How to make a RSV report 1. Accounting info. Recent changes in filling rules

Life does not stand still, as well as made changes in the laws of our country. So, since 2017, the calculation of insurance premiums is handed over in the form of KND 1151111. These changes are approved by the Order of the Federal tax Service RF № MMB-7-11 / [Email Protected] from October 10, 2016. Earlier, a report on the form of RSV-1 of the FIU dated January 16, 2014 was submitted to the control unit. Naturally, the report on the form of the CBD 1151111 appeared in the programs of 1C ZUP and Accounting.

Filling "Calculation of insurance premiums" in 1C

All produced actions will be performed in the program 1C 8.3 ZUP 3.1. For Program 1C 8.3 Accounting Principle the same.

To begin with, we will understand where 1C 8.3 calculation of insurance premiums. Go to the "Reporting, Help" menu, select "1C reporting". In accounting: "Reports" - "Regulated Reports".

You will appear in front of you with a list of previously created reports. Create a new one.

In the window that opens, go to the "All" tab.

The previous report on the calculation of insurance premiums was in the group "Reporting to Funds" and was called "RSV-1 of the FIU". If you choose it now, then the program will simply do not give you it to form it for the period starting from 2017. The reason here will be indicated - the report has lost strength.

The new reporting form is located in the group " Tax reporting" We recommend adding it to your Favorites by clicking on the Star Sign by Double Click Left Mouse Button. Not the current report "RSV-1 PFR" from the Favorites It is advisable to remove to avoid confusion.

After the choice of "Calculation of Insurance Contributions", a window will appear, where you need to specify the organization and the period. Also here is located reference Information in terms of delivery, responsible and changes in legislation.

Yellow and light green report fields are available for editing. However, in case of inaccuracies and errors, it is recommended to edit the non-report itself, but the data in the program on the basis of which it was formed.

Description of the report sections

The title leaf is required to fill in all those responsible for the delivery of this report.
Section 1 reflects the total data on insurance premiums that must be paid to the budget. Detailed data on the assignment of these contributions are located in the relevant applications of this section.
Section 2 in our example is not displayed, as it is formed by peasant (farmer) farms. It will become affordable in the case when Title page The code is specified at the location of the accounting "124".
Section 3 contains detailed information about individuals With their passport data, INN, SNILS, and other things.

Calculation of insurance premiums for 2017 is provided in the form approved by the Order of the Federal Tax Service of Russia of 10.10.2016 No. MMB-7-11 / [Email Protected] The calculation must be submitted to the tax authorities no later than January 30, 2018.

Calculation of insurance premiums for 2017 is provided in the form approved by the Order of the Federal Tax Service of Russia of 10.10.2016 No. MMB-7-11 / [Email Protected]:

persons who produce payments and other remuneration to individuals (organizations, individual entrepreneurs, individuals who are not individual entrepreneurs);
head of the peasant (farmer) farms.

In accordance with paragraph 7 of Art. 431 NK RF Persons who produce payments and other remuneration to individuals represent the calculation of insurance premiums no later than the 30th day of the month following the estimated (reporting) period in the tax authority:

at the location of the organization;
at the place of finding separate units of organizations that accrue payments and other remuneration in favor of individuals. If a separate division is located outside the Russian Federation, the settlement of such a unit is submitted to the tax authority at the place of its location;
at the place of residence of an individual, which produces payments and other remuneration to individuals (including IP).

The largest taxpayers who have separate divisions (which are charged payments and other remuneration in favor of individuals), are calculated in several tax inspections (a letter of the FTS dated January 10, 2017 No. BS-4-11 / [Email Protected]):

at the place of its location;
at the location of the separated divisions.

Calculation of insurance premiums for 2017 must be submitted to the tax authorities no later than January 30, 2018. The term of submission of the calculation is one for all payers of insurance premiums and does not depend on the form of reporting - on paper or in in electronic format.

Note! In the absence of the payer of insurance premiums in favor of individuals during the calculated (reporting) period, the payer is obliged to submit to set time In the tax authority, the calculation with zero indicators (emails of the FTS dated March 24, 2017 No. 03-15-07 / 17273, from 12.04.2017 No. BS-4-11 / [Email Protected]).

