Rsv 1 in the year Appendix 2. Sample filling out the calculation of insurance premiums. In what cases the calculation will be considered not submitted

The first new Calculation of insurance premiums must be submitted to the Federal Tax Service Inspectorate for the first quarter of 2017 before May 2, then quarterly with an accrual total

Starting from the new reporting period of 2017, that is, from the first quarter, all policyholders are required to submit to the tax authorities at the place of registration of the company (if the company has separate subdivisionspaying salaries to individuals, then - at their location) or the place of residence of a merchant in the status of an individual entrepreneur, a new calculation of insurance premiums. Out of habit and for convenience, the calculation is called RSV, although in the order of tax authorities dated 10.10.2016 No. ММВ-7-11 / 551 @ the form is called "Calculation of insurance premiums" and does not have an abbreviation. Submission form - KND 1151111.

Note that if you submit clarifying information for the settlement periods preceding 2017, then, as before, they need to be sent to pensioners using the previously valid form.

To calculate insurance premiums, use the functions and capabilities of the convenient program "Buchsoft: Salary and Personnel".

Composition and filling rules

The Calculation Form includes:

• Title page.
• Section 1 includes summary information on the payment of insurance premiums to the budget.
• Subsection 1.1 of Appendix No. 1 of Section 1 contains information on the calculation of pension contributions,
• Subsection 1.2 of Appendix No. 1 of Section 1 includes data on the calculation of contributions for compulsory health insurance.
• Appendix No. 2 of Section 1 contains information on the calculation of social insurance contributions for sickness and maternity.
• Section 3 is personal data about all insured individuals of the policyholder.

The above parts of the form are mandatory for everyone, other applications and Calculation subsections are filled in and submitted only if data is available.

The procedure for filling out RSV 2017

Then you should go to Subsection 1.1 of Appendix No. 1 of Section 1 and fill in the information on pension contributions. To do this, you need to sum up and transfer information from the already completed Section 3. Please note that the indicators of Section 3 in total must coincide with the data in Section 1.1.

After we proceed to filling in the information about compulsory medical insurance unified calculation of insurance premiums - Subsection 1.2 of Appendix No. 1 of Section 1. These values \u200b\u200bare indicated only in this part of the form and do not appear anywhere else.

Then we begin to form Appendix No. 2 of Section 1 - mandatory social insurance contributions. If in the estimated quarter the insured incurred expenses on sickness and benefits paid to employees, then these indicators must be indicated in additional Appendix No. 3 of Section 1, and in Appendix No. 2 of this Section, fill in line 070.

The latter is to fill in Section 1 itself, which contains summary information on the amounts of insurance premiums paid to the budget.

The new form of a unified calculation of insurance premiums has a continuous numbering of sheets, therefore, we number only the completed sheets at the very end of the formation of data. In a special line on the Title Page, we indicate the total number of sheets. Under each Section there is a place for the signature of the manager and the date, fill in these lines.

How to present RSV 2017?

The first new Calculation is required to be submitted to tax officials for the first quarter of the current year, then on a quarterly basis with a cumulative total: for six months, nine months and for a calendar accounting year. Such requirements are spelled out in article 423 and paragraph 7 of article 431 of the Tax Code of the Russian Federation, the new edition of which began to operate on the 1st of this year.

Deadlines for submitting the new form

With the arrival of the new year and the new Calculation, the timing of its submission has also changed.

According to the requirements of clause 7 of Article 431 of the Tax Code of the Russian Federation, the deadline for submission is: before the 30th day of the month following the billing quarter.

If the day of submission of information falls on a weekend or a public holiday, then by general rule, prescribed in clause 7 of Article 6.1 of the Tax Code of the Russian Federation, the deadline is postponed to the next working day. Thus, in 2017, the calculation of RSV 2017 must be submitted to the tax authorities:

• For the 1st quarter - until May 2, 2017.
• Half a year before 31 July 2017.
• For 9 months - until October 30, 2017.
• For 2017 - until January 30, 2018.

In 2017, instead of RSV-1 and other forms pension reporting it will be necessary to submit a new calculation of insurance premiums to the tax office. See the table for all deadlines.

