Independent reporting of separate divisions. Self-reporting of separate divisions

Before the end of 2016, there is very little left. As usual, organizations and entrepreneurs will report for the past year on taxes and insurance premiums. The new year will bring changes to policyholders - the administration of insurance premiums is transferred to the Federal Tax Service. Will this affect the reporting for 2016 in the RSV-1 form, and the timing of its submission - this is our article.

Who donates RSV-1 in 2016

The calculation of insurance premiums is done according to the RSV-1 form, which must be provided by all insurers: organizations and entrepreneurs with employees. If the policyholder did not conduct business for a whole year and did not accrue remuneration to employees, this does not relieve him of the obligation to submit the RSV-1 calculation for 2016, it will simply be zero. Individual entrepreneurs who did not hire employees all year and, accordingly, did not pay remuneration to individuals, should not hand over RSV-1.

The annual calculation of pension contributions RSV-1 is submitted in the form that the PFR approved on January 16, 2014 by resolution No. 2p (as amended by resolution No. 194p of June 4, 2015), a new form was not accepted in 2016.

Recall that the calculation necessarily includes the title page, section 1 and subsection 2.1. These sections are required when filling out a zero calculation, while line 100 of the RSV-1 in 2016 is equal to the indicators of line 150 of the calculation for 2015, and dashes are placed on the rest of the lines. The remaining sections of the calculation are filled in if there were payments to employees and accruals of insurance premiums.

Where to take RSV-1 for 2016

On January 1, 2017, insurance pension contributions, as well as contributions to medical insurance and social insurance, are transferred under the jurisdiction of the tax authorities. From the reporting for the 1st quarter of 2017, a single form developed by the tax authorities will be filled out for all contributions, and the RSV-1 form will be canceled. You will also have to submit a new report to the tax office. In this regard, policyholders have a question: where to submit the calculation in the RSV-1 form for the 4th quarter of 2016?

Indeed, as soon as Chapter 34 of the Tax Code of the Russian Federation enters into force, reporting on insurance premiums will be accepted by the Federal Tax Service, but this applies to the reporting periods of the new 2017. For 2016, you still need to report to your PFR branch. By the way, now it will be necessary to submit to the FIU any updated calculations regarding periods earlier than 2017.

Deadlines for submitting RSV-1 in 2016

Settlement periods for RSV-1 are 1 quarter, half a year, 9 months and a year. The annual calculation will include figures for January-December 2016. When to submit RSV-1, it still depends on the form in which the calculation is submitted:

• On paper, insurers who have an average of no more than 25 employees can take. For them, the deadline is set - the 15th day of the month following the reporting period.
• In electronic form with EDS, the calculation must be submitted by all insurers with an average of more than 25 employees. The submission deadline for this category is longer - the 20th day of the second month after the reporting period.

So, the deadlines for filing RSV-1 in 2016 did not change: the last paper calculation of 2016 must be submitted before February 15, 2017, the electronic calculation - before February 20, 2017. Please note that these terms are equally valid for organizations and individual entrepreneurs, as well as for those who will submit zero calculations.

Sanctions for violation of the deadline for submitting RSV-1 in 2016 also apply to the annual calculation. Violating reporting deadlines, policyholders risk being fined:

• by 5% of the amount of contributions for the 4th quarter of 2016, for each overdue full and incomplete month, but by a maximum of 30% of the amount of contributions and a minimum of 1000 rubles (part 1 of article 46 of the law dated July 24, 2009 No. 212-FZ; article 17 of the law of 01.04.1996 No. 27-FZ);
• for 1000 rubles for overdue zero settlement of RSV-1;
• in the amount of 300 to 500 rubles for an administrative offense, this fine applies only to the heads of organizations (part 2 of article 15.33 of the Code of Administrative Offenses of the Russian Federation).

As you can see, the upcoming transition of administration from the PFR to the Federal Tax Service did not affect the procedure and terms for submitting the RSV-1 calculation for 2016. All innovations related to the submission of reports on pension contributions should be taken into account starting from the reporting of the 1st quarter of 2017.

note, starting from January 1, 2017 calculation of RSV-1 don't need to submit anymore.

Who rents RSV-1

Until 2017, at the end of each quarter, all employers had to submit to the FIU a calculation in the RSV-1 form. It reflected information on insurance premiums accrued and paid in the reporting quarter for employees in the PFR and FFOMS.

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

Form RSV-1 for 2016

RSV-1 report form, for 2016, you can download for free from this link.

Sample filling for 2016

You can see a sample of filling out the form in 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 EDS.

Deadlines 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.

Penalties for late submission of RSV-1 calculation

The penalties for late submission of Form RSV-1 are as follows:

• if contributions have been paid - 1,000 rubles;
• if dues 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 than 30% and no less 1 000 rubles.

Since 2014, personalized accounting information has been included in the RSV-1 calculation. For their failure to present, they are charged separate fine – 5% from contributions accrued for the last three months of the reporting period (at the same time, the maximum and minimum fines are not limited).

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

note that for the non-submitted calculation of RSV-1 from the officials of the organization I can recover a fine 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 PFR department:

• individual entrepreneur at the place of his residence;
• LLC at its location.

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

Methods of filing RSV-1

A report in the RSV-1 form 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, transfer its electronic version to a USB flash drive (in this case, a digital signature is not required) and take it to the PFR department.

Fund staff will transfer the data to them and give you a second copy of the report with a note that it was received.

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

Method 2. In electronic form with EDS

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

To issue an EDS, it is necessary to conclude an agreement with one of the EDI operators and notify your PFR department about this. After that, 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 FIU sends a receipt for the delivery of information in a response letter (it serves as confirmation that you have submitted a 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 in case of application of reduced tariffs.
• Section 4 filled in if there are values ​​in lines 120 and 121 of section 1 (information on additionally assessed contributions).
• Section 5 filled in if payments are made for activities in student teams.
• Section 6 contains individual information for each employee (personalized accounting).

Basic filling rules

• At the top of each page, the registration number in the FIU is indicated.
• Each line contains only one indicator.
• In the absence of any indicators, dashes are put in the columns of sections 1-5, and the columns of section 6 are not filled in.
• In RSV-1, it is not allowed to correct errors using a corrective tool.
• At the end of each page is a signature and the date of signing.
• The seal (if any) is placed on the title page, where M.P. is indicated.

