Before you, an additional material for the seminar report "First-class reporting for the first quarter" (Lecturer Dybov A.I. - Deputy Chief Editor of the Journal "Home Book. Conference Hall"). Published in the publication "Home Book. Conference Hall" 2014, No. 02.
It is necessary to explore Section 6 of the new calculation of contributions to the FIU, as you will understand: Almost in all this is a well-known form of CZB-6-4 personified reporting, which has now become part of the overall calculation. Accordingly, the number of sections 6 in it will be equal to the number of employees who received at least a penny from January 1. If during this period, the payout was not accrued, section 6 in the composition of the calculation does not turn on. But this, as we agreed, for the existing organization is hardly possible.
Now take a look at the table.
Filling subsections 6.1-6.8 new form RSV-1 PFR
| Subsection | What you need to point |
| 6.1. Information about the insured person | F. and. about. worker and reduce it |
| 6.2. Reporting period | Code of the reporting period and calendar year |
| 6.3. Type of adjustment of information | The sign "X" is marked by one of three types: - initial (information is submitted for the first time); - Corrective (changes previously filed information); - canceling (complete cancellation of previously filed information) (see also explanations to subsection 6.6) |
| 6.4. Information about the amount of payments and other rewards accrued in favor individual 6.7. Information about the amount of payments and other remuneration in favor of an individual employed on ... types of work with which are accrued ... Contributions at an additional rate ... | The main differences from the similar subsections of the former form of SZV-6-4: - The data is reflected not only for 3 months of the expired quarter, but also a growing outcome since the beginning of the year; - in subsection 6.4 Payments within labor relationship and according to civil law agreements are not divided, but are indicated by a single amount; - in subsection 6.4 you need to specify the letter code of the insured person category; In subsection 6.7 - the code of a special assessment of working conditions. Codes are contained in Appendix 2 to the procedure for filling the calculation; - If, within 3 months of the expired quarter, the category in the insured person or the results of special fees changed, information in subsections 6.4 and 6.7 are reflected according to categories by category. If, for 3 months of the expired quarter, the taxable payments were not charged, subsections 6.4-6.8 are not filled and the composition of section 6 does not include |
| 6.5. Information about the accrued insurance contributions | The amount of pension contributions accrued in all tariffs (including additional) for 3 months of the expired quarter, except contributions calculated from the payments that exceeded limit base (for 2014 - 624,000 rubles.). Unlike the form of the SZV-6-4, the amount paid is not reflected |
| 6.6. Corrective information | The reporting period, the year and the amount of contributions to the FIU, due to the adjustment of the previously presented information, disaggregated pension contributionsRelated to payments for 2014 and subsequent years, and contributions from payments for 2010-2013. Subsection 6.6 may be present only in Section 6 of the calculation for the correction period of the error in which the subsection 6.3 is marked as "source". If the adjusted payments were accrued after 01.01.2014, partitions 6 are also included in this calculation separately, sections 6.3 "Corrective" or "canceling" (See Explanations to Subsection 6.3). If the corrected payments were accrued until 01.01.2014, together with the calculation, in which Section 6.6 is filled, it is necessary to present corrective (canceling) information of personalized accounting for old forms |
| 6.8. Work period for the last 3 months of the reporting period | Full analogue of a table from the form of the SZV-6-4. All necessary codes are contained in Appendix 2 to the order of filling in the calculation of the RSV-1 of the PFR |
What remains to say about the section 6 of the new form of RSV-1 PFR? Filled sections are formed in packs of 200 pieces: marked "source" in subsection 6.3 - separately, with the mark "Corrective" - \u200b\u200bseparately and, finally, with the mark "canceling" - separately. Summary of packs are transferred to Subsection 2.5 of the calculation:
- in its table 2.5.1 summarizes information about "source" packs;
- Table 2.5.2 - information about "corrective" or "canceling" packs.
All, the calculation of the RSV-1 is ready to be sent!