One of the key changes in 2017 is the new deadlines for submitting reports on insurance premiums (Federal Law No. 243-FZ of 03.07.2016).

It is no longer necessary to hand over the usual calculation in the RSV-1 form in 2017 based on the results of the 1st quarter, six months, 9 months and a year. Instead of RSV-1, RSV-2, PB-3 and several tables from the old 4-FSS form, since 2017, policyholders must submit to the inspectorate a new calculation of insurance premiums (approved by order No. MMV-7-11 / 551 dated 10.10.2016 @).

The reporting periods for the new calculation of insurance premiums are 1 quarter, half a year, nine months. Settlement period - year.

The last time to hand over the RSV-1 in 2017 is at the end of 2016. The deadline for the calculation is February 15 and 20 for reporting in paper and in electronic format respectively.

Terms of delivery of RSV-1 in 2017 (as part of the calculation of insurance premiums)

For the first time, a new calculation of insurance premiums is submitted by companies in the 1st quarter of 2017. Deadline - no later than the 30th day of the month following the reporting or billing period.

Deadlines for submission of the calculation of insurance premiums in 2017

If the last day of the deadline for submitting the calculation falls on a weekend or a non-working holiday, then the next working day following it is considered the day of the end of the period.

New penalties for failure to submit reports on insurance premiums on time in 2017

Previously, fines for insurance premiums were spelled out in article 47 Federal law No. 212-FZ. But since 2017, the law has expired. Now the procedure for liability for non-payment of contributions and failure to submit reports is established by the Tax Code of the Russian Federation.

The penalty for failure to submit the calculation of insurance premiums on time will be 5% of the unpaid tax amount for each full or incomplete month from the date set for the delivery of the calculation, but not more than 30% the specified amount and not less than 1,000 rubles (Article 119 of the Tax Code of the Russian Federation).

How to clarify old contributions to the FIU from 2017

It is possible to correct information in RSV-1 only in the calculation for the next period. But the last period for the RSV-1 form is 2016, there will be no next ones. Therefore, to correct information on fIU employees prepared two new forms: SZV-KORR and SZV-ISH. They are accompanied by a form of information on the company as a whole EFA-1 (project on pfrf.ru in the section "Drafts of PFR Regulations" and here).

Fill out the new forms if you decide to submit or correct information for periods prior to 2017 after January 1.

The company will send the SZV-ISH form if it has not submitted the information on time and will submit it only in 2017. The SZV-CORR form is needed to correct information on employees for the periods up to 2017. If the company adjusts the contributions, then together with the new reports, submit the calculation of RSV-1 in the form of the period that you are correcting.

RSV for the 3rd quarter of 2018 is handed over by all employers, even if they did not actually conduct any activity. How to correctly fill out the calculation of insurance premiums and what to pay special attention to? Where can I download the EPCB form and sample for the 3rd quarter of 2018 for free? Answers to these and other questions, as well as detailed instructions on entering credentials in the RSV for the 3rd quarter, we will consider in the material below.

Who takes EPCB for the 3rd quarter of 2018

ERSV is represented in the Federal Tax Service by all employers: legal entities and individual entrepreneurs.

Attention! If there were no charges in favor of employees, policyholders are required to submit a zero calculation, indicating the values \u200b\u200b"0" in the mandatory sections and attachments. Entrepreneurs who do not employ hired personnel have the right not to submit this form.

RSV for the 3rd quarter of 2018 will be submitted by the insured to the tax authorities in the form approved by the order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551 @ (КНД 1151111). The officials did not make any changes to the RSV form in the third quarter of this year.

For the 3rd quarter, the RSV form is filled out according to data on insurance premiums, accrued on an accrual basis from payments to workers during the first 9 months of the calendar year. The last day when an accountant can pass the RSV for the 3rd quarter of 2018 without negative consequences for his company is 10/30/2018 - Tuesday. In case of delay, the enforcers will impose penalties.

Important! For late submission of EPCB, tax authorities also have the right to block the current account. Details

Nuances of filling out the RSV report for the 3rd quarter of 2018

For 9 months of 2018 the following is filled in:

On the title plate, when entering accounting information in the RSV for the 3rd quarter, indicate code 33 in the "Settlement (reporting) period" field. Otherwise, the RSV title for 9 months is filled in the same way as for the half year of 2018.

