Calculation of insurance premiums: reporting deadlines. Accounting info When to take rsv 1

Completion date of RSV-1 in 2016

Report to the pension fund RSV-1 legal entities are obliged to fill out and submit on a quarterly basis, if records are kept in an organization or with an entrepreneur registered as an employer. Even if in 2016 the organization did not pay salaries and did not pay other income to individuals.

Timing delivery of RSV-1 FIU depends on how you are going to fill out and submit the calculation. The RSV-1 PFR form was approved by the Resolution of the PFR Board dated January 16, 2014 No. 2p (as amended by Resolution No. 194p dated June 4, 2015). You have already filled out this form when you reported for the six months and for the 1st quarter of 2016.

RSV-1 for the 3rd quarter of 2016: deadlines for submitting the report

The general rules are as follows. If you fill out a report on paper and bring it personally to the FIU, you must submit the form no later than the 15th day of the second month following the reporting period (clause 1 of part 9 of article 15 of Federal Law No. 212-FZ of 24.07.2009, hereinafter - Law No. 212-FZ).

Thus, the last deadline for submitting the RSV-1 paper form for the 3rd quarter of 2016 will be November 15, 2016.

For electronic reports, the deadlines are different. Form RSV-1 PFR in in electronic format via the Internet should be sent to the pension fund no later than the 20th day of the second month following the reporting period.

So the last day for submitting the electronic report RSV-1 to the PFR for the 3rd quarter of 2016 will be November 21. Since November 20, 2016 is Sunday, the deadline is postponed to the next working day (part 7 of article 4 of Law No. 212-FZ).

Delivery of the RSV-1 report for the 3rd quarter of 2016 in the table

Who is required to report electronically over the Internet

If your company had an average number of employees in the past 2015 of more than 25 people, you are required to submit the RSV-1 PFR form only in electronic form (part 10 of article 15 of Law No. 212-FZ). Organizations that have registered with this yearbut paid income to more than 25 employees or other individuals.

Pay attention to this moment. If you are required by law to report electronically, but have submitted the calculation on paper, you face a fine. The amount of the fine for such a violation is 200 rubles. (Part 2 of Art. 46 of Law No. 212-FZ).

If your firm has paid 25 employees or less in the past and this year, you have a choice. You can fill out the RSV-1 calculation on paper. It can be brought to the pension fund in person or sent by mail. You also have the right to fill out the electronic calculation of the RSV-1 PFR and send it to the pension fund via telecommunication channels.

What are the penalties for violating the deadline for submitting the RSV-1 PFR report in 2016?

If you submit the RSV-1 report after the deadline, your company or entrepreneur will face a fine (Part 1 of Art.

Deadlines for submitting a single calculation of insurance premiums in 2018

46 of Law No. 212-FZ). The amount of the fine depends on the amount of contributions assessed for the last 3 months and the duration of the delay. So, if you are late with the report for the 3rd quarter, the penalty will be calculated from the contributions due for July - September 2016. The penalty is 5% of the amount of contributions payable for each full and incomplete month of delay. Wherein minimum amount the fine is 1000 rubles, and the maximum is equal to 30% of the assessed contributions for the last 3 months. Thus, for a delayed zero settlement, you will be charged a minimum fine of 1000 rubles.

For being late with the report, officials of your organization will also be fined: the director or the chief accountant. The administrative fine ranges from 300 to 500 rubles. (part 2 of article 15.33 of the Administrative Code of the Russian Federation).

By the way, fines are also threatened for inaccurate or incomplete information of personified accounting in the calculation of the RSV-1 PFR. If at office audit The FIU discovers that you have filled out section 6 of the report incorrectly, the pensioner may, in court, collect a fine from the insured in the amount of 5% of the amount of pension contributions accrued to be paid (Article 17 of the Federal Law dated 01.04.96 No. 27-FZ). The basis for calculating the penalty is the contributions for three months of the reporting period for which false (incomplete) information was submitted.

