Calculation of insurance premiums 2020, 2019 download the form
14.03.2020
New form of calculation for insurance premiums RSV 2020
New f form of calculation of insurance premiums(form code according to KND 1151111) approved by Order of the Federal Tax Service dated September 18, 2019 No. ММВ-7-11/ [email protected]"On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting the calculation of insurance premiums in electronic form and on recognizing as invalid the order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / [email protected]". Source: gov.ru
Order registered in the Ministry of Justice of Russia 08.10.2019 № 56174.
Beginning of the order: from the submission of reports for the first quarter of 2020.
About the main changes according to the order:
Barcode on the title page: 1620 2016.
The sheet devoted to information about an individual who is not an individual entrepreneur has been excluded.
In section 1 "Summary data on the obligations of the payer of insurance premiums" of the calculation, a new field "Type of payer (code)" appears. It indicates “1” if payments and other remunerations in favor of individuals were actually made in the last three months of the billing period and “2” if payments in favor of individuals were not made in the last three months.
Subsection 1.4 "Calculation of the amounts of insurance premiums for additional social security for members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations" in the new form becomes Appendix 1.1 to Section 1.
In section 3 "Personalized information about insured persons", the field "Adjustment number" is renamed to "Indication of cancellation of information about the insured person". At the same time, the fields "Settlement period" and "Calendar year" are abolished.
Section 1 now has nine attachments instead of 10.
Application changed 6. Now called "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation"Appendix 8 has been changed. Now it is called "Calculation of compliance with the conditions for the application of a reduced rate of insurance premiums by payers specified in subparagraph 15 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation."
Appendix 9 has been changed. Now it is called "Information required for the application of the rate of insurance premiums established by paragraph two of subparagraph 2 of paragraph 2 of Article 425 (paragraph two of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation."
Form of calculation for insurance premiums 2019 (and for the report for 2018)
Form RSV - Calculation of insurance premiums approved (form code for KND 1151111) by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11 / [email protected]"On approval of the form of calculation of insurance premiums, the procedure for filling it out, as well as the format for submitting the calculation of insurance premiums in electronic form."
The order was registered with the Ministry of Justice of Russia on October 26, 2016 N 44141.
The beginning of the order: 01/01/2017.
It is applied starting from the submission of the calculation of insurance premiums for the first settlement (reporting) period of 2017 andwill be quarterly submitted to the tax authorities.
Composition of a single RSV forms from the Federal Tax Service:
the form consists of 24 pages (title page and 3 sections):
Section 1. Summary data on the obligations of the payer of insurance premiums ( contains 10 applications).
Section 2. Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households (contains 1 appendix).
Section 3. Personalized information about the insured persons.
from the Pension Fund: RSV-1, RV-3, RSV-2 and from the Social Insurance Fund: 4-FSS (in terms of compulsory social insurance in case of temporary disability and in connection with motherhood).
At kaz was developed inin accordance with Article 80 of Part One of the Tax Code of the Russian Federation (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, N 31, Art. 3824; 2016, N 27, Art. 4176), in order to implement the provisions of Chapter 34 "Insurance Contributions" of Part Two of the Tax Code of the Russian Federation (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2000, No. 32, Art. 3340; 2016, No. 27, Art. 4176).
In addition to the form, the order approved:
the procedure for filling out the calculation of insurance premiums in accordance with Appendix No. 2 to this order;
the format for submitting the calculation of insurance premiums in electronic form in accordance with Appendix No. 3 to this order.
Reporting procedure:
Payers making payments in favor of individuals submit the calculation of insurance premiums on a quarterly basis no later than the 30th day of the month following the settlement (reporting) period to the tax authority at the location of the organization and at the location of separate divisions of organizations that accrue payments and other remuneration in favor of individuals, at the place of residence of the individual making payments and other remuneration to individuals. The heads of peasant (farmer) farms submit to the tax authority at the place of registration the calculation of insurance premiums annually by January 30 of the calendar year following the expired billing period. A source: FTS.
News on the RSV form
New as of January 31, 2020: Federal Law No. 5-FZ of January 28, 2020 amends Article 80 of the Tax Code of the Russian Federation to allow insurance premium payers to submit information on the average number of employees as part of the calculation of insurance premiums for the next billing period. These norms will come into force on January 1, 2021 and will be applied from the submission of the calculation of insurance premiums for 2020.