Filling instructions

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

Title page

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

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

• « 1 » - clarification of indicators relating to the payment of insurance premiums for mandatory pension insurance (including additional tariffs);
• « 2 » – clarification in connection with the change in the amounts of accrued insurance premiums for compulsory pension insurance (including additional tariffs);
• « 3 » - clarification of insurance premiums for compulsory health insurance or other indicators that do not affect individual records of insured persons.

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

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

• I quarter - 3 ;
• Half year - 6 ;
• 9 months - 9 ;
• calendar year - 0 .

In field " calendar year» the year for the reporting period of which the Calculation is submitted (adjusted Calculation) is indicated.

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

Further the full name of the organization is indicated in accordance with the constituent documents. Individual entrepreneurs fill in 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, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, “5004002010—”).

Field " checkpoint» IP is not filled. Organizations indicate the checkpoint, which was received at the Federal Tax Service at the location of the organization (separate subdivision).

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

In field " Contact phone number» indicates the city or mobile phone number with the code of the city or mobile operator. You cannot use dashes and brackets (for example, +74950001122).

In field " Average headcount» indicates the average number of employees (individuals) for whom payments and remuneration 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 power of attorney of a representative), then their number is indicated (in case of their absence, put dashes).

Block " Reliability and completeness of information»:

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

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

In the "Signature" and "Date" fields, the signature of the payer (successor) or his representative and the date of signing the Settlement (if there is a seal, it is put in the M.P. field) are affixed.

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 the 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 the columns of line 100 must be equal to the values ​​of the corresponding columns of 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 must not be less than zero.

Lines 110-114. Accrued contributions 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 presented 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 presented Calculation (in case of acquisition or loss of the right to apply a reduced tariff based on the results of the reporting (calculation) period, these 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 reflect the accrued insurance premiums at an 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 dated July 24, 2009, which are payable to the Pension Fund of Russia;
• 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 the 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 the 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 are not to be filled in;
• lines 111, 112, 113 columns 6 reflect the accrued insurance premiums at an additional rate in relation to payments and other remuneration in favor of individuals employed in the types of work specified in paragraph 1 of part 1 of article 30 of the Federal Law No. 400 dated 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 payable to the FIU, in the relevant months of the reporting period;
• lines 111, 112, 113 columns 7 reflect the accrued insurance premiums at an additional rate in relation to payments and other remuneration in favor of individuals employed in the types of work specified in paragraphs. 2-18 paragraph 1 of Article 27 of the Federal Law No. 173 of December 17, 2001, 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 payable to the FIU, in the corresponding months of the reporting 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 subsection 2.4 with the 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 the 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 subsection 2.4 with the 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 subsection 2.4 with the 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 the 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 the 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 should be equal to the sum of the values ​​of lines 111-113 of the corresponding columns;
• in line 114, columns 4 and 5 are not to be completed.

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

Line 120 reflects the amounts of insurance premiums accrued according to acts of inspections (desk and (or) on-site), for which, in the reporting period, decisions on bringing (refusing to attract) liability of payers of insurance premiums 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 excessively accrued by the payer of insurance premiums identified by the body for monitoring the payment of insurance premiums.

In addition, in the event of self-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 adjusting the base for calculating insurance premiums of previous reporting (calculation) periods (based on accounting data), which is not recognized as an error, line 120 shall reflect 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 the 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 the base code "2" of section 4.

On line 121, columns 3 and 4 shall reflect the amounts of recalculation of insurance premiums for financing an insurance pension from amounts exceeding the maximum amount of the base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5.1 of Article 8 of the 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 are not to be filled in.

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

Lines 140-144. Contributions paid since 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 must 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 in the absence of a negative value in column 4 of line 120.

Section 2. Calculation of insurance premiums for the tariff and additional tariff

Section 2 is filled in by payers of insurance premiums making payments and other remuneration 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 the tariff

When completing subsection 2.1:

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

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

At the same time, 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.

Lines 200-204 the base for calculating insurance premiums for compulsory pension insurance is calculated based on the amount of payments and other remuneration made in favor of individuals who are insured persons in the system of compulsory pension insurance.

By line 200 the relevant columns reflect payments and other remunerations named 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 agreements on an accrual basis from the beginning of the year and for each of the last three months reporting period;

Line 201 the amounts of payments and other remunerations that are not subject to insurance premiums for compulsory pension insurance are reflected in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ and in accordance with international treaties.

Line 202

Line 203 the amounts of payments and other remuneration made in favor of individuals exceeding the maximum amount of the 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, are reflected.

Line 204 reflects the base for calculating insurance premiums for compulsory pension insurance, calculated in accordance with Article 8 of the Federal Law of July 24, 2009 N 212-FZ. 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 ​​of columns 4-6 of line 204 for all pages of subsection 2.1 is equal to the value of column 2 of the line "Total" of subsection 2.5.1.

Line 205 column 3 reflects the amounts of accrued insurance premiums calculated by summing the value of column 3 of line 205 of the Calculation for the previous reporting period and the values ​​of columns 4 - 6 of line 205 of the Calculation for the current reporting period, with the exception of payers of insurance premiums who have 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 apply a reduced rate following 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 rate of insurance premiums.

Columns 4-6 of line 205 reflect the amounts of insurance premiums accrued for the reporting period in respect of 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 ​​of columns 4-6 of line 205 for all pages of subsection 2.1 is equal to the value of column 3 of the line "Total" of subsection 2.5.1.

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 payers of insurance premiums who have acquired or lost the right to apply a reduced tariff according to the results of the reporting (calculation) period.

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

In case of loss of the right to apply a reduced rate following the results of the reporting (calculation) 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 base for calculating insurance premiums.

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

On line 207

The value of column 3 of line 207 must not be less than the maximum value of columns 4-6 of line 207;

On line 208 reflects the number of individuals whose payments and other remunerations exceeded the maximum amount of the 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 not be less than the maximum value of columns 4-6 of line 208.

Lines 210-213 the base for the calculation of insurance premiums for compulsory health insurance is calculated.

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.

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.