According to the judges, the fine should be calculated only on the basis of the amount of contributions from the income of employees in respect of which mistakes were made. The total amount of insurance premiums accrued for the organization as a whole cannot be the basis for calculating the fine (determination of the Supreme Arbitration Court of the Russian Federation dated April 28, 2011 No. VAS-4911/14, Resolution of the Arbitration Court of the Moscow District No. F05-702 / 2015 dated February 24, 2015, FAS West Siberian District dated 11.02.2014 No. A75-1595 / 2013).

Based on materials: www.26-2.ru

In order to submit reports on insurance premiums for the 4th quarter of 2017, entrepreneurs and organizations need to use a certain form of document, and therefore it is important to find out whether the calculation form has changed or not. From the article you will get the answer to this question.

Terms of delivery of RSV for 2017

Before considering the document form, we remind you about the time frame for submitting the calculation of insurance premiums in 2017 - 2018:

• before May 2, 2017 - for the 1st quarter of 2017;
• before July 31, 2017 - for the six months of 2017;
• before October 30, 2017 - for 9 months of 2017;
• before January 30, 2018 - for the 4th quarter of 2017.

Some due dates for the calculation of insurance premiums are postponed to other days due to the fact that the deadlines fall on holidays (weekends), for example:

• delivery of the calculation for the 1st quarter of 2017 is postponed from April 30, 2017 (Sunday) to May 2, 2017 (Tuesday) - this is the first working day after May 1;
• the delivery of the calculation for the six months of 2017 is postponed from July 30, 2017 (Sunday) to July 31, 2017 (Monday).

As for the calculation of insurance premiums for 9 months and for the 4th quarter of 2017, there are no transfers, and the deadlines for submitting reports are not shifted to other days.

Terms of delivery of RSV for the 4th quarter of 2017

As already mentioned, the calculation of insurance premiums for the 4th quarter of 2017 must be submitted no later than January 30, 2018.

Deadlines for submitting reports to the FIU for all employers

This day falls on Tuesday.

Violation of the deadline for the delivery of the document threatens the imposition of a fine of 5% of the amount of insurance premiums for the period of 2017 (for each month of delay in payment, full or incomplete). Such responsibility will occur if the organization or individual entrepreneur does not have time to pay the fees before 01/30/2018.

If there are no debts on insurance premiums, but the calculation of insurance premiums has not been submitted within the time period established by law, then the employees of the tax inspection may charge a minimum fine of 1,000 rubles. This is stated in article 119 of the Tax Code of the Russian Federation (paragraph 1).

For late submission of the report for the 4th quarter of 2017, you will have to pay back taxes. In such a situation, the amount of the fine will be minimal (based on the letter of the Federal Tax Service No. GD-4-11 / 22730 dated November 09, 2017).

New control ratios in RSV for the 4th quarter of 2017

Filling in the RSV for the 4th quarter of 2017 involves the accounting of new control ratios... Recall that the list of grounds has been expanded, according to which the IFTS received the right to recognize the calculation of insurance premiums not provided. New conditions for a document to be considered not submitted are contained in article 431 Of the Tax Code RF (paragraph 2, point 7).

The adjustments boil down to the fact that errors in Section 3 for each of the individuals are not permissible in some indicators. For convenience, we will present them in the form of a table:

Please note that the summary information in the columns listed above in the table with respect to all individuals must correspond to the summary data, which are reflected in subsections 1.1 and 1.3.

What form should be used to submit the calculation of insurance premiums for the 4th quarter of 2017?

Order of the Federal Tax Service No. ММВ-7-11 / 551 dated 10.10.2016 approved the form for calculating insurance premiums, which must be submitted individual entrepreneurs, as well as organizations that are policyholders. This form is applied starting from the delivery of the RSV for the 1st quarter of 2017.

This form must be filled in to submit the calculation for all periods of 2017. Order No. ММВ-7-11 / 551 contains the procedure for filling out the document and its electronic form.

In what form should I take the RSV in 2018: new or old?