New from 12/29/2017: the Federal Tax Service of the Russian Federation in a letter dated 12/21/2017 No. GD-4-11 / [email protected] published requirements for filling in the details of section 3 of the RSV form.
New from 12/18/2017: The Federal Tax Service of the Russian Federation in a letter dated 12/13/2017 No. GD-4-11 / [email protected] cited new control ratios to check the calculations of insurance premiums. Link .
New from 09/27/2017: The Federal Tax Service of the Russian Federation in a letter dated July 14, 2017 N GD-4-11 / [email protected] clarified how to fill out the calculation of insurance premiums in the event that part of the payments is not subject to contributions.
From January 1, 2017, the order of the Tax Service of the Russian Federation dated October 10, 2016 No. MMV-7-11 / 551, which approved the unified calculation of insurance premiums, is in force. Since 2018, its form has undergone some changes. We invite you to prepare for the submission of a new report. This will help our consultation.
Common name
Recall that since 2017, all mandatory insurance contributions (except for the FSS for injuries) of individual entrepreneurs and companies acting as insurers are shown to their tax office, and not to the FIU. This is due to the transfer of the function of administering these payments to tax authorities.
The exception is contributions for injuries. They remained under the jurisdiction of the Social Insurance Fund.
The official name of the form for calculating contributions is - "Calculation of insurance premiums." And the prefix "single" appeared by itself. It is used by accountants. This wording is due to the fact that the report provides data on almost all types of contributions.
Component forms
Specialists responsible at the enterprise (for individual entrepreneurs) for filling out reports to the Federal Tax Service must collect all the necessary information for entering data. In addition, they are responsible for their authenticity. The composition of the unified calculation of insurance premiums, not counting the title page, includes 3 sections:
If the employer does not have the status of the head of the peasant farm, then he is obliged to surrender to the IFTS in the following form:
| Who rents | What is renting | |||
| Title page | Sections | Subsections | Applications | |
| All employers | + | 1 and 3 | 1.1 1.2 | 2nd to the first section |
| In the presence of contributions for reduced or additional. tariffs | + | 1 and 3 | 1.3.1 1.3.2 1.4 | 2nd, 5th–10th to the first section |
| Who had to make payments for sickness and maternity | + | 1 and 3 | Of necessity | 3rd and 4th to the first section |
How to fill
The Federal Tax Service has established not only the appearance of the calculation of contributions, but also how it must be filled out. This information is given in the 2nd appendix to the order on the introduction of this form. It is necessary to enter information into the form guided by it.
In our opinion, the procedure for filling out a single calculation of insurance premiums in 2018 must be studied in advance. So, before sending this form to the inspection, it is necessary to check it for compliance with the following requirements:
Terms and features of delivery
The billing period corresponds to the calendar year, and there are several periods for the report:
- quarter;
- six months;
- 9 months.
According to the order of the Federal Tax Service of Russia, a single calculation is subject to delivery up to the 30th day of the month that follows the calculation period. This means that for the first time in 2018, employers hand it over in the first 3 months of this year.
Thus, the deadlines for the submission of a single calculation of insurance premiums in 2018 are as follows:
Submission methods
There are several ways to present a single calculation (see table).
What happens in case of late delivery
If an organization (IE) violates the deadlines for submitting a single calculation form for insurance premiums, it must be ready for such sanctions (see table).
Keep in mind that the tax authorities cannot resort to the last resort - to freeze the organization's bank accounts (letters of the Federal Tax Service dated May 10, 2017 No. AC-4-15 / 8659, the Ministry of Finance dated April 21, 2017 No. 03-02-07 / 2 / 24123) .
How to fix bugs
The employer must send an updated calculation to the IFTS if, during the analysis or filling out the next report, he saw that the previous one:
- Contains erroneous information, due to which contributions are underestimated.
- Some information is not fully displayed.
The clarification document should contain corrected information, including the same appendices. However, in the 3rd Section, clarifications need to be made only for those persons for whom information has changed.
It is obvious that strict adherence to the procedure for filling out a single calculation of insurance premiums makes it possible to reduce the risks of having to generate its updated versions.
When the calculation is not presented: what is it?
Under the undelivered calculation, in the general case, we understand such a situation when the amounts of insurance premiums for the organization as a whole do not coincide with the total amount of contributions for each employee.
The form and procedure for filling out a new Calculation of insurance premiums (do not confuse with RSV-1) was approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected]"On approval of the form of calculation of insurance premiums, the procedure for filling it out, as well as the format for submitting the calculation of insurance premiums in electronic form."