I note that because the personalized information was part of it, when the payer, with the presentation of the calculation or its failure submission, will be punished twice. Penalties will be:
- under Article 46 of Law No. 212-FZ - 5 percent of the amount of contributions to the FFR and FFOMs, accrued for 3 months of the expired quarter for each full or particular month delay, but not more than 30 percent of the specified amount and at least 1000 rubles;
- under Article 17 of the Law of 01.04.1996 No. 27-FZ - 5 percent of the amount of contributions to the FIU, accrued for 3 months of the expired quarter, without limiting the upper limit.
If you remember, there is also a case with the calculation of the form-4 FSS, represented in the Socration. After all, in him and information about the contributions for disease insurance and due to motherhood, and information on contributions "on injuries", so late for the calculation is fraught with two fines: according to Law No. 212-FZ, as well as by law 125-ФЗ.
By the way, the calculation of contributions to the FSS also updated. Inssentual changes in the form of 4 FSS are made by order of the Ministry of Labor of 11.02.2014 No. 94n. From the title leaf, the field was removed for the code of the OKATO, but the field for the OCTMO code did not enter. Added Table 4.5 for entrepreneurs on a patent not paying contributions to the FSS. Table 10 adjusted in connection with the replacement from January 1, 2014 attestation of jobs on their special fees. In addition, this table was made mandatory for the presentation as part of the calculation of 4 FSS, regardless of whether you carried out special fees and medical examinations of workers or not.
In section 6 RSV-1 Personalized accounting 2016 Accountants transfer special rules. In this material we will talk about how to issue Section 6 and subsection 2.5 RSV-1 for 2016.
Section 6 RSV-1 (Personalized Accounting 2016) is intended to reflect information about payments for each employee.Section 6 RSV-1 (Personalized Accounting 2016) is fill out only on those people in favor of which payments were accrued in the reporting period. If, for example, during the entire quarter, the employee was on vacation at his own expense, to fill in it section 6 of the form of RSV-1 is not necessary.
Individual information contains:
- in section 6. It reflects individual information on each employee;
- in subsection 2.5, partition 2. It contains data on packs of personal accounting documents.
FROM On April 1, 2016, part of personalized information - FULL NAMES and SNILS - rent in the FIU every month.
Subsection 6.1 "Information about the Insured Face"
In subsection 6.1 "Information about the insured person" should be specified by the name, name and patronymic of the employee in the nominative case. For each element there is a separate cell. Also in subsection 6.1, the number of the individual personal account of the Insured person (SNILS) fit out. Please note: this part of information from April 1, 2016 will hand over in the FIU monthly! But there are other data in Section 6, which are submitted quarterly in the composition of RSV-1.
Section 6 RSV-1 (Personalized Accounting 2016) contains individual information. In R.azdel 6. there is . It is necessary to put a sign X if the employee quit for the last months of the reporting period. For example, in the calculation for 9 months you need to make such a mark if the employee quit in July, August or September.
Section 6. You fill in each employee, including a civil law contract. but field "Information about the dismissal of the insured person" It is necessary to fill, only if an employee has been concluded an employment contract. In the contractors, leave the field blank anyway.
For participating companies free economic zone In Crimea and Sevastopol (CRS, WIX, etc.) their codes. As well as for companies that received the status of resident territory of advanced socio-economic development. Such codes reflect insubsection 6.4. Calculation, where individual information is contained for each employee. All these codes can be found in Appendix No. 1. to Order Fill.
Subsection 6.2 "Reporting period"
For example, when surrendering the report for the 9 months of 2016 in subsection 6.2 it will be necessary to reflect:
- in the "Reporting period (code)" field - code 9;
- in the field "Calendar Year" - 2016.
Subsection 6.3 "Type of adjustment of information"
In subsection 6.3 two types of fields:
- to specify the type of information;
- reporting period and calendar year.
Of the three options ("source", "corrective", "canceling") you need to select one and put the symbol "X" in this field. Fields "Reporting Period (Code)", "Calendar Year" Fill only for forms with the type "Corrective" or "canceling".
Subsection 6.4 "Information about the amount of payments
The 6.4 subsection indicates the amount of payments and other rewards accrued in favor of a person employee.
In column 3. The code of the insured person category is indicated. Codes are indicated in accordance with the parameter classifiers used in filling in personalized information (Appendix No. 2 to the order of filling the form, then the parameter classifier).
