Calculation of insurance premiums: reporting deadlines. Accounting info Due date rsv 1 for half a year

In 2019, by a separate order of the Federal Tax Service, a new form for calculating insurance premiums was approved, which is to be used from 2019.The new form actually replaces several previous ones and.

This change is due to the transfer of powers to control and audit reporting on assessments of contributions from the PFR and FSS to the fiscal body of the Russian Federation. The only exception was information on injuries, which is still subject to submission to the Social Insurance Fund. Thus, for 2019, the organization will prepare a calculation and report to the tax office in a new form.

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The Pension Fund also retained some powers related to the filing of the current monthly, and also added another type of annual report on the seniority of employees.

Calculation of insurance premiums

According to paragraph 7 of Art. 431 NK, new form RSV-1 in 2019 is subject to filing with the tax authorities on a quarterly basis, before the expiration of the month following the reporting month (before the 30th day), starting in 2019. Deadlines for submission of the document will be May 2, July 31, October 30 and January 30.

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

The report must be submitted by the organization at the location of the main enterprise, or a separate division (if any) to the local branch of the IFTS. For entrepreneurs, the place of filing will be the nearest inspection to the place of residence. When submitting reports by a separate division, no distinction is made whether that has a separate current account and.

New form the calculation was drawn up similarly to the tax declaration form, including only indicators related to the billing period - the amounts of contributions already paid and the balance of arrears at various points in the reporting period are not reflected in the form.

The form is a report in three sections:

Section 1	Only data on payments in favor of individuals are entered. persons, reflecting the aggregate amounts payable for the billing period for various contributions (pension, medical, insurance for temporary disability and maternity). Here, contributions to the Pension Fund with additional tariffs and contributions for additional social security are to be indicated, indicating a single amount per quarter and distributed monthly. In the same section, information is entered on the excess of actual expenses over the amount of contributions for the mandatory social insurance, excluding injury rates. The information is entered in the total amount for the quarter with a further breakdown by months. The section is accompanied by several annexes, reflecting the information on obtaining summary data on contributions, on expenses and the difference between the two amounts, excluding the indicator for injuries.
Section 2	They enter information on peasant / farm households with an indication of the amount of annual medical and pension contributions. Each type of contribution has its own.
Section 3	Contains personal information about the insured employees, to whom the corresponding payments were made during the period. From the personal data of employees, indicate the full name, citizenship, year of birth, etc.

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

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

If the notification was sent by mail, there is a 10-day deadline for correcting the deficiencies. With a timely response, the deadline for submitting the report will remain the original, without charging a penalty for late submission of the document.

Cancellation of the RSV-1 form in 2019

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

The change also affected the sphere of legislative regulation: the norms and provisions for the assessment and payment of contributions were added to the Tax Code of the Russian Federation. It is expected that tax officials will start checking the new report more scrupulously than previously done by the FIU and the FSS.

Cancellation of RSV-th in 2019 and 4-FSS became the main event in the field of filing reports on insurance premiums.

The change takes effect from the first quarterly report of 2019. A similar deadline has been set for adjusting the 4-FSS form submitted to the FSS.

It should be noted that the innovations regarding the new powers of the Federal Tax Service and new forms begin to take effect only from reports for 2019. Behind previous years reports must be submitted in the same format and the same deadlines: February 15 on paper, February 22 - electronically.

Unified reporting

Unified reporting on insurance premiums was approved and regulated by a separate order of the tax service No. ММВ-7-11 / 551 in 2019. The main purpose of the new report was to replace the overwhelming majority of forms that were previously submitted to the Social Insurance Agency and the Pension Fund of the Russian Federation.

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

A single calculation can be prepared and transmitted in paper form (with the number of employees up to 25 people) or electronically via a special communication channel with certification of the document with an electronic digital signature.

From the previous monthly reports submitted to the Pension Fund, only a document on form SZV-M and a new report on employees' insurance experience. All updated information for previous periods is also subject to delivery to the FIU.

How to make calculations

Report on single calculation is divided into several sections covering the reflection of several indicators:

title;
information about individuals who are not entrepreneurs;
information on financial obligations to pay contributions;
calculations of charges for GPT and medical insurance;
calculations of contributions for compulsory social insurance, including indicators for temporary disability and maternity;
decoding of funds paid within the framework of federal budgetary funding;
accompanying applications entitling to a reduced insurance rate;
consolidated information on insurance obligations for contributions from the heads of peasant / farm enterprises;
data on insurance premiums required to be transferred for employees of a peasant / farm enterprise, including its head;
personal information about all insured employees.

Not all sheets of the form are due. The sheets are filled in in accordance with the sample, based on the specialization and direction of the enterprise.

The following sheets are required to be filled in:

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

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

In the IFTS

The procedure for filing and the deadline for submitting a report on a single calculation is regulated by order of the Federal Tax Service on 10.10.2016 The same document reflects information on the format for filling out information and making calculations for 2019. It should be remembered that the order does not apply to previous reporting periods, which must be submitted to the FIU and the FSS in accordance with the rules in force earlier.

To the social insurance fund

In 2019, changes are also expected on the FSS body. Of all the information submitted earlier, only truncated information according to 4-FSS is subject to control. According to order No. 381, adopted by the FSS on September 26, 2016, from all the pages of the form, only data on injuries and payment of insurance coverage remained. Thus, there was only a partial cancellation of reporting to the FSS, which affected payments for maternity and illness.

The 2019 Injury Report retained the same form, but adopted a truncated version. As for the information for 2019, it is still submitted and reported to the FSS on the previously valid forms. The deadline for the 2019 report is January 20 (on paper), January 25 (electronic form).

An example of filling out a single reporting form

A single calculation is subject to delivery in a single file, without breaking the report into batches, as was done earlier for RSV-1. You can download the form above.

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

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

The procedure for the delivery of the calculation in the new year

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

Thus, the closest date for the submission of a single calculation for the first quarter in 2019 was set on May 2. This transfer is solely due to the transfer due to public holidays.

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

Where to submit the document

In the absence of any transitional provisions, it is necessary to orientate in advance which of the state bodies what type of reporting should be submitted.

Since the innovations in chapter 34 of the tax legislation come into force only at the beginning of 2019, all previous reporting periods should be subject to accounting and control according to the previous scenario, i.e. the RSV-1 form for the reporting periods of 2019 is subject to submission to the Pension Fund of the Russian Federation.

If there is a need to make adjustments to the RSV-1 for all previous periods of 2019 and earlier, the policyholder contacts his PFR branch. These forms are subject to a desk review by the FIU staff.

The submission of reports on contributions for compulsory insurance in case of industrial accidents and occupational diseases must be submitted to the Social Insurance Fund. This fund retains the right to monitor and verify the correctness of expenditure in relation to sickness and maternity benefits.

Possible errors and penalties

If an error is detected in the calculations, the actions of the insured who submitted the report will depend on whether the amount of premiums was understated as a result of the error. If the premiums turned out to be insufficient, the policyholder submits an updated calculation to mandatory.