This form combined indicators from 4-FSS, RSV-1, RSV-2 and RV-3. And, as representatives of the Federal Tax Service reported in a letter dated July 19, 2016 No. BS-4-11 / [email protected], she removed redundant and duplicate figures from the contributions report.
Automatic and manual filling of this form is implemented in all BukhSoft programs, including the Salary and Personnel block, as well as in the Bukhsoft Online service.
Who and where provides Calculation of insurance premiums
The calculation must be submitted to the Federal Tax Service by payers of insurance premiums:
- persons who make payments and other remuneration to individuals. Namely, organizations, their separate divisions, individual entrepreneurs and other individuals who are not entrepreneurs;
- heads of peasant (farm) households.
To which tax office should I send the Calculation of contributions?
Organizations submit a new RSV 2018 form to the IFTS at their location. Their separate subdivisions at the location of these subdivisions. And individuals (including individual entrepreneurs) at their place of residence.
How to submit the Calculation of insurance premiums
- In electronic form.
It's convenient and fast. Therefore, everyone can do it. And those who have a staff of 25 people or more pass only by TCS.
Is it necessary to take into account when calculating the number of those persons who are paid non-contributory income? Yes need. There is no exemption for them in the law.
- On paper the old fashioned way, personally bringing the calculation to the tax office or sending it by mail with a list of attachments.
This method of submission is allowed if the average number of the contributor is less than 25 people. It is better to print the calculation, in this case, with one-sided printing, and fasten it with a paper clip. Since a report stapled or printed with double-sided printing may not be accepted.
Note: For submitting the Calculation of insurance premiums on paper, if it was necessary to submit it electronically, they can be fined 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation as amended by Federal Law No. 243-FZ of July 3, 2016).
Deadline for submission of Calculation of insurance premiums 2018
Instructions for filling out RSV 2018 using the new form
All the basic rules that need to be taken into account when compiling the report are spelled out in the “Procedure for filling out the calculation of insurance premiums”, approved in the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected]
Download the form for calculating insurance premiums in the Federal Tax Service 2018
The form of the new form of Calculation of insurance premiums was approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / [email protected](applied starting from the submission of the calculation of insurance premiums for the 1st quarter of 2017).
Calculation form for RSV insurance premiums for 2018
Download a sample calculation form in MS Excel >>
Where and in what case to submit a "clarification" on insurance premiums 2018
You need to submit a new Calculation of contributions to the IFTS. At the same time, the corrective report on insurance premiums will be accepted in the form that is relevant for the billing period for which changes are made.
For example, we submit a “clarification” on insurance premiums for the 1st quarter of 2018 in the form of Calculation of insurance premiums for 2018. And the adjustment of these payments for 9 months of 2016 - in the form of RSV-1 (or 4 FSS, RSV-2, RV-3 - depending on the type of contributions).
When is a Clarification of Contributions required?
As with other reports to the tax office, the obligation to submit an adjustment Calculation of insurance premiums arises if: an error has been discovered that entails an underestimation of the amount of insurance premiums that must be paid; personal information is not correctly filled in the report; or the fact of non-reflection or incomplete reflection of information in the calculation is revealed.
At the same time, it is better to submit a “clarification” on contributions without waiting for a notification from the IFTS about the elimination of an error in the calculation or the appointment of an audit on contributions. This will save you from unnecessary fines and penalties (Article 81 of the Tax Code of the Russian Federation as amended by Federal Law No. 243-FZ of July 3, 2016).
If other errors or omissions are found in the calculation (for example, the amount of contributions payable is overestimated), then the payer of contributions has the right to provide an updated calculation, but is not obliged to. And there will be no penalty for such errors. But when reconciling calculations and obtaining a certificate of no debt, problems may arise.
The form and procedure for filling out a new Calculation of insurance premiums (do not confuse with RSV-1) was approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected]"On approval of the form of calculation of insurance premiums, the procedure for filling it out, as well as the format for submitting the calculation of insurance premiums in electronic form."
This form combined indicators from 4-FSS, RSV-1, RSV-2 and RV-3. And, as representatives of the Federal Tax Service reported in a letter dated July 19, 2016 No. BS-4-11 / [email protected], she removed redundant and duplicate figures from the contributions report.
Automatic and manual filling of this form is implemented in all BukhSoft programs, including the Salary and Personnel block, as well as in the Bukhsoft Online service.