One individual over the reporting period may relate to different categories. Initially, the table provides lines for two categories (from the 400th to 403rd and from the 410th 413). But they can be more. In such cases, subsection 6.4 is complemented by rows to fit all categories to which one person belongs.
In column 4. It is indicated by the amount of payments that are subject to taxing by insurance premiums in the FIU. In column 5. It is necessary to reflect the amount of payments taxed by insurance premiums within the value of the taxable base established for the current year. By column 6.separately show the amount of accrual under civil law agreements also within the limits of the value of the taxable base. In column 7. enter the amount of accruals related to the object of taxing by insurance premiums, but exceeding limit value Priced base.
The indicators of the subsection 6.4 should be represented by a growing result from the beginning of the settlement period. All amounts in subsection 6.4 are indicated in rubles and kopecks. In the absence of information, the string is not filled.
In subsection 6.3 reflect the codes of insured workers.
Casodies of insured persons 2016
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Payers (insurers) |
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General rates of insurance premiums |
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Organizations and entrepreneurs who produce payments to individuals (not having the right to apply reduced tariffs) |
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Reduced insurance fees |
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Organizations and entrepreneurs who have concluded: |
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Organizations and entrepreneurs of the Republic of Crimea and the city of Sevastopol, which received the status of a participant in the free economic zone in accordance with the Law of November 29, 2014 No. 377-ФЗ |
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Organizations and entrepreneurs who received the status of resident territory of an advanced socio-economic development in accordance with the Law of December 29, 2014 No. 473-FZ |
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Economic societies and economic partnerships that are engaged in practical application (implementation) of intellectual activities (programs for computer, databases, inventions, useful models, industrial designs, selection achievements, topologies of integrated circuits, know-how), exceptional rights to which participants belong These societies and partnerships - budget and autonomous scientific institutions or educational organizations Higher Education budget institutions |
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Organizations and entrepreneurs who have passed on simplified and carrying out certain types of activities in industrial and social spheresspecified in paragraph 8 of Part 1 of Article 58 of the Law of July 24, 2009 No. 212-FZ |
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Organizations and entrepreneurs who produce payments (other remuneration) members of the crews of the courts (for performance of labor duties as a member of the crew of the vessel) registered in the Russian International Court Register (these tariffs are applied only to payments to members of the crews of the courts) |
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Pharmacy organizations - ENVD payers, as well as entrepreneurs - ENVD payers who have a license for pharmaceutical activities (these tariffs are applied only to payments to persons who, in accordance with the Law of November 21, 2011 No. 323-FZ, are entitled to the classification of pharmaceutical activities or allowed to it) |
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Non-commercial organizations (except for state and municipal institutions) that apply simplified and in accordance with the constituent documents carry out activities in the field: |
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Charitable organizations that use simplified |
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Entrepreneurs applying a patent tax system (with regard to payments and remunerations accrued in favor of employees engaged in the activities specified in Patent), carrying out any activities other than those specified in subparagraphs, and paragraph 2 of Article 346.43 Tax Code RF (lease of real estate objects, retail, catering services) |
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The main cipher for insurers (Appendix 1 to the order approved by the Order of the FSS of Russia dated February 26, 2015 No. 59) is indicated in the first three cells of the "CIFR of the Insurer" of the title line of the form 4-FSS. An additional cipher according to Appendix 2 is indicated in the fifth and sixth cells of the Insured Ciper field, only if an organization or entrepreneur relate to any of the categories listed in Appendix 2. An additional cipher according to Appendix 3 is indicated in the last two cells of the Insured Ciper field officials and budgetary institutions. If additional ciphers for the insured are not provided, then in the respective cells, put "00".
) temporarily residing
*** The code is indicated for employees - foreign citizens And stateless persons (except highly qualified specialists), temporarily staying in Russia, with which an employment contract for an indefinite period (for a period of at least six months) was concluded, provided that their payments are made by policyholders who have the right to apply reduced tariffs.
Subsection 6.5 "Information about the accrued insurance contributions
The subsection 6.5 indicates the amount of insurance premiums in the FIU over the past three months of the reporting period from payments and other remuneration not exceeding the limit value of the base. In our opinion, in this subsection it is necessary to indicate only contributions for the main tariffs with the payments specified in the subsection 6.4. When they are calculated, the limit value of the taxable base is taken into account. Whereas when calculating contributions from additional tariffs, the limit for the amount of the taxable base is not applicable.