The sums of insurance premiums in a single DAM for 9 months are fixed on an accrual basis. In section 1 on lines 030, 050, 070, 090, 110, 120, the data is indicated as the total amount for January - september, and for lines 031-033, 051-053, 071-073, 091-093, 111-113, 121-123 - directly for the 3rd quarter, broken down by months.

ATTENTION! Lines of section 1, which are prohibited to be filled in at the same time:

• block of lines 110 -113 - fixes the amount of social contributions to VNiM to be paid;
• block of lines 120 -123 - contains the amount of excess of social payments over social contributions to VNiM.

For lines 010-062 of subsection 1.1 and lines 010-060 of subsection 1.2 of Appendix 1 to section 1 of the RSV for the 3rd quarter, similar filling rules apply - data on assessed contributions are indicated:

• on an accrual basis since the beginning of 2018;
• in total for the last 3 months of the reporting period, in in this case for July, August, September;
• for each month 3 quarters separately.

Sample of filling in RSV for the 3rd quarter

To help you understand the sequence and procedure for entering data into the unified RSV for the 3rd quarter of 2018, our experts have completed a calculation for you based on the following data:

LLC "Quorum" on OSN takes accounting and tax accounting of small companies for outsourcing. Contribution rates are standard, no incentives.

There are 3 specialists in the staff with whom labor contracts have been concluded, there are no contractors:

"Quorum" transfers social benefits to employees, and then reimburses them from the FSS.

When delivery of RSV for the 3rd quarter of 2018, the “Quorum” accountant will fill in the title and all mandatory sections, subsections and appendices. Please note that the "Quorum" will hand over the RSV with the completed Appendix 3 of Section 1, since the company has social benefits in favor of Alina Georgievna Fedorenko. In section 3, the legal entity will indicate the personal data of each member of the labor collective, as well as payments to them and accrued pension contributions.

For more details on the EPCB sample for 9 months of 2018, we recommend link .

Outcome

RSV for the 3rd quarter of 2018 is filled in according to the same rules as in the 2nd quarter.

During this year, officials issued several important clarifications on the nuances of filling out a single calculation, as well as on issues of accrual social contributions... A special section of our site will help you read about them, as well as learn about all the innovations in a timely manner.

Any person who uses the labor of employees must mandatory arrange to pay for them the appropriate insurance premiums for social payments, and at the same time, accordingly, draw up reports to state bodies to confirm the fulfillment of their duties.

At the same time, the current legislation is constantly changing, in connection with which the requirements for paperwork adopted for one year may turn out to be practically invalid already in the next due to all kinds of edits and adjustments.

Dear Readers! The article talks about typical ways of solving legal issues, but each case is individual. If you want to know how to solve your problem - contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and WITHOUT DAYS.

It is fast and IS FREE!

In particular, this also applies to such a document as a settlement form, for which a new form was developed for 2019.

Insurance premiums

RSV-1 is a fairly important reporting form, the features of filling it out is better for any head of the organization, regardless of which tax regime it works because it will avoid a number of problems, as well as unnecessary attention from the employees of the Federal Tax Service.

The document itself is a calculation of the accrued and paid insurance premiums, and it simultaneously contains information on all payments that are made to the Fund social insurance for compulsory medical support of citizens, as well as the Pension Fund, from which payments are made to individuals upon reaching a certain age.

Innovations from 2019

A radical change in the format of reporting that should be submitted by entrepreneurs on insurance premiums during 2019-2017 is primarily due to the fact that the administration of insurance premiums is now almost entirely handled by the Federal Tax Service, and only a small part was left to the Social Insurance Fund. available powers. In this regard, the officials took a number of decisions, and in particular, this concerned the cancellation of the RSV-1 and RSV-1 forms, as well as the introduction of a new documentation format instead of the old form.

In addition, the reason for making such decisions is that the norms related to insurance premiums are now within the limits Of the Tax Code, moreover, they were reformulated and supplemented in such a way that they looked similar to other provisions of this legislative act.