The new form of RSV has already been developed by employees of the Federal Tax Service of the Russian Federation. The document form is available on the Unified portal for posting draft regulations. It is important to note that the form for calculating insurance premiums developed by the Federal Tax Service does not imply a new form, but a new version of the existing RSV form.

We can highlight some of the main adjustments made by the Federal Tax Service to the updated RSV form, namely:

1. Appendix 2 “Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood ”, new fields were added.

2. There is no application that contains data on the use of the reduced tariff set for the period up to 2018.

3. Added the field “Payer's rate code” to Appendix 2 to Section 1.

4. Added new props under the title "Type of correction" in Section 3 of the document (for personalized data of individuals). It will be necessary to indicate which calculation is rented:

• original;
• corrective;
• canceling.

In addition to these changes, the updated version of the RSV form should not contain digital indicators with a minus sign.

In accordance with the project, the order of the Federal Tax Service of the Russian Federation will enter into force starting from 01.01.2018. The updated RSV form will need to be used to submit the calculation for the 1st quarter of 2018 (that is, before May 3, 2018).

To submit a calculation for the 4th quarter of 2017 by January 30, 2018, you must apply the old form of the document. This rule applies to both paper and electronic report formats.

Until 2017 reporting in insurance funds provided on the RSV form - one quarterly. The RSV-1 form was mandatory for legal entities and individuals who created jobs for other citizens. Since 2018, the accounting of insurance premiums has been transferred to the jurisdiction of the tax authorities. Along with this, the reporting forms have also changed. Do I need to provide RSV-one in 2018? Let's figure it out.

What it is

The described reporting was sent to two funds:

• Pension (PFR);
• for compulsory health insurance (MHIF).

Attention: since the beginning of 2018, the forms have been replaced. Now information is submitted to the FIU on new forms:

• SZV-M;
• SZV-STAZH.

Who should fill out

Reporting on the SZV form - one must be provided by employers, which include:

1. legal entities that have concluded with other people:
   • labor agreements;
   • civil contracts;
2. self-employed citizens creating jobs.

About timing

According to the methodology in effect until 2018, the calculation was provided on a quarterly basis until:

• by the 15th day of the month following the reporting period, on paper;

Its frequency is as follows:

• for 1 quarter;
• for half a year;
• in 9 months;
• per year.

Is it served in 2018

Due to the fact that this reporting includes an annual frequency, in 2018 it is necessary to provide it for the last time:

• until February 15 on paper;
• up to the 20th - in electronic form.

In what form to provide

The legislation obliges to submit RSV-one in two versions:

1. two copies must be prepared on paper:
   • one remains in the fund;
   • the second is marked with a receipt;
2. the electronic version has the following features:
   • mandatory for organizations with more than 25 employees;
   • must be certified with an electronic digital signature.

Where to serve

1. Enterprises and organizations are obliged to send the described calculation to the PFR branch at the place of their location:
   • branches and separate subdivisions with their own accounting department, they are sent to the appropriate department.
2. Individual entrepreneurs are guided by the address indicated in the registration documents.

Methods of transferring to funds

Small organizations and individual entrepreneurs can provide reports:

• personally;
• through a representative (power of attorney is required);
• by post with a list of attachments.

The electronic version, mandatory for enterprises with a large staff, is sent via the Internet connection or on a flash drive. It is mandatory to certify it with a digital signature.

Attention: it takes one or two working days to issue an electronic signature of a manager. The cost of work varies between 6,500 - 7,500 rubles.

Filling rules

The methodology for entering this into the RSV is one approved by the Resolution of the PFR Board No. 2P dated 01.16.2014. In addition, changes and additions were made to it. When filling out reports, it is necessary to strictly follow these methodological recommendations.

The reporting is divided into six sections. In each, you need to enter the appropriate data, focusing on the name of the cells.

Important: the information entered in the form is coded. It is necessary to study the instructions for filling in so as not to be mistaken. Download for viewing and printing:

General requirements for data entry

When filling out the form, observe general rules... They are as follows:

1. Each page must contain a registration number. It is placed at the top of the page.
2. Only one indicator can be entered in a cell.
3. Dashes fill in the columns for which there are no indicators. The sixth section is an exception. There are no dashes in it.
4. Not allowed:
   • fixes;
   • errors;
   • adjustments.
5. Each sheet must be signed. The date is put next to it.
6. A stamp imprint (if any) is placed on the title page. It says "M.P"

Features of filling

One RSV form contains information about:

• personal data of each worker;
• insurance premium made for him in:
  • MHIF;
• recalculations of payments (section 4);
• adjusting the amounts for special rates (section 2.4).

The reporting in the described form is collected from sections, some of which are not filled in by individual groups of payers. The following pages are required:

• title;
• sections:
  • 2.5.1;

1. For payers applying additional rates, parts 2.2, 2.3 and 2.4 are intended.
2. If the company uses reduced rates in accordance with the procedure of Law No. 212, then part 3 should be completed.
3. Enterprises where students work are required to complete the fifth section.
4. Correction information is entered in parts 2.5.2 and 4.

Latest changes in filling rules

The changes affected the procedure for entering data into the updated form in 2016. They are as follows:

1. The organizations are obliged to provide updated data before the mandatory reporting (after the first day of the fourth month following the reporting one). However, parts 2.5 and 6 are not included in the supplementary form.
2. If there is an overpayment, then the values \u200b\u200bof lines 150, 100, 140 and 130 are checked:
   • the indicator from column 5 150 lines should be equal to the sum of the values \u200b\u200bof columns 3 and 4 (the same line).
3. Clarified the use of codes:
   • “CHILDREN” means that a person is on parental leave for one and a half years;
   • if the child has already turned 1.5, but not three years old, then the code "DLDETH" is put;
   • “DETIPRL” is used to denote parental leave granted to:
     • guardian;
     • grandmother or grandfather;
     • other relative (not the parent).
   • "NEOPL" is used to identify periods of vacations without pay or forced downtime due to the fault of the worker;
   • the period of advanced training is coded with the sign "QUALIF";
   • if a citizen is involved in the performance of state or public duties, then a "SOCIETY" is placed;
   • donor days show how "SDKROV";
   • the postage associated with suspension from work is coded with the sign "OUTSTANDING".

What to do if no activity was in progress

Businesses and entrepreneurs who have not accrued earnings are still required to submit the form to the FIU. In this case, the title and the first two sections are filled in. Failure to provide a zero report is equivalent to a violation of the deadline for its submission.

Attention: along with the zero form, you must provide an explanatory note describing the reasons for not transferring funds to funds

Penalty for violation

Government agencies strictly approach the control of the timing and information in the described calculation. In case of violations, a penalty is imposed in the form of a fine:

• 1000 rubles for violation of the terms in the payment of the due amounts;
• if the money is not transferred, then the amount of penalties depends on the amount of non-payment:
  • 5% of contributions due to compulsory transfer for the last quarter;
  • at least one thousand rubles;
• guilty officials (managers and chief accountants) are separately fined in the amount of 300 to 500 rubles (Article 1.33 of the Code of Administrative Offenses of the Russian Federation).

Watch a video on the new reporting forms in 2018

Source / official doc: Resolution of the Board of the Pension Fund of the Russian Federation 01.16.2014 No. 2p
Where to take: In the FIU at the place of residence, from January 01, 2017 - in the tax
Delivery method: Paper or electronic
Frequency of delivery: Once a quarter at the end of the 1st quarter, half year, 9 months and one year.
Must be taken before: A paper copy of the report must be submitted no later than February 15, 2017.For electronic reporting, the deadline has been slightly extended, it can be submitted no later than February 20, 2017.
Penalty for late delivery: Minimum size the fine is 1000 rubles, and the maximum is 30% of the amount of insurance payments accrued over the last 3 months.

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

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

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

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

Frequency of delivery

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

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

Separately, for the last quarter of 2016, the form is not submitted, although the final report sometimes mistakenly referred to as RSV 1 for the 4th quarter... Its correct name is RSV-1 for 2016, since it includes indicators with an increasing result not only for the last quarter, but also for all reporting quarters of the year. It should be borne in mind that the legislation of the Russian Federation provides: if the final day of the deadline for submitting the report falls on a weekend or holiday, then the day of the deadline is postponed to the next working day that follows.

A paper copy of the report must be submitted no later than February 15, 2017.

For electronic reporting, the deadline has been slightly extended, it can be submitted no later than February 20, 2017. You must download the RSV-1 form on our website for free, fill out and submit.

Where to take the RSV-1 for 2016

The electronic RSV-1 report form must be submitted by payers whose average number of employees in 2016 is 25 people or more. All other payers can provide reports in one of the ways, at their own discretion: either in paper form or in electronic form.

The report for 2016, as before, should be submitted to the relevant territorial divisions of the Pension Fund at the location of the enterprise or at the place of residence of the entrepreneur. It should be borne in mind that the funds will accept this type of reporting for the last time. From January 1, 2017, the functions of administering pension insurance payments will be transferred to tax authorities, which will subsequently receive reports. At the same time, primary and updated reporting for reporting periods until 2017 will continue to be submitted to the Pension Fund.

Penalty for late delivery

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

New form RSV-1

At the end of 2016, a report is submitted in the same form that was used for reports for the period of 9 months of 2016. The RSV-1 form was put into effect in January 2014 and is used for the last time when submitting reports on the results of 2016.

From the first quarter of 2017, new reporting, the form of which has already been approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551. This is due to the transfer of the administration of insurance payments under the control of the tax service, which is provided for by Federal Laws of 03.07.2016 No. 243 FZ and 250 FZ. For this reason, at the end of the 1st quarter of 2017, payers will already need to report to the Federal Tax Service on new forms.

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In order to submit reports on insurance premiums for the 4th quarter of 2017, entrepreneurs and organizations need to use a certain form of document, and therefore it is important to find out whether the calculation form has changed or not. From the article you will get the answer to this question.

Terms of delivery of RSV for 2017

Before considering the document form, we remind you about the time frame for submitting the calculation of insurance premiums in 2017 - 2018:

• before May 2, 2017 - for the 1st quarter of 2017;
• before July 31, 2017 - for the six months of 2017;
• before October 30, 2017 - for 9 months of 2017;
• before January 30, 2018 - for the 4th quarter of 2017.

Some due dates for the calculation of insurance premiums are postponed to other days due to the fact that the deadlines fall on holidays (weekends), for example:

• delivery of the calculation for the 1st quarter of 2017 is postponed from April 30, 2017 (Sunday) to May 2, 2017 (Tuesday) - this is the first working day after May 1;
• the delivery of the calculation for the six months of 2017 is postponed from July 30, 2017 (Sunday) to July 31, 2017 (Monday).

As for the calculation of insurance premiums for 9 months and for the 4th quarter of 2017, there are no transfers, and the deadlines for submitting reports are not shifted to other days.

Terms of delivery of RSV for the 4th quarter of 2017

As already mentioned, the calculation of insurance premiums for the 4th quarter of 2017 must be submitted no later than January 30, 2018. This day falls on Tuesday.

Violation of the deadline for the delivery of the document threatens the imposition of a fine of 5% of the amount of insurance premiums for the period of 2017 (for each month of delay in payment, full or incomplete). Such responsibility will occur if the organization or individual entrepreneur does not have time to pay the fees before 01/30/2018.

If there are no debts on insurance premiums, but the calculation of insurance premiums has not been submitted within the time period established by law, then the employees of the tax inspection can charge a minimum fine of 1,000 rubles.

This is stated in article 119 of the Tax Code of the Russian Federation (paragraph 1).

For late submission of the report for the 4th quarter of 2017, you will have to pay back taxes. In such a situation, the amount of the fine will be minimal (based on the letter of the Federal Tax Service No. GD-4-11 / 22730 dated November 09, 2017).

New control ratios in RSV for the 4th quarter of 2017

Filling in the RSV for the 4th quarter of 2017 involves taking into account the new control ratios. Recall that the list of grounds was expanded, according to which the IFTS received the right to recognize the calculation of insurance premiums not provided. New conditions for a document to be considered not submitted are contained in article 431 of the Tax Code of the Russian Federation (paragraph 2, paragraph 7).

The adjustments boil down to the fact that errors in Section 3 for each of the individuals are not permissible in some indicators. For convenience, we will present them in the form of a table:

Please note that the summary information in the columns listed above in the table with respect to all individuals must correspond to the summary data, which are reflected in subsections 1.1 and 1.3.

What form should be used to submit the calculation of insurance premiums for the 4th quarter of 2017?

Order of the Federal Tax Service No. ММВ-7-11 / 551 dated 10.10.2016 approved the form for calculating insurance premiums, which must be submitted by individual entrepreneurs, as well as organizations that are policyholders. This form is applied starting from the delivery of the RSV for the 1st quarter of 2017.

This form must be filled in to submit the calculation for all periods of 2017. Order No. ММВ-7-11 / 551 contains the procedure for filling out the document and its electronic form.

In what form should I take the RSV in 2018: new or old?

The new form of RSV has already been developed by employees of the Federal Tax Service of the Russian Federation. The document form is available on the Unified portal for posting draft regulations.

It is important to note that the form for calculating insurance premiums developed by the Federal Tax Service does not imply a new form, but a new version of the existing RSV form.

We can highlight some of the main adjustments made by the Federal Tax Service to the updated RSV form, namely:

1. In Appendix 2 "Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity", new fields have been added.

2. There is no application that contains data on the use of the reduced tariff set for the period up to 2018.

3. Added the field “Payer's rate code” to Appendix 2 to Section 1.

4. Added a new variable called "Correction Type" in Section 3 of the document (for personalized data of individuals). It will be necessary to indicate which calculation is rented:

• original;
• corrective;
• canceling.

In addition to these changes, the updated version of the RSV form should not contain digital indicators with a minus sign.

In accordance with the project, the order of the Federal Tax Service of the Russian Federation will enter into force starting from 01.01.2018. The updated RSV form will need to be used to submit the calculation for the 1st quarter of 2018 (that is, before May 3, 2018).

To submit a calculation for the 4th quarter of 2017 by January 30, 2018, you must apply the old form of the document. This rule applies to both paper and electronic report formats.

Form RSV for the 4th quarter of 2017

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Form RSV-1

Home → Reporting → Reporting to the FIU → Form RSV-1

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

Full name of the RSV-1 form - Calculation of accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund Russian Federation, insurance premiums for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds by payers of insurance premiums who make payments and other remuneration to individuals.

The calculation of RSV-1 reflects the accrued and paid amounts for:
- SPP (insurance part of the pension)
- PPP (funded part of the pension)
- FFOMS (Federal Fund of Compulsory Health Insurance)
- TFOMS (territorial compulsory health insurance funds)

The billing period for RSV-1 is a calendar year.

The reporting periods are the first quarter, half year, nine months, year. RSV-1 is handed over on a quarterly basis, the data are on an accrual basis from the beginning of the year.

Completion date of RSV-1: by the 15th day of the second month following the reporting period:
RSV-1 completion date for the 1st quarter - until May 15;
deadline for delivery of RSV-1 for half a year - until August 15;
deadline for delivery of RSV-1 for 9 months - until November 15;
The deadline for the completion of the RSV-1 for the year is 15 February.

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

For example, if the organization was created on April 14 (this is the second quarter), then the first reporting to the Pension Fund of Russia is submitted for half a year before August 15.

Please note: despite the fact that the organization was created on April 14, reports are submitted for half a year: from January 1 to June 30.

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

RSV-1 and personalized accounting are submitted to the Pension Fund at the same time. It is impossible to hand over RSV-1 separately without submitting a personalized accounting. Exception: delivery of zero RSV-1. In this case, fund employees do not require zero individual information.

Examples of filling RSV-1

Directory of codes of rates of payers of insurance premiums.
An example of calculating RSV-1 for the 1st quarter of 2011.
An example of calculating RSV-1 for the half of 2011.
An example of calculating RSV-1 for 9 months of 2011.