Line 212 reflects the amounts of actually incurred and documented expenses related to 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.

Line 213 the base for calculating insurance premiums for compulsory health insurance, calculated in accordance with Article 8 of the Federal Law of July 24, 2009 N 212-FZ, is reflected. The value of the line is determined by the formula: line 210 minus line 211, minus line 212.

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 the Calculation for the previous reporting period and columns 4-6 of line 214 of the Calculation for the reporting (billing) period, with the exception of payers of insurance premiums who have acquired or lost the right to apply a reduced tariff for the results of the reporting (calculation) period.

In case of acquisition or loss of the right to apply a reduced tariff following the results of the reporting (billing) 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 medical insurance.

On line 215 reflects the number of individuals who received insurance premiums from payments and other remunerations in accordance with the rate of insurance premiums applied when completing subsection 2.1.

The value of column 3 of line 215 must not be 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 the Federal Law No. 212 of July 24, 2009

Subsection 2.2. is filled in by payers of insurance premiums applying additional tariffs in accordance with Part 1 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 paragraph 1 of Part 1 article 30 of the Federal Law of December 28, 2013 N 400-FZ.

When completing subsection 2.2:

Line 220

Line 221 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, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.

Line 223 column 3 reflects the base for calculating insurance premiums for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ. The string value is determined by the formula: string 220 minus string 221.

The values ​​indicated in columns 4, 5, 6 of line 223 must be equal to the sum of the values ​​\u200b\u200bspecified in the corresponding lines of column 4 of subsection 6.7 in the absence of codes for a special assessment of working conditions.

Line 224 column 3 reflects the amounts of insurance premiums calculated by summing the value 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 an 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.

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 the Federal Law No. 212 of July 24, 2009

Subsection 2.3 is filled in 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 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ.

When completing subsection 2.3:

Line 230 the corresponding columns reflect the amounts of payments and other remunerations named in parts 1, 2 of article 7 of the Federal Law of July 24, 2009 N 212-FZ, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.

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

Line 233 reflects the base for calculating insurance premiums for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ. 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 ​​\u200b\u200bspecified in the corresponding lines of column 5 of subsection 6.7 in cases where there are no codes for a special assessment of working conditions.

Line 234 column 3 reflects the amounts of insurance premiums calculated by summing the value 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 amounts of insurance premiums at an additional rate for the billing period in respect of 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.

Line 235 reflects the number of individuals from payments and other remuneration to which insurance premiums are accrued at an additional rate.

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 the Federal Law No. 212 of July 24, 2009

Subsection 2.4 is filled in by payers of insurance premiums applying additional tariffs in accordance with Part 2.1 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 1 - 18 of Part 1 of Article 30 of Federal Law No. 400-FZ of December 28, 2013, depending on the class of working conditions identified as a result of a special assessment of working conditions or attestation of workplaces in terms of 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 for working conditions, a hazard class of “permissible” or “optimal” is established, payers of insurance premiums additionally, taking into account the provisions of paragraph 5 of Article 15 of Federal Law No. 421-FZ of December 28, 2013, fill out sections 2.2 and 2.3 respectively.

• « 1 » - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in clause 1 of part 1 of Article 30 of Federal Law No. 400-FZ of December 28, 2013;
• « 2 » - in relation to payments and other remuneration in favor of individuals employed 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 attestation of workplaces", "results of special assessment and results of attestation 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 the Federal Law of July 24, 2009 N 212-FZ, if there are results of a special assessment of working conditions;
• field " workplace certification results» filled in by payers of insurance premiums if there are results of attestation of workplaces in terms of 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 a special assessment and results of certification of workplaces» filled in by payers of insurance premiums in the presence of the results of a special assessment of working conditions and the results of attestation of workplaces in terms of working conditions (subject to 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 “grounds” were used for paying insurance premiums at an additional rate for certain categories of payers of insurance premiums, depending on the working conditions established based on the results of a special assessment, then the calculation includes as many pages of subsection 2.4 as “grounds » applied during the reporting period.

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

When completing subsection 2.4:

Lines 240, 246, 252, 258, 264 for each class and subclass of working conditions, the corresponding columns reflect payments and other remuneration named in parts 1, 2 of article 7 of the Federal Law of July 24, 2009 N 212-FZ, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.

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, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.

On lines 243, 249, 255, 261, 267 for each class and subclass of working conditions, the corresponding columns reflect the base for calculating insurance premiums 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.

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, on an accrual basis from the beginning of the year and for each month of the reporting period.

Column 3 lines is calculated by summing the value 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 of 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 the number of individuals is reflected, from payments and other remunerations to which insurance premiums are accrued at an additional rate for each class and subclass of working conditions.

Subsection. 2.5. Information on bundles of documents containing the calculation of the amounts of accrued insurance premiums in respect of insured persons

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

The subsection contains data on batches of documents.

When completing subsection 2.5:

Subsection 2.5.1"List of document packs of initial information of individual (personalized) accounting" contains data on packs of information of individual (personalized) accounting with the type of information correction "initial":

• the number of completed lines must correspond to the number of Section 6 packs with the type of information correction "initial";
• lines in column 2 shall reflect information on the basis for calculating insurance premiums for compulsory pension insurance for the last three months of the reporting period for each bundle of Section 6. The value of column 2 of the corresponding line is equal to the sum of the values ​​\u200b\u200bspecified in lines 401, 402, 403, 411, 412 , 413 etc. columns 5 of subsection 6.4 of the corresponding pack. The value indicated in the line “Total” of column 2 of subsection 2.5.1 must be equal to the value equal to the sum of the values ​​indicated in columns 4, 5 and 6 of line 204 of subsection 2.1 of Calculation for all tariff codes;
• the lines of column 3 shall reflect information on accrued insurance premiums from the amounts of payments and other remuneration not exceeding the maximum value of the base for accruing insurance premiums for the last three months of the reporting period for each bundle of Section 6. The value of column 3 of the corresponding line is equal to the sum of the values ​​\u200b\u200bspecified in subsection 6.5 included in the corresponding pack. The value indicated in the line “Total” of column 3 of subsection 2.5.1 must equal the value equal to the sum of the values ​​indicated in columns 4, 5 and 6 of line 205 of subsection 2.1 of Calculation for all tariff codes;
• the lines of column 4 shall reflect information on the number of insured persons for whom Sections 6, included in the corresponding pack, are filled out;
• column 5 indicates the name of the file (number of the batch of documents);

Subsection 2.5.2"List of packs of documents of corrective information of individual (personalized) accounting" contains data on packs of information of individual (personalized) accounting with the type "corrective" or "cancelling".