Who and where provides Calculation of insurance premiums
The calculation must be submitted to the Federal Tax Service by payers of insurance premiums:
- persons who make payments and other remuneration to individuals. Namely, organizations, their separate divisions, individual entrepreneurs and other individuals who are not entrepreneurs;
- heads of peasant (farm) households.
To which tax office should I send the Calculation of contributions?
Organizations submit a new RSV 2018 form to the IFTS at their location. Their separate subdivisions at the location of these subdivisions. And individuals (including individual entrepreneurs) at their place of residence.
How to submit the Calculation of insurance premiums
- In electronic form.
It's convenient and fast. Therefore, everyone can do it. And those who have a staff of 25 people or more pass only by TCS.
Is it necessary to take into account when calculating the number of those persons who are paid non-contributory income? Yes need. There is no exemption for them in the law.
- On paper the old fashioned way, personally bringing the calculation to the tax office or sending it by mail with a list of attachments.
This method of submission is allowed if the average number of the contributor is less than 25 people. It is better to print the calculation, in this case, with one-sided printing, and fasten it with a paper clip. Since a report stapled or printed with double-sided printing may not be accepted.
Note: For submitting the Calculation of insurance premiums on paper, if it was necessary to submit it electronically, they can be fined 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation as amended by Federal Law No. 243-FZ of July 3, 2016).
Deadline for submission of Calculation of insurance premiums 2018
Instructions for filling out RSV 2018 using the new form
All the basic rules that need to be taken into account when compiling the report are spelled out in the “Procedure for filling out the calculation of insurance premiums”, approved in the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected]
Download the form for calculating insurance premiums in the Federal Tax Service 2018
The form of the new form of Calculation of insurance premiums was approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / [email protected](applied starting from the submission of the calculation of insurance premiums for the 1st quarter of 2017).
Calculation form for RSV insurance premiums for 2018
Download a sample calculation form in MS Excel >>
Where and in what case to submit a "clarification" on insurance premiums 2018
You need to submit a new Calculation of contributions to the IFTS. At the same time, the corrective report on insurance premiums will be accepted in the form that is relevant for the billing period for which changes are made.
For example, we submit a “clarification” on insurance premiums for the 1st quarter of 2018 in the form of Calculation of insurance premiums for 2018. And the adjustment of these payments for 9 months of 2016 - in the form of RSV-1 (or 4 FSS, RSV-2, RV-3 - depending on the type of contributions).
When is a Clarification of Contributions required?
As with other reports to the tax office, the obligation to submit an adjustment Calculation of insurance premiums arises if: an error has been discovered that entails an underestimation of the amount of insurance premiums that must be paid; personal information is not correctly filled in the report; or the fact of non-reflection or incomplete reflection of information in the calculation is revealed.
At the same time, it is better to submit a “clarification” on contributions without waiting for a notification from the IFTS about the elimination of an error in the calculation or the appointment of an audit on contributions. This will save you from unnecessary fines and penalties (Article 81 of the Tax Code of the Russian Federation as amended by Federal Law No. 243-FZ of July 3, 2016).
If other errors or omissions are found in the calculation (for example, the amount of contributions payable is overestimated), then the payer of contributions has the right to provide an updated calculation, but is not obliged to. And there will be no penalty for such errors. But when reconciling calculations and obtaining a certificate of no debt, problems may arise.
RSV is a single calculation of insurance premiums, which combines information, with the exception of data on occupational diseases and accidents. Reports on social contributions are now also accepted by the tax authorities, so the Federal Tax Service approved a single form of the document.
The answer to the question of what RSV is is given in the order of the Federal Tax Service No. MMV-7-11 / [email protected], approved on 10.10.2016. The order contains the meaning of the abbreviation RSV: decoding - "Calculation of insurance premiums." But since it includes all information on existing insurance premiums, except for payments for occupational diseases and industrial accidents, accountants have already come up with a new name for it - a single calculation, or simply RSV. In fact, he replaced the abolished report with the same abbreviation, but the number 1 and most sections of the 4-FSS form, which policyholders, as before, must submit to the Social Insurance Fund, but only “for injuries”.
Note! In connection with the entry into force of the order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected] instructions for filling out the calculation of insurance premiums in 2020 and the form of the document are changing. The new form is applied from the reporting for the I quarter of 2020.