If the amount of contributions has exceeded the information provided, the submission of clarifications is at the discretion of the policyholder. In the revised calculation, the employer fills in the same sheets that were submitted earlier. If necessary, other sections and additional sheets are attached.

The revised calculation also requires the obligatory submission of personalized information for each of the insured persons, which need to be corrected or supplemented in section 3. Thus, there is no need to fill in all information about all employees in the revision. The fields in section 3 must be filled in completely.

Transition period

What are the deadlines for the delivery of RSV in 2018 are considered relevant? Will there be any changes compared to 2017? Let's figure out who exactly submits this report to the supervisory authorities, and how the term for submitting the RSV will change depending on weekends and public holidays.

The normative deadline for the delivery of the RSV in 2018

Separately, it should be clarified that the estimated and reporting period for insurance premiums in 2018 is a year (calendar) and quarters. At the same time, the reporting period of the RSV reflects on an accrual basis, that is, according to data for 1 quarter, half a year and 9 months. (Article 423 of the Tax Code of the Russian Federation). General term delivery is set in clause 7 of Art. 431 of the Tax Code of the Russian Federation. Namely, the RSV report in 2018 is submitted quarterly by the 30th day of the calendar month for the reporting / billing period. Submission authority is a territorial division of the Federal Tax Service Inspectorate.

What affects the deadline for the delivery of the RSV

Despite the foregoing, the RSV form is often filed a little later than the designated date on completely legal grounds. We are talking about the so-called postponement of the deadline for submitting information due to the fact that the officially approved deadline falls on public holidays or weekends. The legislative regulation for calculating the deadlines for reporting is governed by the norms of clause 7 of Art. 6.1 NC. It is defined here that when the last date coincides with a public holiday or holiday, the next working date is considered the deadline.

In addition, in order to understand when exactly it is required to pass the RSV, one should take into account the rules of recreation for citizens, annually adopted by the Government of the Russian Federation. Holidays are approved by the Government - for 2018, the decree No. 1250 of 10/14/17 is in effect. For reference, you can use the information provided in production calendars, which details in detail when workers work and when they can rest.

Delivery of RSV in 2018 - terms, taking into account transfers

To improve the efficiency of working hours for 2018, several transfers on weekends have been approved. The relevant norms are regulated by the Government in Decree No. 1250 of 10/14/17. Within the framework of the topic under consideration, the following transfers are important:

From 01/07/18 (Sunday) to 05/02/18 (Wednesday).
From 04/28/18 (Saturday) to 04/30/18 (Monday).

Actual deadlines for submission of the report in 2018:

RSV for the 1st quarter of 2018 - due date for general rules falls on 04/30/18, but due to the official postponement of the weekend from April 28 to April 30, as well as taking into account the May holidays (May 1 and 2), the deadline for submitting the form will be 03.05. 18 g
RSV for the 2nd quarter of 2018 (half a year) - data should be submitted by 30.07.18.
RSV for the 3rd quarter of 2018 (9 months) - the payers of the RS should be reported no later than 30.10.18.
RSV for the 4th quarter of 2018 (year) - the deadline for the delivery of RSV for the 4th quarter of 2018, that is, according to the results of the calendar 2018, falls on 01/30/19.

As you can see, the deadline for submitting the RSV for 2018 does not differ from the rules for submitting reports for interim periods. The provision of annual data also has 30 days after the end of the calendar period. This procedure operates by analogy with how earlier, when submitting the previous RSV form, the settlement period in the Pension Fund of Russia was determined - this is a year (clause 1 of article 10 of the expired Law No. 212-FZ of 07.24.09). And according to the norms of Art. 423 of the Tax Code of the Russian Federation also preserved the duration of the reporting and settlement periods.

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

Who takes the RSV-1

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

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

Form RSV-1 for 2016

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

Sample filling for 2016

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

Reporting form

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

Completion dates in 2017 for 2016

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

Penalties for late submission of the RSV-1 calculation

For late submission of the RSV-1 form, the following penalties are established:

if the contributions were paid - 1,000 rubles;
if contributions have not been paid - 5% from the amount of contributions calculated to be paid for the last 3 months of the reporting period, but no more 30% and not less 1 000 rubles.

Since 2014, personalized accounting information has been included in the calculation of RSV-1. For their failure to submit, separate fine – 5% from contributions accrued for the last three months of the reporting period (while the maximum and minimum amount of the penalty is not limited).

According to the Ministry of Labor of Russia, the collection of two fines for the same violation (not submitting 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.

notethat for the non-provided calculation of RSV-1 I can collect a fine from the officials of the organization in the amount of 300 before 500 rubles (article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Where to take the calculation of RSV-1

The RSV-1 calculation is submitted to the PFR department:

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

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

Ways of supplying RSV-1

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

The fund employees will transfer the data to themselves and give you a second copy of the report with a note on its receipt.

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

Method 2. In electronic form with EDS

Individual entrepreneurs and organizations with an average headcount more than 25 peopleare required to submit reports to the FIU in electronic form with an electronic digital signature (EDS).

To issue an EDS, you must conclude an agreement with one of the EDM operators and notify your PFR branch about it. Then you can send RSV-1 reports via the Internet.

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

When sending a report via the Internet, the FIU sends a receipt for the delivery of information in a reply letter (it serves as a confirmation that you have submitted the report). After checking the report, you will receive a control protocol with its results.

RSV-1 structure for 2016

Form RSV-1 contains a title page and 6 sections

Title page and sections 1 and 2 filled in by all employers.
Section 3 to be filled in only if reduced tariffs are applied.
Section 4 to be filled in if there are values \u200b\u200bin lines 120 and 121 of section 1 (information on additional assessed contributions).
Section 5 to be 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 is the registration number with the FIU.
Only one indicator fits into each line.
In the absence of any indicators in the columns of sections 1-5, dashes are put, and the columns of section 6 are not filled in.
In RSV-1, it is not allowed to correct errors using a correcting tool.
At the end of each page, a signature and date of signing are put.
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 taxable 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 adjusted calculation is indicated:

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

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

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

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

In field " Calendar year»Indicates the year for the reporting period, which the Calculation is submitted (adjusted Calculation).

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

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

In field " INN»Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with 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 that was received from the IFTS at the location of the organization (separate subdivision).

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

In field " Contact phone number»Indicates a city or mobile phone number with a city code or mobile operator. You cannot use dash and parentheses (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 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, the power of attorney of a representative), then their number is indicated (if they are absent, put dashes).

Block " Reliability and completeness of information»:

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

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

In the fields "Signature" and "Date" the signature of the payer (successor) or his representative and the date of signing the Calculation (if there is a seal - put in the MP field).