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

In the 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 submitted in accordance with the rules for their completion and submission (accompanied by an inventory) (Instructions for filling out forms of documents for individual (personalized) accounting in the system of compulsory pension insurance , approved by the Resolution of the Board of the PFR 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 is indicated on the period for which the information is adjusted, which is reflected in the corrective (cancelling) Sections 6, SZV-6-1, SZV-6-2 or SZV-6-4 of the package of documents.

In lines column 4 - 6 reflects information on the amounts of recalculation of insurance premiums 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.

The meaning of each line columns 4 subsection 2.5.2 should be equal to the sum of the values ​​indicated in the line "Total" column 3 of subsection 6.6 with the type of information "initial" included in the corresponding line of subsection 2.5.2 of the package of documents.

The meaning of each line columns 5 subsection 2.5.2 should be equal to the sum of the values ​​indicated in the line "Total" column 4 of subsection 6.6 with the type of information "initial" included in the corresponding line of subsection 2.5.2 of the package of documents.

The meaning of each line columns 6 subsection 2.5.2 should be equal to the sum of the values ​​indicated in the line "Total" column 5 of subsection 6.6 with the type of information "initial" included in the corresponding line of subsection 2.5.2 of the package of documents.

In lines columns 7 reflects the number of insured persons who have completed forms SZV-6-1, SZV-6-2, SZV-6-4, Section 6, included in the corresponding package of documents.

AT column 8 the name of the file (number of the batch of documents) is indicated.

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

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

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

When completing subsection 3.1:

• in order to comply with the criteria specified in Part 2.1 of Article 57 of Federal Law No. 212-FZ of July 24, 2009, and comply with the requirements of Part 5 of Article 58 of Federal Law No. 212-FZ of July 24, 2009, organizations operating in the field of information technologies, fill in columns 3, 4 in 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 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 in only column 4 along lines 341 - 344;
• on line 341 reflects the total amount of income, 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, the transfer of exclusive rights to computer programs, databases, the provision of rights to use computer programs, databases under license agreements, from the provision of services (performance of work) for the development, adaptation and modification computer programs, databases (software and information products of computer technology), as well as services (works) for the installation, testing and maintenance of these computer programs, databases;
• meaning lines 343 defined as the ratio of the values ​​of rows 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 on the basis of the received extract from the specified 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 , N 3, item 542).

Subsection 3.2. Calculation of the compliance of the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers specified in paragraph 8 of part 1 of Article 58 of the 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 by 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 soft drinks (OKVED code 15.98);
c) textile and clothing production (OKVED code 17, 18);
d) production of leather, leather goods and footwear (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);
n) production of sporting goods (OKVED code 36.4);
o) production of games and toys (OKVED code 36.5);
p) 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);
u) processing of secondary raw materials (OKVED code 37);
v) construction (OKVED code 45);
w) maintenance and repair of motor vehicles (OKVED code 50.2);
x) disposal of sewage, waste and similar activities (OKVED code 90);
y) transport and communications (OKVED code 60 - 64);
s) provision of personal services (OKVED code 93);
z) production of cellulose, wood pulp, paper, cardboard and products from them (OKVED code 21);
j) production of musical instruments (OKVED code 36.3);
z) production of various products not included in other groups (OKVED code 36.6);
z.1) repair of household 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 (excluding 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 computers and information technologies (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 completing 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 rendered for the main type of economic activity is indicated;
• indicator lines 363 is calculated as the ratio of the values ​​of rows 362 and 361, multiplied by 100.

Subsection 3.3 Calculation of the compliance of the conditions for the right to apply a reduced tariff for the payment of insurance premiums by the 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 accordance with the procedure established by the legislation of the Russian Federation, applying the 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 sports), 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 the Federal Law of July 24, 2009 N 212-FZ, non-profit organizations fill out lines 371 - 375 columns 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 columns 4 following the results of the billing period, i.e. when submitting the Calculation for the year.

When completing 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 income for the maintenance of non-profit organizations and their statutory activities, named in clause 11 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ, determined in accordance with clause 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 the amount of income from the implementation of the types of economic activity specified in subparagraphs r, f, i.4, i.6 of clause 8 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ is reflected;
• on line 375 reflects the share of income determined for the purpose of applying Part 5.1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ 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 in and submitted by the payers, who were additionally assessed insurance premiums in the current reporting period for the previous reporting (settlement) periods by the body for monitoring the payment of insurance premiums based on acts of inspections (desk and (or) on-site), for which decisions on bringing to responsibility.

In case of self-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 may reflect the amounts of additionally 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 group

Section 5 filled in and submitted by payers making payments and other remuneration in favor of students in professional educational organizations, educational organizations of higher education full-time for activities carried out in a student group (included in the federal or regional register of youth and children's associations that enjoy 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 individuals of students to whom the above payments and other remunerations were accrued by the payer during the reporting period;
• in column 1 the number is put down in order of the filled lines;
• in column 2 the surname, name, patronymic of the student are reflected;
• in column 3 the date and number of the document confirming the student's membership in the student team are reflected;
• in column 4 the date and number of the document confirming full-time education during the period of such membership are reflected;
• in column 5 for each individual student, the amount of payments and other remuneration accrued on an accrual basis from the beginning of the year is reflected;
• in columns 6–8 reflects the amount of payments and other remuneration accrued for the last three months of the reporting period;
• by line " Total payouts» columns 5-8 reflect the total amount of payments and other remunerations accrued by the payer in favor of students in professional educational organizations, educational institutions of higher education in full-time education. If the section consists of several pages, the value of the line "Total payments" is reflected on the last page;
• on line 501 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 exercising the functions of implementing the state youth policy, is reflected.

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 law contracts.

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

For each insured employee, a separate section 6 is filled out. At the same time, information on all employees is grouped into packs (no more than 200 in each). Information from 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, 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”, “correcting” and “cancelling”) is formed into separate bundles of documents.