Deadlines
In accordance with the norms of paragraph 7 of Article 431 of the Tax Code of the Russian Federation, a single calculation of insurance premiums 2019 must be submitted by all employers: both legal entities and individual entrepreneurs who have employees and make payments in their favor. This quarterly report is due by the 30th day of the month following the reporting period. For the fourth quarter of 2019, the date after which sanctions for late submission of the form will follow falls on 01/30/2020. The deadlines for submitting a report to the tax authorities for all reporting periods of 2020 are shown in the table:
The rules for selecting the document form (electronic/paper) have been changed. From 01/01/2020, organizations where the average number of employees for the reporting period amounted to more than 10 people, due to the requirements of paragraph 10 of Article 431 of the Tax Code of the Russian Federation, must submit a single report to the Federal Tax Service (an example of filling out the calculation of insurance premiums is given in the form of step-by-step instructions) in electronic form. Other employers (those with 10 or fewer employees) are allowed to report in paper form - they will have to fill out, print and send the completed insurance premium calculation for the 4th quarter of 2019 in the form of a paper document.
The methods for delivering the report to the tax authority are no different from other forms and declarations: bring it in person, send it by registered mail or send it through a representative.
Reporting of separate divisions
If the payer of insurance premiums has separate divisions that independently pay salaries to employees, then, by virtue of paragraph 7 of Article 431 of the Tax Code of the Russian Federation, each such division is obliged to submit a report to the tax authority at its location. In this case, it does not matter whether the separate subdivision has its own separate balance sheet and current account. Moreover, the organization is obliged to notify the tax service in advance of the powers of its separate divisions to accrue and pay employee benefits within a month, as provided for in Article 23 of the Tax Code of the Russian Federation. Such an obligation for all payers of insurance premiums arose from 01/01/2018, and parent organizations declare themselves by submitting an application, the form of which is approved by order of the Federal Tax Service of Russia dated 01/10/2017 No. ММВ-7-14 / [email protected].
Form
Let's look at the RSV form for the 4th quarter of 2019: the new form has 25 sheets (along with attachments). The RSV form consists of:
- title page;
- section 1 "Summary data on the obligations of the payer of insurance premiums";
- section 2 "Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households";
- section 3 "Personalized information about the insured persons".
Which of the sections must be completed and to what extent depends on the status of the insured and the type of activity that he carries out. The table shows the categories of employers and the calculation subsections that they must fill out.
|
What to fill in the calculation |
|
|---|---|
|
All insurers are payers of insurance premiums (legal entities and individual entrepreneurs, except for heads of peasant farms) |
|
|
In addition, you must complete: |
In addition to the above: |
|
Insurers who are eligible for reduced or additional rates of social payments |
|
|
Insurers who, in the reporting period, had expenses related to the payment to individuals of the provision for compulsory social insurance in case of temporary disability and in connection with motherhood |
|
Fill example
Detailed explanations and the procedure for filling out the calculation of insurance premiums are given in Appendix No. 2 to the order by which it was approved. Pages must be numbered through. When filling out a document on a computer, for its further printing, it is necessary to use only the Courier New font with a size of 16-18.
It is not necessary to round the cost indicators in the report, indicating rubles and kopecks. If there is no indicator in the field, put dashes; if there is no value indicator, zeros are put down. Any corrections, stapling of sheets with a stapler and double-sided printing of the document are strictly prohibited. Please note that you no longer need a sample of filling out the RSV-1 - the FIU does not request this document in 2020, although it has the right to fine it for not submitting the report until 2017, when this issue was under its jurisdiction (see the decision of the AC of the Volga-Vyatka District dated December 24, 2018 in case No. А29-4848/2018).
How to fill out a report on the calculation of insurance premiums: step by step instructions
The form is quite voluminous, so let's consider a sample filling in steps. For example, let's take an organization that started operating in the first quarter of 2019. It employs two people, including the director. One specialist provides legal services under a civil law contract, payments in his favor are not included in the tax base for compulsory social insurance in case of temporary disability and in connection with motherhood.
Step 1. Title page. Here it is necessary to indicate the TIN, KPP and the full name of the organization - the payer of insurance premiums or full name. IP. Without errors, we fill in the code of the billing period in the calculation of insurance premiums. In the reporting for the 4th quarter of 2019, we indicate code 34. You should also write the reporting year and the code of the tax authority where the report was sent.
In addition, it should be noted who sends the RSV report: the payer of insurance premiums himself or his representative. The payer corresponds to code 1, and the representative - 2. At the end of the sheet, you must put the date, and the authorized person must certify the information entered with his signature. 