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

Section 1. Calculation of accrued and paid insurance premiums

Line 100. The balance of contributions payable at the beginning of the billing period

The values \u200b\u200bof the columns of line 100 must be equal to the values \u200b\u200bof the corresponding columns of line 150 of the Calculations for the previous settlement 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 \u200b\u200bof 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 should be equal to the sum of the values \u200b\u200bof line 110 of the Calculation for the previous reporting period of the calendar year and line 114 of the submitted Calculation, and should also be equal to the sum of the corresponding values \u200b\u200bof subsection 2.1 (for each tariff code), subsections 2.2, 2.3, 2.4 of the presented Calculation (in case of acquisition or the loss of the right to apply a reduced tariff based on the results of the reporting (settlement) period, these equalities are not met):

the value of line 110 of column 3 should be equal to the sum of the values \u200b\u200bof lines 205 and 206 of column 3 of subsection 2.1 for all tariff codes;
in line 110 columns 6, 7 the accrued insurance premiums at an additional tariff 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 FIU;
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 should 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 should 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 should 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 subject to completion;
lines 111, 112, 113 of column 6 reflect the accrued insurance premiums at the additional tariff in respect of payments and other remuneration in favor of individuals employed in the types of work specified in clause 1 of part 1 of article 30 of the Federal Law No. 400 of December 28, 2013, payers of insurance premiums specified in parts 1 and 2 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, which are payable to the Pension Fund of the Russian Federation, in the corresponding months of the reporting period;
lines 111, 112, 113 of column 7 reflect the accrued insurance premiums at the additional tariff in relation to payments and other remuneration in favor of individuals employed in the types of work specified in paragraphs. 2-18 clause 1 of Article 27 of the Federal Law No. 173 of December 17, 2001, the 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 Pension Fund of the Russian Federation, in the respective months of the reporting period;
the value of column 6 of line 111 should 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 should 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 should 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 columns 6 of subsections 2.4 with the base code "1";
the value of column 7 of line 111 should 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 columns 6 of subsections 2.4 with the base code "2";
the value of line 111 of column 8 should 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 should 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 should 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 \u200b\u200bof lines 111-113 of the corresponding columns;
in line 114 columns 4 and 5 are not subject to completion.

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

Line 120 reflects the amount of insurance premiums additionally accrued according to acts of inspections (office and (or) field), for which in reporting period, the decisions on bringing (to refuse to bring) to liability of payers of insurance premiums for committing a violation of the law came into force Russian Federation on insurance premiums, as well as the amounts of insurance premiums overly charged by the payer of insurance premiums identified by the body overseeing the payment of insurance premiums.

In addition, in the case of an independent identification of the fact of non-reflection or incompleteness of the reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for the previous reporting (calculated) periods, as well as in the case of adjusting the base for calculating insurance premiums of the previous reporting (calculated) periods (based on data accounting), not recognized as an error, line 120 reflects the recalculation amounts accrued in the reporting (settlement) 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 \u200b\u200bof 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 specified in the line "Total amount of recalculation" of column 12 and the sum of the values \u200b\u200bof 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 to finance an insurance pension from amounts exceeding limit value 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 values \u200b\u200bof line 121 of column 3 shall be equal to the value indicated in the line "Total additionally accrued" of column 7 of section 4.

The values \u200b\u200bof line 121 of column 4 shall be 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 subject to completion.

On line 130, the sum of the values \u200b\u200bof the corresponding columns of lines 100, 110 and 120 is reflected.

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

Line 140 reflects the amount of insurance premiums paid from the beginning of the billing period on an accrual basis to the end of the reporting period, and is calculated as the sum of the values \u200b\u200bof line 140 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 amount of payments on insurance premiums paid in the respective months of the reporting period.

The value of all columns of line 144 is equal to the sum of the values \u200b\u200bof the corresponding columns of lines 141, 142, 143. The value of column 4 of line 140 must be no more than the value of column 4 of line 130.

Line 150. The balance of contributions to be paid at the end of the reporting period

Line 150 indicates the remainder of insurance premiums payable at the end of the reporting period, which is equal to the difference between the values \u200b\u200bof 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 completed by payers of insurance contributions who make 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 filling out subsection 2.1:

In field " Tariff code»Indicates the rate code applied by the payer in accordance with the rate codes of the payers of insurance premiums 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 tariffs were applied during the reporting period.

In this case, the values lines 200-215 for inclusion in other sections of the Calculation, they participate as the sum of the values \u200b\u200bin the corresponding rows for each table in subsection 2.1 included in the Calculation.

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

On line 200 the corresponding columns reflect payments and other remuneration 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 treaties on an accrual basis from the beginning of the year and for each of the last three months reporting period;

On line 201 reflects the amount of payments and other remuneration not subject to mandatory pension insurance contributions in accordance with Article 9 of the Federal Law of July 24, 2009 N 212-FZ and in accordance with international treaties.

On line 202

On line 203 reflects the amounts of payments and other remunerations made in favor of individuals that exceed the maximum base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with part 5 of article 8 of the Federal Law of July 24, 2009 N 212-FZ.

On line 204 reflects the base for calculating insurance contributions 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 \u200b\u200bof columns 4-6 of line 204 for all pages of subsection 2.1 is equal to the value of column 2 of line "Total" of subsection 2.5.1.

On line 205 Column 3 reflects the amounts of accrued insurance premiums calculated by summing up the values \u200b\u200bof column 3 of line 205 of the Calculations for the previous reporting period and the values \u200b\u200bof columns 4 - 6 of lines 205 of the Calculations 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 (billing) period.

In the event of the acquisition or loss of the right to apply a reduced tariff at the end of the reporting (settlement) 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 shall reflect the amount of insurance premiums accrued for the reporting period in respect of individuals, calculated in accordance with Part 3 of Article 15 of Federal Law No. 212-FZ of July 24, 2009. The sum of the values \u200b\u200bof columns 4-6 of line 205 for all pages of subsection 2.1 is equal to the value of column 3 of line "Total" of subsection 2.5.1.

On line 206 Column 3 reflects the amounts of accrued insurance premiums calculated by summing up the values \u200b\u200bof column 3 of line 206 Calculations for the previous reporting period and the values \u200b\u200bof 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 based on the results of the reporting (settlement) period.

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

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

Columns 4-6 of line 206 reflect the amount of insurance premiums from the amounts of payments and other benefits exceeding the maximum base for calculating insurance premiums accrued for the reporting period in relation to individuals (filled in by payers applying the rate of insurance premiums 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 be not less than the maximum value of column 4-6 of line 207;

On line 208 reflects the number of individuals whose payments and other remuneration have exceeded the limit value 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 dated July 24, 2009;

The value of column 3 of line 208 must be not less than the maximum value of columns 4-6 of line 208.

By lines 210-213 the calculation of the basis for calculating insurance premiums for compulsory health insurance is carried out.

On line 210 the corresponding columns reflect the amounts of payments and other remuneration accrued in favor of individuals in accordance with Article 7 of Federal Law No. 212-FZ of July 24, 2009, as well as accrued in accordance with international treaties, on an accrual basis from the beginning of the year and for each from the last three months of the reporting period.

On line 211 reflects the amount of payments and other remuneration that are not subject to insurance premiums for compulsory medical insurance in accordance with parts 1, 2 of article 9 of the Federal law of July 24, 2009 N 212-FZ and in accordance with international treaties.

On line 212 reflects the amount of actually incurred and documented expenses related to the extraction of income received under a copyright contract, 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 the amount of expenses that cannot be documented and accepted for deduction in the amounts established by part 7 of article 8 of the Federal Law of July 24, 2009 N 212-FZ.