In addition, an important point is that tax officials are likely to check the compliance of the new reporting with the established rules as closely and strictly as possible, and these checks will be much more stringent in comparison with how they are carried out in the Pension Fund or the Social Fund. insurance.

Unified reporting

Now for the first quarter of 2019 and the rest reporting periods will need to tax authorities instead extrabudgetary fundsas it was before. It is worth noting the fact that new reporting was adopted by the employees of the Federal Tax Service back in 2019 and it bears the name as "Calculation of insurance premiums", at the same time replacing all pension calculations and 4-FSS. This document must be submitted every quarter, which, on the one hand, deprives the company of the need for monthly reporting, which was the main problem with the preparation of the standard RSV-1 form.

A single settlement can be submitted both in paper and in electronic form, but at the same time, if the company employs more than 25 people in total, it will need to submit reports to the tax office only in electronic form using special communication channels, as well as using a special digital signature. In paper form, reporting can only be submitted to those persons who have a smaller number of employees.

At the same time, one should not think that now in 2019 there is no need to submit reports to the Pension Fund, since the RSV-1 form must be submitted at least by the end of 2019.

An example of filling out the RSV-1 calculation form

Reporting should be submitted as a single file, and at the same time it does not need to be divided into bundles as it was required in the case of RSV-1 registration.

As an example, it is worth considering the private entrepreneur I.I.Karyakin, who, during the first quarter of 2019, accrued insurance contributions from salaries in favor of one employee. This entrepreneur uses a simplified taxation system, and at the same time uses the standard rate for the payment of insurance premiums.

All transfers that are subject to contributions in favor of G.V. Igorov are within the amount of 30,000 rubles for each month, of which during the first quarter it was charged for each month of contributions:

Thus, the total salary of the entrepreneur Karjakin I.I. amounted to 90,000 rubles, and the contributions were paid, respectively: 19,800, 4,590 and 2,610 rubles, respectively. In this case, it is not necessary to indicate the FSS NS and PZ in the process of drawing up this calculation, and in addition, a separate report to the FSS is also drawn up on the transferred contributions.

If during the billing period expenses were allocated to ensure social insurance at the expense of budget funds, then in this case they must be shown in Appendix No. 1 to the first section, as well as in line 070 of Appendix No. 2 of the same section. IN this example there are no such payments.

You need to fill out the following documents:

The filling procedure itself should look like this:

Sample of filling out the RSV-1 form:

Methods and terms of delivery to the FIU

Depending on the form in which reporting on insurance premiums is filed, the deadline for processing all documentation also changes. Thus, in paper form, reports must be submitted no later than the 15th day of the month that follows the reporting period, while in electronic form documents can be submitted five days later - until the 20th day of this month.

At the same time, it is worth noting the fact that if the last day stipulated for filing reports falls on a non-working day or a day off, then the day of the expiration of the term will be considered the working day immediately following it.

Online check of the report

The correct preparation of reporting on the RSV-1 form is not such a simple procedure, and therefore, recently, a fairly large number of specialized resources began to appear on the Internet, with which you can check how correctly the form was filled out. In the majority of cases, professional specialists use programs such as CheckXML or CheckXML-UFA.

The vast majority of resources use only up-to-date programs, and the use of outdated software is excluded, so you do not have to worry about the correctness of the check. If in the process of checking the document any errors are found, you can always seek help from the specialists of one or another resource in order to make the necessary adjustments.

It is worth noting the fact that in the vast majority of cases, the development of applications was carried out with the involvement of specialists from the Pension Fund, the Federal Tax Service Inspectorate and the FSS.

Attention!

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

Mainly RSV 2018 tax authorities will check only with 6-NDFL. At the same time, one indicator is important for controllers - the total value of all payments in favor of individuals

There is not much time left before the submission of the calculation of insurance premiums for 2018. We remind you that the calculation is quarterly and is submitted before the 30th day of the month following the reporting period. Calculation for 2018 is due until January 30, 2019 (Wednesday).

