Reporting on insurance premiums, form. Accounting info Pension fund form RSV 1

→ Form RSV-1

Payers of insurance premiums making payments individuals, provide the RSV-1 form and individual information (so-called personalized reporting) to their territorial branch of the Pension Fund.

Full name of the RSV-1 form Calculation of accrued and paid insurance premiums for compulsory pension insurance V Pension Fund Russian Federation, insurance premiums for compulsory health insurance in Federal Fund mandatory health insurance and territorial compulsory health insurance funds as payers of insurance premiums that make payments and other rewards to individuals.

The DAM-1 calculation reflects accrued and paid amounts for:
SSP ( insurance part pensions)
PPP ( accumulative part pensions)
FFOMS (Federal Compulsory Health Insurance Fund)
TFOMS (territorial compulsory health insurance funds)

The calculation period for RSV-1 is a calendar year. Reporting periods are the first quarter, half a year, nine months, and a year. RSV-1 is submitted quarterly, the data is cumulative from the beginning of the year.

Deadline for submitting RSV-1: before the 15th day of the second month following the reporting period:
deadline for submitting RSV-1 for the 1st quarter until May 15;
the deadline for submitting RSV-1 for the six months is until August 15;
deadline for submitting RSV-1 9 months before November 15;
The deadline for submitting RSV-1 for the year is until February 15.

Organizations created in the middle of the year submit their first reports after the end of the quarter in which this organization was created.

For example, if an organization was created on April 14 (this is the second quarter), then the first reports to the Pension Fund are submitted half a year before August 15. Please note: despite the fact that the organization was created on April 14, reporting is submitted for six months: from January 1 to June 30.

RSV-1 is provided to the territorial office of the Pension Fund in paper form (in 2 copies) with simultaneous provision of information on electronic media (on a floppy disk or flash drive).

RSV-1 and personalized accounting are submitted to the Pension Fund at the same time. You cannot submit RSV-1 separately without submitting personalized records. Exception: delivery of zero RSV-1. In this case, fund employees do not require zero individual information.

Examples of filling out RSV-1

RSV-1 in electronic form

In 2012, payers whose average number of employees for the previous calendar year was more than 50 people, as well as newly created organizations whose number of employees exceeds this limit, must submit RSV-1 in electronic form with an electronic digital signature.

In 2020, by a separate order of the Federal Tax Service, a new form for calculating insurance premiums was approved, which is to be used from 2020. The new form actually replaces several previous ones at once.

This change is associated with the transfer of powers to control and verify reporting on assessments of contributions from the Pension Fund of the Russian Federation and the Social Insurance Fund to the fiscal authority of the Russian Federation. The only exception was information on injuries, which is still subject to submission to the Fund social insurance. Thus, for 2020, organizations will prepare calculations and report to the tax authorities using a new form.

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The Pension Fund also retained some powers related to the submission of the current monthly report, and another type of annual report on employee experience was added.

Calculation of insurance premiums

According to paragraph 7 of Art. 431 of the Tax Code, the new form RSV-1 in 2020 must be submitted to the tax office quarterly, before the end of the month following the reporting month (until the 30th day), starting in 2020. The deadlines for submitting the document will be May 2, July 31, October 30 and January 30.

Depending on the number of employees, legal entities and individual entrepreneurs will submit a report in paper form (up to 25 people) or electronically (over 25 people per enterprise).

The report must be submitted by the organization at the location of the main enterprise, or a separate division (if any) to the local branch of the Federal Tax Service. For entrepreneurs, the place of filing will be the inspection closest to their place of residence. When submitting reports by a separate division, no distinction is made whether it has a separate current account or not.

New form the calculation is made in a similar way to the form tax return, including only indicators related to the billing period - the amounts of contributions already paid and the balance of debt at various points in the reporting period are not reflected in the form.

The form is a report of three sections:

After completing the entire section 3 for all insured workers, the policyholder displays the final value of the calculation of contributions. This amount must correspond to the amount payable reflected in section 1 (or 2).

If there is a discrepancy in the total values ​​of the two sections, as well as if there is a discrepancy in the information about any insured employee from section 3, the inspection officer will not accept the report. In this case, the policyholder will be sent a notification with the policyholder’s obligation to correct errors in calculations when submitting the document electronically within five days.

If the notification was sent by mail, a 10-day period is given to correct the defects. If you respond in a timely manner, the deadline for submitting the report will remain the original one, without charging a fine for late submission document.

Cancellation of the RSV-1 form in 2020

The main reason for the revision of all types of insurance reporting is the transfer of rights to administer contributions to the fiscal government body. As a result of the innovations, the previous forms 4-FSS, RSV-1 were canceled and a new unified type of reporting on insurance premiums was introduced.

The change also affected the area legislative regulation: rules and regulations for the calculation and payment of contributions have been added to the Tax Code of the Russian Federation. Expected that tax officers will begin to check the new report more scrupulously than was previously done by the Pension Fund and the Social Insurance Fund.

The cancellation of the RSV in 2020 and the 4-FSS became the main event in the field of reporting on insurance premiums.

The change begins to take effect from the first quarterly report 2020. A similar deadline is established for updating the 4-FSS form submitted to the FSS.

Please note that the innovations regarding the new powers of the Federal Tax Service and new forms begin to apply only with reports for 2020. Behind previous years reports must be submitted in the same format and deadlines: February 15th on paper, February 22 – electronically.

Unified reporting

Unified reporting on insurance premiums was approved and regulated by a separate order of the tax service No. ММВ-7-11/551 in 2020. The main purpose of the new report was to replace the vast majority of forms that were previously submitted to the Social Insurance body and the Pension Fund of the Russian Federation.

A single calculation will be made according to the established form once a quarter, thus the monthly submission of some reports has been cancelled. The document will include information from four previous reports RSV-1, RV-3, RSV-2 and 4-FSS with the exclusion of duplicate values, making the task of filling out the form easier.

A single calculation can be prepared and submitted in paper form (for up to 25 employees) or electronically via a special communication channel with the document certified by an electronic digital signature.

From previous monthly reports submitted to the Pension Fund, all that remains is a document in the SZV-M form and a new report on insurance experience workers. All updated information for previous periods are also subject to submission to the Pension Fund.

How to make calculations

Report on unified calculation consists of several sections covering the reflection of several indicators:

• title plate;
• information about individuals who are not entrepreneurs;
• information about financial obligations on payment of contributions;
• calculations of accruals for compulsory health insurance and health insurance;
• calculations of contributions for compulsory social insurance, including indicators for temporary disability and maternity;
• decoding of funds paid within the framework of federal budget funding;
• accompanying annexes giving the right to reduced tariff on insurance;
• combined information on insurance obligations for contributions from the heads of peasant/farm enterprises;
• data on insurance premiums required to be transferred for employees of a peasant/farm enterprise, including its manager;
• personal information about all insured employees.

Not all form sheets must be turned in. The sheets are filled out in accordance with the sample, based on the specialization and area of ​​activity of the enterprise.

The following sheets are required to be completed:

• title plate;
• section 1 (1.1 and 1.2);
• appendices 1 and 2;
• section 3.

If the policyholder pays premiums using additional or reduced tariffs, subsections of Appendix 1 (1.3.1 - 1.3.3 and 1.4), as well as Appendix 2, 5-10, are completed. If there are expenses for payments in connection with compulsory social insurance for temporary disability or maternity, appendices 3 and 4 are filled out.

To the Federal Tax Service

The procedure for submitting and deadlines for submitting a report on a single calculation is regulated by order of the Federal Tax Service dated October 10, 2016. The same document reflects information on the format for filling out information and making calculations for 2020. It should be remembered that the order does not apply to previous reporting periods, which must be submitted to the Pension Fund and the Social Insurance Fund in accordance with the previously valid rules.

To the social insurance fund

In 2020, changes are also expected in the FSS body. Of all previously submitted information, only truncated information under 4-FSS is subject to control. According to Order No. 381, adopted by the FSS on September 26, 2016, of all the pages of the form, only data on injuries and payment remained insurance coverage. Thus, there was only a partial abolition of reporting to the Social Insurance Fund, affecting payments for maternity and illness.

The injury report in 2020 retained the same form, but adopted a truncated version. As for the information for 2020, it is still submitted and reported to the FSS on the previously valid forms. The deadline for the 2020 report is January 20 (on paper), January 25 (electronic form).

An example of filling out a unified reporting form

A single calculation must be submitted in a single file, without breaking the report into batches, as was previously accepted under RSV-1. You can download the form above.

When filling out the form, you should adhere to the following approximate sequence:

• Information about sick leave, maternity benefits, and benefits is reflected in Appendix 3, Section 1, and is also entered in line 070 of Appendix 2.
• 9 sheets of the form are required to be filled out, including the title page, section 1 and section 3, or section 2 and section 3 with the completion of appendices in the case of a reduced or additional tariff.
• The first to fill out is the title page, reflecting information about the taxpayer number and checkpoint. Subsequently, this information will be displayed on all other pages of the form.
• The pages are numbered and indicated on the form.
• Section 3 provides information about all employees insured at the enterprise, taking into account information for the last quarter.
• When filling out subsection 1.1 app. 1 indicating pension contributions, the information should be verified; their sum must coincide with the total value for all employees (total amount for section 3).
• If information is submitted for 1 employee, the data from subsection 1.1 is transferred to section 3.

The procedure for submitting calculations in the new year

According to the new rules, a quarterly reporting procedure is provided. The last day for transmitting a single calculation to a Federal Tax Service employee is the 30th day of the month following the expired reporting period. This period is the same for everyone legal entities and entrepreneurs and is established in accordance with the provisions of tax legislation.

Thus, the nearest date for submitting a single calculation for the first quarter in 2020 is set on May 2. This transfer is solely due to the transfer due to non-working holidays.

If the organization employs more than 25 employees, a single calculation is prepared only in in electronic format. For smaller organizations, it is possible to submit a document on paper. For those responsible for submitting information to the Federal Tax Service officials a single date for submitting the calculation has been established. Regardless of the type of documentation submitted (both paper and electronic media).

Where to submit the document

Due to the absence of any transitional provisions, you should determine in advance which type of reporting should be submitted to which government agency.

Since the innovations in Chapter 34 of the tax legislation come into force only at the beginning of 2020, all previous reporting periods must be subject to accounting and control according to the previous scenario, i.e. Form RSV-1 for the reporting periods of 2020 is subject to submission to the Pension Fund of Russia.

If there is a need to make clarifications in the RSV-1 for all previous periods of 2020 and earlier, the policyholder contacts his Pension Fund branch. These forms are subject to desk audit by PFR employees.

Submitting reports on contributions compulsory insurance in case of industrial accidents and occupational diseases, it is subject to donation to the Social Insurance fund. This fund retains the right to monitor and verify the correctness of expenses in relation to sickness and maternity benefits.

Possible errors and penalties

If an error in calculations is identified, the actions of the policyholder filing the report will depend on whether the amount of premiums was underestimated as a result of the error. If the contributions turned out to be insufficient, the policyholder submits an updated calculation to mandatory.

If the amount of contributions exceeds the submitted information, the submission of clarifications remains at the discretion of the policyholder. In the updated calculation, the employer fills out the same sheets that were submitted earlier. If necessary, additional sections and sheets are attached.

The updated calculation also requires the mandatory submission of personalized information for each of the insured persons who need adjustment or addition in section 3. Thus, there is no need to fill out all the information about all employees in the update. The fields in section 3 must be filled in completely.

Transition period

The law does not regulate the situation of the transition period. This means that a new report is filed from the 2020 reporting periods onwards.

All previous periods, including updated reports for 2020, 2020. must be submitted in the same formats, on the same forms, to the authorities that were supervisory before the transition to the new calculation, i.e. in the Pension Fund and the Social Insurance Fund. It should be noted that December contributions for 2020 are not reflected in the 2020 documents, despite the fact that they were transferred in 2020.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your problems.

New form "Calculation of accrued and paid insurance premiums for compulsory pension insurance in the Pension Fund of the Russian Federation" officially approved by document Appendix No. 1 to the Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p (as amended on June 4, 2015 No. 194p).

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2017 brought a number of changes regarding the provision of reports by policyholders who have hired employees or work with individuals on the basis of civil law contracts. For example, reporting regarding insurance premiums, from this year should be submitted not to extra-budgetary funds (PFR, Social Insurance Fund), as was previously the case, but to the Federal Tax Service.

This type of reporting must, as before, be submitted every quarter. However, in this case, you should use the new report form, which was approved in October last year by order of the Federal Tax Service under the number MMV-7-11/551.

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Not only the form of providing information has changed and government agency, in which they must be submitted, but also the deadline for submitting the calculation. This year, information should be provided to tax authorities in a shorter time frame compared to the previous period. If back in 2020 it took from 45 to 50 calendar days to prepare a report, then in 2020 you need to submit the report in just 30 days.

Transfer of tax powers

Since the end of 2020, the federal law on insurance premiums in the Pension Fund of the Russian Federation, the Social Insurance Fund, the Compulsory Medical Insurance Fund under number 212 of July 2009, according to which organizations were required to submit reports regarding insurance contributions to the Pension Fund of Russia and the Social Insurance Fund. In this regard, employers are wondering where to submit.

It should be noted that since the beginning of 2020, divisions of the Pension Fund have lost their right to accept and verify reports regarding the payment of insurance contributions. As a result, starting this year, the issue of paying contributions for compulsory medical and pension insurance, in case of temporary disability, as well as payments related to maternity, is regulated by Section 34 of the Russian Tax Code, which concerns insurance premiums.

Thus, the report for the 1st quarter of 2020 must be submitted by employing companies in tax office at the place of their registration, since it is this structure that is the organization that exercises control over the payment of insurance premiums, in accordance with the changes made to Russian legislation. The only exception is contributions for injuries; data on them, as before, is submitted to the Social Insurance Fund.

Which organizations submit the document?

The calculation of paid insurance premiums is carried out using RSV-1. All policyholders who employ full-time and freelance employees must submit the 2020 form to the tax office. Both organizations and private entrepreneurs have this obligation.

The fact that the employer throughout the year did not carry out economic activity, moreover, did not make any payments to employees, does not relieve the organization/entrepreneur from the obligation to submit a report form. It is submitted even if the organization has only one employee - the director, who is also the sole founder.

Should not submit such a report individual entrepreneurs who don't have employees, and therefore they simply cannot pay any remuneration to individuals.

Transitional provisions

All calculations for insurance premiums, including clarifying ones, for reporting period which expired before January 1 of the current year must be submitted to the Pension Fund and the Social Insurance Fund in the order that was in effect before the specified date. This rule is provided for by the provisions of federal law number 250.

Based on this, policyholders had to submit a report for 2020 to the Pension Fund, and not to the tax service. Organizations that applied to tax authorities to submit these reports were refused due to the lack of authority to accept and verify reports that were generated based on data received before 2020.

Where to submit the RSV-1 report in 2020

With the advent of 2020, not only the government body that controls the issue of calculation and payment of various insurance premiums is changing, but also the format of the report provided. From this period, such a form as RSV-1 is abolished, as well as some other forms of reports, and a single reporting form for insurance payments is introduced.

This means that all reports that the organization prepares, starting from the 1st quarter of 2020, are submitted to the tax office at the location of the company. In this case, the updated report form is used.

When the question arises about providing data for the past period, you need to use the old form, which was approved in 2020 by resolution of the Pension Fund number 2, which was amended in 2020 by resolution number 194.

It should be noted that all policyholders must complete the following sections of the form:

• Title page;
• first section;
• subsection numbered 2.1.

Other sections of the report are completed only if the organization made payments to its employees and calculated insurance premiums.

When submitting a reporting form, you need to carefully approach not only the question of where to submit RSV-1, but also the format in which this report should be submitted in connection with the cancellation of the form that was in force until the end of 2020. The Federal Tax Service has developed and approved a new reporting form. For this purpose, an order was signed under the number MMV-7-11/551, issued in October last year.

Blank form RSV-1:

Due dates

For the RSV-1 form, which was approved by the Pension Fund of Russia back in 2020, the following submission deadlines were in effect:

• If the policyholder submitted a report on paper, he had to contact the Pension Fund for this purpose no later than the 15th day of the second month that followed the billing period (this means that if the form was submitted for the 2nd quarter of 2020, the final date for its submission it was August 15 of the same year).
• For electronic forms, a different term was used; such a report had to be submitted within a period that differed from the previous one by 5 days. That is, representatives of the Pension Fund should have received the report no later than the 20th day of the second calendar month.

Considering that in 2020 there have been changes regarding the body that is responsible for receiving reports, the very form in which the report is now provided, the deadline for its submission is also changing.

Company accountants may, out of habit, continue to refer to reporting on insurance payments as RSV-1. The main thing in this situation is that the report is submitted to the required authority within the allotted time, and not the accuracy of the wording that is used in everyday life.

However, whether experts want it or not, they will have to get used to the changed reporting deadlines. Since their violation can lead to the most unpleasant consequences in the form of penalties.

The term for submitting this type of reporting to this year regulated tax legislation, more specifically, Article 431 of the Russian Tax Code. This legislative norm determines that starting from 2020, the calculation must be submitted no later than the 30th of the month that follows the calculation month. Thus, it is clear that business leaders now have significantly tighter deadlines than in past years.

In the event that the final deadline for submitting a report falls on a weekend or non-working holiday, the terms are shifted according to the rules that are used when providing any kind of reporting by the policyholder.

The final filing day in this case will be the first working day following the weekend. So, if the report is due on Saturday, the deadline will be postponed and the company will have the opportunity to submit the report to the tax service on Monday.

What are the deadlines for submitting reports for each quarter of 2020:

But you need to keep in mind that wait until the very last day to submit reporting form very risky, because various situations and circumstances, the report may be rejected by the tax inspector, and there will simply be no time left to make changes and adjustments to it. The result is late delivery and penalties.

Thus, the conclusion regarding the timing of reporting on insurance premiums is obvious: it has now been established single term, in whatever form the report is provided - on paper or in electronic format.

It should be recalled that organizations that have less than 25 employees can choose in what form it is more convenient for them to submit a report: in paper or in the form electronic document. Those employers who have more than 25 employees under their command do not have such a right to choose; everything is decided for them by the legislator, and they must provide reports exclusively in electronic format using a specialized electronic signature.

Penalties

Based on the results of 9 months of 2016 and for the entire 2016, policyholders must report to the Pension Fund of Russia using the familiar RSV-1 form (form). But starting from 2017, reporting on contributions will need to be submitted to the tax authorities using a different form, which, by the way, has not yet been approved.

No new form RSV-1 did not appear in 2016. That is, the RSV-1 form for 2016 looks the same as for 2015. You can download the PFR form RSV-1 from the website of the legal reference system Consultant Plus or from the Pension Fund website.

How to fill out RSV-1

In the RSV-1 PFR form, you need to fill out (and submit to the controllers) only those sections in which you have something to indicate. That is, if some section of the form remains empty, for example, section 2.4, which reflects the amounts of contributions accrued at additional tariffs, but you should not and do not accrue them, then you do not need to submit this section as part of the calculation.

The RSV-1 must contain Section 1 and Subsection 2.1 of Section 2, as well as a title page (clause 3 of the Procedure for filling out the RSV-1). Other pages are included in the calculation as needed. For this reason, the example below of filling out the RSV-1 Pension Fund form also does not include all sections.

Thus, the policyholder first fills out the necessary sections in the calculation, and then puts continuous numbering on each page.

Filling out the RSV-1 report: title page

Filling out RSV-1, like many other reporting forms, can start with title page. It indicates:

• information about the policyholder (registration number in the Pension Fund of the Russian Federation, name/full name of the individual entrepreneur, INN, KPP, OKVED code for the type of activity engaged in by the organization or individual entrepreneur, number contact phone number);
• code of the period for which the calculation was made, as well as the calendar year to which this period relates;
• the number of insured persons for whom information is provided in the calculation, i.e. sections 6 of the RSV-1 are completed;
• average number.

Be sure to also date and sign the title page. By the way, you will need to put “autographs” and dates in the same way on all pages of the calculation you prepared (clause 3 of the Procedure for filling out the RSV-1).

How to fill out section 6 of RSV-1

Oddly enough, after filling out the title page, it makes sense to start filling out section 6 of the RSV-1. For each insured person, a separate section is drawn up, which reflects:

• Full name and SNILS of the individual (in subsection 6.1);
• the amount of payments and remuneration accrued in his favor (in subsection 6.4);
• the amount of contributions accrued from his payments to the compulsory pension insurance (in subsection 6.5);
• the start and end dates of the individual’s work period for the last 3 months of the reporting/billing period (in subsection 6.8). According to these information from the Pension Fund of Russia will determine the employee’s length of service (clause 37 of the Procedure for filling out the RSV-1).

Subsection 6.6 of the RSV-1 is filled out only if you need to enter corrective individual information for this employee (clause 35 of the Procedure for filling out the RSV-1). And subsection 6.7 - if you charged contributions at additional rates from employee payments.

The remaining sections in RSV-1 Pension Fund (form)

After you have completed sections 6, proceed to filling out section 1 of the RSV-1 and subsection 2.1. They are both compiled on the basis of the data reflected in sections 6. The information indicated separately for each individual in sections 6 in sections 1 and 2.1 is reflected in general for the policyholder. This indicates the total values ​​of accrued payments and contributions for all employees for each month, in aggregate for the last 3 months of the reporting period, as well as for the period since the beginning of the year on an accrual basis.

Sample of filling out RSV-1 for 2016

You can comment on the instructions for filling out the RSV-1 as much as you like, but it’s always easier to understand the topic using an example. Therefore, using the link below you can download the RSV-1 calculation (sample) for 9 months of 2016.