RSV-1 in electronic form

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

Until what date should I take the RSV-1 for the 3rd quarter of 2016?

Completion date of RSV-1 in 2016

Legal entities are required to fill out and submit a report to the RSV-1 pension fund on a quarterly basis, if records are maintained in an organization or an entrepreneur registered as an employer. Even if in 2016 the organization did not pay salaries and did not pay other income to individuals.

The deadlines for the delivery of the RSV-1 PFR depend on how you are going to fill out and submit the calculation. The RSV-1 PFR form was approved by the Resolution of the PFR Board dated January 16, 2014 No. 2p (as amended by the Resolution No. 194p dated June 4, 2015). You have already filled out this form when you reported for the six months and for the 1st quarter of 2016.

RSV-1 for the 3rd quarter of 2016: deadlines for submitting the report

The general rules are as follows. If you fill out a report on paper and bring it personally to the FIU, you must submit the form no later than the 15th day of the second month following the reporting period (clause 1 of part 9 of article 15 of Federal Law No. 212-FZ of 24.07.2009, hereinafter - Law No. 212-FZ).

Thus, the last deadline for submitting the RSV-1 paper form for the 3rd quarter of 2016 will be November 15, 2016.

For electronic reports, the deadlines are different. The PFR RSV-1 form in electronic form via the Internet should be sent to the pension fund no later than the 20th day of the second month following the reporting period.

So the last day for submitting the electronic report RSV-1 to the PFR for the 3rd quarter of 2016 will be November 21. Since November 20, 2016 is Sunday, the deadline is postponed to the next working day (part 7 of article 4 of Law No. 212-FZ).

Delivery of the RSV-1 report for the 3rd quarter of 2016 in the table

Who is required to report electronically over the Internet

If your company had an average number of employees in the past 2015 of more than 25 people, you must submit the RSV-1 PFR form only in electronic form (part 10 of article 15 of Law No. 212-FZ). The same obligation is for organizations that registered in the current year, but paid income to more than 25 employees or other individuals.

Pay attention to this moment. If you are required by law to report electronically, but have submitted the calculation on paper, you face a fine. The amount of the fine for such a violation is 200 rubles. (Part 2 of Art. 46 of Law No. 212-FZ).

If your firm has paid 25 employees or less in the past and this year, you have a choice. You can fill out the RSV-1 calculation on paper. It can be brought to the pension fund in person or sent by mail. You also have the right to fill out the electronic calculation of the RSV-1 PFR and send it to the pension fund via telecommunication channels.

What are the penalties for violating the deadline for submitting the RSV-1 PFR report in 2016?

If you submit the RSV-1 report after the deadline, your company or entrepreneur will face a fine (Part 1 of Art.

46 of Law No. 212-FZ). The amount of the fine depends on the amount of contributions assessed for the last 3 months and the duration of the delay. So, if you are late with the report for the 3rd quarter, the fine will be calculated from the contributions payable for July - September 2016. The penalty is 5% of the amount of contributions payable for each full and incomplete month of delay. In this case, the minimum amount of the fine is 1000 rubles, and the maximum is equal to 30% of the assessed contributions for the last 3 months. Thus, for a delayed zero settlement, you will be charged a minimum fine of 1000 rubles.

For being late with the report, officials of your organization will also be fined: the director or the chief accountant. The administrative fine ranges from 300 to 500 rubles. (part 2 of article 15.33 of the Administrative Code of the Russian Federation).

By the way, fines are also threatened for inaccurate or incomplete information of personified accounting in the calculation of the RSV-1 PFR. If, during a desk audit, the Pension Fund of Russia discovers that you have filled out section 6 of the report incorrectly, the pensioner may, in court, collect a fine from the insured in the amount of 5% of the amount of pension contributions accrued for payment (Article 17 of the Federal Law dated 01.04.96 No. ). The basis for calculating the penalty is the contributions for three months of the reporting period for which false (incomplete) information was submitted.