If the Code of the Insured Code changed in the reporting period, in subsection 6.5 indicates the total amount of accrued insurance premiums, calculated on the basis of tariffs in all categories. Information is filled in rubles and pennies. In the absence of information, subsection 6.5 is not filled.
Subsection 6.6 "Information on Corrective Information
Subsection 6.6 companies are fill in the event of a change in the information presented in previous reporting periods. In the presence of data in subsection 6.6 additionally in obligatory You need to prevent corrective (cancellation) sections 6, if the correction is subject to information for 2016, or the form of the SZV-6-1, and (or) SZV-6-2, and (or) SZV-6-4, if the correction is subject to information for Early periods.
Corrective (canceling) information is submitted by the forms that have been operating in the period for which errors are detected.
Subsection 6.7 "Information about the amount of payments
In subsection 6.7, the amount of payments in favor of the employee employed in the works giving the right to the early appointment of a pension. In column 3 subsection 6.7 We must specify the code of special assessment of working conditions or certification of jobs. Codes are listed in the parameter classifier. When specifying several codes in column 3, the number of rows in subsection 6.7 should be increased.
In columns 4 and 5, you need to specify the amount of payments to employees who are occupied in harmful and dangerous conditions. Based on the positions of clauses of paragraphs 42.2-42.8, the form of filling the form, in these graphs, you need to specify the amounts that are the basis for the accrual of contributions, as the equality of certain values \u200b\u200bshould be preserved.
For example, the company did not conduct special price and certification of jobs and pay pension contributions at an additional fixed rate of 9%. In this case, the equality of the following indicators should be performed:
- the amounts of payments to all employees engaged in the works specified in subparagraph 1 of paragraph 1 of Article 27 of Law No. 173-ФЗ is the amount of indicators on line 701 and 711 of the columns 4 of all information;
- the base for accrualing insurance premiums at an additional rate is the line indicator 223 columns 4 subsection 2.2.
Subsection 6.8 "Periods for ..."
The dates specified in the columns 2, 3 should be within the reporting period and are filled in in format: "C (DD.MM.YYYY.)" PO "PO (DD.MM.YYYY.)". If there is in the reporting period, the insured person periods labor activity In the framework of the employment contract and civil law contract periods of work are indicated separate strings For each of the types of contracts (grounds). At the same time, the period of the experience in the framework of the civil-law contract is filled with the reflection of the Code of "Agreement" or "Nefoplog" in column 7 subsection 6.8. If the employee works during a full working day in the part-time work week, the period of operation must be reflected by actually spent working time.
Count 4 "Territorial conditions (code)" is filled in accordance with the parameter classifier. The size of the district coefficient set in a centralized order to wages Employees of non-production industries in areas Far North and localities equated to the districts of the Far North are not specified.
Subsection 2.5 RSV-1: Document information
Section 6 of the RSV-1 form in packs. The number of information in one pack should not exceed 200 pieces. A package of information is not accompanied by a description. Subsection 2.5 is filled after registration of the section 6 forms of RSV-1 PFR. It has two subsections:
- 2.5.1 "List of packs of documents of the initial information of individual (personalized) accounting";
- 2.5.2 "List of packs of documents of corrective information of individual (personalized) accounting."
Subsection 2.5.1 (Personalized Accounting 2016) contains data on packages of information of individual (personalized) accounting with the type of initial information adjustment. The number of filled lines in the subsection must correspond to the number of packages of section 6 with the type of adjustment of the information "source".
In line column 2, information on the database is reflected to accrual insurance premiums for compulsory pension insurance Over the past three months of the reporting period for each pack of section 6.
In paragraph 17.3, the procedure for filling out the form states that the following indicators should be carried out in this subsection:
- information about the database for the accrual of pension contributions is the value of Count 2 subsection 2.5.1;
- the sum of the values \u200b\u200bof the indicators of the base for the accrual of pension contributions is the sum of the values \u200b\u200bspecified in the lines 401-403, 411-413 of the columns 5 subsection 6.4 of the corresponding pack.
