks. The report must indicate the amount of 202 rubles 50 kopecks.
If there are more than 50 kopecks (55 or 78), then they are rounded up to the ruble. For example, the amount of 357 rubles 59 kopecks should be written as 358 rubles.

Each column and line should contain only one indicator. In the line for which there is no indicator, a dash is put.

Each page must contain the identification number of the enterprise under which it is registered with the Pension Fund, as well as the date the form was completed.

On the title page, all columns must be filled in, with the exception of the field "Termination of activity".

In addition, on the title page must be a certifying signature of the head of the enterprise, confirmed by a seal.

Surname, name, patronymic of the General Director are indicated in full

In this case, the number “1” is put in the corresponding column (before the name of the director).

If the reliability of the calculations is certified by a representative of a specialized organization authorized for this, then the number "2" is put. In addition to the surname and initials of the representative, the necessary data on the document confirming his authority are indicated. The document is certified by the seal of this organization.

When certifying the accuracy of the data provided in the form by the successor of the enterprise paying insurance premiums, the number "3" is put.

Categories of payments subject to contributions

Employees of all enterprises go on business trips.

Therefore, a completely logical question arises: is it necessary to indicate travel expenses on the PCB1 form?

According to the letter of the Ministry of Labor of the Russian Federation No. 17-4 / 1647 of October 7, 2013, all expenses for business trips of employees must be reflected in the report.

When providing documents confirming the cost of travel, accommodation and meals, travel expenses are included in the amounts that are not subject to insurance premiums (lines 211 and 212).
If the documents for the business trip report were not provided, all expenses are subject to insurance premiums and are entered in the 201st or 202nd line. The choice of line depends on the age of the employee.

An important point is the display in the RSV 1 PFR report of insurance premiums for the use of the labor of foreign workers.

Insurance contributions to the Pension Fund of the Russian Federation are charged in the following cases:

at the conclusion employment contract For undefined period;
at the conclusion of contracts with a certain period (for six months or more).

The accrued amounts are entered in the 203rd line.

If the contract is concluded for a period of less than six months, insurance premiums are not charged. And information about the employee is not included in the report.

If the company employs disabled employees, a reduced rate is applied to calculate insurance premiums. To do this, fill in the columns of the third section.

When filling out, you must be extremely careful not to make a mistake, indicating the date of issue of the VTEK or ITU certificate.

It is important to correctly indicate the period for which the disability is established. Many people make the mistake of writing the word “Indefinitely” in the line “Expiration date” or putting a dash. You just need to write any date, for example, 12/31/2015.

Documents confirming the possibility of granting benefits when calculating insurance premiums do not need to be attached to the report.

Documents may be requested during the next inspection by FIU inspectors

If the enterprise has a branch that carries out independent settlements with workers, and also independently pays insurance premiums, it is not necessary to fill out reporting forms for it.

But the remote branch checkpoint and address must be on Form PCB1. If the branch is not authorized to pay insurance premiums, and the enterprise does this centrally, the report must also contain centralized information about all employees in the branches.
Form RSV 1 PFR sample

For the entire past year, policyholders must submit the RSV-1 calculation to the FIU. Despite the fact that the document is not new, sometimes force majeure circumstances arise when entering information into the form.

What is the PFR RSV-1 form and what difficulties may arise when entering numbers (for contributions), we will consider in the article. You can download the form RSV-1 PFR at.

Any employer, regardless of the chosen taxation system, must complete and submit the RSV-1 form to the FIU.

The full title of this document is: Calculation of accrued and paid contributions. When filling out this document, the contributions that were accrued and paid to structures such as Pension Fund Russian Federation and the Compulsory Medical Insurance Fund.

The document displays specific amounts that were accrued and paid to employees for the following purposes:

For the pension of the employee who is responsible for the insurance.
Contributions going to the funded part of the future pensioner.
Part of the funds for payment in honey. fear of the central (federal) fund.
To pay fees for medical fear of the regional fund.

This report is completed and submitted to the controlling body, the FIU, once a quarter. Reporting periods are 1 quarter, half a year, 9 months and the last quarter closes the accounting year - annual.

Who submits the RSV-1 report?

State. the body, on the basis of Federal Law No. 212, obliged the following legal entities and individuals to fill out and provide the document:

Merchants who have hired employees in their staff.
Individuals who, although they are not individual entrepreneurs, have entered into an agreement of any nature with another person.
All organizations and firms, regardless of the tax regime.

If the contract with the employee is concluded, it means that the obligations of the insured include not only the payment of contributions, but also the completion of reporting documents. For example, in the form of RSV-1 PFR. You can download and fill out the form on the PFR website or on our website.

Procedure for filling RSV-1

We decided that the document is filled in by employers-insurers. And everyone determines for himself which sections to fill out. As a rule, the standard filling consists of the following sections of RSV-1:

first page (title);
section 1;
subsection 2.1;
section 6.

Other sections are filled in if additional accruals on insurance premiums have been made.

Thus, the RSV-1 form will be filled out according to the data that were accrued and paid in the organization.

Title page

Before proceeding with filling out the main sections of the document, you need to fill out the first sheet (title page). It must include the following information about the employer:

Full name of the insured;
TIN and KPP of the employer;
registration number issued by the FIU;
OKVED. This code is issued by NO when registering a company or merchant;
telephone.

All fields on the title page must be completed. If something is missed, it will already be considered a violation.

The first section - Calculation of accrued and paid insurance premiums

Filling out the first section of reporting, usually responsible persons do not experience difficulties. The main thing is to enter the correct numbers.

So, in the first section of the form, you will need to indicate the total amounts that were accrued and paid for all employees. All data entered in this section is taken from section 6. Therefore, before filling out the first sheet, you can enter data in the sixth section.

Sixth section - Information about the insured persons

This includes individual data for each employee. The following information is required when filling out RSV 1:

Full name of the insured persons;
SNISL employee;
contributions accrued to specialists;
the amount of the contribution that was paid for the employee.

Each calculation sheet is signed by the head of the company.

Deadlines for submission of RSV-1 PFR and fines

It is important to remember that the deadlines for submitting the document are different. If there are fewer people in the organization’s staff, then you can take it on paper. The deadline for submitting a document for this format is the 15th of the reporting quarter. If the RSV form is provided electronically, then it must be submitted on the 20th. This date is determined for those insurers who have more than one person in the staffing table.

In no case should you be late with the deadlines for submitting documents. A report not submitted on time imposes a fine on the company.

If the form was not submitted in the format established for the enterprise (they must be submitted electronically, but submitted on paper), then the fine will be 300 rubles.

If the document was submitted late, then a penalty is imposed, which is 5% of the amount of the specified contributions. The fine cannot be less than 1,000 rubles, but not more than 30% of the amount of contributions.

For example, LLC "Lotos" handed over the calculation via the Internet in November, although they were supposed to hand it over on the 21st. It turned out that the delay in submitting the document was less than a month.