Step 2. Section 1 contains summary data on the payer's obligations, so it must indicate the correct CCC code for each type of payment. Accrued amounts are given monthly, separately for pension, social and medical insurance. 
If there was additional insurance in the reporting period, then this is also indicated separately. The entire section 1 does not fit on one page, so you need to continue filling out on the next one. Each page must be signed and dated at the bottom. 
Step 3. Annex 1 to section 1 "Calculation of insurance premiums for compulsory pension and medical insurance". Here you should indicate separately calculated insurance payments for pension and health insurance and the number of insured persons in each month.
To fill in the payer's tariff code, one of the indicators is selected. The instruction on how to fill out the calculation of insurance premiums, given in the order of the Federal Tax Service, recommends specifying:
- 01 - with OSN;
- 02 - under the simplified tax system (this code has been valid since 2019, in accordance with the letter of the Federal Tax Service of December 26, 2018 No. BS-4-11 / [email protected], instead of the previously used code 08);
- 03 - UTII.
Subsection 1.2 "Calculation of the amount of contributions for compulsory health insurance" is filled in the same way.
Step 4. Annex 2 to section 1 "Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood", which provides data on the amounts calculated for the reporting period. It is very important not to forget to indicate how temporary disability benefits are paid: by offset or directly. Again indicate the number of insured persons and the amount of remuneration paid.
On the next page, the amounts of calculated payments and the amounts spent on the payment of insurance coverage are indicated. Separately, we write the amount of contributions reimbursed by the FSS.
To fill in the "Attribute" field, select:
- 2 - if the benefit is calculated and paid by the company;
- 1 - if payments are made from the FSS.
Step 5. Section 3. “Personalized information about insured persons” - here you must fill in the data of each employee or person in whose favor the remuneration was paid in the reporting period. A separate sheet is filled out for each person. It indicates the code of the reporting period, the date of completion, TIN, serial number for the section. 
After that, the full name, TIN, SNILS, gender and date of birth of each person must be entered in the reporting on insurance premiums.
Information about an identity document and a sign of insurance for each type of insurance is also required.
We filled out the calculation form for insurance premiums for the 4th quarter of 2019.
Mistakes and penalties in 2020
Since the reporting period for insurance premiums is a quarter, and the settlement period is a year, the tax authorities will be punished for untimely submission of information on insurance transfers, depending on which calculation was not submitted on time. If for a quarter, six months or 9 months, then by virtue of Article 126 of the Tax Code of the Russian Federation, the penalty for errors in a single calculation of contributions is only 200 rubles for the reporting form itself, and not for the number of persons included in it. The tax legislation does not yet provide for such a “per capita” type of fine.
If the calculation for the year is not submitted on time, then you will have to pay 5% of the amount of insurance payments that were indicated in the document for each full or incomplete month of delay. The maximum amount of sanctions in this case, as determined by Article 119 of the Tax Code of the Russian Federation, cannot be more than 30% of the amount of contributions payable, but not less than 1,000 rubles. This means that in the absence of obligations in the calculation, a fine of 1000 is still assigned.
In addition, Article 76 of the Tax Code of the Russian Federation gives the tax service the opportunity to block transactions on the current account of taxpayers who do not submit reports. Tax officials believe that now this rule applies to payers of social contributions. But the Ministry of Finance still claims the opposite and allows blocking accounts only for failure to provide declarations.
Features of the refined calculation
Errors in the form will traditionally lead to the need to submit an updated calculation. Regulates this moment, which says that only those sections of the document in which errors or inaccuracies were made will have to be re-filled. Sheets filled out without mistakes do not need to be duplicated. Particular attention should be paid to section 3, it is submitted for each insured person separately, and clarifications should be submitted only for those persons whose data have been changed.
In some cases, mistakes made by the insured lead to the fact that the calculation is recognized as not provided at all. In particular, this will happen if in a single calculation of insurance premiums for the reporting period, the total amount of insurance premiums does not match the amount for each insured person. If such a discrepancy is revealed, the territorial body of the Federal Tax Service is obliged to notify the insured that his report was not accepted, no later than the day following the day the document was sent to the tax office. From this moment, the insured has 5 working days to correct his calculation. If he meets this deadline, then the date of the form will be considered the original date of its submission.
Preparing a report in accounting programs
RSV is included in all accounting and tax accounting programs and services:
