Independent reporting of separate divisions. Independent reporting of separate divisions Where to submit the RSV report for the year

The adjustment of RSV-1 for the periods 2014, 2015, 2016 has a number of features when submitting updated reports.

Despite the fact that since 2017, the administration of insurance contributions to the Pension Fund and Compulsory Medical Insurance has come under the jurisdiction of the Federal Tax Service, reporting to the Pension Fund, including updated ones, for periods before January 1, 2017, as before, is submitted to the territorial bodies of the Pension Fund. The procedure for completing such reports has not changed. The reporting is completed on the basis of Resolution of the Board of the Pension Fund of January 16, 2014 No. 2p.

How is the clarification completed in the Pension Fund for RSV-1?

Based on the above document, the amounts of changed (additionally accrued or reduced) insurance premiums are reflected in line 120 “Amount of recalculation of insurance premiums for previous reporting (calculation) periods from the beginning of the billing period” and in section 4 “Amount of recalculation of insurance premiums from the beginning of the billing period” for current reporting period. Along with the RSV-1 form, corrective individual information is provided for the persons for whom adjustments are made.

How to submit the RSV-1 update for 2014, 2015, 2016?

Together with the updated RSV-1 form, individual information on insured persons, the accrual amounts for which have been changed, is submitted. We set the type of adjustment to “initial” (in subsection 6.3 “Type of information adjustment” in section 6), reflecting information about changed insurance premiums (in subsection 6.6 “Information on corrective information” in section 6). And in subsection 6.2 “Reporting period” of section 6 of the RSV-1 form we indicate the reporting period (after 01/01/2017) to which the date of submission of the updated reporting refers.

Together with the above documents, individual information on insured persons, the accrual amounts for which have been changed, is submitted. We set the type of adjustment to “corrective” (in subsection 6.3 “Type of adjustment to information in section 6”) for reporting periods (before 01/01/2017) in which the amounts of insurance premiums changed. And in subsection 6.2 “Reporting period” of section 6 of the RSV-1 form, the reporting period (until 01/01/2017) is indicated, to which the adjustment of the amounts of accrued insurance premiums applies.

An example of filling out the RSV-1 clarification

An on-site inspection was carried out at Romashka LLC, as a result of which the amount of additional charges to the Pension Fund amounted to 2,000 rubles. This amount was additionally accrued for payments to employee Rudenko P.R., including:
1300 rubles – additional charges for March 2014;
700 rubles – additional charges for June 2015.

The decision to hold Romashka LLC liable came into force in February 2017.

How to make an adjustment to the RSV-1 and submit the amendment to the Pension Fund?

Based on the resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p, Romashka LLC is obliged to submit an updated calculation in the RSV-1 form in the 1st quarter of 2017.

Fill out the title page like this:
in the “Reporting period (code)” field - indicator “0”;
in the “Calendar year” field - the indicator “2016”;
in the “Clarification number” field - the serial number of the clarification (001 (if changes are made for the first time), 002 – repeated changes, etc.);
in the “Reason for clarification” field - indicator “2”.

The amount of additional charges to the Pension Fund (2000 rubles) is reflected in line 120 of section 1 and in the corresponding lines of section 4 of the RSV-1 form.

Subsection 6.2 of Section 6 should indicate:
in the “Calendar year” field - the indicator “2017”;
in the “Reporting period (code)” field - indicator “3” (1st quarter).

In subsection 6.3, the “original” field must be filled in with the symbol “X”; the “Reporting period (code)” and “Calendar year” fields are not filled in.

Subsection 6.6 must indicate the period for which the information and recalculation amount are adjusted. According to our example:
in the first line – indicators “3” “2014” “1300.00”
in the second line – indicators “6” “2015” “700.00”
in the “Total” field - the indicator “2000.00”

In addition to the specified information on the employee Rudenko P.R. Romashka LLC is obliged to provide corrective sections 6 (with the information adjustment type “corrective”) for the reporting periods specified in subsection 6.6, taking into account the changed amounts of insurance premiums, i.e. adjusting sections 6 for the reporting periods 1st quarter of 2014 and half of 2015.

If the company found the error on its own, the documents must be submitted in the same order as in the example.

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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 for providing information and the government body to which it must be submitted has changed, but also the deadline for submitting calculations. This year, information should be provided to tax authorities in a shorter time frame compared to the previous period. If back in 2019 it took from 45 to 50 calendar days to prepare a report, then in 2019 you need to submit the report in just 30 days.

Transfer of tax powers

Since the end of 2019, the federal law on insurance contributions to the Pension Fund, Social Insurance Fund, and Compulsory Medical Insurance Fund, No. 212 of July 2009, has lost its force, 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 2019, 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 contributions.

Thus, the report for the 1st quarter of 2019 must be submitted by employing companies to the tax office at the place of their registration, since it is this structure that is the organization that controls 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 2019 form to the tax service. Both organizations and private entrepreneurs have this obligation.

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

Individual entrepreneurs who do not have employees should not submit such a report, and therefore they simply cannot pay any remuneration to individuals.

Transitional provisions

All calculations for insurance premiums, including clarifying ones, for the reporting period that 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 2019 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 2019.

Where to submit the RSV-1 report in 2019

With the advent of 2019, not only the government body that deals with the issue of accrual 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 2019, 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 2019 by resolution of the Pension Fund No. 2, which was amended in 2019 by resolution No. 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 2019. 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 2019, 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 2019, 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 2019 there were 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 also changes.

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 filing this type of reporting in the current year is regulated by tax legislation, more specifically, Article 431 of the Russian Tax Code. This legislative norm determines that starting from 2019, the calculation must be submitted no later than the 30th day 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 2019:

First quarter report	You must submit your application before May 2, 2019 inclusive, this is due to the fact that April 30 falls on a Sunday, and a transfer to the 1st is not possible, since it is also a non-working day due to a public holiday and a day off.
Report for the first six months of the year	It must also be filed within a longer time frame than those specified in the law. The policyholder has one day left to prepare this report, since it must be submitted before July 31 inclusive (July 30 is the official filing day, which falls on Sunday).
Report for three quarters (for nine months)	Must be submitted by October 30 inclusive. Thus, when providing this report, the employer must strictly follow the rules of the law, without hoping for an extension of the period allotted for the preparation of this type of information
Report for the entire year 2019	It should be submitted next year and this should happen no later than January 30, which is the last day for submitting the report.

But you need to keep in mind that waiting until the very last day to submit the reporting form is very risky, since due to 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 deadlines for submitting reports on insurance premiums is obvious: now a single deadline has been established, no matter in what 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 of an 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

note, starting from January 1, 2017, calculation of RSV-1 no more need to submit.

Who takes the RSV-1

Until 2017, at the end of each quarter, all employers were required to submit a calculation to the Pension Fund of the Russian Federation using the RSV-1 form. It reflected information on insurance premiums accrued and paid in the reporting quarter for employees to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund.

Starting from 2017, individual entrepreneurs and LLCs submit the SZV-M report and the new annual report “Information on the insurance experience of insured persons (SZV-STAZH)” to the Pension Fund.

Form RSV-1 for 2016

You can download the RSV-1 report form for 2016 for free from this link.

Sample form for 2016

You can see a sample of filling out the form according to the RSV-1 form on this page.

Reporting form

Starting from 2015, all individual entrepreneurs and organizations with an average number of employees exceeding 25 people are required to submit a RSV-1 report with an electronic signature.

Due dates in 2017 for 2016

For 2016, the calculation must be submitted on time until February 15, 2017 in paper form and until February 20 in electronic

Fines for late submission of RSV-1 calculations

The following penalties are established for late submission of the RSV-1 form:

if contributions have been paid – 1,000 rubles;
if the fees have not been paid – 5% from the amount of contributions calculated for payment for the last 3 months of the reporting period, but not more 30% and no less 1 000 rubles

Since 2014, personalized accounting information has been included in the RSV-1 calculation. Failure to provide them will result in penalties separate fine – 5% from contributions accrued over the last three months of the reporting period (in this case, the fine is not limited to the maximum and minimum amount).

According to the Russian Ministry of Labor, collection of two fines for the same violation (failure to submit the RSV-1 form) - unacceptable. Additional responsibility for personalized accounting should arise only in the event of submission of incomplete or incorrect information. Judicial practice on this issue has not developed, so it is not known how the territorial branches of the Pension Fund of Russia will behave in such a situation.

note that for failure to provide the RSV-1 calculation, I can collect a fine from officials of the organization in the amount of 300 before 500 rubles (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Where to submit the RSV-1 calculation

The RSV-1 calculation is submitted to the Pension Fund office:

Individual entrepreneur at his place of residence;
LLC at its location.

Note: separate divisions with a separate balance sheet and current account pay contributions and submit reports at their location.

RSV-1 feeding methods

A report on form RSV-1 can be submitted in two ways:

Method 1. In paper form with a report file attached

To do this, you need to print the report in 2 copies, send its electronic version to a flash drive (a digital signature is not required in this case) and take it to the Pension Fund office.

Fund employees will transfer the data to them and give you a second copy of the report with a note indicating its receipt.

note, you can submit a report in this way only if the average number of employees does not exceed 25 people.