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

Subsection 6.1. Information about the insured person

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

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

The field "Information on the dismissal of the insured person" is filled in by putting down 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 on the dismissal of the insured person" is not filled in if the insured person works under a civil law contract.

Subsection 6.2. Reporting period

In the "Reporting period (code)" field, the period for which the Calculation is submitted is entered. Reporting periods are the first quarter, six months, nine months, calendar year, which are designated as "3", "6", "9" and "0" respectively.

In the "Calendar year" field, the calendar year for the reporting period of which the Calculation (adjusted Calculation) is submitted is entered.

Subsection 6.3. Information correction type

This subsection contains 2 types of fields:

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

There are three options for the first field:

• "original"- information is submitted for the first time;
• "corrective"- information is submitted in order to change previously submitted information;
• "cancelling"- information is submitted with the aim of completely canceling previously submitted information;

of them, you need to select one and put in this field the symbol " X».

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

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), all indicators of the form, both adjustable and not requiring adjustment, are filled in the form with the “corrective” type.

When submitting information, the adjustment of which is associated with a change in the rate of insurance premiums (category code of the insured person), all indicators of the form, both adjustable and not requiring adjustment, are filled in the form with the “corrective” type. At the same time, two (or more) codes of the category of the insured person are indicated in the form with the “corrective” type: the one being canceled and the one in accordance with which the insurance premiums are newly accrued (“new” code).

When submitting information, the adjustment of which is related to the cancellation of data for one insurance premium rate (the category code of the insured person) and the change in data for another insurance premium rate (that is, the original form of information contains more than one category code of the insured person), in the form with the type "corrective » fill in all indicators of the form, both correctable and not requiring adjustment. At the same time, two (or more) codes of the category of the insured person are indicated in the form with the “corrective” type: the one being canceled and the one in accordance with which the insurance premiums are newly accrued (“new” code).

If corrective information is submitted for an insured person who was dismissed before 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 (settlement) periods is submitted.

When completing 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” indicates the values ​​of the relevant indicators on an accrual basis (including recalculation amounts) from the beginning of the billing period, in rubles and kopecks. If there are values ​​in column 7, lines 400, 410, etc. the values ​​of column 5 of subsection 6.4 of the corresponding line (400, 410, etc.) must not equal "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.) "Month 3" 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.

In the absence of line information are not filled.

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

In column 4 the amount of payments that are subject to taxation of insurance premiums in the Pension Fund is indicated:

• the sum of the values ​​specified in lines 400, 410, etc. column 4 (in the absence of recalculation of the amounts of insurance premiums 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 ​​\u200b\u200bspecified in line 200 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 of column 4 minus line 201 of column 4) of all subsections 2.1 of the 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 of column 5 minus line 201 of column 5) of all subsections 2.1 of the 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 of column 6 minus line 201 of column 6) of all subsections 2.1 of the Calculation;
• the indication of the values ​​“Total since the beginning of the billing period, including for the last three months of the reporting period” (lines 400, 410, etc.) is mandatory, subject to the availability of information in lines 401 - 403, 411 - 413, etc.

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

• the sum of the values ​​specified in lines 400, 410, etc. column 5 (in the absence of recalculation of the amounts of insurance premiums 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 ​​\u200b\u200bspecified in line 204 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 ​​specified in line 204 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 ​​specified in line 204 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 ​​specified in line 204 column 6 of all subsections 2.1 of the Calculation.

In column 6 it is necessary to reflect the amount of accruals under civil law 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 ​​specified in lines 400, 410, etc. column 7 (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance exceeding the maximum 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 ​​\u200b\u200bspecified in line 203 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 ​​specified 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 ​​specified in line 203 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 ​​specified in line 203 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 premiums 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 amount of the base for calculating insurance premiums, in rubles and kopecks.

If during the reporting period the code of the category 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.

In the absence of information, subsection 6.5 is not completed.

Subsection 6.6. Information about corrective information

Subsection 6.6 filled in forms with the information type “initial” if in the last three months of the reporting period the payer of insurance premiums corrects 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 provided without fail.

Correcting (cancelling) information is presented according to the forms for presenting information on individual (personalized) accounting that were in force in the period for which errors (distortions) were detected.

When adjusting information for reporting periods, starting from the 1st 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 accrued at an additional rate for certain categories of payers specified in parts 1, 2 and 2.1 of article 58.3 of the Federal Law No. 212 dated July 24, 2009 .

In subsection 6.7 indicates the amount of payments and other remunerations accrued by payers of insurance premiums - insurers in favor of an individual employed in work giving the right to early appointment 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 a special assessment of working conditions, the number of lines in subsection 6.7 should be increased accordingly.

The columns on line 700 (710, etc.) “Total since the beginning of the billing period, including for the last three months of the reporting period” indicate the values ​​of the relevant indicators on an accrual basis (taking into account the recalculation amounts) from the beginning of the billing period.

The amount of payments and other remuneration accrued in favor of the insured person employed in the types of work specified in clause 1 of part 1 of Article 30 of Federal Law No. 400-FZ of December 28, 2013 is indicated in column 4.