Now is the time to start gathering the information you need for a new report. By properly preparing all the data, you will minimize the risks of discrepancies detected by the controllers. Tax authorities will check the information provided according to a certain method. In total, the calculation includes 311 internal comparison breakpoints. But, more importantly, officials will check the calculation against the 6-NFDL figures. What information should converge, we will analyze in today's material.

Attention! Especially for accountants, we have prepared reference books and documents that will help you to fill in the RSV correctly and submit it to the tax office in a timely manner:

You can fill in the RSV online in the BuchSoft program. She will do it in 3 clicks, on the current form, taking into account all changes in the law. The program will fill in the calculation automatically. Before being sent to the tax office, the form will be tested by all verification programs of the Federal Tax Service. Try it for free:

Fill in PCB online

Why might the calculation be rejected?

According to the regulatory legal provisions RSV 2018 will not be adopted by the tax authorities in two cases:

• the data from Section 1 and the total indicator of all insurance premiums for Sections 3 of the new calculation do not converge;
• errors were found in the information about employees (incorrect full name, SNILS, TIN).

If other pCB discrepancies 2018 will be adopted, but the inspectors will require explanations during the verification process, which must be sent or the report must be corrected within 5 working days (clause 3 of article 88 of the Tax Code of the Russian Federation).

The Tax Service of the Russian Federation issued a letter dated 13.03.2017 No.BS-4-11 / 4371 @, which contains control ratios RSV 2018 and sorted out some contradictory situations. If errors are identified that prevent the tax authorities from accepting the calculation, officials will notify the company about this. After making corrections, the calculation must be sent again.

In this case, it is necessary to submit not a "corrective", but a "primary" calculation, but with corrected errors. On paper, the updated "primary" calculation is submitted within 10 working days after receipt of the notification, and when sent electronically via the TCS - within 5 working days (clause 7 of article 431 of the Tax Code of the Russian Federation).

See also:

• Correct calculation of insurance premiums for the 4th quarter of 2018 (sample filling);

Reconciliation of reports on insurance premiums - what should converge with what?

Let us examine what information from other mandatory reports will be verified by tax inspectors with the data in RSV 2018 for the year.

RSV 2018 and SZV-M

Tax authorities will check lines from 070 to 100 of Section 3 of RSV 2018 with personalized information about employees (in the same way, the FIU checks the employee's data in SZV-M). The inspectors will check for discrepancies in the names of employees, SNILS numbers and, if available, INN. The check will be carried out from the database of the automated information system.

If at least one inaccuracy is found, the calculation will not be accepted. As we have already noted, the tax authorities will notify the company of this.

Addendum to the article: on the inclusion of data from forms SZV-M in section 3 Calculations of insurance premiums to the IFTS is written in the letter of the Ministry of Finance of Russia dated April 17, 2017 No. 03-15-06 / 22747.

Intra-settlement check

Inspectors will also be interested in the correctness of the data on the number of insured persons entered in RSV 2018. These are subsections 1.1, 1.2, 1.3.1, 1.3.2 Appendix 1, Appendix 2 to Section 1 of the Calculation.

The controllers will review the information on the number of all insured persons and check whether this number is less than the number of employees from whose salary the insurance premiums are calculated. The number of insured persons cannot be less than the number of employees employed by the company for whom the contributions are paid. Reconciliation will be carried out for each reporting month and will require explanations if discrepancies are found. In response, you need to send a clarifying calculation to the IFTS at the place of registration.

RSV 2018 and 6-NDFL

Mainly RSV 2018 tax authorities will check only with 6-NDFL. At the same time, one indicator is important for controllers - the total value of all payments made in favor of individuals working in the company. This is line 030 of Subsection 1.1 to Section 1 of RSV 2018.

The verifiers will check this line with line 020 of Section 1 6-NFDL, which indicates the amount of income of individuals. If the data does not agree, officials will demand explanations from the company.

Please note that if you filed 6-NDFL for 2018 with the IFTS, then RSV 2018 will also have to be submitted to the tax authorities. Moreover, this must be done even if in reporting quarter all income paid to individuals were not subject to insurance premiums by law. Such a note was made in the letter of the Federal Tax Service of the Russian Federation of March 13, 2017 No. BS-4-11 / 4371 @.