Title page RSV 1 sample. Reporting on insurance premiums, form. RSV form: latest changes in the document

What is RSV-1 in the Pension Fund of the Russian Federation, what does a sample of such a form look like in 2019, as well as what rules should be followed when generating reports to authorized structures - this is information that will be useful to organizations and individual entrepreneurs that pay insurance premiums.

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Have you been looking for a filling procedure for dummies, but all the presented samples are written in a confusing way, and the regulatory documentation is not all clear?

Then let's analyze how, what, when and why it is worth writing in document sections. Let's figure out what deadlines are provided for reporting.

Basic moments

In what cases is it worth preparing the RSV-1 form and who will be tasked with understanding the nuances of reporting to the Pension Fund of Russia? Let us turn to the regulatory framework, which has undergone changes this year.

Definition Who submits the report?

Payers of insurance premiums (and therefore persons who must submit reports to authorized structures) are:

Legal grounds

The federal authorities have approved a new form of the RSV-1 form. Innovations are reflected in the Methodological recommendations for checking the report, developed and approved by the document

The reason that the form was changed was a change in the features of calculating and indicating information on transfers of pension contributions, as well as the entry into force, which reflects additional differentiated tariffs.

The procedure for submitting reports to the Pension Fund is reflected in.

A new form was approved in 2019. The changes affected not only the procedure for submitting the report, but also the completion of individual sections. In order to avoid mistakes, let’s figure out what and how to enter into the RSV-1.

Title page

The title page contains the following information:

• correction number. 000 – indicator of the primary document. It is worth putting 001, 002, etc. if the document is submitted as an updated declaration.
• indicate the reason code for resubmitting the report:

• Enter the period for which the form is being submitted:

• enter the calendar year in which the document is submitted.
• The following field should be filled out only if the company ceases to operate, as stated in Art. 15 of Law No. 212-FZ. Put "L".
• name of the enterprise, full name of individual entrepreneur, individual.
• TIN and KPP, which are reflected in the company registration certificate.
• OKVED.
• Contact Information.
• indicator of the number of persons who are insured and the average number of employees.
• reflect how many pages are completed.
• then confirm the accuracy. If the document is drawn up by the head of the organization, then put 1, the representative who has the authority to act on behalf of the company – 2, the legal successor – 3.
• Full name of the person, which confirms authenticity.
• sign the form and date it.

Section 1

This page reflects data on accruals and payments of insurance amounts, as well as debt at the end of the reporting period and the beginning of the calendar year.

You need to separately highlight pension insurance contributions accrued over several years (for example, 2010-2013), dividing them into columns 4 and 5 - for the insurance and savings parts.

Accruals from 2019 will be entered in column 3. Contributions for health insurance and additional tariffs are entered in columns 6-8.

Since the beginning of 2019, changes have been made to the rules for calculating pension contributions. They do not need to be divided into savings and insurance. They are distributed by representatives of the Pension Fund of Russia.

Information for 2010 – 2013 will be reflected in the line:

Section 2

This sheet should indicate accrued remuneration and insurance premiums. Consists of the following sections:

If the accrual was made more than once, then the section must be filled in the number of pages that will correspond to the number of tariffs. Subsection 2.1 should not include a division of pension insurance amounts based on the age of employees.

Video: new payment slip for insurance contributions to the Pension Fund

The payer must reflect the codes in accordance with the current table. For example, in 2019, the tariff code in the RSV-1 for the simplified tax system is 52, and for imputed employees – 53, etc.

Sections 2.2 and 2.3 are filled out at a rate of 6 and 9%. The rate is determined taking into account the following indicators:

• whether the work is dangerous;
• what are the results of the assessment of working conditions;
• What are the results of workplace certification, which was carried out before the beginning of 2019?

Since there are no established limits on health insurance contributions, such funds are transferred from any profit. In section 2.1 there is currently no line that is designed to reflect excess amounts.

This subsection contains 2 blocks: for compulsory pension and health insurance. The first block reflects:

In the second block you should enter information according to the same rules. Subsection 2.2, 2.3 is filled out by the following companies:

• who did not carry out a special assessment of working conditions;
• who carried out such an assessment (fill in the columns only for those persons who work in difficult conditions);
• who have passed certification, but the working conditions are optimal.

Subsection 2.4 reflects the amounts for the third and fourth classes of working conditions.

In the case when employees are engaged in several types of activities that fall into the category of harmful, then it is worth filling out several forms in subsection ().

To separate the type of activity, the base code is written on top. The base of the fill is reflected by the following icon: “X”. It is worth choosing from the following points:

• based on the results of special assessment and certification of workplaces;
• based on the result of certification;
• based on the results of a special assessment.

Section 3

This section should be completed by those companies that have the right to use a reduced tariff. Contains the following subsections:

Section 4

This section must be completed in the following cases:

• if representatives of the Pension Fund of Russia conducted an inspection of policyholders and the results were:

Additional amounts accrued for previous periods.

Such additional charges are reflected in the acts based on the results of inspections.

During the reporting period, the decision on additional accrual came into effect.

• if policyholders have identified an understatement of insurance amounts in the previous reporting period. For example, when calculating for the third quarter of 2019, the payer will correct errors when additionally accruing amounts for the 2nd quarter.

If there is an error or an overpayment of the contribution amount for the previous year, then this section does not need to be completed. In this case, the company will have to file updated reports.

Let's look at how to fill out section 4:

1 column	Line number
2	Grounds for additional charges: 1 – the contribution was calculated according to the desk audit report; 2 – away; 3 – additional charge by the policyholder independently
4 – 5	Date when additional accrual occurred
6 – 7	Amounts of additional accruals for pension payments
8 – 10	Amounts for 2010 – 2013, broken down by parts: insurance, savings, at additional rates
11 – 13	Additional charges at an additional rate, which is broken down by category of policyholder
14	Amounts for medical contributions

Section 5

Filled out by policyholders who pay amounts to students who work in student groups. Such funds are not taxable contributions to the fund.

Required conditions:

• the student performed work in accordance with an employment or civil contract;
• the group of students is in the federal and territorial registers;
• the person studies at a higher institution or secondary vocational institution;
• is a full-time student.

Additionally, a document is submitted that confirms the student’s membership in the student group, as well as a certificate from the educational institution about full-time study.

Section 6

Contains information about personalized accounting and is filled out for each employee. The following data is displayed:

Section sheets should be formed in batches according to the types of adjustments separately.

Sample of filling out the RSV-1 form of the Pension Fund for 2019

When generating a report, you can use the following sample as a guide:

A sample of filling out the zero RSV-1 Pension Fund in 2019 can be viewed on the Internet.

Document submission procedure

RSV-1 Pension Fund is submitted 4 times a year, that is, this is a quarterly report.

Deadlines for submitting completed settlements in paper form in 2019:

If electronic reporting is submitted, the deadlines will be as follows:

Provided that the document is submitted electronically, it is worth putting a facsimile or digital signature.

If this is not possible, then certificates are attached, which will confirm the legality and legality of the compiled form. This could be a letter from the company administration with the seal and signature of the manager.

If the number of employees at the enterprise is less than 25 people, then handwritten reports are submitted, then it is worth considering that only black or blue paste is allowed and the letters must be printed.

Since the beginning of 2019, the government has decided that if there are more than 25 employees in a company, reporting should be submitted exclusively via electronic means of communication.

The basis for drawing up the form is the company’s accounting information. If an error is discovered, the organization will have to prepare an updated version of the declaration.

Territorial structures can accept such adjustment forms no later than the 1st day of the last month in the quarter. Data must be provided in the period in which inaccuracies are identified.

Focus on the rules described and take into account innovations in the tax period, then you will not have to resort to re-drafting adjustment reports.

And do not delay submitting the form until the last minute, otherwise you risk incurring liability in the form of a fine.

Attention!

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

All entrepreneurs who pay insurance premiums for employees are required to submit the DAM form to the Federal Tax Service. In addition, employers submit information about employees.

In our publication today, we will look at the rules and procedure for filling out a report to the Federal Tax Service and will dwell in more detail on personalized accounting (Section 3 of the DAM form). At the bottom of the page you can download the 2019 RSV PRF form and a sample of filling out this document.

Until 2017, the DAM form was provided to the Pension Fund. In connection with the transfer of administrative functions for the payment of contributions to the Federal Tax Service Inspectorate, from 01/01/2017, the following contributions must be paid and a report on them must be submitted to the Federal Tax Service Inspectorate at the place of registration of the individual entrepreneur:

• for compulsory pension insurance;
• for compulsory health insurance;
• for compulsory insurance for temporary disability and maternity.

DAM form: the latest changes in the document were approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.

Changes in the DAM form in 2017 are as follows:

The RSV form combined the calculations of RSV-1, RSV-2, RV-3 and partially the calculation of 4-FSS. In addition, new reporting deadlines have been introduced.

Let us emphasize that for the 4th quarter of 2018, the DAM must be submitted in the form approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. The fact is that in July 2018, a draft order was published to amend the DAM form. It was assumed that already in 2018, reporting on insurance premiums will be submitted using a new form.

However, the new form has not yet been approved. But it would not be superfluous to talk about the changes that will be reflected in the new DAM. Let's list them:

1. Added the “Payer Type” section. You will need to indicate:

• sign “1”, if during the reporting period the taxpayer paid the amount in favor of individuals;
• sign “2”, if payments were not made to individuals.

2. Change of the reporting period. The DAM will be filled out not with an accrual total (for a quarter, half a year, 9 months and a year), but quarterly (Q1 2019, Q2 2019, etc.).

3. Fields will be added to subsections 1.1 and 1.2. New fields in 2019 will reflect the amount of tax deductions (field “Amount of expenses accepted for deduction in accordance with clause 8 of Article 421 of the Tax Code of the Russian Federation”).

4. Subsection 1.4 has been deleted. In the current form for 2018, subsection 1.4 reflects the calculation of insurance premiums for social security of flight crew members and certain categories of coal industry workers. In the new form, this subsection will be submitted as a separate attachment.

5. Lines removed from Appendix 2.2. Due to the abolition of preferential tariffs for entrepreneurs on PSN and UTII (pharmacy activities), the corresponding lines in Appendix 2.2 have been deleted.

6. The lines of subsection 2.2, which reflected the amounts of settlements with foreign employees who are not citizens of the EAEU, have been removed.

7. Addition of line 055, which will reflect the amounts of payments to foreigners-non-citizens of the EAEU.

Deadline for submitting the DAM in 2019

Regardless of the reporting format, the DAM report is submitted quarterly, before the 30th day of the month that follows the reporting period.

If the deadline for submitting a calculation falls on a weekend, the document can be submitted on the first working day (after the weekend).

The deadline for submitting RSV-1 for the 4th quarter of 2018 is January 30, 2019; for the 1st quarter of 2019 - April 30, 2019

DAM 2019 report format

Just like in 2018, it is allowed to submit it on paper to organizations and individual entrepreneurs whose number of employees does not exceed 25 people. If the number of employees is more than 25 people, then there is an obligation to submit a report only in electronic form using the TSC.

Who submits the payment and where?

At the end of each quarter, all employers must submit the calculation of the DAM form to the Federal Tax Service at the place of registration.

Separate divisions, which have a separate current account and balance, pay insurance premiums and submit reports at their location.

Zero report for no activity

If there was no business activity, no salaries were accrued or paid to employees, but you are registered as an employer, the DAM still needs to be submitted. A zero report is also submitted in the absence of accrual of contributions for employees.

Structure and rules for filling out the document

The RSV form consists of a title page and 3 sections:

1. SECTION 1 - summary data on insurance premiums.
2. SECTION 2 - for heads of peasant farms.
3. SECTION 3 - personalized information about each employee.

Each section includes several subsections and appendices to them. At first glance, it seems that the DAM report is quite voluminous. In fact, the work of filling it out will not be so difficult, since not all sections need to be filled out. Therefore, first we will find out who exactly needs to fill out which sections and subsections.

TITLE PAGE. Completed by all policyholders without exception.

SHEET “Information about an individual who is not an individual entrepreneur.” Individual entrepreneurs and organizations do not fill out this sheet. It is filled out by individuals for hired workers.

Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3 - are filled out and submitted by all LLCs and individual entrepreneurs paying income to individuals during the reporting quarter.

Section 2 and Appendix 1 to Section 2 are filled out by the heads of peasant farms.

Subsections 1.3.1; 1.3.2; 1.4 of Appendix 1 to Section 1 are completed if an individual entrepreneur or organization charges insurance premiums at additional rates.

Applications 5; 6; 7; 8 to section 1 is filled out by individual entrepreneurs or LLCs, which apply reduced rates when calculating insurance premiums.

Appendix 9 to Section 1 is completed in cases of payment of income to foreign employees or stateless employees.

Appendix 10 to Section 1 must be completed if in the reporting quarter income was paid to students who worked in student teams.

Appendices 3 and 4 to Section 1 are filled out by individual entrepreneurs or LLCs that paid benefits in the reporting quarter.

Having selected the sections relevant to your activity, you can begin filling them out.

The rules for filling out the document are as follows:

1. Each field of the report contains a specific indicator; it cannot be supplemented with other information.

2. Pages are numbered in the corresponding cells as follows: “001”, “002”... “033”.

3. There are two fields for recording a decimal fraction: the first contains the whole part, and the second - the remainder.

4. Text fields are filled in from left to right, starting from the first window.

5. Cost indicators are indicated in rubles and kopecks, separated by a dot.

6. When filling out a document on a computer, use the Courier New font (16-18 point).

7. In the fields for quantitative and total indicators, enter “0” (“zero”). In other cases, for example, when there are no text indicators, a dash is placed in all familiar places in the field.

8. When filling out the calculation on a computer, there is no need to put zeros and dashes in the empty cells.

9. At the end of each page of the DAM you must put a signature and indicate the date of signing.

10. If there is a seal, it is placed on the title page.

Procedure for filling out the DAM in 2019

SECTION 1: INSURANCE PREMIUM SUMMARY

Section 1 includes information on the calculation of pension, medical contributions, as well as contributions to insurance for temporary disability and maternity. Using the insurance premium accounting card, reflecting payments and rewards accrued and paid to individuals in the reporting period of 2019, lines 010 to 123 are sequentially filled in. In this case, line 030 is filled in with a cumulative total from the beginning of 2019, and lines 031; 032; 033 are filled with monthly data. The form for all types of contributions is filled out in the same way.

Further, lines 120-123 of Section 1 include amounts that exceed the insurer's costs for benefits over the calculated insurance premiums for temporary disability and maternity. If there was no fact of excess, then these lines are not filled in.

APPENDIX 1: CALCULATION OF INSURANCE PREMIUMS FOR COMPULSORY PENSION AND HEALTH INSURANCE FOR SECTION 1

First, the payer's tariff code is indicated from 01 to 016. The rates of insurance premiums and subsections that must be filled out in accordance with the tariff code depend on it.

This application consists of several subsections. Which of the subsections and who needs to be filled out is written above.

APPENDIX 2: CALCULATION OF CONTRIBUTIONS FOR DISABILITY AND MATERNITY FOR SECTION 1.

At the beginning, indicate the payment attribute:

“1” - if the region participates in the FSS pilot project. Those. direct payments of insurance coverage are made from the Social Insurance Fund budget;

“2” - if benefits are paid by employers, and then the costs are offset against the payment of insurance premiums.

The form is then completed in the same way as the previous application.

APPENDIX 3 COSTS FOR COMPULSORY SOCIAL INSURANCE IN CASE OF TEMPORARY DISABILITY AND IN CONNECTION WITH MATERNITY AND COSTS IMPLEMENTED IN ACCORDANCE WITH THE LEGISLATION OF THE RUSSIAN FEDERATION TO SECTION 1.

If the organization did not pay benefits in the reporting quarter of 2019, then Appendix 3 is not filled out and is not submitted as part of the calculation for the reporting quarter of 2019. If payments have taken place, then use the following filling procedure:

• on lines 010-090 - indicate for each type of payment the number of cases of payment, the number of days paid, as well as the amount of expenses incurred (including those financed from the federal budget);
• on line 100 - indicate the total amount of expenses for the named payments (including those financed from the federal budget).

All other applications are filled out similarly to the previous ones and do not raise additional questions.

Important: Starting with the report in the DAM form for the 4th quarter of 2017, according to paragraph. 2 clause 7 art. 431 of the Tax Code, the Federal Tax Service will not recognize the report as submitted if errors are made in the following indicators of Section 3 for each individual:

• 210 - the amount of payments and other remuneration for each of the last three months of the reporting or billing period;
• 220 - the base for calculating pension contributions within the limit for the same months;
• 240 - the amount of calculated pension contributions within the limit for the same months;
• 250 - totals for columns 210, 220 and 240;
• 280 - the base for calculating pension contributions at the additional tariff for each of the last three months of the reporting or billing period;
• 290 - the amount of calculated pension contributions at the additional tariff for the same months;
• 300 - totals for columns 280, 290.

The summary data in the listed lines for all individuals must correspond to the summary data in subsections 1.1 and 1.3.

The above rules for filling out the DAM report apply to the DAM for the 4th quarter of 2018, which must be submitted by January 30, 2019.

Now let's talk about the form of the DAM for the periods of 2019. Currently, the Unified Portal for posting draft legal acts has a new DAM form, which is expected to start working on reports in the near future.

The new form does not contain an annex containing information about the application of the reduced tariff established for the period until 2019. In Appendix 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” new fields will appear.

In section 3 (personalized information of individuals). A new attribute “Adjustment type” has appeared. Similar to SZV-M, in the new DAM it will be necessary to indicate which form is being submitted: original, corrective or canceling.

Updated 02/09/2019

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Merchants and organizations are required to provide the Russian pension fund not only with personal information, but also fill out a report. The document contains a lot of information that goes not only to the Pension Fund, but also to compulsory medical insurance (medical insurance).

Using our example, we will consider a sample of filling out the RSV-1 Pension Fund. Employers complete the sections of the form that they require. Usually fill out sections 1, 2, 6 and, if necessary, section 4.

Any organization is required to fill out a certificate in the form RSV-1. This abbreviation stands for “Calculation of accrued and paid insurance premiums.” Paid and accrued refers to contributions to the Pension Fund and medical services. fear.

The document reflects all amounts paid for a specific employee and aimed at the following purposes:

It is legally established:

• the billing period for DAM-1 is understood to be a calendar year;
• The reporting period is one quarter.

This document is generated and submitted to the regulatory authority quarterly. The deadline for submitting the document is the 15th day of the first month after each quarter. Using an example, we will look at how to correctly fill out the RSV-1 certificate.

Title page

Any document in the state organs when filling out have the first sheet (title). You need to enter the following information:

• Information about the employer (policyholder). The name of the organization is indicated (possibly in an abbreviated version), then you must indicate the INN and KPP, the code of economic activity (this code is issued by the tax inspectorate when registering a new legal entity or individual), registration number in the Pension Fund of the Russian Federation. Next, indicate the contact phone number of the policyholder.
• The code of the reporting period when this document is generated is entered.
• The number of insured persons for whom information is provided in the document must be indicated.
• Date and signature of the manager on the first (title) page of the certificate.

By the way, the signature of the head of the company must be on all sheets of the document. So that the responsible person does not have a question about how to fill out the RSV-1, let’s look further at the example of filling out each section.

Completing section 1 of RSV-1

After filling out the first sheet of the form, you can begin filling out section 1 of the RSV-1:

This section reflects the data that was accrued and paid for insurance premiums to the Pension Fund and medical insurance. fear. The main thing is to enter the correct numbers. This section must be completed by all covered employers. It includes data for all employees in its entirety.

For example, if the contributions transferred for employees are 5,000, this amount should be reflected.

Filling out section 4 of the form

Section 4 of RSV-1 is filled out by policyholders only when additional insurance premiums were accrued in the reporting period (quarter). It will be necessary to reflect the amounts that were paid extra to the state. authorities, or amounts that reduce insurance premiums for the next period.

Column 2 of Section 4 indicates the basis on which these accruals were made:

• Desk check-1.
• On-site inspection-2.
• Error correction-3.
• Adjusting the base for past periods when no errors were identified-4.

Column 3 of Section 4 indicates the code of the basis for additional assessed contributions.

As already noted, not all organizations fill out this section.

Completing section 6 of the help

It is advisable to begin filling out section 6 of the RSV-1 after filling out the first sheet of the form. The following data must be entered in it:

• Employee's full name.
• SNILS of the employee.
• The amount accrued to an employee in the form of bonuses, salary or other remuneration.
• The amount charged from an employee to pay insurance premiums.
• It is mandatory to indicate the start and end dates of the employee’s activities for the last three months of the reporting quarter. Based on these data, the pension fund will determine how long the employee worked in this structure and the total length of service.

There is a subsection 6.6 in this section; data is entered there when corrective information was made for the employee.

Section 6.7 is completed when additional tariffs were charged. After section 6 has been completed, you can begin filling out the first section of the certificate. The information that was entered in section 6 for each employee is reflected in section 1 for the entire team.

When filling out the document, responsible persons must carefully enter all data so that there are no errors.

How to fill out RSV-1 in the 1C Accounting 8.3 program, watch this video:

Any error and untimely submission of reports imposes fines on employers and organizations in the amount of 5% of the amount of the unpaid contribution. When filling out and submitting documents, you need to be extremely careful.

All employers (organizations and individual entrepreneurs), regardless of the number of employees, are required to submit reports to the Pension Fund of the Russian Federation. The reporting form to the Pension Fund of Russia is RSV-1, which combines data on accrued and paid payments.

Thus, employers do not need to fill out any separate reports on contributions to compulsory health insurance; data on these contributions are entered into the report with data on pension contributions.

As for contributions to the Social Insurance Fund, it is necessary to fill out a separate report - Form 4-FSS. You can read more about reporting insurance premiums.

Form RSV-1 is submitted quarterly. The current form of RSV-1, valid in 2016, was approved by Resolution of the Board of the Pension Fund of January 16, 2014 No. 2p, as amended. Resolution of the Pension Fund Board of June 4, 2015 No. 194p.

Download the current RSV-1 form for free:

This article provides a sample of filling out this form for the 1st quarter of 2016; you can download the completed sample RSV-1 for the 1st quarter at the end of the article in Excel format for free.

Deadlines for filing RSV-1 for the 1st quarter in 2016:

• for paper RSV-1 - no later than May 16 (since May 15 falls on a Sunday);
• for electronic RSV-1 - no later than May 20.

Employers whose average number of employees is less than 25 people can submit a paper report to the Pension Fund. All others are submitted in an electronic report form.

Sample filling

The RSV-1 form, which must be filled out for the 1st quarter of 2016, is provided for free download above.

When preparing your report, keep the following in mind:

• print only those sections that are completed; blank pages are not printed;
• each page of RSV-1 must be numbered (001, 002, etc.);
• You need to start filling out the fields on the left;
• empty cells are filled with a dash;
• total indicators are filled in rubles and kopecks, without rounding;
• Each cell is intended for entering one sign, number, letter.

The new RSV-1 form contains quite a few sections, which are mandatory for every employer: the title page and the first two sections. Data in the remaining sections must be entered if the relevant information is available.

When filling out a report for the 1st quarter of 2016, you must put the reporting period code “3” on the title page and indicate 2016.

Section 2.1 of the RSV-1 form calculates insurance premiums. Column 3 indicates the general values ​​for the 1st quarter, and columns 4-6 indicate monthly data for January, February, March.

Section 2.1 includes information about employee income and insurance premiums for compulsory pension and health insurance accrued from this income. In this section, insurance premiums are calculated at a rate of 22% for pension contributions and 5.1% for medical contributions.

After section 2.1 is completed, data is entered into section 1. Information for the reporting period from the beginning of the year and for the last three months is provided here, data on accrued and paid contributions, debt at the end of the reporting period is reflected.

Form RSV-1 is a reporting form for employers to the Pension Fund of Russia; it contains information on accrued and paid insurance contributions for compulsory pension and health insurance. To submit reports to the Pension Fund of Russia in 2016, the RSV-1 form is used, approved by Resolution of the Board of the Pension Fund of January 16, 2014 No. 2p, as amended. Resolution of the Pension Fund Board of June 4, 2015 No. 194p.

Since 2017, pension and medical contributions must be reported to the Federal Tax Service using a new calculation form -.

Form RSV-1 is filled out electronically if there are 25 or more employees. If there are less than 25 employees, then you can submit a report in paper form.

For the 1st quarter of 2016, RSV-1 is submitted to the Pension Fund no later than May 16 (since May 15 falls on a Sunday) in paper form, no later than May 20 - in electronic form.

The title page of the calculation, section 1 and section 2.1 are required for registration. The remaining sections are filled in if the appropriate data is available.

As an example, the procedure for filling out RSV-1 for the 1st quarter of 2016 is discussed; a sample of filling out the calculation is provided for free download at the bottom of the article.

Let's look at the features of filling out the title page and the first two sections of the RSV-1 form for the 1st quarter of 2016.

Samples of these pages can be seen in the screenshots below, and can also be downloaded for free at the bottom of the article.

Title page

The title page is filled out traditionally for such reports. The registration number of the policyholder in the Pension Fund must be present on each sheet.

The reporting period must be indicated as “3”, which means 1 quarter. The year is set to 2016. Basic information about the policyholder (organization or individual entrepreneur) is filled in below:

• name or full name of the individual entrepreneur;
• OKVED;
• telephone.

Data are provided on the average number of employees and the number of insured persons for whom data is provided in the DAM-1 calculation.

Also on the title page is information about the person through whom the RSV-1 calculation is submitted to the Pension Fund.

An example of filling out the title page can be seen in the screenshot on the right.

First section

This section of the RSV-1 form provides a calculation of insurance premiums to the Pension Fund of the Russian Federation, accrued and paid in the reporting period (in our case, in the 1st quarter). Data on accrued insurance premiums is indicated monthly for the last three months (January, February, March), and also summarized data from the beginning of the year (1st quarter in our case).

The table includes data on insurance premiums for compulsory pension insurance, which is calculated at a rate of 22%, and compulsory health insurance, which is calculated at a rate of 5.1%.

The last line reflects the debt owed by the policyholder at the end of the 1st quarter.

The first section is filled out based on the data in section 2.1. A sample filling can be seen in the screenshot on the right.

Second section