• the sum of the values ​​specified in lines 700, 710, etc. column 4 of all information for which the code of a special assessment of working conditions is not indicated (in the absence of recalculation of the amounts of insurance premiums 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, column 3 of subsection 2.2 of the Calculation;
• the sum of the values ​​specified in lines 701, 711, etc. column 4, all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated 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, of all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated 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, of all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 223 of column 6 of subsection 2.2 of the Calculation;
• the amount of payments and other remuneration 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 ​​specified 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 premiums 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, column 3 of subsection 2.3 of the Calculation;
• the sum of the values ​​specified in lines 701, 711, etc. column 5, all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated 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 of a special assessment of working conditions is not indicated, must have a value equal to the value indicated 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 of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 233 of column 6 of subsection 2.3. calculation;
• the sum of the values ​​specified in lines 700, 710, etc. columns 4 and / or columns 5 of all information for which the code of a special assessment of working conditions corresponding to subclass 4 is indicated (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate 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 ​​specified in lines 701, 711, etc. columns 4 and 5, all information for which the code of 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 indicated in lines 243 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• the sum of the values ​​specified in lines 700, 710, etc. columns 4 and / or columns 5 of all information for which the code of a special assessment of working conditions corresponding to subclass 3.4 is indicated (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate 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 ​​specified in lines 701, 711, etc. columns 4 and 5, all information for which the code of 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 indicated in lines 249 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• the sum of the values ​​specified in lines 700, 710, etc. columns 4 and / or columns 5 of all information for which the code of a special assessment of working conditions corresponding to subclass 3.3 is indicated (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate 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 ​​specified in lines 701, 711, etc. columns 4 and 5, all information for which the code of 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 indicated in lines 255 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• the sum of the values ​​specified in lines 700, 710, etc. columns 4 and / or columns 5 of all information for which the code of a special assessment of working conditions corresponding to subclass 3.2 is indicated (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate 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 ​​specified in lines 701, 711, etc. columns 4 and 5, all information for which the code of 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 indicated in lines 261 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• the sum of the values ​​specified in lines 700, 710, etc. columns 4 and / or columns 5 of all information for which the code of a special assessment of working conditions corresponding to subclass 3.1 is indicated (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate 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 ​​specified in lines 701, 711, etc. columns 4 and 5, all information for which the code of 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 indicated in lines 267 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
• the indication of the values ​​“Total since the beginning of the billing period, including for the last three months of the reporting period” (lines 700, 710, etc.), is mandatory subject to the availability of information in lines 701-703, 711-713, etc. ;
• the code of 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 in in accordance with the Classifier of parameters used when filling in personalized information ( see Appendix 2).

Subsection 6.8. Period of work for the last three months of the reporting period

When completing subsection 6.8:

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

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

At the same time, the period of service under a civil law contract is filled in with the reflection of the code "AGREEMENT" or "NEOPLDOG" in column 7 of subsection 6.8.

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

The size of the district coefficient, established in a centralized manner to the wages of workers in non-productive industries in the regions of the Far North and areas equated to regions of the Far North, is not indicated.

If the employee performs work during a full working day in the mode of a part-time working week, the period of work is reflected in the actual hours worked.

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

The work of the insured person under conditions that give the right to early retirement is reflected in Section 6 in accordance with the Classifier of parameters used when filling in 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" - "Basis (code)", "Additional information", 8 and 9 "Conditions for the early appointment of an insurance pension" - "Basis (code)", "Additional information").

At the same time, the code of special working conditions or conditions for early assignment of a pension is indicated only if insurance premiums have been paid at an additional rate for the period of work under conditions that give the right to early assignment of a pension.

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

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

When an employee performs types of work that give the insured person the right to early appointment of an old-age insurance pension, in accordance with Lists 1 and 2 of industries, works, professions, positions and indicators that give the right to preferential coverage, approved by the Decree of the Cabinet of Ministers of the USSR of 01/26/1991 N 10, the code of the corresponding item of the List is indicated in the next line, starting from column 5 "Special working conditions". The code entry is not limited by the width of the column.

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

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

For insured persons employed in the work 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 case of accrual (payment) of insurance premiums at an additional rate.

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

Periods of work giving the right to early assignment of an old-age insurance pension, which was carried out in the mode of a part-time working week, but full-time, due to a reduction in production volumes (with the exception of work giving the right to early assignment of an old-age insurance pension in accordance with paragraphs 13 and 19-21 of Part 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, under the conditions of labor organization, cannot performed continuously are calculated according to the actual hours worked.

The number of months accepted for offset in the length of service in the relevant types of work is determined by dividing the total number of actually worked full days by the number of working days in a month, calculated on average for the year, 21.2 - with a five-day working week; 25.4 - with a six-day work week. The number obtained after this action is rounded to two decimal places 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 at the rate of 1 calendar month is equal to 30 days. When translating, the integer 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", the working time is reflected in the calendar calculation translated in the specified order (month, day).

When completing the length of service of convicted persons (months, days), the number of calendar months and days of work of the convicted insured person included in the length of service shall be indicated.

To be completed only for convicted insured persons serving sentences in places of deprivation of liberty.

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

Data on the flight hours of the insured persons - employees of the civil aviation flight crew (hours, minutes) are filled in only if one of the values ​​\u200b\u200bis indicated in the column "base (code)": AIRCRAFT, SPECIAL.

Data on the flight hours of the insured persons, test flight participants (hours, minutes) are filled in if the column "Reason (code)" indicates one of the values ​​ITSISP, ITSMAV, INSPECTION, LETISP.

The scope of work (share of the rate) for the position held by medical workers is filled in if the column "base (code)" indicates one of the following values: 27-SM, 27-GD, 27-SMHR, 27-GDHR.

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

Wherein:

• if column 8 "base (code)" indicates the value of 27-PD, the indication of the rate (share of the rate) is mandatory, the indication of the number of teaching hours is optional, including for positions and institutions provided for in clause 6 of the Rules approved by the Decree of the Government of the Russian Federation of October 29 .2002 N 781 (work as a primary school teacher in general education institutions specified in paragraph 1.1 of the "Name of institutions" section of the list, a teacher located in rural areas of general education schools of all names (with the exception of evening (shift) and open (shift) general education schools) is included in work experience, regardless of the amount of study load performed).
• if column 8 “base (code)” indicates the value of 27-PDRK, the indication of the rate and the number of teaching 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 of October 29, 2002 N 781 (in work experience counts as a director (head, head) of the institutions specified in paragraphs 1.1, 1.2 and 1.3 (except for orphanages, including sanatorium, 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 included in the length of service provided that teaching work in the same or in another institution for children in the amount of at least 6 hours per week (240 hours per year), and in the institutions of secondary vocational education specified in paragraph 1.10 of the section "Name of institutions" of the list - subject to the teaching work in the amount of at least 360 hours per year).
• if column 8 "base (code)" indicates the value of 27-MPC, the indication of the rate is mandatory; an indication of the number of study hours is optional for positions and institutions provided for by subparagraph “b” of paragraph 8 of the Regulations approved by Decree of the Government of the Russian Federation of October 29, 2002 N 781 (work experience includes work performed with normal or reduced working hours provided for by labor legislation, work as a director (head, head) of orphanages, including sanatorium, special (correctional) for children with developmental disabilities, as well as deputy director (head, head) for educational, educational, educational, industrial, educational and production and other work directly related to the educational (educational) process of the institutions specified in paragraphs 1.1-1.7, 1.9 and 1.10 of the "Name of institutions" section 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 insurance old-age pension, the code of territorial working conditions or the code of special working conditions and conditions for early assignment of an 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 (non-admission to 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 location, unpaid strike time and other unpaid periods;
• advanced training with a break from production;
• performance of state or public duties;
• days of donation of blood and its components and days of rest provided in connection with this;
• Suspension from work (non-admission to work) through no fault of the employee;
• additional vacations for employees who combine work with study;
• 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 children with disabilities.

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

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

The code "DETIPRL" is filled in in case of granting parental leave until the child reaches the age of three years to the grandmother, grandfather, other relatives or guardians who are actually caring for the child.

Source/Official Document: Decree of the Board of the Pension Fund of the Russian Federation 16.01.2014 No. 2p
Where to donate: In the FIU at the place of residence, from January 01, 2017 - to the tax office
Delivery method: Paper or electronic
Delivery frequency: Once a quarter at the end of the 1st quarter, half a year, 9 months and one year.
Must be submitted by: A paper copy of the report must be submitted no later than February 15, 2017. For reporting in electronic form, the deadline for submission has been slightly extended, it can be submitted no later than February 20, 2017.
Penalty for late delivery: The minimum fine is 1000 rubles, and the maximum is 30% of the amount of insurance payments accrued over the last 3 months.

Document's name: Form RSV-1 2016
Format: xls
The size: 245 kb

What is the RSV-1 form, transcript

Form RSV 1 (stands for calculation of insurance premiums) was approved by the Resolution of the Board of the Pension Fund of the Russian Federation on January 16, 2014 No. 2p. The Decree also regulates the procedure and principles for its preparation. The report is essentially a calculation of accrued and paid contributions to compulsory pension insurance and medical insurance. This report must be compiled by all payers of insurance premiums, regardless of whether they carried out business activities in the reporting period or not. The report consists of a title page and 6 sections. However, not everyone needs to fill out all sections, but only if there are relevant indicators. Only the title page and sections 1, 2.1 and 6 are required.

RSV-1 is inherently a form that combines 2 types of reporting. It displays personalized accounting information for each insured person. This report is a single document that reflects information on the calculation base, accrual and payment of contributions for compulsory insurance.

The report must be submitted by all enterprises, organizations and their branches, separate divisions (having a separate balance sheet and current account) from the moment of creation. Individuals who are self-employed, lawyers, private notaries and detectives must report when employees are hired. If the entrepreneur does not have employees, and he is not registered with the Pension Fund as an insurer, he does not need to submit a RSV 1 report.

Delivery frequency

The calculation should be compiled and submitted once a quarter at the end of the 1st quarter, half a year, 9 months and one year.

RSV-1 deadline for 2016 (for the 4th quarter and for the year)

Separately, for the last quarter of 2016, the form is not submitted, although the final report sometimes erroneously reported as RSV 1 for Q4. Its correct name is RSV-1 for 2016, since it includes cumulative indicators not only for the last quarter, but for all reporting quarters of the year. It should be borne in mind that the legislation of the Russian Federation provides: if the deadline for submitting a report falls on a weekend or holiday, then the deadline is postponed to the next working day that follows it.

A paper copy of the report must be submitted no later than February 15, 2017. For reporting in electronic form, the deadline for submission is slightly extended, it can be submitted no later than February 20, 2017. You must download the RSV-1 form on our website for free, fill it out and submit it.

Where to take RSV-1 for 2016

The electronic RSV-1 report form must be submitted by payers with an average number of employees for 2016 of 25 people or more. All other payers may submit reports in one of the ways, at their own discretion: either in paper form or electronically.

The report for 2016, as before, should be submitted to the relevant territorial divisions of the Pension Fund at the location of the enterprise or at the place of residence of the entrepreneur. At the same time, it must be borne in mind that the funds accept this type of reporting for the last time. From January 01, 2017, the functions of administering insurance pension payments are transferred to the tax authorities, which will subsequently accept reports. At the same time, primary and revised reporting for the reporting periods up to 2017 will continue to be provided to the Pension Fund.

Penalty for late delivery

Penalties are provided for late submission of the RSV-1 form. The minimum fine is 1000 rubles, and the maximum is 30% of the amount of insurance payments accrued over the last 3 months. For each of the months of delay, the amount of the fine is 5% of the amount of the sums insured to be paid. An incomplete month is rounded up to one whole month.

RF (Part 2, Article 10 and Part 9, Article 15 of Federal Law No. 212-FZ of July 24, 2009, hereinafter referred to as Law No. 212-FZ).

Independent reporting of separate divisions

As a general rule, the company transfers contributions and submits reports at the place of its registration. But if it has one or more separate divisions, a different procedure is provided (part 11 of article 15 of Law No. 212-FZ).

In this case, the word "branch" will denote a separate subdivision and without taking into account the definitions of the Civil Code (clauses 1 and 2 of article 55 of the Civil Code of the Russian Federation). For the purposes of this article, we will assume that the concepts of "branch" and "separate subdivision" are identical.

Signs of branch independence

An independent separate subdivision of a Russian company in the territory of the Russian Federation pays insurance premiums and submits reports on insurance premiums at its location if (part 11, article 15 of Law No. 212-FZ):

When transferring contributions, the accountant of an independent branch in field 105 of the payment indicates OKTMO of the territory in which the separate subdivision is registered (clause 4 of the appendix to order No. 107n dated November 12, 2013)

Independently calculates payments to employees and insurance premiums for them.

At the same time, the amount of insurance premiums paid by the parent company, which includes independent separate subdivisions, at its location, is determined as follows.

It is necessary to calculate the difference between the total amount of insurance premiums for the organization as a whole and the amount of insurance premiums paid at the location of independent units (part 13 of article 15 of Law No. 212-FZ). This will be the amount of contributions that the parent company must pay.