The final indicator of the string "Total" Graph 3 subsection 2.5.1 reflects information about the accrued pension contributions with the amounts of payments not exceeding the limit value of the base, over the past three months of the reporting period for each package of section 6. It should be equal to the sum of the values \u200b\u200bspecified in the graphs 4, 5 and 6 lines 205 subsection 2.1 across all tariff codes (clause 17.4 of the order of filling out form). These graphs indicate pension contributions from payments not exceeding the limit value of the base, over the past three months of the reporting period.
Subsection 2.5.2 Contains data on packages of information of individual (personalized) accounting with the type "Corrective" or "canceling". The number of filled lines must correspond to the number of packages of documents corrective (canceling) partition 6, SZV-6-1, SZV-6-2 or SZV-6-4 (clause 16 -17.16 of the form of filling form).
Federal Law of July 24, 2009 No. 212-FZ and in accordance with international treaties; 9.15. On line 212, the sums of the actual and documented costs associated with the extraction of income obtained under the Agreement of the author's order, the agreement on the alienation of the exclusive right to works of science, literature, art, publishing license agreement, license agreement on the provision of the right to use the work of science, literature , arts, or amounts of expenses that cannot be confirmed documented and made to deduct in the sizes established by Part 7 of Article 8 of the Federal Law of July 24, 2009 No. 212-FZ; 9.16. On line 213, the base is reflected to accrual insurance premiums for compulsory medical insurance, calculated in accordance with Article 8 of the Federal Law of July 24, 2009 No. 212-FZ.
RSV-1 PFR - 2016: Filling Sample
At the same time, individual information with the type "corrective" or "canceling" in relation to the insured persons, data for which are corrected, are presented together with the calculation of reporting period, whose submission time has come. The refined calculation is submitted in the form acting in the period for which errors (distortions) were detected. 5.2. In the field "Reporting Period (Code)" is affixed by the period for which the calculation seems. The first quarter, half of the year, nine months of the calendar year, the calendar year, which are indicated as "3", "6", "9" and "0", are recognized as reporting periods. 5.3.
In the Calendar Year field, the calendar year is supplied, for the reporting period of which the calculation (refined calculation) is presented; 5.4.
Fill out a new section 6 RSV-1
The above rules of filling report of the RSV. Regarding the RSV for the 4th quarter of 2017, to pass which is necessary until January 30, 2018. Now let's talk about the form of the RSV for the periods of 2018. Currently on a single portal for posting NPA projects new blank RSV, which allegedly starts working on reports for the 1st quarter of 2018. In a new form, there is no application that includes information on the application of the reduced tariff established for the period up to 2018.
Appendix 2 "Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with the motherhood" new fields will appear. In section 3 (personalized information of individuals). A new props "Correction Type" appeared. Similarly, the SZV-M, in the new RSV, it will be necessary to put a mark on what form to hand over: the source, corrective or canceling.Online magazine for accountant
Info
The classifier of the parameters used in filling in personalized information is in accordance with Appendix 2 to this order. Filling subsection 6.8 "Period of work over the past three months of the reporting period" section 6 of calculation 37. When filling in subsection 6.8: 37.1. The dates specified in the graph 2, 3 should be within the reporting period and are filled: "C (DD.MM.YYYY.)" According to "PO (DD.MM.YYYY.)."
If there is in the reporting period in the insured person, periods of labor activities within the framework of the employment contract and civil law of the work periods are indicated by separate lines for each of the types of contracts (grounds). At the same time, the period of the experience in the framework of the civil-law agreement is filled with the reflection of the Code "Treaty" or "Nefoplog" in column 7 of subsection 6.8; 37.2.
Glavbukh info
In column 3 indicates the code of the category of the insured person. Codes are indicated in accordance with the parameter classifiers used in filling in personalized information (Appendix No. 2 to the order of filling the form, then the parameter classifier). One individual over the reporting period may relate to different categories.
Initially, the table provides lines for two categories (from the 400th to 403rd and from the 410th 413). But they can be more. In such cases, subsection 6.4 is complemented by rows to fit all categories to which one person belongs. The column 4 indicates the amount of payments that are subject to taxing by insurance premiums in the FIU.
In column 5, it is necessary to reflect the amount of payments taxable by insurance premiums within the value of the taxable base established for the current year.
Accounting info
I. General requirements 1. Form of calculation on accrued and paid insurance premiums for compulsory pension insurance in the Pension Fund Russian Federation (hereinafter - the FFR) and compulsory medical insurance in Federal Fund Mandatory medical insurance Payers of insurance premiums (hereinafter referred to as a payer), payments and other remuneration to individuals (hereinafter referred to as the calculation) is filled with the use of computing equipment or from hand with the patch letters of the ball (perch) handle of black or blue. Payers are calculated in the FIU in accordance with Article 15 of the Federal Law of July 24, 2009 No. 212-FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, Fund social insurance Of the Russian Federation, the Federal Fund for Compulsory Medical Insurance "(hereinafter referred to as the Federal Law of July 24, 2009
RSV form in 2018
In the absence of any indicators stipulated by the calculation, in the row and the corresponding column of sections 1-5 of the calculation is made. In section 6 of the calculation, in the absence of any indicator in the row, the corresponding graph is not filled. To correct errors, turn the wrong value of the indicator, enter the correct value of the indicator and put the signature of the payer or its representative under the correction indicating the duty of the correction.
All fixes are assigned to the organization (stamp for foreign organizations) When presented it. Error correction is not allowed using a corrective or other similar means. 3. After filling in the calculation, the end-to-end numbering of the filled pages in the "Page" field is affixed.
Section 6 RSV-1 forms
Federal Law of December 28, 2013 No. 400-FZ "On Insurance Pensions" (Meeting of the Legislation of the Russian Federation, 2013, No. 52, Art. 6965; 2014, No. 2 (amendment)) (hereinafter referred to as the Federal Law of December 28, 2013 No. 400-FZ), payers of insurance premiums specified in parts 1 and 2¹ of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ, which are subject to payment in the FIU, in the relevant months of the reporting period; In lines 111, 112, 113, counts 7 are reflected accrued insurance contributions At an additional rate regarding payments and other remuneration in favor of individuals employed on the types of work specified in paragraphs 2-18 of part 1 of article 30 of the Federal Law of December 28, 2013 No. 400-FZ, payers of insurance premiums specified in parts 2 and 2¹ Articles 58.3 of the Federal Law of July 24, 2009
The Russian Federation on Insurance Contributions, as well as the controlling authority identified by the control contribution, is overly accrued by the payer of insurance premiums of insurance premiums. In addition, in the case of independently identifying the fact of the irregular or incompleteness of reflection of information, as well as errors leading to the inclination of the amount of insurance premiums payable for previous reporting (calculated) periods, as well as in the case of a base adjustment for the accrual of insurance premiums of previous reporting (calculated) periods (based on data accounting) not recognized by the error, in line 120 reflects the amounts of recalculation accrued in the reporting (calculated) period. The value of the string 120 of the columns 3 should be equal to the value indicated in the string "Total amount of recalculation" of the graph 6 of section 4.
Section 6 forms of RSV-1
In case of loss of the right to apply the reduced tariff on the results of the reporting (calculated) period, the value of the graph 3 of the line 206 is determined by the formula: the value of the column 3 of the line 203 multiplied by the insurance premium rate set for payments exceeding the limit value of the base for the accrual of insurance premiums. In columns 4-6 rows 206 reflect the amounts of insurance premiums with the amount of payments and other remunerations exceeding the limit value of the base for the accrual of insurance premiums accrued during the reporting period in relation to individuals (filled with payers applying the insurance premium fare established by Article 58.2 of the Federal Law from July 24, 2009 No. 212-FZ); 9.10.
Who and where is the calculation? All employers in each quarter should pass the calculation of the Form of the RSV in the IFST on the registration site. Separate divisions that have a separate settlement account and balance pay insurance premiums and submit reports at their location. Zero report In the absence of activities, if entrepreneurial activity was not conducted, the salary of employees was not charged and was not paid, but you are registered as an employer, the RSV still needs to be submitted.
The zero report is submitted and in the absence of accrual of contributions for employees. The structure and rules for filling out the document The form of the RSV consists of a title sheet and 3 sections: 1. Section 1 - summary data on insurance premiums. Section 2 - for chapters KFH.3. Section 3 - Personalized information about each employee. Each section includes several subsections and applications to them.
In accordance with the latest changes in the legislation, a sufficiently large number of forms for submitting reports were abolished, while some were combined into new documents.
One of these papers is, which was combined into a new holistic form No.SS-4-11 / [Email Protected]which began to act since July 19, 2019. In particular, with the help of this form, unnecessary and duplicate indicators from reporting on contributions were removed.
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At the same time, many employers in connection with this change have some difficulties and are asked about how to issue copies of the 6 RSV-1 calculation section for employees and what to take into account in the process of issuing this document.
Who should take a document
The submission of such calculation on insurance premiums is provided for any individuals who are recognized by payers of insurance premiums in accordance with applicable law. In particular, this applies to persons who provide remuneration for the performance of employment duties, that is, private entrepreneurs, companies and their separate divisions, as well as ordinary individuals who pay others in accordance with prisoners or. Similarly, this refers to various heads of peasant farms.
All organizations will need to be submitted new form RSV in office Tax Servicelocated at the place of their registration, while separate divisions It is necessary to submit documentation at the place of registration. At the same time, for individuals (including private entrepreneurs) provides for submission of documents directly at their place of residence.
New form of calculating insurance premiums
The main difference of the new form is that it was developed in accordance with the key features of the standard tax Declaration. Thus, the document includes exclusively those indicators that are directly related to the accrual of the reporting period. If we talk about the total amount of the listed contributions, as well as the remainder of the debt, which remained at the time of the beginning and end of the reporting period, they are in principle no need to indicate when issuing this document.
It is worth noting that in the form of RSV-1, it is necessary to specify the amounts of not only those contributions that were calculated on the results of the activity, but also paid to the relevant funds. Thanks to this, you can decide on which one ultimately it turned out to fix from the insured before the Foundation at the end of the reporting period.
Filling order
The design of the RSV-1 form includes six sections and a title page, and in each of them information on all insurance premiums is indicated. The title page must be issued, as well as the first two sections, that is, to fill in information in them, even if zero reporting is supplied.
All other sections should be issued only when such a need for the information that relates to:
- preferential tariffs (third section);
- additional calculated contributions (fourth section);
- payments for completed employment duties in student detachments (fifth section);
- information for each individual employee (sixth section).
The basic rules in accordance with which the reports should be issued in the RSV-1 form, look like this:
- only a particular indicator should be specified in each row;
- each cell may include only one specific symbol;
- if the form contains some empty cells, they must be done in them;
- the design of the lines is carried out only from left to right;
- if the section is completely empty and cannot be filled with some information, it does not need to be filled with docking and printed in principle;
- upon completion of the design, each individual sheet should be numbered - 001, 002 and so on;
- in the process of registration of reporting from hand, it is necessary to record only capital letters that do not go beyond the borders of the cell, and it is necessary to use a black, purple or blue handle;
- all payments must be specified with kopecks;
- if necessary, make any adjustments to the documentation. Incorrect value must be shocked, while the correct approval is certified by the applicant's personal signature, that is, any proofreaders in this case Use prohibit.
Before you begin the design of the form in the form of the RSV-1, you need to decide on exactly which data should be present in the calculation of a particular company.
For maximum ease, this form is carried out in the following sequence:
- First of all, the sixth section is filled in which the data is specified separately for each employee.
- Next is drawn up subsection 2.5, in which information on groups of documents on the sixth section should be present.
- The title page is filled in, in which information should be present on what the total number of employees has a company, as well as what the number of insured persons works in it.
- The subsection 2.1 is drawn up, which indicates the necessary information for each individual rate (if several in the company is used), and all other sections in the presence of such a need.
- The final information is submitted in the first section.
Sample
As an example, the Garant LLC will be considered, which employs only two employees. This organization has a title list, the first section, as well as subsection 2.1, which are mandatory for any companies that are registered with the Pension Fund.
According to the existing labor contracts, the staff of this company includes only two employees - an employee and its director, and since they are charged the salary, it is mandatory amounting to the sixth section and, in accordance with established rules and norms, subsection 2.5. All other sections are not necessary, because the company's activities do not comply with the conditions.
IN title page The following data is indicated:
- the registration number that the company received in the registration process in the Pension Fund;
- clarification number (if the reporting is primary, set zeros);
- code corresponding to a specific reporting period;
- year in which statements are submitted;
- name of the organization passing documents;
- assigned;
- contact contact number;
- the total number of employees by lists, as well as the sum of insured citizens;
- total number of pages present in this calculation;
- an indication of the one who signs on the document is an authorized payer, his successor or a representative;
- FIO of the authorized payer;
- signature, printing and date of registration of this paper;
- the date of the calculation, which is already specified in the process of direct transmission of the document to the Pension Fund to employees.
In the first section, the graphs need to make amounts with a penny, and if this indicator is missing, then in this case, the batteries are simply put in empty cells. Contributions are divided into columns that are carried out on pension and medical insurance.
The Garant LLC company contributes to the first section following the following data:
- total amount accrued insurance premiums, calculated from the beginning of the reporting period;
- the amount of contributions for each of the last three months;
- total amount calculated for all three months;
- total amount to be paid;
- monthly payout amounts;
- the sum of all payments over the past three months.
In subsection 2.1 of this form, information on those tariffs that are used during the specified reporting period are specified. Garant LLC in this case indicates the standard tariff code "01", which is envisaged for all payers who make contributions to the OSN and use the main tariff.
The information in this section is separately indicated by the OPS, indicating the total amount of payments to employees, which was provided during the reporting period, the base from which pension contributions were calculated, as well as the total number of persons with the salaries of which appropriate payments were carried out. Similar information is also filled in OMS.
In subsection 2.5 indicates information about packs of papers for each person, which is written in the sixth section. The second column indicates the full amount on the base with which insurance premiums are calculated over the past three months. In this case, the employees of the Garant LLC received a salary in the form of 30,000 and 20,000 rubles, that is, in the amount of 150,000 rubles.
The third column of this subsection includes information on the total amount of contributions that were accrued over the past three months. In this case, the value must have the same meaning as those data that are written in the fourth, fifth and sixth columns of the line 205 subsection 2.1.
The sixth section needs to be filled twice, since the necessary information is prescribed separately in all the insured persons who received any payments from the employer over the last reporting period.
In particular, you need to write down the following data:
- information about dismissal;
- adjustment type;
- code and year of the reporting period;
- code, relevant employee category;
- the total amount of payments to the specified employee;
- payments that are carried out by months;
- the base from which insurance premiums are calculated for the last period, as well as for each separate month during this period of time;
- the total amount of calculated contributions to the OPS, which was determined over the past three months;
- information on adjustments and recalculation;
- the beginning and end of the calendar activity over the past three months.
Is it possible to give copies of section 6 of the calculation of RSV-1 employees
After making a calculation for the Pension Fund, a copy of the sixth section should be transferred to each physical person, which appears in this document, as it is required by the current legislation, in connection with this, any legal or natural person who has the status of the insured must provide employees of a copy of documents in which contain information about them, and if the reporting was submitted to in electronic formatIn this case, the documentation must be printed for employees.
Terms and responsibility
Reporting must be submitted until the 30th day of the month, which goes after the reporting period, and for the nonsenium of the documentation in deadlines The company imposes appropriate penalties. In particular, this concerns penalties, the amount of which is 5% of the following taxes, and minimum size This sanction is 1000 rubles, while the maximum value is 30%.
Attention!
- In connection with frequent changes in the legislation, information sometimes becomes faster than we have time to update it on the site.
- All cases are very individual and depend on the set of factors. Basic information does not guarantee a solution to your problems.
Therefore, free counseling experts work around the clock!
Video recording and decoding the text of the webinar Botova E.V. How to Fill SECTION 6 RSV-1? Individual information on employees. The webinar was held by the Center for Additional Professional Education "Fleece".
Practical use Norms of Federal Law No. 173-FZ dated December 17, 2001 in section 6 of the calculation of RSV-1. This section is very important not only for employers, but also for workers. Therefore, it is filled for each employee separately. Based on the data presented in pension Fund Information on the employee's earnings and its experience will be formed. As a result, it will influence the appointment of a pension.