Method 2. In electronic form with digital signature

Individual entrepreneurs and organizations with an average number of employees exceeds 25 people, are required to submit reports to the Pension Fund in electronic form with an electronic digital signature (EDS).

To obtain an electronic digital signature, you must conclude an agreement with one of the electronic document operators and notify your Pension Fund office about this. After this, you will be able to send RSV-1 reports via the Internet.

The process of using these services is usually quite simple and intuitive; in any case, you can always seek advice from a specialist from this company.

When sending a report via the Internet, the Pension Fund of Russia sends a receipt in response by letter confirming the delivery of information (it serves as confirmation that you submitted the report). After checking the report, you will receive a control protocol with its results.

Structure of RSV-1 for 2016

Form RSV-1 contains a title page and 6 sections

Title page And sections 1 And 2 completed by all employers.
Section 3 filled in only if reduced tariffs are applied.
Section 4 filled in if there are values in lines 120 and 121 of section 1 (information on additionally accrued contributions).
Section 5 filled out if payments are made for activities in student groups.
Section 6 contains individual information for each employee (personalized accounting).

Basic filling rules

At the top of each page the registration number in the Pension Fund is indicated.
Only one indicator is entered in each line.
If there are no indicators, dashes are placed in the columns of sections 1-5, and the columns of section 6 are not filled in.
RSV-1 does not allow errors to be corrected using a correction tool.
At the end of each page there is a signature and date of signing.
The stamp (if any) is placed on the title page, where the MP is indicated.

Instructions for filling

You can download the official instructions for filling out the RSV-1 calculation from this link.

Title page

In field " Update number" is put: " 000 "(if the declaration is submitted for the first time for the tax period (quarter), " 001 "(if this is the first fix), " 002 "(if the second), etc.

In field " Reason for clarification» the reason code for submitting the updated calculation is indicated:

« 1 » – clarification of indicators relating to the payment of insurance contributions for compulsory pension insurance (including additional tariffs);
« 2 » – clarification in connection with changes in the amounts of accrued insurance contributions for compulsory pension insurance (including at additional rates);
« 3 » – clarification of insurance premiums for compulsory medical insurance or other indicators that do not affect individual accounting information for insured persons.

Note: the updated calculation and personalized accounting attached to the report are submitted in the form that was in force in the period for which errors were identified.

In field " Reporting period (code)» the code of the period for which the report is submitted is indicated:

I quarter – 3 ;
Half year – 6 ;
9 months - 9 ;
Calendar year – 0 .

In field " Calendar year» indicates the year for the reporting period for which the Calculation is submitted (updated Calculation).

Field " Termination of activities» is filled out only in case of termination of activity due to the liquidation of an organization or closure of an individual entrepreneur. In this case, the letter " L».

Further The full name of the organization is indicated in accordance with the constituent documents. Individual entrepreneurs fill out the last name, first name, patronymic (in full, without abbreviations, in accordance with the identity document).

In field " TIN» Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).

Field " checkpoint» IP is not filled out. Organizations indicate the checkpoint that was received from the Federal Tax Service at the location of the organization (separate unit).

In field " OKVED code» the code of the main type of activity is indicated in accordance with the new OKVED classifier. Individual entrepreneurs and LLCs can find their activity codes in an extract from the Unified State Register of Legal Entities (USRLE), respectively.

In field " Contact phone number» indicate the landline or mobile phone number with the city code or mobile operator. You cannot use the dash and parenthesis signs (for example, “+74950001122”).

In field " Average headcount» indicates the average number of employees (individuals) for whom payments and remunerations were made within the framework of labor relations.

In field " On the pages"indicates the number of pages that make up the RSV-1 report (for example, “000012”). If copies of documents are attached to the report (for example, a representative’s power of attorney), then their number is indicated (if they are missing, put dashes).

Block " Reliability and completeness of information»:

In the first field, you must indicate the code of the person confirming the accuracy and completeness of the information in the calculation: “ 1 "(payer of insurance premiums), " 2 "(payer's representative) or " 3 "(successor).

Further depending on who confirms the information, the surname, name, patronymic of the head of the organization, individual entrepreneur, representative or legal successor is indicated (in full, without abbreviations, in accordance with the identity document).

In the “Signature” and “Date” fields, enter the signature of the payer (successor) or his representative and the date of signing the Calculation (if there is a seal, it is placed in the MP field).

If the declaration is submitted by a representative, then it is necessary to indicate the type of document confirming his authority. If the representative of a legal entity is an organization, then its name must be indicated in the appropriate field.

Section 1. Calculation of accrued and paid insurance premiums

Line 100. Balance of contributions payable at the beginning of the billing period

The values of columns in line 100 must be equal to the values of the corresponding columns in line 150 of the Calculation for the previous billing period.

If there is an overpayment in column 4 of line 150 of the Calculation for the previous billing period, the value of column 3 of line 100 of the Calculation for the current billing period must be equal to the sum of the values of columns 3 and 4 of line 150 of the Calculation for the previous billing period.

The value of column 4 of line 100 should not be less than zero.

Lines 110-114. Contributions accrued from the beginning of the billing period and for the last 3 months

The value of line 110 must be equal to 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, and must also be equal to the sum of the corresponding values of subsection 2.1 (for each tariff code), subsections 2.2, 2.3, 2.4 of the submitted Calculation (in case of purchase or loss of the right to apply a reduced tariff based on the results of the reporting (calculation) period, the specified equalities are not met):

the value of line 110 of column 3 must be equal to the sum of the values of lines 205 and 206 of column 3 of subsection 2.1 for all tariff codes;
line 110, columns 6, 7 reflects the accrued insurance premiums at the additional rate for payers of insurance premiums specified in parts 1, 2 and 2.1 of Article 58.3 of the Federal Law No. 212 of July 24, 2009, which are payable to the Pension Fund of the Russian Federation;
the value of column 6 of line 110 must be equal to the value of the sums of line 224 of column 3 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 3 of subsection 2.4 with base code “1”;
the value of column 7 of line 110 must be equal to the value of the sums of line 234 of column 3 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 3 of subsection 2.4 with base code “2”;
the value of line 110 of column 8 must be equal to the sum of lines 214 of column 3 of subsection 2.1 for all tariff codes;
the value of line 111 of column 3 must be equal to the sum of lines 205 and 206 of column 4 of subsection 2.1 for all tariff codes;
the value of line 112 of column 3 must be equal to the sum of lines 205 and 206 of column 5 of subsection 2.1 for all tariff codes;
the value of line 113 of column 3 must be equal to the sum of lines 205 and 206 of column 6 of subsection 2.1 for all tariff codes;
in lines 111, 112, 113, columns 4 and 5 do not need to be filled out;
in lines 111, 112, 113, column 6, accrued insurance premiums are reflected at the additional rate in relation to payments and other remuneration in favor of individuals engaged in the types of work specified in clause 1 of part 1 of article 30 of Federal Law No. 400 of December 28, 2013, payers of insurance premiums specified in parts 1 and 2 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, which are subject to payment to the Pension Fund of the Russian Federation in the corresponding months of the reporting period;
in lines 111, 112, 113, column 7, accrued insurance premiums are reflected at the additional rate in relation to payments and other remuneration in favor of individuals engaged in the types of work specified in paragraphs. 2-18 clause 1 of Article 27 of the Federal Law No. 173 of December 17, 2001, by payers of insurance premiums specified in Parts 2 and 2.1 of Article 58.3 of the Federal Law No. 212 of July 24, 2009, which are subject to payment to the Pension Fund of the Russian Federation in the corresponding months of the reporting period period;
the value of column 6 of line 111 must be equal to the value of the sums of line 224 of column 4 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 4 of subsections 2.4 with base code “1”;
the value of column 6 of line 112 must be equal to the value of the sums of line 224 of column 5 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 5 of subsection 2.4 with base code “1”;
the value of column 6 of line 113 must be equal to the value of the sums of line 224 of column 6 of subsection 2.2 and lines 244, 250, 256, 262, 268 of column 6 of subsections 2.4 with base code “1”;
the value of column 7 of line 111 must be equal to the value of the sums of line 234 of column 4 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 4 of subsections 2.4 with base code “2”;
the value of column 7 of line 112 must be equal to the value of the sums of line 234 of column 5 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 5 of subsection 2.4 with base code “2”;
the value of column 7 of line 113 must be equal to the value of the sums of line 234 of column 6 of subsection 2.3 and lines 244, 250, 256, 262, 268 of column 6 of subsection 2.4 with base code “2”;
the value of line 111 of column 8 must be equal to the sum of lines 214 of column 4 of subsection 2.1 for all tariff codes;
the value of line 112 of column 8 must be equal to the sum of lines 214 of column 5 of subsection 2.1 for all tariff codes;
the value of line 113 of column 8 must be equal to the sum of lines 214 of column 6 of subsection 2.1 for all tariff codes;
the value of line 114 must be equal to the sum of the values of lines 111-113 of the corresponding columns;
in line 114, columns 4 and 5 do not need to be filled out.

Lines 120-130. Additional contributions accrued since the beginning of the billing period

Line 120 reflects the amounts of insurance premiums accrued based on inspection reports (desk and (or) on-site), for which, in the reporting period, decisions to hold (or refuse to hold) accountable insurance premium payers for committing a violation of the legislation of the Russian Federation came into force. on insurance premiums, as well as the amounts of insurance premiums identified by the body monitoring the payment of insurance premiums that are excessively accrued by the payer of insurance premiums.