Branch of the company in Russia. Branches and representative offices of foreign companies and international organizations established on the territory of the Russian Federation are equated to organizations for the purposes of calculating insurance premiums (clause 1, article 2 of Law No. 212-FZ).

This equality is realized, in particular, in the fact that such separate divisions independently submit reports on insurance premiums along with ordinary Russian insurers (part 9 of article 15 of Law No. 212-FZ).

When the branch is not in the offices of the PFR and the FSS of the Russian Federation

There is no independence. If a separate subdivision of a Russian company on the territory of the Russian Federation does not have signs of independence, a report on all employees is compiled and submitted by the parent company at the place of registration for the company as a whole (parts 11 and 14 of article 15 of Law No. 212-FZ).

Branch of a Russian company abroad. The parent company will also report on insurance premiums that are accrued for payments to Russians working in the representative office of the company abroad (clauses 1 and 4 of article 7 of Law No. 212-FZ). Moreover, contributions should be charged only for payments to Russian employees of the representative office. Payments to foreigners who work under employment contracts concluded with a Russian company in its separate subdivisions abroad are not recognized as an object of taxation of insurance premiums (part 4 of article 7 of Law No. 212-FZ).

Auxiliary table for companies with independent separate divisions

Location		Reporting is submitted at the location		Legislative norm
parent company	separate subdivision	parent company	separate subdivision
RF	RF	+	+	Ch. 11 Art. 15 of Law No. 212-FZ
RF	Abroad	+	-	Ch. 14 Art. 15 of Law No. 212-FZ
Abroad	RF	-	+	Ch. 1 and 4 Art. 7 and part 11 of Art. 15 of Law No. 212-FZ

Let us consider in more detail what you need to pay attention to when preparing reports for a separate division on insurance premiums.

Insurance premiums from payments to branch employees

Both Russian and foreign employees can work in the branch of the company.

For payments to Russian employees, insurance premiums are accrued in the general manner (subparagraph “a”, paragraph 1, part 1, article 5 and part 1, article 7 of Law No. 212-FZ).

The procedure for calculating insurance premiums on the income of a foreign worker depends on his status.

For payments to foreigners permanently residing in Russia, contributions to the FSS of the Russian Federation, PFR and FFOMS are accrued in the general manner (Article 58.2 of Law No. 212-FZ and clause 1 of Article 22.1 of Federal Law No. 167-FZ of December 15, 2001 "On Compulsory Pension Insurance in the Russian Federation”, hereinafter referred to as Law No. 167-FZ).

Pension contributions for payments to foreign workers temporarily residing in Russia are paid only on the insurance part of the labor pension and within the limit of the base for calculating insurance premiums, and from the amount exceeding the limit, by 10% (clause 2, article 22.1 of Law No. 167 -FZ).

Contributions to the FFOMS and the FSS of the Russian Federation from payments to temporary residents are charged at the same rates that apply to Russian citizens. There are no special tariffs for these types of contributions (Articles 58, 58.1 and 58.2 of Law No. 212-FZ).

For payments to foreigners temporarily staying in Russia, contributions are accrued only to the Pension Fund of the Russian Federation (and only to the insurance part of the labor pension), provided that a contract has been concluded with a foreigner working in a representative office of a foreign company in the Russian Federation (clause 2, article 22.1 of Law No. 167-FZ) :

Currently, a draft law on insurance of temporarily staying foreign citizens in case of temporary disability and in connection with motherhood has been submitted for discussion.

Indefinite employment contract;

Fixed-term employment contract(s) for at least six months in total within a year.

These norms are also valid for foreign workers employed in Russian organizations and their branches located on the territory of the Russian Federation.

The employee moved from the head office to a branch in Russia

The taxable base for calculating insurance premiums in respect of each individual is determined subject to the following conditions (part 4, article 8 of Law No. 212-FZ):

Cumulative total from the beginning of the billing period;

Taking into account the maximum value of the taxable base.

According to paragraph 3 of Article 55 of the Civil Code of the Russian Federation, a separate subdivision is not an independent legal entity. This means that if an employee moves from the parent organization to a branch (from branch to branch), the insured does not change.

How to compare the taxable base with its limit value

If during the billing period an employee moved from the head office to a branch, part of the payments to him was accrued in the head company, and the other part - in the branch.

Within the same company - a single standard. An employee's internal transfer is irrelevant for comparing the employee's accrued benefit amount to the limit of the contribution base.

Limits for insurance premiums for 2015 >>

How to transfer data on income accrued to an employee since the beginning of the year to a branch. The method of transmission is not established by law. But in order for the separate division to have all the information about the payments accrued to the employee by the parent company, its accounting department can transfer to the division a copy of the individual accounting card for the amounts of accrued payments and insurance premiums for the transferred employee.

Another option is to create a separate free-form certificate. Her sample is shown below.

What amount of payments to tax in one branch

Given the maximum amount of the taxable base, the accountant of each unit calculates insurance premiums only from those payments to the employee that are accrued for work in this unit (part 12 of article 15 of Law No. 212-FZ).

What is the deadline for submitting RSV-1 for 2016? Are there new reporting deadlines for 2017? A table with deadlines is given in this article.

RSV-1 deadlines for 2016

Calculation of insurance premiums for 2016 must be completed in the RSV-1 PFR form, approved by the Resolution of the PFR Board of January 16, 2014 No. 2p.
Insurers (organizations and individual entrepreneurs) must submit the calculation of insurance premiums for 2016 to the territorial division of the Pension Fund of the Russian Federation (despite the fact that since 2017 insurance premiums have been controlled by "tax officials").

The deadline for submitting RSV-1 for 2016 depends on the method of submitting the calculation. The table shows the deadlines for the delivery of RSV-1 for 2016. These dates have not changed.

Deadlines for submitting a new calculation of insurance premiums

We believe that it will be useful for accountants to recall that since 2017 a new unified calculation of insurance premiums has been applied, approved by order of the Federal Tax Service No. ММВ-7-11/551 dated 10.10.2016 (form according to KND 1151111). A new form of calculation from 2017 will replace the calculation of RSV-1.

From 2017, persons making payments to individuals will have to submit a new calculation of insurance premiums no later than the 30th day of the month following the expired year or reporting period. For the 1st quarter of 2017, such a form is submitted no later than May 2. Cm. "