According to the judges, the fine should be calculated only on the basis of the amount of contributions from the income of employees in respect of which mistakes were made. The total amount of insurance premiums accrued for the organization as a whole cannot be the basis for calculating the fine (determination of the Supreme Arbitration Court of the Russian Federation dated April 28, 2011 No. VAS-4911/14, Resolution of the Arbitration Court of the Moscow District No. F05-702 / 2015 dated February 24, 2015, FAS West Siberian District dated 11.02.2014 No. A75-1595 / 2013).

Based on materials: www.26-2.ru

FTS officials have developed new form calculation of insurance premiums. New form published on the Single portal for posting draft regulations. But to be more precise, the project involves approving a new edition of the form for calculating insurance premiums, and not a new form.

As for the changes, for example, the updated form does not contain an annex containing information on the application of the reduced tariff established for the period until 2018. In Appendix 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood”, new fields have appeared.

The changes also affected, for example, section 3, which is required for personalized information of individuals. It has a new attribute "Adjustment type". Accountants will, as in SZV-M, put a mark in it about what form they are passing: initial, correcting or canceling. In the order of filling, they indicated that the calculation should not contain digits with minuses. And in Appendix 2 to section 1, the field “Payer's rate code” was added. The changes also affected other calculation applications.

However, the draft stipulates that the new order will enter into force on January 1, 2018 and will be applied starting from the submission of the calculation of insurance premiums for the first quarter of 2018.

Deadlines for submission of calculations for insurance premiums in 2018: table

Hand over the calculation no later than the 30th day of the month following the reporting (settlement) period. If the deadline falls on a weekend, then the calculation can be submitted on the next working day after it.

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Such rules are established by paragraph 7 of Article 431, paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation.

The reporting period for the calculation of insurance premiums is the first quarter, six months, nine months. The settlement period is a calendar year. This is provided for by Article 423 of the Tax Code of the Russian Federation.

The heads of peasant (farmer) households without hired workers submit the calculation once a year until January 30 of the calendar year that follows the expired billing period. Therefore, no later than January 30, 2018, they submit the calculation for 2017.

Delivery method in 2018

Organizations and individual entrepreneurs in 2018 submit a calculation to the IFTS at the place of registration. The method of filing depends on the average number of employees for the previous reporting (settlement) period:

• 25 people and less - in electronic form or on paper;
• more than 25 people - strictly in electronic form.

This is stated in paragraph 10 of Article 431 of the Tax Code of the Russian Federation.

If you break the deadlines

What will happen if in 2018 you violate the deadlines for the delivery of calculations for insurance premiums?
For late submission of the calculation, the tax office can fine an organization or an entrepreneur. The amount of the fine is 5 percent of the contributions that must be paid (paid in addition) based on this calculation. When calculating the penalty, the inspectors will deduct the contributions that you transferred to the budget on time from this amount.

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 calculated and reporting period for insurance premiums in 2018 - this is the 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 - territorial division of the Federal Tax Service Inspectorate.

What affects the deadline for the delivery of the RSV

Notwithstanding the foregoing, the RSV report is often filed a little later than the designated date on perfectly 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 paragraph 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.

Additionally, in order to understand when exactly it is required to pass the RSV, one should take into account the rules of recreation for citizens, which are annually adopted by the RF Government. Holidays are approved by the Government - for 2018, decree No. 1250 of 10/14/17 is in effect. For reference, you can use the information provided in production calendars, where it is detailed 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 - the due date according to the general rules falls on 04/30/18, but due to the official transfer of the weekend from April 28 to April 30, as well as taking into account the May holidays (1st and May 2) the deadline for submitting the form is 05/03/18.
• RSV for the 2nd quarter of 2018 (half-year) - data should be submitted by 30.07.18.
• RSV for the 3rd quarter of 2018 (9 months) - to report to the payers of the SV should be no later than 30.10.18.
• RSV for the 4th quarter of 2018 (year) - the deadline for the delivery of the 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 is also allowed 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 retained the duration of the reporting and settlement periods.