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 (calculation) periods, as well as in case of adjustment of the base for calculating insurance premiums of previous reporting (calculation) periods, periods (based on accounting data) that is not recognized as an error, line 120 reflects the recalculation amounts accrued in the reporting (calculation) period.

The value of line 120 of column 3 must be equal to the value indicated in the line “Total recalculation amount” of column 6 of section 4.

The value of line 120 of column 4 must be equal to the value indicated in the line “Total recalculation amount” of column 8 of section 4.

The value of line 120 of column 5 must be equal to the value indicated in the line “Total recalculation amount” of column 10 of section 4.

The value of line 120 of column 6 must be equal to the sum of the value indicated in the line “Total recalculation amount” of column 11 and the sum of the values of column 13 according to base code “1” of section 4.

The value of line 120 of column 7 must be equal to the sum of the value indicated in the line “Total recalculation amount” of column 12 and the sum of the values of column 13 according to base code “2” of section 4.

Line 121 in columns 3 and 4 reflects the amounts of recalculation of insurance premiums to finance the insurance pension from amounts exceeding the maximum base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5.1 of Article 8 of Federal Law of July 24, 2009 N 212-FZ.

The value of line 121 of column 3 is equal to the value indicated in the line “Total additional accrued” of column 7 of section 4.

The value of line 121 of column 4 is equal to the value indicated in the line “Total recalculation amount” of column 9 of section 4.

In line 121, columns 5, 6, 7, 8 do not need to be filled out.

Line 130 reflects the sum of the values of the corresponding columns of lines 100, 110 and 120.

Lines 140-144. Contributions paid from the beginning of the billing period and for the last 3 months

Line 140 reflects the amounts of insurance premiums paid from the beginning of the billing period on an accrual basis until the end of the reporting period, and are calculated as the sum of the values of line 140 of the Calculation for the previous reporting period of the calendar year and line 144 for the last three months of the reporting period.

Lines 141, 142, 143 reflect the amounts of payments for insurance premiums paid in the corresponding months of the reporting period.

The value of all columns of line 144 is equal to the sum of the values of the corresponding columns of lines 141, 142, 143. The value of column 4 of line 140 should not be greater than the value of column 4 of line 130.

Line 150. Balance of contributions payable at the end of the reporting period

Line 150 indicates the balance of insurance premiums payable at the end of the reporting period, which is equal to the difference between the values of lines 130 and 140. Column 4 of line 150 should not have a negative value if there is no negative value in column 4 of line 120.

Section 2. Calculation of insurance premiums according to the tariff and additional tariff

Section 2 is filled out by payers of insurance premiums who make payments and other benefits to individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance.

Subsection 2.1. Calculation of insurance premiums according to tariff

When filling out subsection 2.1:

In field " Tariff code» indicates the tariff code used by the payer in accordance with the tariff codes of insurance premium payers in accordance with Appendix No. 1 to this Procedure.

If more than one tariff was applied during the reporting period, then the Calculation includes as many pages of subsection 2.1 as the tariffs were applied during the reporting period.

In this case, the values lines 200-215 for inclusion in other sections of the Calculation, they participate as the sum of the values in the corresponding rows for each table of subsection 2.1 included in the Calculation.

By lines 200-204 The base for calculating insurance contributions for compulsory pension insurance is calculated based on the amount of payments and other remunerations made in favor of individuals who are insured persons in the compulsory pension insurance system.

On line 200 the corresponding columns reflect payments and other remuneration specified in parts 1, 2 of Article 7 of the Federal Law of July 24, 2009 N 212-FZ, as well as accrued in accordance with international treaties on an accrual basis from the beginning of the year and for each of the last three months reporting period;

On line 201 the amounts of payments and other remunerations that are not subject to insurance contributions for compulsory pension insurance are reflected in accordance with Article 9 of Federal Law No. 212-FZ of July 24, 2009 and in accordance with international treaties.

On line 202

On line 203 reflects the amounts of payments and other remuneration made in favor of individuals that exceed the maximum base for calculating insurance premiums established annually by the Government of the Russian Federation in accordance with Part 5 of Article 8 of Federal Law No. 212-FZ of July 24, 2009.

On line 204 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 200, minus line 201, minus line 202, minus line 203.

The sum of the values in columns 4-6 of line 204 across all pages of subsection 2.1 is equal to the value of column 2 of line “Total” of subsection 2.5.1.

On line 205 Column 3 reflects the amounts of accrued insurance premiums, calculated by summing the value of column 3 of line 205 of Calculations for the previous reporting period and the values of columns 4 - 6 of line 205 of Calculations for the current reporting period, with the exception of payers of insurance premiums who acquired or lost the right to apply a reduced tariff based on the results of the reporting (calculation) period.

In case of acquisition or loss of the right to use a reduced tariff based on the results of the reporting (calculation) period, the value of column 3 of line 205 is determined by the formula: the value of column 3 of line 204 multiplied by the applicable insurance premium rate.

Columns 4-6 of line 205 reflect the amounts of insurance premiums accrued for the reporting period in relation to individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ. The sum of the values in columns 4-6 of line 205 for all pages of subsection 2.1 is equal to the value of column 3 of line “Total” of subsection 2.5.1.

On line 206 column 3 reflects the amounts of accrued insurance premiums, calculated by summing the value of column 3 of line 206 of the Calculation for the previous reporting period and the values of columns 4 - 6 of line 206 for the current reporting period, with the exception of insurance premium payers who acquired or lost the right to apply a reduced tariff based on the results of the reporting (calculation) period.

In case of acquiring the right to use a reduced tariff based on the results of the reporting (calculation) period, the value of column 3 of line 206 is “0”.

In case of loss of the right to apply a reduced tariff based on the results of the reporting (settlement) period, the value of column 3 of line 206 is determined by the formula: the value of column 3 of line 203 multiplied by the rate of insurance premiums established for payments exceeding the maximum value of the base for calculating insurance premiums.

Columns 4-6 of line 206 reflect the amount of insurance premiums from the amounts of payments and other remuneration exceeding the maximum value of the base for calculating insurance premiums accrued for the reporting period in relation to individuals (filled in by payers applying the insurance premium tariff established by Article 58.2 of the Federal Law dated July 24, 2009 N 212-FZ).

On line 207

The value of column 3 of line 207 must be no less than the maximum value of columns 4-6 of line 207;

On line 208 reflects the number of individuals whose payments and other remuneration exceeded the maximum base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5.1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009;

The value of column 3 of line 208 must be no less than the maximum value of columns 4-6 of line 208.

On lines 210-213 The base for calculating insurance premiums for compulsory health insurance is calculated.

On line 210 the corresponding columns reflect the amounts of payments and other remuneration accrued in favor of individuals in accordance with Article 7 of the Federal Law of July 24, 2009 N 212-FZ, as well as accrued in accordance with international treaties, on an accrual basis from the beginning of the year and for each from the last three months of the reporting period.

On line 211 the amounts of payments and other remunerations that are not subject to insurance premiums for compulsory health insurance are reflected in accordance with parts 1, 2 of Article 9 of the Federal Law of July 24, 2009 N 212-FZ and in accordance with international treaties.

On line 212 reflects the amounts of actually incurred and documented expenses associated with the extraction of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art, or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by Part 7 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ.

On line 213 reflects the base for calculating insurance premiums for compulsory health insurance, calculated in accordance with Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 210 minus line 211, minus line 212.

On line 214 the amounts of insurance premiums accrued for compulsory health insurance are reflected.

The value of column 3 of line 214 must be equal to the sum of the values of column 3 of line 214 of Calculations for the previous reporting period and column 4-6 of line 214 of Calculations for the reporting (settlement) period, with the exception of insurance premium payers who have acquired or lost the right to apply a reduced tariff for results of the reporting (calculation) period.

In case of acquisition or loss of the right to use a reduced tariff based on the results of the reporting (calculation) period, the value of column 3 of line 214 is determined by the formula: the value of column 3 of line 213 multiplied by the applicable rate of insurance premiums for compulsory health insurance.

On line 215 reflects the number of individuals for whom insurance premiums are accrued from payments and other remuneration in accordance with the insurance premium rate applied when filling out subsection 2.1.

The value of column 3 of line 215 must be no less than the maximum value of columns 4-6 of line 215.

Subsection 2.2. Calculation of insurance premiums at an additional rate for certain categories of payers specified in Part 1 of Article 58.3 of Federal Law No. 212 of July 24, 2009.

Subsection 2.2. filled in by payers of insurance premiums applying additional tariffs in accordance with Part 1 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraph 1 of Part 1 Article 30 of the Federal Law of December 28, 2013 N 400-FZ.

When filling out subsection 2.2:

On line 220

On line 221 the corresponding columns reflect the amounts of payments and other remuneration that are not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ, cumulatively from the beginning of the year and for each of the last three months of the reporting period.

On line 223 Column 3 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 220 minus line 221.

The values indicated in columns 4, 5, 6 of line 223 must be equal to the sum of the values indicated in the corresponding lines of column 4 of subsection 6.7 in cases where there are no special assessment codes for working conditions.

On line 224 Column 3 reflects the amounts of insurance premiums calculated by summing the values of column 3 of line 224 of the Calculation for the previous reporting period and the values of columns 4 - 6 of line 224 for the current reporting period.

Columns 4 - 6 of line 224 reflect the amounts of contributions at the additional tariff for the billing period in favor of individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ.

On line 225

Subsection 2.3. Calculation of insurance premiums at an additional rate for certain categories of payers specified in Part 2 of Article 58.3 of Federal Law No. 212 of July 24, 2009.

Subsection 2.3 filled out by payers of insurance premiums applying additional tariffs in accordance with Part 2 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs 2- 18 Part 1 Article 30 of the Federal Law of December 28, 2013 N 400-FZ.

When filling out subsection 2.3:

On line 230 the corresponding columns reflect the amounts of payments and other remuneration specified in parts 1, 2 of Article 7 of the Federal Law of July 24, 2009 N 212-FZ, cumulatively from the beginning of the year and for each of the last three months of the reporting period.

On line 231 the amounts of payments and other remunerations that are not subject to insurance contributions in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ are reflected.

On line 233 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009. The value of the line is determined by the formula: line 230 minus line 231.

The values indicated in columns 4, 5, 6 of line 233 must be equal to the sum of the values indicated in the corresponding lines of column 5 of subsection 6.7 in cases where there are no special assessment codes for working conditions.

On line 234 Column 3 reflects the amounts of insurance premiums calculated by summing the values of column 3 of line 234 of the Calculation for the previous reporting period and the values of columns 4-6 of line 234 for the current reporting period.

Columns 4-6 of line 234 reflect the amount of insurance premiums at the additional rate for the billing period in relation to payments and other remuneration in favor of individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 N 212-FZ.

On line 235 reflects the number of individuals for whom insurance premiums at an additional rate are calculated from payments and other remuneration.

Subsection 2.4. Calculation of insurance premiums at an additional rate for certain categories of payers specified in Part 2.1 of Article 58.3 of Federal Law No. 212 of July 24, 2009.

Subsection 2.4 filled in by payers of insurance premiums applying additional tariffs in accordance with Part 2.1 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs 1 - 18 Part 1 Article 30 of the Federal Law of December 28, 2013 N 400-FZ, depending on the class of working conditions identified based on the results of a special assessment of working conditions carried out in the manner established by the legislation of the Russian Federation or certification of workplaces for working conditions, taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ.

If, based on the results of certification of workplaces according to working conditions, a hazard class of “acceptable” or “optimal” is established, payers of insurance premiums additionally, taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ, fill out sections 2.2 and 2.3 respectively.

« 1 » – in relation to payments and other remuneration in favor of individuals engaged in the relevant types of work specified in paragraph 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ;
« 2 » – in relation to payments and other remuneration in favor of individuals engaged in the relevant types of work specified in paragraphs 2 - 18 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ.

In the field “results of special assessment”, “results of certification of workplaces”, “results of special assessment and results of certification of workplaces” one of the values is filled in with the symbol “ X":

field " special assessment results» filled in by payers of insurance premiums specified in Part 2.1 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, if there are results of a special assessment of working conditions;
field " workplace certification results» filled out by payers of insurance premiums if there are results of certification of workplaces for working conditions, taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ;
field " results of special assessment and results of workplace certification» filled out by payers of insurance premiums if there are results of a special assessment of working conditions and the results of certification of workplaces for working conditions (taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ);

If during the reporting period more than one “ground” was used for paying insurance premiums at an additional rate for certain categories of insurance premium payers, depending on the results of a special assessment of working conditions, then the Calculation includes as many pages of subsection 2.4 as “grounds” » was applied during the reporting period.

In this case, the row values 240-269 for inclusion in other sections of the Calculation, they participate as the sum of values (based on bases “1” or “2”) for the corresponding lines of subsection 2.4 included in the Calculation.

When filling out subsection 2.4:

By lines 240, 246, 252, 258, 264 for each class and subclass of working conditions, payments and other remunerations specified in parts 1, 2 of Article 7 of the Federal Law of July 24, 2009 N 212-FZ are reflected in the corresponding columns, cumulatively from the beginning of the year and for each of the last three months of the reporting period period.

By lines 241, 247, 253, 259, 265 for each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remunerations that are not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ, cumulatively from the beginning of the year and for each of the last three months of the reporting period.

By lines 243, 249, 255, 261, 267 for each class and subclass of working conditions, the corresponding columns reflect the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ, on an accrual basis from the beginning of the year and for each month of the reporting period.

By lines 244, 250, 256, 262, 268 for each class and subclass of working conditions, the corresponding columns reflect the amounts of accrued insurance premiums at an additional rate in accordance with the class and subclass of working conditions, cumulatively from the beginning of the year and for each month of the reporting period.

Column 3 lines are calculated by summing the values of column 3 of the corresponding lines for the previous reporting period and the values of columns 4 - 6 of the corresponding lines for the current reporting period.

Columns 4-6 lines reflect data on the corresponding line of subsection 2.4 for each month of the reporting period.

In lines 245, 251, 257, 263, 269 reflects the number of individuals whose payments and other remuneration are charged insurance premiums at an additional rate for each class and subclass of working conditions.

Subsection. 2.5. Information on packs of documents containing calculations of the amounts of accrued insurance premiums in relation to insured persons

Subsection 2.5– filled in by insurance premium payers who have completed Section 6 of the Calculation.

The subsection contains data about stacks of documents.

When filling out subsection 2.5:

Subsection 2.5.1“List of packages of documents of initial information of individual (personalized) accounting” contains data on packages of information of individual (personalized) accounting with the type of information adjustment “initial”:

the number of completed lines must correspond to the number of packs of Section 6 with the type of information correction “initial”;
the lines in column 2 reflect information about the base for calculating insurance contributions for compulsory pension insurance for the last three months of the reporting period for each batch of Section 6. The value of column 2 of the corresponding line is equal to the sum of the values indicated in lines 401, 402, 403, 411, 412 , 413, etc. column 5 of subsection 6.4 of the corresponding pack. The value indicated in the “Total” line of column 2 of subsection 2.5.1 must be equal to the value equal to the sum of the values specified in columns 4, 5 and 6 of line 204 of subsection 2.1 Calculation for all tariff codes;
the lines of column 3 reflect information on accrued insurance premiums from the amounts of payments and other remunerations not exceeding the maximum value of the base for calculating insurance premiums for the last three months of the reporting period for each pack of Section 6. The value of column 3 of the corresponding line is equal to the sum of the values specified in subsection 6.5 included in the corresponding package. The value indicated in the “Total” line of column 3 of subsection 2.5.1 must be equal to the value equal to the sum of the values specified in columns 4, 5 and 6 of line 205 of subsection 2.1 Calculation for all tariff codes;
the lines of column 4 reflect information about the number of insured persons for whom Section 6, included in the corresponding pack, is completed;
Column 5 indicates the file name (number of the package of documents);

Subsection 2.5.2“List of packages of documents for correcting individual (personalized) accounting information” contains data on packages of individual (personalized) accounting information with the “corrective” or “cancelling” type.

The number of completed lines must correspond to the number of packages of documents correcting (cancelling) Section 6, SZV-6-1, SZV-6-2 or SZV-6-4.

In case of providing corrective information for the periods 2010 - 2013. as part of the Calculation, forms SZV-6-1, SZV-6-2 or SZV-6-4 are presented in accordance with the rules for their completion and submission (accompanied by an inventory) (Instructions for filling out document forms for individual (personalized) accounting in the compulsory pension insurance system , approved by resolution of the Pension Fund Board of July 31, 2006 N 192p. Registered with the Ministry of Justice of Russia on October 23, 2006 N 8392), form ADV-6-2 is not submitted.

In lines according to columns 2 and 3 information about the period for which the information is corrected is indicated, which is reflected in the correcting (cancelling) Sections 6, SZV-6-1, SZV-6-2 or SZV-6-4 of the bundle of documents.

In lines count 4 - 6 information is reflected on the amounts of recalculation of insurance contributions for compulsory pension insurance from the amounts of payments and other remunerations that do not exceed the maximum value of the base for calculating insurance premiums in relation to insured persons for whom corrective or canceling information is filled out.

Meaning of each line columns 4 subsection 2.5.2 must be equal to the sum of the values indicated in the “Total” line of column 3 of subsection 6.6 with the type of information “initial” included in the corresponding line of subsection 2.5.2 of the stack of documents.

Meaning of each line columns 5 subsection 2.5.2 must be equal to the sum of the values indicated in the “Total” line of column 4 of subsection 6.6 with the type of information “initial” included in the corresponding line of subsection 2.5.2 of the stack of documents.

Meaning of each line columns 6 subsection 2.5.2 must be equal to the sum of the values indicated in the “Total” line of column 5 of subsection 6.6 with the type of information “initial” included in the corresponding line of subsection 2.5.2 of the stack of documents.

In lines columns 7 reflects the number of insured persons for whom forms SZV-6-1, SZV-6-2, SZV-6-4, Section 6, included in the corresponding package of documents, are filled out.

IN box 8 the file name (number of the document pack) is indicated.

Section 3. Calculation of compliance with conditions for the right to apply a reduced tariff

Subsection 3.1 Calculation of compliance of conditions for the right to apply a reduced tariff for payment of insurance premiums by payers specified in clause 6, part 1, article 58 of Federal Law No. 212 of July 24, 2009.

Subsection 3.1 filled in by organizations operating in the field of information technology (with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial-production special economic zone) and applying the insurance premium rate established by Part 3 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.

When filling out subsection 3.1:

in order to comply with the criteria specified in Part 2.1 of Article 57 of the Federal Law of July 24, 2009 N 212-FZ, and to comply with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ of organizations operating in the field of information technologies, fill out columns 3, 4 on lines 341 - 344.
in order to comply with the criteria specified in Part 2.2 of Article 57 of the Federal Law of July 24, 2009 N 212-FZ, and to comply with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, newly created organizations fill out only column 4 along lines 341 - 344;
on line 341 the total amount of income is reflected, determined in accordance with Article 248 of the Tax Code of the Russian Federation;
on line 342 reflects the amount of income from the sale of copies of computer programs, databases, transfer of exclusive rights to computer programs, databases, granting rights to use computer programs, databases under license agreements, from the provision of services (performance of work) for development, adaptation and modification computer programs, databases (software and information products of computer technology), as well as services (work) for installation, testing and maintenance of these computer programs, databases;
meaning lines 343 is defined as the ratio of the values of lines 342 and 341 multiplied by 100;
on line 344 the average/average number of employees is indicated, calculated in the manner determined by orders of the Federal State Statistics Service;
on line 345 the date and number of the entry in the register of accredited organizations operating in the field of information technology are indicated, based on the received extract from the said register, sent by the authorized federal executive body in accordance with paragraph 9 of the Regulations on state accreditation of organizations operating in the field of information technology, approved Decree of the Government of the Russian Federation of November 6, 2007 N 758 “On state accreditation of organizations operating in the field of information technology” (Collected Legislation of the Russian Federation, 2007, N 46, Art. 5597; 2009, N 12, Art. 1429; 2011 , No. 3, Art. 542).

Subsection 3.2. Calculation of the compliance of conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers specified in clause 8, part 1, article 58 of Federal Law No. 212 of July 24, 2009.

Subsection 3.2 filled in by organizations and individual entrepreneurs applying the simplified taxation system and carrying out the main type of economic activity provided for in paragraph 8 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ, classified in accordance with OKVED, and applying the tariff established by part 3.4 Article 58 of the Federal Law of July 24, 2009 N 212-FZ:

a) food production (OKVED code 15.1 - 15.8);
b) production of mineral waters and other non-alcoholic drinks (OKVED code 15.98);
c) textile and clothing production (OKVED code 17, 18);
d) production of leather, leather products and footwear production (OKVED code 19);
e) wood processing and production of wood products (OKVED code 20);
f) chemical production (OKVED code 24);
g) production of rubber and plastic products (OKVED code 25);
h) production of other non-metallic mineral products (OKVED code 26);
i) production of finished metal products (OKVED code 28);
j) production of machinery and equipment (OKVED code 29);
k) production of electrical equipment, electronic and optical equipment (OKVED code 30 - 33);
l) production of vehicles and equipment (OKVED code 34, 35);
m) furniture production (OKVED code 36.1);
o) production of sporting goods (OKVED code 36.4);
o) production of games and toys (OKVED code 36.5);
p) scientific research and development (OKVED code 73);
c) education (OKVED code 80);
r) healthcare and provision of social services (OKVED code 85);
s) activities of sports facilities (OKVED code 92.61);
t) other activities in the field of sports (OKVED code 92.62);
x) processing of secondary raw materials (OKVED code 37);
v) construction (OKVED code 45);
h) maintenance and repair of vehicles (OKVED code 50.2);
x) disposal of sewage, waste and similar activities (OKVED code 90);
y) transport and communications (OKVED code 60 - 64);
z) provision of personal services (OKVED code 93);
e) production of cellulose, wood pulp, paper, cardboard and products made from them (OKVED code 21);
y) production of musical instruments (OKVED code 36.3);
i) production of various products not included in other groups (OKVED code 36.6);
z.1) repair of household products and personal items (OKVED code 52.7);
z.2) real estate management (OKVED code 70.32);
z.3) activities related to the production, distribution and screening of films (OKVED code 92.1);
z.4) activities of libraries, archives, club-type institutions (except for the activities of clubs) (OKVED code 92.51);
z.5) activities of museums and protection of historical sites and buildings (OKVED code 92.52);
z.6) activities of botanical gardens, zoos and nature reserves (OKVED code 92.53);
z.7) activities related to the use of computer technology and information technology (OKVED code 72), with the exception of organizations and individual entrepreneurs specified in paragraphs 5 and 6 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ;
z.8) retail trade in pharmaceutical and medical goods, orthopedic products (OKVED code 52.31, 52.32);
z.9) production of bent steel profiles (OKVED code 27.33);
z.10) production of steel wire (OKVED code 27.34).

When filling out subsection 3.2:

on line 361 the total amount of income is indicated, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the reporting (calculation) period;
on line 362 the amount of income from the sale of products and (or) services provided in the main type of economic activity is indicated;
index lines 363 is calculated as the ratio of the values of lines 362 and 361, multiplied by 100.

Subsection 3.3 Calculation of compliance of conditions for the right to apply a reduced tariff for payment of insurance premiums by payers specified in clause 11, part 1, article 58 of the Federal Law of July 24, 2009.

Subsection 3.3 filled in by non-profit organizations (with the exception of state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art (activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional), and applying the tariff established by part 3.4 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.

In order to comply with the criteria specified in Part 5.1 of Article 58 of Federal Law No. 212-FZ of July 24, 2009, non-profit organizations fill out lines 371 - 375 of Column 3 when submitting the Calculation for each reporting period.

In order to comply with the requirements of Part 5.3 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, non-profit organizations fill out lines 371 - 375, column 4 based on the results of the billing period, i.e. when submitting the Calculation for the year.

When filling out subsection 3.3:

on line 371 the total amount of income is reflected, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of Part 5.1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ;
on line 372 reflects the amount of income in the form of targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities, named in paragraph 11 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ, determined in accordance with paragraph 2 of article 251 of the Tax Code of the Russian Federation ;
on line 373 reflects the amount of income in the form of grants received for the implementation of activities named in paragraph 11 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, determined in accordance with subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation;
on line 374 reflects the amount of income from the types of economic activities specified in subparagraphs p, f, i.4, i.6 of paragraph 8 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ;
on line 375 reflects the share of income determined for the purposes of applying Part 5.1 of Article 58 of Federal Law No. 212-FZ of July 24, 2009 and calculated as the ratio of the sum of lines 372, 373, 374 to line 371, multiplied by 100.

Section 4. Amounts of recalculation of insurance premiums from the beginning of the billing period

Section 4 is filled out and submitted by payers to whom the body monitoring the payment of insurance premiums has accrued additional insurance premiums in the current reporting period for previous reporting (calculation) periods based on inspection reports (desk and (or) on-site), for which decisions on bringing to justice.

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.

If changes are reflected in accordance with Article 17 of the Federal Law of July 24, 2009 N 212-FZ in the updated Calculation for the corresponding period, section 4 of the Calculation for the current reporting period is not filled out.

Section 5. Payments and rewards for activities in the student team

Section 5 filled out and submitted by payers making payments and other remuneration in favor of students in professional educational organizations, educational organizations of higher education in full-time education for activities carried out in a student detachment (included in the federal or regional register of youth and children's associations receiving state support) according to employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.

When completing section 5:

the number of completed lines must correspond to the number of individual students to whom the payer accrued the above payments and other remuneration during the reporting period;
in column 1 the number is entered in the order of the completed lines;
in column 2 the last name, first name, and patronymic of the student are reflected;
in column 3 the date and number of the document confirming the student’s membership in the student’s student group are reflected;
in column 4 the date and number of the document confirming full-time study during the period of such membership are reflected;
in column 5 for each individual student, the amount of payments and other remunerations accrued on an accrual basis from the beginning of the year is reflected;
in columns 6–8 the amount of payments and other remunerations accrued for the last three months of the reporting period is reflected;
by the line " Total payments» columns 5–8 reflect the total amount of payments and other remuneration accrued by the payer in favor of students in professional educational organizations, educational organizations of higher education in full-time study. If the section consists of several pages, the value of the “Total payments” line is reflected on the last page;
on line 501 reflects the date and number of the entry from the register of youth and children's associations enjoying state support, which is maintained by the federal executive body that carries out the functions of implementing state youth policy.

Section 6. Personalized accounting

Section 6 is completed and submitted to all insured persons in whose favor payments and other remunerations were accrued in the reporting period within the framework of labor relations and civil contracts.

In section 6 of the RSV-1 form eight subsections: information about the insured person, reporting period, type of information adjustment, etc. They replaced three forms of old personalized accounting information (forms SZV-6-4, ADV-6-5 and ADV-6-2).

A separate section 6 is filled out for each insured employee. In this case, information for all employees is grouped into bundles (no more than 200 in each). Information from the packs is reflected in subsection 2.5.1 of the RSV-1 form. It indicates the base, contributions and other information on employees.

Information that does not contain data on the amount of payments and other remuneration accrued in favor of individuals for the last three months of the reporting period (that is, in subsections 6.4-6.8 the data is contained only in lines 400, 410 of subsection 6.4, in lines 700, 710 of subsection 6.7) are not presented.

Information with different types of information correction (“initial”, “corrective” and “cancelling”) is formed into separate bundles of documents.

Information that corrects data for previous reporting periods (the type of information correction is “corrective” and “cancelling”) is presented together with information with the type of information correction “initial” for the period in which the data is adjusted, according to the forms for presenting information and the rules for filling them out that were in effect in the period for which corrective (cancelling) information is provided.

Subsection 6.1. Information about the insured person

In columns 1-3 The surname, name and patronymic of the employee are indicated in the nominative case.

In column 4 the insurance number of the individual personal account of the insured person (SNILS) is indicated.

The field “Information about the dismissal of the insured person” is filled in by placing the symbol “X” in relation to insured persons who worked under an employment contract and were dismissed as of the end of the reporting period in the last three months of the reporting period.

The field “Information about the dismissal of the insured person” is not filled in if the insured person works under a civil contract.

Subsection 6.2. Reporting period

In the “Reporting period (code)” field, enter the period for which the Calculation is being submitted. Reporting periods are the first quarter, half a year, nine months, and a calendar year, which are designated respectively as “3”, “6”, “9” and “0”.

In the “Calendar year” field, enter the calendar year for the reporting period of which the Calculation (adjusted Calculation) is being submitted.

Subsection 6.3. Information correction type

This subsection contains 2 types of fields:

to indicate the type of information;
to indicate the reporting period and calendar year.

For the first field there are three options:

"original"– information is submitted for the first time;
"corrective"– information is submitted for the purpose of changing previously submitted information;
"cancelling"– information is submitted with the aim of completely canceling previously submitted information;

You need to select one of them and put the symbol “ X».

The fields “Reporting period (code)” and “Calendar year” are filled in only for forms with the information type “correcting” or “cancelling”.

Subsection 6.4. Information on the amount of payments and other remuneration accrued in favor of an individual

Subsection 6.4 indicates the amount of payments and other remuneration accrued in favor of an individual (if there are several category codes of the insured person, then the number of lines in subsection 6.4 should be increased).

When submitting information, the adjustment of which is not related to a change in the rate of insurance premiums (category code of the insured person), in the form with the “adjusting” type, all indicators of the form are filled in, both those that need to be adjusted and those that do not require adjustment.

When submitting information, the adjustment of which is associated with a change in the rate of insurance premiums (category code of the insured person), in the form with the “adjusting” type, all indicators of the form are filled in, both those that need to be adjusted and those that do not require adjustment. In this case, in the form with the “corrective” type, two (or more) codes of the category of the insured person are indicated: the one being canceled and the one in accordance with which insurance premiums were again calculated (“new” code).

When submitting information, the adjustment of which is associated with the cancellation of data for one tariff of insurance premiums (category code of the insured person) and change of data for another tariff of insurance premiums (that is, the original form of information contains more than one code of the category of the insured person), in the form with the “adjusting” type » all form indicators are filled in, both those that need to be adjusted and those that do not require adjustment. In this case, in the form with the “corrective” type, two (or more) codes of the category of the insured person are indicated: the one being canceled and the one in accordance with which insurance premiums were again calculated (“new” code).

If corrective information is submitted for an insured person dismissed earlier than the reporting period, section 6 with the “initial” type for the current reporting period is not filled out for this insured person; only a form correcting information for previous reporting (calculation) periods is submitted.

When filling out subsection 6.4:

in columns on line 400(410, etc.) “Total from the beginning of the billing period, including for the last three months of the reporting period” indicate the values of the corresponding indicators on an accrual basis (taking into account recalculation amounts) from the beginning of the billing period, in rubles and kopecks. If there are values in the column 7 lines 400, 410, etc. the values of column 5 of subsection 6.4 of the corresponding line (400, 410, etc.) should not be equal to “0”;
on line 401(411, etc.) “1 month” of subsection 6.4 indicates the values of the corresponding indicators for the first month of the last three months of the reporting period, in rubles and kopecks;
on line 402(412, etc.) “2nd month” of subsection 6.4 indicates the values of the corresponding indicators for the second month of the last three months of the reporting period, in rubles and kopecks;
on line 403(413, etc.) “3rd month” of subsection 6.4 indicates the values of the corresponding indicators for the third month of the last three months of the reporting period, in rubles and kopecks.

If there is no line information not filled in.

In column 3 the category code of the insured person is indicated in accordance with the Classifier of parameters used when filling out personalized information ( see Appendix 2).

In column 4 The amount of payments that are subject to insurance contributions to the Pension Fund is indicated:

the sum of the values indicated in lines 400, 410, etc. column 4 (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance payable for previous reporting periods of the current calendar year) must be less than or equal to the sum of the values specified in line 200 of column 3 of all subsections 2.1;
the sum of the values specified in lines 401, 411, etc. column 4, must be greater than or equal to the sum of the values according to the formula (line 200 column 4 minus line 201 column 4) of all subsections 2.1 Calculation;
the sum of the values specified in lines 402, 412, etc. column 4, must be greater than or equal to the sum of the values according to the formula (line 200 column 5 minus line 201 column 5) of all subsections 2.1 Calculation;
the sum of the values specified in lines 403, 413, etc. column 4, must be greater than or equal to the sum of the values according to the formula (line 200 column 6 minus line 201 column 6) of all subsections 2.1 Calculation;
indication of the values “Total from the beginning of the billing period, including for the last three months of the reporting period” (lines 400, 410, etc.) is mandatory, provided that information is available in lines 401 - 403, 411 - 413, etc.

In column 5 the amount of payments subject to insurance premiums is indicated within the limits of the tax base established for the current year:

the sum of the values indicated in lines 400, 410, etc. column 5 (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance payable for previous reporting periods of the current calendar year) must be less than or equal to the sum of the values specified in line 204 of column 3 of all subsections 2.1;
the sum of the values specified in lines 401, 411, etc. column 5 must be equal to the sum of the values indicated in line 204 of column 4 of all subsections 2.1 of the Calculation;
the sum of the values specified in lines 402, 412, etc. column 5 must be equal to the sum of the values indicated in line 204 of column 5 of all subsections 2.1 of the Calculation;
the sum of the values specified in lines 403, 413, etc. column 5 must be equal to the sum of the values indicated in line 204 of column 6 of all subsections 2.1 of the Calculation.

In column 6 it is necessary to reflect the amount of accruals under civil contracts also within the limits of the taxable base.

The values indicated in all lines of column 6 must not exceed the values indicated in the corresponding lines of column 5 of subsection 6.4.

In column 7:

the sum of the values indicated in lines 400, 410, etc. column 7 (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance exceeding the maximum value of the base for calculating insurance premiums payable for previous reporting periods of the current calendar year), must be less than or equal to the sum of the values specified in line 203 of column 3 of all subsections 2.1;
the sum of the values specified in lines 401, 411, etc. column 7 must be equal to the sum of the values indicated in line 203, column 4 of all subsections 2.1 of the Calculation;
the sum of the values specified in lines 402, 412, etc. column 7 must be equal to the sum of the values indicated in line 203 of column 5 of all subsections 2.1 of the Calculation;
the sum of the values specified in lines 403, 413, etc. column 7 must be equal to the sum of the values indicated in line 203 of column 6 of all subsections 2.1 of the Calculation;
the values indicated in all lines of column 4 must be greater than or equal to the sum of the values in the corresponding lines of columns 5 and 7.

Subsection 6.5. Information about accrued insurance premiums

In subsection 6.5 indicates the amount of insurance contributions for compulsory pension insurance, accrued at all insurance premium rates in the last three months of the reporting period from payments and other remunerations not exceeding the maximum base for calculating insurance contributions, in rubles and kopecks.

If during the reporting period the category code of the insured person was changed, subsection 6.5 indicates the total amount of accrued insurance premiums, calculated based on the tariffs for all categories of insured persons.

If there is no information, subsection 6.5 is not completed.

Subsection 6.6. Corrective Information Information

Subsection 6.6 is filled out in forms with the “initial” information type if, in the last three months of the reporting period, the payer of insurance premiums adjusts the data submitted in previous reporting periods.

If there is data in subsection 6.6, additionally, corrective (cancelling) sections 6 and (or) forms SZV-6-1, and (or) SZV-6-2, and (or) SZV-6-4 are mandatory.

Corrective (cancelling) information is presented according to the forms for submitting individual (personalized) accounting information that were in effect in the period for which errors (distortions) were identified.

When adjusting information for reporting periods starting from the first quarter of 2014, information on the amounts of recalculation of insurance premiums is indicated in column 3.

When adjusting information for the reporting periods 2010 - 2013. information on the amounts of recalculation of insurance premiums is indicated in columns 4 and 5.

Subsection 6.7. Information on the amount of payments and other remuneration in favor of an individual employed in the relevant types of work, from which insurance premiums are calculated at an additional rate for certain categories of payers specified in parts 1, 2 and 2.1 of Article 58.3 of Federal Law No. 212 of July 24, 2009 .

In subsection 6.7 indicates the amount of payments and other remunerations accrued by payers of insurance premiums - policyholders in favor of an individual employed in work that gives the right to early assignment of a pension, for the last three months of the reporting period with a monthly breakdown in rubles and kopecks.

When specifying several codes for special assessment of working conditions, the number of lines in subsection 6.7 should be increased accordingly.

In the columns on line 700 (710, etc.) “Total from the beginning of the billing period, including for the last three months of the reporting period,” the values of the corresponding indicators are indicated on an accrual basis (taking into account recalculation amounts) from the beginning of the billing period.

The amount of payments and other remunerations accrued in favor of the insured person engaged in the types of work specified in paragraph 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ is indicated in column 4.

the sum of the values indicated in lines 700, 710, etc. column 4 of all information for which the code for a special assessment of working conditions is not indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with Part 1 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in line 223 of column 3 of subsection 2.2 of the Calculation;
the sum of the values indicated in lines 701, 711, etc. column 4, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 223 of column 4 of subsection 2.2 of the Calculation;
the sum of the values specified in lines 702, 712, etc. column 4, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 223 of column 5 of subsection 2.2 of the Calculation;
the sum of the values specified in lines 703, 713, etc. column 4, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 223 of column 6 of subsection 2.2 of the Calculation;
the amount of payments and other remunerations accrued to the insured person engaged in the types of work specified in subparagraphs 2 - 18 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 N 173-FZ, is reflected in column 5 of subsection 6.7;
the sum of the values indicated in lines 700, 710, etc. column 5 of all information for which the code for a special assessment of working conditions is not indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with Part 2 of Article 58.3 of the Federal Law of July 24, 2009 N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in line 233 of column 3 of subsection 2.3 of the Calculation;
the sum of the values indicated in lines 701, 711, etc. column 5, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 233 of column 4 of subsection 2.3 of the Calculation;
the sum of the values specified in lines 702, 712, etc. column 5, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 233 of column 5 of subsection 2.3 of the Calculation;
the sum of the values specified in lines 703, 713, etc. Column 5, all information for which the code for a special assessment of working conditions is not indicated, must have a value equal to the value specified in line 233 of Column 6 of subsection 2.3. Calculation;
the sum of the values indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 4 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with Part 2.1 of Article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year) must have a value less than or equal to the value specified in column 3 of line 243 of subsection 2.4 of the Calculation;
the sum of the values indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 4 is indicated, and included as an appendix to the Calculation, must have a value equal to that specified in lines 243 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
the sum of the values indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.4 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 249 of subsection 2.4 of the Calculation;
the sum of the values indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.4 is indicated, and included as an appendix to the Calculation, must have a value equal to that specified in lines 249 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
the sum of the values indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.3 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year) must have a value less than or equal to the value specified in column 3 of line 255 of subsection 2.4 of the Calculation;
the sum of the values indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.3 is indicated, and included as an appendix to the Calculation, must have a value equal to that specified in lines 255 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
the sum of the values indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.2 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 261 of subsection 2.4 of the Calculation;
the sum of the values indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.2 is indicated, and included as an appendix to the Calculation, must have a value equal to that specified in lines 261 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
the sum of the values indicated in lines 700, 710, etc. column 4 and/or column 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.1 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for previous reporting periods of the current calendar year) must have a value less than or equal to the value specified in column 3 of line 267 of subsection 2.4 of the Calculation;
the sum of the values indicated in lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.1 is indicated, and included in the Calculation, must have a value equal to that specified in lines 267 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
indication of the values “Total from the beginning of the billing period, including for the last three months of the reporting period” (lines 700, 710, etc.), is mandatory, provided that information is available in lines 701-703, 711-713, etc. ;
the code for a special assessment of working conditions based on the results of a special assessment of working conditions and (or) certification of workplaces for working conditions is indicated in column 3 of subsection 6.7 and is filled out in accordance with the Classifier of parameters used when filling out personalized information ( see Appendix 2).

Subsection 6.8. Work period for the last three months of the reporting period

When filling out subsection 6.8:

The dates indicated in columns 2, 3 must be within the reporting period and are filled in: “from (dd.mm.yyyy.)” to “to (dd.mm.yyyy.)”.

If during the reporting period the insured person has periods of labor activity within the framework of an employment contract and a civil law contract, the periods of work are indicated on separate lines for each type of contract (grounds).

In this case, the period of service within the framework of a civil contract is filled in with the code “CONTRACT” or “NEOPLDOG” reflected in column 7 of subsection 6.8.

Column 4 “Territorial conditions (code)” is filled out in accordance with the Classifier of parameters used when filling out personalized information, according to Appendix 2.

The size of the regional coefficient established centrally for the wages of workers in non-production industries in the regions of the Far North and areas equated to the regions of the Far North is not indicated.

If an employee performs work full-time during a part-time work week, the period of work is reflected according to the actual working time worked.

If the employee performs work part-time, the volume of work (share of the rate) in this period is reflected.

The work of the insured person in conditions giving the right to early assignment of a pension is reflected in Section 6 in accordance with the Classifier of parameters used when filling out personalized information, in accordance with Appendix No. 2 to this Procedure (columns 5 “Special working conditions (code)”, 6 and 7 “Calculation of the insurance period” – “Base (code)”, “Additional information”, 8 and 9 “Conditions for early assignment of an insurance pension” – “Base (code)”, “Additional information”).

In this case, the code of special working conditions or conditions for early assignment of a pension is indicated only if during the period of work in conditions that give the right to early assignment of a pension, insurance premiums have been paid at an additional rate.

When an employee performs types of work that give the insured person the right to early assignment of an old-age insurance pension in accordance with Article 30 of Federal Law No. 400-FZ of December 28, 2013, the employee’s occupation code is indicated in accordance with the Classifier of parameters used when filling out personalized information , according to Appendix No. 2 to this Procedure, in the next line, starting with the column “Special working conditions”. Writing code is not limited by the width of the column.

Columns 5, 6, 7, 8 and 9 are not filled in if special working conditions are not documented, or when the employee’s employment under these conditions does not meet the requirements of current regulatory documents.

When an employee performs types of work that give the insured person the right to early assignment of an old-age insurance pension, in accordance with Lists 1 and 2 of production, work, professions, positions and indicators that give the right to preferential benefits, approved by the Resolution of the Cabinet of Ministers of the USSR dated January 26, 1991 N 10, the code of the corresponding List position is indicated in the next line, starting with column 5 “Special working conditions”. Writing code is not limited by the width of the column.

The “SEASON” value is filled in only if a full season has been worked on the work provided for in the list of seasonal work, or a full navigation period on water transport.

The value “FIELD” is filled in if in the column “Special working conditions (code)” the value “27-6” is indicated and only on the condition that work in expeditions, parties, detachments, on sites and in teams on field work (geological exploration, prospecting, topographic-geodetic, geophysical, hydrographic, hydrological, forest management and survey) was carried out directly in the field.

For insured persons employed in jobs specified in paragraphs 1-18 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ, codes of special working conditions and (or) grounds for early assignment of an insurance pension are indicated only in the case of accrual (payment of) insurance premiums at an additional rate.

In the absence of accrual (payment) of insurance premiums at the additional tariff, codes of special working conditions and (or) grounds for early assignment of an insurance pension are not indicated.

Periods of work that give the right to early assignment of an old-age insurance pension, which was performed part-time but full-time, due to a reduction in production volumes (with the exception of work that gives the right to early assignment of an old-age insurance pension in accordance with paragraphs 13 and 19-21 parts 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ, as well as periods of work determined by the Ministry of Labor and Social Protection of the Russian Federation in agreement with the Pension Fund of the Russian Federation or provided for by lists that, due to labor organization conditions, cannot performed continuously, calculated based on actual time worked.

The number of months accepted for credit towards length of service in the relevant types of work is determined by dividing the total number of full days actually worked by the number of working days in a month, calculated on average for the year, 21.2 - for a five-day working week; 25.4 - with a six-day work week. The number obtained after this action is rounded to two digits if necessary. The integer part of the resulting number is the number of calendar months. For the final calculation, the fractional part of the number is converted into calendar days on the basis that 1 calendar month is equal to 30 days. When translating, the whole part of the number is taken into account; rounding is not allowed.

For the corresponding periods of work, limited by the dates “Beginning of the period” and “End of the period”, in column 7 “Calculation of the insurance period basis (code), additional information”, working time is reflected in the calendar calculation translated in the specified order (month, day).

When filling out the work experience of convicted persons (months, days), the number of calendar months and days of work of the convicted insured person included in the work experience is indicated.

To be completed only for convicted insured persons serving sentences in prison.

The time spent under water (hours, minutes) is filled in only for divers and other insured persons working under water.

Data on the flight hours of insured persons - civil aviation flight personnel (hours, minutes) are filled in only if one of the values is indicated in the “base (code)” column: AIRCRAFT, SPECIAL.

Data on the flight hours of the insured persons, participants in test flights (hours, minutes) are filled in if one of the values ITSISP, ITSMAV, INSPEKT, LETISP is indicated in the column “Base (code)”.

The scope of work (share of the rate) for the position performed by medical workers is filled in if one of the values is indicated in the “ground (code)” column: 27-SM, 27-GD, 27-SMHR, 27-GDHR.

The rate (share of the rate) and the number of teaching hours worked by teachers in schools and other institutions for children is filled in if one of the values 27-PD, 27-PDRK is indicated in column 6 “ground (code)”.

Wherein:

if in column 8 “ground (code)” the value 27-PD is indicated, the indication of the rate (share of the rate) is mandatory, the indication of the number of training hours is optional, including for positions and institutions provided for in paragraph 6 of the Rules approved by the Decree of the Government of the Russian Federation dated October 29 .2002 N 781 (work as a primary school teacher in general education institutions specified in paragraph 1.1 of the section “Name of Institutions” of the list, teachers of general education schools of all names located in rural areas (except for evening (shift) and open (shift) general education schools) is included in length of service, regardless of the volume of workload performed).
if in column 8 “ground (code)” the value of 27-PDRK is indicated, the indication of the rate and number of training hours is mandatory for positions and institutions provided for in subparagraph “a” of paragraph 8 of the Rules approved by Decree of the Government of the Russian Federation dated October 29, 2002 N 781 (in Work experience is counted as work as a director (head, manager) of institutions specified in paragraphs 1.1, 1.2 and 1.3 (except for orphanages, including sanatoriums, special (correctional) for children with developmental disabilities) and paragraphs 1.4-1.7, 1.9 and 1.10 of the section “Name of institutions” of the list, for the period from September 1, 2000 is counted towards work experience provided that teaching work is carried out in the same or in another institution for children for at least 6 hours per week (240 hours per year), and in institutions of secondary vocational education specified in paragraph 1.10 of the section “Name of institutions” of the list - subject to teaching work in the amount of at least 360 hours per year).
if column 8 “base (code)” indicates the value 27-PDRK, indicating the rate is mandatory; indication of the number of training hours is optional for positions and institutions provided for in subparagraph “b” of paragraph 8 of the Rules approved by Decree of the Government of the Russian Federation of October 29, 2002 N 781 (work performed under normal or reduced working hours provided for by labor legislation is included in the length of service, work in the positions of director (chief, manager) of orphanages, including sanatoriums, special (correctional) for children with developmental disabilities, as well as deputy director (chief, manager) for educational, educational, educational, production, training production and other work directly related to the educational (educational) process of institutions specified in paragraphs 1.1-1.7, 1.9 and 1.10 of the section “Name of institutions” of the list, regardless of the time when this work was performed, as well as teaching work).

For insured persons working in territorial working conditions or in types of work that give the right to early assignment of an old-age insurance pension, the code of territorial working conditions or the code of special working conditions and conditions for early assignment of an old-age insurance pension is not indicated if, when reflecting information in section 6.8 Form RSV-1 contains the following additional information:

Holiday to care for the child;
leave without pay, downtime due to the fault of the employee, unpaid periods of suspension from work (preclusion from work), unpaid leave of up to one year provided to teaching staff, one additional day off per month without pay provided to women working in rural areas localities, unpaid time of participation in a strike and other unpaid periods;
off-the-job training;
performance of state or public duties;
days of donating blood and its components and days of rest provided in connection with this;
suspension from work (preclusion from work) through no fault of the employee;
additional leaves for employees combining work with training;
parental leave from 1.5 to 3 years;
additional leave for citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant;
additional days off for persons caring for disabled children.

The “CHILDREN” code is filled in if one of the parents of a child is granted leave to care for a child under the age of one and a half years.

The “DLCHILDREN” code is filled in if one of the parents is granted leave to care for a child aged from one and a half to three years;

The “CHILDREN” code is filled in if parental leave is granted to a grandmother, grandfather, other relatives or guardians who are actually caring for the child before he or she reaches the age of three.

New laws in the country and the adoption of various anti-crisis measures lead to the creation of new reporting documents and certificates. Likewise, the RSV-1 form, approved by the Pension Fund of Russia, is a new type of document.

The certificate requires compliance with certain deadlines for 2016. First, let's look at who should fill out and submit the document.

A businessman or organization with employees becomes not only an employer, but also an insurer. They pay insurance premiums for employees and submit reports to regulatory authorities.

The RSV-1 report contains information on paid and accrued contributions to the Pension Fund of the Russian Federation and medical services. fear, this means that the employer is obliged to fill it out and submit it. The information included in the certificate reflects both the personal data of the employee and the total amounts for all employees for whom contributions were paid during the quarter.

Deadlines for submitting the RSV-1 PFR report

When submitting reports, you need to take into account how many people are in the company; the deadline for submitting the document depends on the number of employees. The deadline for submitting the RSV for 2016 depends on the reporting medium.

If there are 24 people in the organization, then the document is filled out on paper and submitted no later than the 15th of the quarter. If the number of employees exceeds one person, then the responsible person is obliged to fill out and send the document only in electronic form. In this case, the deadline for submitting the DAM is shifted by another five days - until the 20th.

Due date for the DAM for the 4th quarter of 2016:

on paper - no later than;
in electronic form - no later than .

If the dates are postponed, it means that the reporting date fell on a weekend or holiday. According to the Federal Law, if the reporting filing date falls on a weekend, it is postponed to the next working day.

All employers are required to provide information to the pension fund on time. For example, the deadline for submitting the DAM for 9 months falls in November for those who submit reports electronically.

When to submit the DAM for the 4th quarter?

Employers who have submitted quarterly reports RSV 1 are well aware that for 2016 there is one more document left to submit. This is the DAM for the 4th quarter, the deadline for which extends to the next year.

As already written, every year legislators change and change something. Since 2017, all reporting has come under the watchful eye of tax authorities. But in the last quarter, reports for 2016 are still submitted to the Pension Fund.

Reports for the last reporting period will need to be submitted to the Pension Fund in February 2017. The deadline for submitting RSV-1 does not change.

When filling out this report, you need to be extremely careful. To avoid having to make clarifying reports, it is worth filling out the document for the 4th quarter without errors. So, the document for the fourth quarter will need to be submitted:

It must be remembered that if the employer employs more people, then the reporting must be submitted electronically, otherwise it will not be accepted, it will be considered a delay in submitting reports, and the company will be subject to a fine.

What fines are imposed on policyholders?

If the employer-insurer is late in submitting reports, penalties are provided.

The Pension Fund sets a minimum fine of 1,000 rubles. The maximum that can be punished against a policyholder is 30% of the amount of premiums accrued for the last quarter. Next, a fine is charged for each day of delay and is 5% of the amount.

Employers need to take note! If an employee resigns, then the policyholder must provide him with a copy of the document for all periods of his work in the organization. He will need this information for his retirement.

For employers who keep individual records, it is advisable to record everything in a special journal, where the employee signs for receipt of documents.

RSV-1 report for the 4th quarter of 2016: we are submitting for the last time, what to pay attention to

In one of the previous materials, we talked about the fact that the Federal Tax Service of the Russian Federation has developed a Unified Reporting on Insurance Contributions; the calculation will need to be submitted to the Tax Inspectorate. However, no one canceled the reporting for the current year, so the calculation according to the RSV-1 form for the 4th quarter of 2016 will need to be submitted to the Pension Fund in February 2017. We will analyze the deadlines for submitting reports, as well as penalties that may be imposed on the policyholder for violations.

Report to the Pension Fund for the 4th quarter of 2016: there are changes

For the 4th quarter of 2016, the calculation in the RSV-1 form is submitted to the Pension Fund for the last time, so there is no point in making any more changes to the report, since from the 1st quarter of 2017 you will have to report using a new form. Since RSV-1 for the 4th quarter of 2016 is the last report on this form, it must be filled out with extreme caution in order to avoid the need to submit clarifying calculations.

Deadline for submitting the report to the Pension Fund for the 4th quarter of 2016

It is important to recall that all employers who calculate and pay salaries to their employees, and therefore are policyholders, must submit a report in form RSV-1 to the Pension Fund of the Russian Federation on a quarterly basis. Even if the company did not make any accruals or pay salaries in the 4th quarter of the current year, the report will still have to be submitted with zero figures, since such a company has not ceased to be an insurer.

The deadlines for submitting the RSV-1 report for the 4th quarter of 2016 to the Pension Fund of Russia are as follows:

on paper - no later than February 15, 2017;
in electronic format, certified by digital signature, no later than February 20, 2017.

It is important to note that if a company employs more than 25 people, it is obliged to submit a report to pensioners exclusively in electronic form.

Fines for late submission of reports to the Pension Fund of Russia

If for some reason the deadline for submitting reports to the Pension Fund for the 4th quarter of 2016 was missed, this must be done as soon as possible, otherwise penalties are inevitable. The minimum fine for violation of deadlines is 1000 rubles, the maximum is 30% of the total amount of contributions that were accrued over the last three months. For each month of delay, with incomplete months being rounded up to one, penalties amount to 5% of the total amount of contributions required for payment.

Pay attention to section 6 of the RSV-1 report

When an employee retires or is dismissed, you, as the employer-insurer, are required to give him a copy of section 6 of the RSV-1 report for all periods of work up to the date of dismissal and for the subsequent period, which will include his information.

When working with personalized employee data, do not be lazy to record everything in written format. If there is a log of personal data issued, have the employee sign it as well. It doesn’t matter what form of written confirmation of the release of data you use, the main thing is that the fact of transfer of personal information is documented in paper form with the signature of the person who received this information.