On line 213 reflects the base for calculating insurance premiums for compulsory medical 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 210 minus line 211, minus line 212.

On line 214 reflects the amount of insurance premiums accrued for compulsory health insurance.

The value of column 3 of line 214 should be equal to the sum of the values \u200b\u200bof column 3 of line 214 Calculations for the previous reporting period and columns 4-6 of lines 214 Calculations for the reporting (accounting) 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 (settlement) period.

In case of acquisition or loss of the right to apply a reduced rate at the end of the reporting (billing) period, the value of column 3 of line 214 is determined by the formula: value of column 3 of line 213 multiplied by the applicable rate of insurance premiums for compulsory health insurance.

On line 215 reflects the number of individuals, from payments and other remuneration to whom insurance premiums are charged in accordance with the rate of insurance premiums used when completing subsection 2.1.

The value of column 3 of line 215 must be not 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 dated 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 Federal Law No. 212-FZ of July 24, 2009, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraph 1 of Part 1 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ.

When filling out subsection 2.2:

On line 220

On line 221 the corresponding columns reflect the amounts of payments and other remuneration not subject to insurance premiums in accordance with Article 9 of Federal Law No. 212-FZ of July 24, 2009, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.

On line 223 column 3 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with part 1 of article 8 of the Federal Law of July 24, 2009 N 212-FZ. The value of the line is determined by the formula: line 220 minus line 221.

The values \u200b\u200bindicated in columns 4, 5, 6 of line 223 must equal the sum of the values \u200b\u200bindicated in the corresponding lines of column 4 of subsection 6.7 in the absence of codes for a special assessment of working conditions.

On line 224 column 3 reflects the amount of insurance premiums calculated by summing up the values \u200b\u200bof column 3 of line 224 of the Calculation for the previous reporting period and the values \u200b\u200bof columns 4 - 6 of line 224 for the current reporting period.

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

On line 225

Subsection 2.3. Calculation of insurance premiums at an additional rate for certain categories of payers specified in Part 2 of Article 58.3 of the Federal Law No. 212 dated 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 filling out subsection 2.3:

On line 230 the corresponding columns shall reflect the amounts of payments and other remunerations named in parts 1, 2 of article 7 of Federal Law No. 212-FZ of July 24, 2009, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period.

On line 231 reflects the amount of payments and other remuneration not subject to insurance premiums in accordance with Article 9 of Federal Law No. 212-FZ of July 24, 2009.

On line 233 reflects the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ. The value of the line is determined by the formula: line 230 minus line 231.

The values \u200b\u200bindicated in columns 4, 5, 6 of line 233 must equal the sum of the values \u200b\u200bindicated in the corresponding lines of column 5 of subsection 6.7 in the absence of codes for a special assessment of working conditions.

On line 234 column 3 reflects the amount of insurance premiums calculated by summing up the values \u200b\u200bof column 3 of line 234 of the Calculations for the previous reporting period and the values \u200b\u200bof columns 4-6 of line 234 for the current reporting period.

Columns 4-6 of line 234 reflect the amount of insurance premiums at the additional tariff for the billing period in relation to payments and other benefits in favor of individuals, calculated in accordance with Part 3 of Article 15 of Federal Law No. 212-FZ of July 24, 2009.

On line 235 the number of individuals is reflected, from payments and other remuneration to whom insurance premiums were charged at an additional tariff.

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 dated July 24, 2009

Subsection 2.4 to be 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 the Federal Law of December 28, 2013 N 400-FZ, depending on the class of working conditions, revealed by the results of a special assessment of working conditions or certification of workplaces for working conditions, carried out in the manner prescribed by the legislation of the Russian Federation, taking into account provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 N 421-FZ.

If, according to the results of certification of workplaces for working conditions, the hazard class "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 engaged in the relevant types of work specified in clauses 2 - 18 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ.

In the field "results of special assessment", "results of certification of workplaces", "results of special assessment and results of certification of workplaces" one of the values \u200b\u200bis filled with the symbol " X ":

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

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

In this case, the values \u200b\u200bof the lines 240-269 for inclusion in other sections of the Calculation, they participate as the sum of the values \u200b\u200b(on grounds "1" or "2") for the corresponding lines of subsection 2.4 included in the Calculation.

When filling out subsection 2.4:

Along 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.

On lines 241, 247, 253, 259, 265 for each class and subclass of working conditions, the corresponding columns reflect the amount of payments and other remuneration 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.

Along lines 243, 249, 255, 261, 267 for each class and subclass of working conditions, the corresponding columns reflect the base for calculating insurance contributions for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009, on an accrual basis from the beginning of the year and for each month of the reporting period.

On lines 244, 250, 256, 262, 268 for each class and subclass of working conditions, the corresponding columns reflect the amount of accrued insurance premiums at the additional tariff 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 of lines is calculated by summing the values \u200b\u200bof column 3 of the corresponding lines for the previous reporting period and the values \u200b\u200bof columns 4 - 6 of the corresponding lines for the current reporting period.

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

On lines 245, 251, 257, 263, 269 the number of individuals is reflected, from payments and other remuneration to whom insurance premiums are charged at an additional tariff for each class and subclass of working conditions.

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

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

The subsection contains data on the stacks of documents.

When filling out subsection 2.5:

Subsection 2.5.1 "The list of packs of documents of initial information of individual (personified) accounting" contains data on packs of information of individual (personified) accounting with the type of information correction "initial":

the number of completed lines must correspond to the number of packs of Section 6 with the type of information correction "original";
the 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 pack 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 "Total" line of column 2 of subsection 2.5.1 must be equal to the value equal to the sum of the values \u200b\u200bspecified in columns 4, 5 and 6 of line 204 of subsection 2.1 Calculation for all tariff codes;
the lines of column 3 reflect information on the accrued insurance premiums from the amounts of payments and other benefits that do not exceed the maximum value of the base for calculating insurance premiums for the last three months of the reporting period for each pack of Section 6. The value of column 3 of the corresponding line is equal to the sum of the values \u200b\u200bspecified in subsection 6.5 included in the appropriate pack. The value indicated in the "Total" line of column 3 of subsection 2.5.1 must be equal to the value equal to the sum of the values \u200b\u200bspecified in columns 4, 5 and 6 of line 205 of subsection 2.1 Calculation for all tariff codes;
in the rows of column 4, information on the number of insured persons is reflected, on which Sections 6, included in the corresponding pack, are completed;
column 5 indicates the name of the file (number of the package of documents);

Subsection 2.5.2 “The list of packs of documents of correcting information of individual (personified) accounting” contains data on packs of information of individual (personified) accounting with the type “correcting” or “canceling”.

The number of completed lines must correspond to the number of packs of correcting (canceling) documents of 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 filling and submitting them (accompanied by an inventory) (Instructions for filling out forms for individual (personified) accounting documents in the compulsory pension insurance system , approved by the Resolution of the PFR Board of July 31, 2006 N 192p. Registered with the Ministry of Justice of Russia on October 23, 2006 N 8392), the ADV-6-2 form is not submitted.

In lines by columns 2 and 3 information on the period for which the information is being corrected is indicated, which is reflected in the correcting (canceling) Sections 6, SZV-6-1, SZV-6-2 or SZV-6-4 of the stack of documents.

In lines column 4 - 6 information on the amounts of recalculation of insurance premiums for compulsory pension insurance from the amounts of payments and other benefits not exceeding the maximum base for calculating insurance premiums, in relation to insured persons, on which corrective or canceling information is filled in, is reflected.

The meaning of each line column 4 subsection 2.5.2 must be equal to the sum of the values \u200b\u200bspecified in the "Total" line of column 3 of subsection 6.6 with the type of information "original" included in the corresponding line of subsection 2.5.2 of the stack of documents.

The meaning of each line column 5 subsection 2.5.2 must be equal to the sum of the values \u200b\u200bindicated in the "Total" line of column 4 of subsection 6.6 with the type of information "original" included in the corresponding line of subsection 2.5.2 of the stack of documents.

The meaning of each line column 6 subsection 2.5.2 must be equal to the sum of the values \u200b\u200bindicated in the "Total" line of column 5 of subsection 6.6 with the type of information "original" included in the corresponding line of subsection 2.5.2 of the stack of documents.

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

IN column 8 the file name (number of the stack 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 compliance with the conditions for the right to apply a reduced tariff for the payment of insurance premiums by the payers specified in clause 6, part 1 of Article 58 of the Federal Law No. 212 of July 24, 2009

Subsection 3.1 filled in by organizations operating in the field of information technology (with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and make payments to individuals working in a technical and innovative special economic zone or industrial 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 filling out subsection 3.1:

in order to comply with the criteria specified in Part 2.1 of Article 57 of the Federal Law of July 24, 2009 N 212-FZ, and compliance with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, organizations operating in the field of information technologies, fill in columns 3, 4 on lines 341 - 344.
in order to comply with the criteria specified in Part 2.2 of Article 57 of the Federal Law of July 24, 2009 N 212-FZ, and compliance with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, newly created organizations fill out only column 4 on lines 341 - 344;
on line 341 reflects the total amount of income determined in accordance with Article 248 Of the Tax Code Russian Federation;
on line 342 reflects the amount of income from the sale of copies of computer programs, databases, transfer of exclusive rights to computer programs, databases, granting the 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 the specified computer programs, databases;
value lines 343 defined as the ratio of the values \u200b\u200bof lines 342 and 341 times 100;
on line 344 the average / average number of employees is indicated, calculated in the manner determined by the orders of the Federal State Statistics Service;
on line 345 indicates the date and number of the entry in the register of accredited organizations operating in the field of information technology, based on the 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 Resolution of the Government of the Russian Federation No. 758 of November 6, 2007 "On state accreditation of organizations operating in the field of information technology" (Collected Legislation of the Russian Federation, 2007, No. 46, Art. 5597; 2009, No. 12, Art. 1429; 2011 , N 3, Art.542).

Subsection 3.2. Calculation of compliance with the conditions for the right to apply a reduced tariff for payment of insurance premiums by payers specified in clause 8, 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);
m) production vehicle and equipment (OKVED code 34, 35);
m) furniture production (code OKVED 36.1);
o) production of sporting goods (code OKVED 36.4);
o) production of games and toys (OKVED code 36.5);
p) research and development (code OKVED 73);
c) education (code OKVED 80);
r) health care and provision of social services (code OKVED 85);
s) the activities of sports facilities (code OKVED 92.61);
t) other activities in the field of sports (OKVED code 92.62);
x) processing of secondary raw materials (OKVED code 37);
c) construction (OKVED code 45);
h) maintenance and repair of vehicles (OKVED code 50.2);
w) disposal of waste water, waste and similar activities (OKVED code 90);
y) transport and communications (OKVED code 60 - 64);
z) provision of personal services (code OKVED 93);
e) production of cellulose, wood pulp, paper, cardboard and products from them (OKVED code 21);
y) production of musical instruments (code OKVED 36.3);
z) production of various products not included in other groups (OKVED code 36.6);
i.1) repair of household goods and personal items (OKVED code 52.7);
z.2) management of real estate (OKVED code 70.32);
z.3) activities related to the production, rental and screening of films (OKVED code 92.1);
z.4) activities of libraries, archives, club-type institutions (except for the activities of clubs) (OKVED code 92.51);
z.5) the activities of museums and the protection of historical sites and buildings (OKVED code 92.52);
z.6) activities of botanical gardens, zoos and reserves (OKVED code 92.53);
z.7) activities related to the use of computers and information technology (code OKVED 72), with the exception of organizations and individual entrepreneursspecified in clauses 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 roll-formed steel profiles (OKVED code 27.33);
i.10) production of steel wire (OKVED code 27.34).

When filling out subsection 3.2:

on line 361 the total amount of income is indicated, determined in accordance with article 346.15 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the reporting (settlement) period;
on line 362 the amount of income from the sale of products and (or) services provided for the main type of economic activity is indicated;
index lines 363 is calculated as the ratio of the values \u200b\u200bof lines 362 and 361 multiplied by 100.

Subsection 3.3 Calculation of compliance with the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers specified in clause 11, part 1 of 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 a simplified taxation system and operating in the field of social services for the population, research and development, education, health care, culture and art (theaters, libraries, museums and archives) and mass sports (with the exception of professional), and applying the tariff established by part 3.4 of article 58 of the Federal Law of July 24, 2009 N 212-FZ.

In order to comply with the criteria specified in part 5.1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, non-profit organizations fill out lines 371 - 375 of column 3 when submitting the Calculation for each reporting period.

In order to comply with the requirements of Part 5.3 of Article 58 of Federal Law No. 212-FZ of July 24, 2009, non-profit organizations fill out lines 371 - 375 of column 4 based on 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 receipts for the maintenance of non-profit organizations and their conduct of statutory activities named in paragraph 11 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ, determined in accordance with paragraph 2 of article 251 of the Tax Code of the Russian Federation ;
on line 373 reflects the amount of income in the form of grants received for the implementation of activities named in paragraph 11 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ, determined in accordance with subparagraph 14 of paragraph 1 of article 251 of the Tax Code of the Russian Federation;
on line 374 reflects the amount of income from the implementation of types of economic activities 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;
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 payers who were additionally charged insurance premiums in the current reporting period for the previous reporting (settlement) periods according to acts of inspections (cameral and (or) field), for which in the current reporting period decisions on prosecution.

In the event of an independent identification of the fact of non-reflection or incompleteness of the 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 amount of self-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 revised Calculation for the corresponding period, Section 4 of the Calculation for the current reporting period is not completed.

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

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

When completing section 5:

the number of completed lines must correspond to the number of individual students to whom the payer has accrued the above payments and other remuneration 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 unit are reflected;
in column 4 the date and number of the document confirming the full-time form of study during the period of such membership are reflected;
in column 5 for each individual student, the amount of payments and other remuneration is reflected, accrued on an accrual basis from the beginning of the year;
in columns 6-8 the amount of payments and other remunerations accrued for the last three months of the reporting period is reflected;
on the line " Total payments»Columns 5–8 reflect the total amount of payments and other remuneration accrued by the payer in favor of students in professional educational organizations, educational institutions of higher education in full-time education. If the section consists of several pages, the value of the "Total payments" line 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 in charge of implementing the state youth policy, are reflected.

Section 6. Personalized accounting

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

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

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

Information in which there is no data on the amount of payments and other remuneration accrued in favor of individuals for the last three months of the reporting period (that is, in subsections 6.4-6.8, the data is contained only in lines 400, 410 of subsection 6.4, in lines 700, 710 of subsection 6.7) are not submitted.

Information with different types of information correction ("initial", "correcting" and "canceling") is formed into separate bundles of documents.

Information correcting data for previous reporting periods (the type of information correction "correcting" and "canceling") shall be presented together with information with the information correction type "initial" for the period in which the data is being corrected, according to the forms of information presentation and the rules for filling them out in force in the period for which the corrective (canceling) information is submitted.

Subsection 6.1. Information about the insured person

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

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

The field “Information on the dismissal of the insured person” is filled in by placing an “X” in relation to the insured persons who worked under an employment contract and were dismissed at 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. The reporting periods are the I quarter, half year, nine months, calendar year, which are designated as “3”, “6”, “9” and “0”, respectively.

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

Subsection 6.3. Type of information correction

This subsection contains 2 types of fields:

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

For the first field, there are three options:

"Original" - information is submitted for the first time;
"Corrective" - information is submitted for the purpose of changing previously submitted information;
"Canceling" - information is submitted for the purpose of complete cancellation of previously submitted information;

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

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

Subsection 6.4. Information on the amount of payments and other remuneration accrued in favor of natural person

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 correction of which is not related to a change in the rate of insurance premiums (the code of the category of the insured person), in the form with the "correcting" type, all the indicators of the form are filled in, both adjustable and not requiring adjustment.

When submitting information, the correction of which is associated with a change in the rate of insurance premiums (category code of the insured person), in the form with the "correcting" type, all the indicators of the form are filled in, both corrected and not requiring correction. In this case, two (or more) codes of the category of the insured person are indicated in the form with the “correcting” type: the canceled one and the one according to which the insurance premiums were re-calculated (“new” code).

When submitting information, the correction of which is associated with the cancellation of data on one rate of insurance premiums (category code of the insured person) and changes in data on another rate of insurance premiums (that is, the original form of information contains more than one category code of the insured person), in a form with the type "correcting »All indicators of the form are filled in, both adjustable and not requiring adjustment. In this case, two (or more) codes of the category of the insured person are indicated in the form with the “correcting” type: the canceled one and the one according to which the insurance premiums were re-calculated (“new” code).

If corrective information is submitted for an insured person dismissed earlier than the reporting period, section 6 with the "initial" type for the current reporting period is not filled in for this insured person, only a form is submitted that corrects information for previous reporting (accounting) periods.

When filling out subsection 6.4:

in graphs 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 \u200b\u200bof the corresponding indicators on an accrual basis (taking into account the recalculation amounts) from the beginning of the billing period, in rubles and kopecks. If there are 7 values \u200b\u200bin the column, lines 400, 410, etc. the values \u200b\u200bof column 5 of subsection 6.4 of the corresponding line (400, 410, etc.) should not equal "0";
on line 401 (411, etc.) “1 month” of subsection 6.4 indicates the values \u200b\u200bof 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.) "2 month" of subsection 6.4 indicates the values \u200b\u200bof 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.) “3 month” of subsection 6.4 indicates the values \u200b\u200bof the corresponding indicators for the third month of the last three months of the reporting period, in rubles and kopecks.

With no line information not filled.

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

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

the sum of the values \u200b\u200bindicated on lines 400, 410, etc. columns 4 (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance payable for the 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 of column 3 of all subsections 2.1;
the sum of the values \u200b\u200bspecified in lines 401, 411, etc. columns 4, must be greater than or equal to the sum of values \u200b\u200baccording 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 \u200b\u200bspecified in lines 402, 412, etc. columns 4, must be greater than or equal to the sum of values \u200b\u200baccording 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 \u200b\u200bspecified in lines 403, 413, etc. columns 4, must be greater than or equal to the sum of values \u200b\u200baccording to the formula (line 200 column 6 minus line 201 column 6) of all subsections 2.1 of the Calculation;
indication of the values \u200b\u200b"Total from the beginning of the billing period, including for the last three months of the reporting period" (lines 400, 410, etc.) is mandatory, provided that there is information in lines 401 - 403, 411 - 413, etc.

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

the sum of the values \u200b\u200bindicated on lines 400, 410, etc. columns 5 (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance payable for the 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 of column 3 of all subsections 2.1;
the sum of the values \u200b\u200bspecified in lines 401, 411, etc. column 5, must be equal to the sum of the values \u200b\u200bspecified in line 204 of column 4 of all subsections 2.1 of the Calculation;
the sum of the values \u200b\u200bspecified in lines 402, 412, etc. column 5, must be equal to the sum of the values \u200b\u200bspecified in line 204 of column 5 of all subsections 2.1 of the Calculation;
the sum of the values \u200b\u200bspecified in lines 403, 413, etc. columns 5, must be equal to the sum of the values \u200b\u200bindicated in line 204 of columns 6 of all subsections 2.1 of the Calculation.

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

The values \u200b\u200bindicated in all lines of column 6 should not exceed the values \u200b\u200bindicated in the corresponding lines of column 5 of subsection 6.4.

In column 7:

the sum of the values \u200b\u200bindicated on lines 400, 410, etc. columns 7 (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance, exceeding the maximum value of the base for calculating insurance premiums payable for the previous reporting periods of the current calendar year), must be less than or equal to the sum of the values \u200b\u200bindicated in line 203 of column 3 of all subsections 2.1;
the sum of the values \u200b\u200bindicated in lines 401, 411, etc. column 7, must be equal to the sum of the values \u200b\u200bindicated in line 203 of column 4 of all subsections 2.1 of the Calculation;
the sum of the values \u200b\u200bspecified in lines 402, 412, etc. column 7, must be equal to the sum of the values \u200b\u200bspecified in line 203 of column 5 of all subsections 2.1 of the Calculation;
the sum of the values \u200b\u200bspecified in lines 403, 413, etc. columns 7, must be equal to the sum of the values \u200b\u200bindicated in line 203 of columns 6 of all subsections 2.1 of the Calculation;
the values \u200b\u200bindicated in all lines of column 4 must be greater than or equal to the sum of the values \u200b\u200bin the corresponding lines of columns 5 and 7.

Subsection 6.5. Information about the accrued insurance premiums

In subsection 6.5 the amount of insurance premiums for compulsory pension insurance, calculated at all rates of insurance premiums in the last three months of the reporting period from payments and other benefits that do not exceed the maximum base for calculating insurance premiums, in rubles and kopecks is indicated.

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

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

Subsection 6.6. Corrective Information Information

Subsection 6.6 is filled out in the forms with the information type "initial" in the event that in the last three months of the reporting period the payer of insurance premiums corrects the data provided in the previous reporting periods.

If there is data in subsection 6.6, in addition, corrective (canceling) sections 6 and (or) forms SZV-6-1, and (or) SZV-6-2, and (or) SZV-6-4 are provided without fail.

Corrective (canceling) information is submitted according to the forms of presentation of information of individual (personified) accounting, which were in effect in the period for which errors (distortions) were detected.

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

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

Subsection 6.7. Information on the amount of payments and other remuneration in favor of an individual employed in the relevant types of work, from which insurance premiums were charged 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 the amount of payments and other benefits accrued by payers of insurance premiums - insured in favor of an individual employed in jobs that give the right to early assignment of a pension for the last three months of the reporting period with a monthly breakdown in rubles and kopecks is indicated.

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

In columns on line 700 (710, etc.) "Total from the beginning of the billing period, including for the last three months of the reporting period", the values \u200b\u200bof the corresponding indicators are indicated 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 \u200b\u200bindicated on lines 700, 710, etc. columns 4 of all information for which the code for a special assessment of working conditions is not indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with part 1 of article 58.3 of Federal Law No. 212-FZ of July 24, 2009, subject to payment for the previous reporting periods of the current calendar year), must have a value less than or equal to the value indicated in line 223 of column 3 of subsection 2.2 of the Calculation;
the sum of the values \u200b\u200bindicated on lines 701, 711, etc. columns 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 \u200b\u200bindicated on lines 702, 712, etc. columns 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 5 of subsection 2.2 of the Calculation;
the sum of the values \u200b\u200bindicated on lines 703, 713, etc. columns 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 6 of subsection 2.2 of the Calculation;
the amount of payments and other remuneration accrued to the insured person employed 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 \u200b\u200bindicated on lines 700, 710, etc. Columns 5 of all information for which the code for a special assessment of working conditions is not indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff in accordance with Part 2 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, subject to payment for the previous reporting periods of the current calendar year), must have a value less than or equal to the value indicated in line 233 of column 3 of subsection 2.3 of the Calculation;
the sum of the values \u200b\u200bindicated on lines 701, 711, etc. columns 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 \u200b\u200bindicated on lines 702, 712, etc. columns 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 \u200b\u200bindicated on lines 703, 713, etc. columns 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 \u200b\u200bindicated on lines 700, 710, etc. columns 4 and / or columns 5 of all information for which the code for a special assessment of working conditions corresponding to subclass 4 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-ФЗ payable for the 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 Calculations;
the sum of the values \u200b\u200bindicated on 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 annex 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 \u200b\u200bindicated on lines 700, 710, etc. columns 4 and / or columns 5 of all information for which the code for a special assessment of working conditions corresponding to subclass 3.4 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-ФЗ payable for the 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 Calculations;
the sum of the values \u200b\u200bindicated on lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.4 is indicated, and included as an annex to the Calculation, must have a value equal to that specified in lines 249 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
the sum of the values \u200b\u200bindicated on lines 700, 710, etc. columns 4 and / or columns 5 of all information for which the code for a special assessment of working conditions corresponding to subclass 3.3 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-ФЗ, payable for the 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 Calculations;
the sum of the values \u200b\u200bindicated on lines 701, 711, etc. columns 4 and 5, all information for which a code for a special assessment of working conditions corresponding to subclass 3.3 is indicated, and included as an annex 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 \u200b\u200bindicated on lines 700, 710, etc. columns 4 and / or columns 5 of all information for which the code for a special assessment of working conditions corresponding to subclass 3.2 is indicated (in the absence of recalculation of the amounts of insurance 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-ФЗ payable for the 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 Calculations;
the sum of the values \u200b\u200bindicated on lines 701, 711, etc. columns 4 and 5, all information for which a code for a special assessment of working conditions corresponding to subclass 3.2 is indicated, and included as an annex 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 \u200b\u200bindicated on lines 700, 710, etc. columns 4 and / or columns 5 of all information for which a code for a special assessment of working conditions corresponding to subclass 3.1 is indicated (in the absence of recalculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 . N 212-FZ, payable for the 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 Calculations;
the sum of the values \u200b\u200bindicated on lines 701, 711, etc. columns 4 and 5, all information for which the code for a special assessment of working conditions corresponding to subclass 3.1 is indicated, and included in the Calculation, must have a value equal to that indicated in lines 267 of subsection 2.4 of the Calculation in accordance with the subclass of working conditions;
indication of the values \u200b\u200b"Total since the beginning of the billing period, including for the last three months of the reporting period" (lines 700, 710, etc.), provided that there is 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 out personalized information ( see Appendix 2).

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

When filling out subsection 6.8:

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

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

In this case, the period of service within the framework of a civil law contract is filled in with the reflection of the code "CONTRACT" 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 out personalized information, in accordance with Appendix 2.

The size of the regional coefficient, established in a centralized manner to the wages of workers in non-production sectors in the Far North and areas equated to the Far North, is not indicated.

In the event that an employee performs work during a full working day in a part-time working week, the period of work is reflected according to the actually worked working time.

In the event that an employee performs work on a part-time basis, the volume of work (percentage of the rate) in this period is reflected.

The work of the insured person under conditions that give the right to early assignment of a pension is reflected in Section 6 in accordance with the Classifier of parameters used when filling out personalized information, in accordance with Appendix No. 2 to this Procedure (columns 5 "Special working conditions (code)", 6 and 7 "Calculation of the insurance experience" - "Ground (code)", "Additional information", 8 and 9 "Conditions for early appointment of an insurance pension" - "Ground (code)", "Additional information").

In this case, 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 giving the right to early assignment of a pension.

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

Columns 5, 6, 7, 8 and 9 are not filled out 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 the employee performs types of work that give the insured person the right to early assignment of an insurance pension for old age, in accordance with Lists 1 and 2 of industries, works, professions, positions and indicators that give the right to preferential provision, approved by the Resolution of the Cabinet of Ministers of the USSR of 01.26. N 10, the code of the corresponding position of the List is indicated in the next line, starting with column 5 "Special working conditions". Code writing is not limited by the graph width.

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

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

For insured persons employed in jobs specified in clauses 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 appointment of an insurance pension are indicated only in the case of accrual (payment) of insurance premiums at an additional rate.

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

Periods of work giving the right to early appointment of an old-age insurance pension, which was carried out in a part-time working week, but full-time, due to a decrease in production volumes (except for work giving the right to early appointment of an old-age insurance pension in accordance with clauses 13 and 19-21 of part 1 of article 30 of the Federal Law of December 28, 2013 N 400-FZ, as well as the periods of work determined by the Ministry of Labor and Social Protection of the Russian Federation in agreement with the FIU or provided for by lists that, according to the conditions of labor organization, cannot performed constantly, calculated according to the actual hours worked.

The number of months taken into account in the length of service in the relevant types of work is determined by dividing the total number of full days actually worked by the number of working days in a month, calculated on average for a year, 21.2 - with a five-day working week; 25.4 - with a six-day work week. The number received after this action, if necessary, is rounded to two digits. The whole part of the received 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 "Start 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 filling out the length of service of convicted persons (months, days), the number of calendar months and days of work of the convicted insured person counted in the length of service is indicated.

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

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

Data on the flight hours of insured persons - civil aviation flight personnel employees (hours, minutes) shall be filled in only if one of the values \u200b\u200bis indicated in the column “basis (code)”: AIRPLANE, SPETSAV.

Data on the flight hours of the insured persons, participants of test flights (hours, minutes) are filled in if one of the values \u200b\u200bof ITSISP, ITSMAV, INSPECT, LETISP is indicated in the column "Reason (code)".

The scope of work (percentage of the rate) for the position held by medical workers is filled out if one of the values \u200b\u200bis indicated in the column "basis (code)": 27-CM, 27-GD, 27-CMHR, 27-GDHR.

The rate (share of the rate) and the number of teaching hours worked by teachers in schools and other institutions for children, is filled in if column 6 “basis (code)” indicates one of the values \u200b\u200b27-PD, 27-PDRK.

Wherein:

if in column 8 "basis (code)" the value of 27-PD is indicated, the indication of the rate (share of the rate) is mandatory, the indication of the number of training hours is optional, including by positions and institutions provided for in paragraph 6 of the Rules approved by the decree of the Government of the Russian Federation dated October 29 .2002 N 781 (work as a teacher of primary grades of general education institutions specified in clause 1.1 of the section "Name of institutions" of the list, teachers of rural schools of all names (except for evening (shift) and open (shift) secondary schools) are included work experience, regardless of the volume of the workload performed).
if in column 8 "basis (code)" the value of 27-PDRK is indicated, the indication of the rate and number of teaching hours is mandatory for positions and institutions provided for in subparagraph "a" of paragraph 8 of the Rules approved by the Government of the Russian Federation of October 29, 2002 N 781 (in work experience is counted as work in the position of director (head, head) of the institutions specified in clauses 1.1, 1.2 and 1.3 (except for orphanages, including sanatoriums, special (correctional) for children with developmental disabilities) and clauses 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, it is counted in the length of service provided that teaching work in the same or in another institution for children is at least 6 hours a week (240 hours a year), and in institutions of secondary vocational education specified in clause 1.10 of the section "Name of institutions" of the list, provided that teaching work is carried out in the amount of at least 360 hours per year).
if the value of 27-PDRK is indicated in column 8 “basis (code)”, the indication of the rate is mandatory; an indication of the number of training hours is optional for positions and institutions provided for in subparagraph "b" of paragraph 8 of the Rules approved by the Resolution of the Government of the Russian Federation of October 29, 2002 N 781 (work experience includes work performed during normal or reduced working hours provided for by labor legislation, work in the positions of director (chief, head) of orphanages, including sanatoriums, special (correctional) ones for children with developmental disabilities, as well as deputy director (chief, head) for educational, educational, educational, production, educational 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 section "Name of institutions" of the list, regardless of the time when this work was carried out, as well as teaching).

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

holiday to care for the child;
vacation without retention wages, idle time due to the fault of the employee, unpaid periods of suspension from work (inadmissibility to work), unpaid leave of up to one year, granted to teachers, one additional day off per month without pay for women working in rural areas, unpaid participation time on strike and other unpaid periods;
advanced training with a break from production;
fulfillment of state or public duties;
days of donating 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 training;
parental leave from 1.5 to 3 years old;
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 CHILDREN code is filled in if one of the child's parents is granted parental leave to care for a child under the age of one and a half years.

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

The “DETIPRL” code 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.

What are the deadlines for the completion of RSV-1 in 2017? Has the submission deadline changed? Are there any new deadlines for submitting RSV-1 in 2017 due to the transfer of insurance premiums to tax authorities? Here is a handy table with dates.

RSV-1 calculation in 2017

The RSV-1 form was approved by the Resolution of the Board of the RF PF dated 01.16.2014 No. 2p. In 2016, the policyholders handed over this form of calculation to the PFR divisions in the following terms:

on paper - no later than the 15th day of the second calendar month following the reporting period;
in electronic form - no later than the 20th day of the second calendar month following the reporting period.

However, in 2017 it will no longer be applied. In return, organizations and individual entrepreneurs will submit to the Federal Tax Service the calculation of insurance premiums, approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551. The RSV-1 form will no longer be applied in 2017 and the deadlines for delivery in 2017 will also change.

New terms for RSV-1: table of 2017

Many accountants, of course, will call the calculation of insurance premiums in 2017, as before, RSV-1. Everyone has become accustomed to this name for several years of the existence of this form. However, it is worth noting that the delivery dates for RSV-1 in 2017 will be new. They have changed due to the fact that in 2017 insurance premiums came under the control of the Federal Tax Service. And the deadlines for the delivery of RSV-1 will be regulated by tax legislation, namely, clause 7 of Article 431 of the Tax Code of the Russian Federation. It will be provided that the calculation will need to be submitted no later than the 30th day of the month following the reporting one.

Calculation in the form of RSV-1 in 2018 must be submitted to the Pension Fund of the Russian Federation at the end of the 1st quarter, half of the year, 9 months and for the year. Let us recall the deadlines for submitting reports for the second quarter.

Insurance premium calculation form

An example of filling out the calculation of insurance premiums 2017

Completion date RSV 1 for the 2nd quarter of 2016

For the delivery of RSV-1 in electronic and paper form, different deadlines have been set - the 15th and 20th of the month following the reporting period.

That is, the deadlines for the delivery of RSV-1 for the 2nd quarter of 2016 are as follows:

August 15 - on paper;
August 22 - in electronic form.

August 20 falls on a day off - Saturday, so you can report via the Internet 2 days later - on Monday August 22.

The RSV-1 electronic report must be submitted if the average number of employees for 2015 is more than 25 people. Others can submit a report in any form.

Please note that many companies, when submitting the RSV-1, face difficulties in obtaining the protocol. If there are problems during the delivery, the procedure depends on which RSV-1 protocols came from the fund and when.

Fines for violation of the deadline for delivery of RSV 1 for the 2nd quarter of 2016

For violation of the RSV-1 deadline, a fine is possible - 5% of the accrued insurance premiums for each month of delay. The minimum fine is 1,000 rubles (part 1 of article 46 of Law No. 212-FZ).

If the RSV-1 for the 2nd quarter was delivered on time - no later than August 15 and 22, but the inspectors did not accept it due to errors and sent a negative RSV-1 protocol, the report is still considered submitted. The fund has no right to fine for delay. This is confirmed by the letter of the Pension Fund of Russia dated 16.10.2014 No. LCh-08-24 / 13205.

If the fund makes a claim, then you can fight off the fine in court (resolution of the Arbitration Court of the West Siberian District of April 28, 2015 No. A27-17793 / 2014).

The company handed over RSV-1 for the 2nd quarter of 2016 in electronic form via the Internet on August 16. On the same day, a receipt for the delivery of the report arrived. And on August 19 - a negative protocol: part of the business on UTII, and the tariff code is the same on both sheets - 01. The company corrected the error and submitted the corrected RSV-1 only on May 23.

RSV-1 for the 2nd quarter of 2016 was commissioned on time - until August 22, so the controllers are not entitled to fine for delay.

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