For late performance in tax inspection Calculation of insurance premiums on the payer of insurance premiums may be imposed a fine in the amount of from 5 to 30 percent of the amount of contributions, which was not paid on the basis of the calculation. At the same time, the minimum amount of the fine is 1,000 rubles (Art. 119 of the Tax Code of the Russian Federation). In a letter dated 05.05.2017 No. PA-4-11 / 8611, the Federal Tax Service of Russia explained, in what amount to pay the penalty in each of the funds (FFR, FFOM, FSS).

Compilation of calculation of insurance premiums

The calculation of insurance premiums includes:

Title page;
Sheet "Information about the physical face that is not individual entrepreneur";
Section 1 "Consolidated data on the obligations of the payer of insurance premiums";
- Appendix No. 1. To section 1 "Calculation of amounts of insurance premiums for compulsory pension and health insurance"To section 1;
- Appendix No. 2. To section 1 "Calculation of amounts of insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood "to section 1;
- Appendix No. 3. To section 1 "Costs for compulsory social insurance in case of temporary disability and due to motherhood and expenses carried out in accordance with the legislation Russian Federation"To section 1;
- Appendix No. 4. To section 1 "Payments made at the expense of funds funded from federal budget"To section 1;
- Appendix No. 5. To section 1 "Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 Tax Code Russian Federation "To section 1;
- Appendix No. 6. To section 1 "Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1;
- Appendix No. 7. To section 1 "Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1;
- Appendix No. 8. to section 1 "The information necessary for the application of the reduced tariff of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation" to section 1;
- Appendix No. 9. To section 1 "The information necessary to apply the insurance premiums tariff established by paragraph second subparagraph 2 of paragraph 2 of Article 425 (paragraph of the second sub-clause 2 of Article 426) of the Tax Code of the Russian Federation" to section 1;
- Appendix No. 10. To section 1 "Information necessary for the application of the provision of sub-clause 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation by organizations carrying out payments and other remuneration in favor of students in professional educational organizations, educational institutions of higher education for full-time education for activities carried out in the student detachment (included in the federal or regional register of youth and children's associations using state support) under labor contracts or by civil legal agreements, the subject of which are the performance of work and (or) provision of services "to section 1;
Section 2. "Consolidated data on the obligations of payers of insurance premiums of the heads of peasant (farmer) farms";
- Appendix No. 1. to section 2 "Calculation of the amounts of insurance premiums payable for chapters and members of the peasant (farmer) economy" to section 2;
Section 3. "Personalized information about the insured persons."

Sections 1. and 3 filled with payers of insurance premiums that produce payments to individuals and seem Quarterly.

Section 2.filled in payers of insurance premiums - heads of KFH, annually.

Drawing up the calculation of insurance premiums in the program "1C: Salary and Personnel Management 8" (Red.3)

The program for drawing up the calculation of insurance premiums is intended regulated report Calculation of insurance premiums (section Reporting, certificates - 1C reporting) (Fig. 1).

To compile a report, it is necessary in the workplace 1C reporting Enter the command to create a new copy of the button Create and choose in the list of available reports Types of reports Report with title Calculation of insurance premiums by button Choose.

In the start form, specify the organization (if the program is recorded in several organizations), for which the report is drawn up and the period for which it is drawn up.

As a result, the form of a new report instance is displayed. Calculation of insurance premiums (Fig. 2). To automatically fill out the report on the information base, use the button Fill.

Note! When identifying accounting data, with automatic filling of the report, two or more reference items Individuals With the same filled SNILS issued a message, and the report remains empty.

Compilation of calculation of insurance premiums in other programs:

in the 1C program: salary and personnel management 8 (ed. 2.5)
in the program 1C: Salary and footage of the budgetary institution 8 (ed. 1.0)
in the program 1C: Salary and personnel of the state institution 8 (ed. 3)

Representation of the calculation of insurance premiums in the tax authority

Payers who have the average number of individuals in favor of which payments and other remuneration are made, for the preceding settlement (reporting) period exceed 25 people, as well as newly created (including in reorganization) of the organization in which the number of these individuals exceeds this limit, represent the calculation of insurance premiums in the tax authority in electronic form using reinforced qualified electronic signature According to telecommunication channels of communication (paragraph 10 of Art. 431 of the Tax Code of the Russian Federation).

Payers and newly created organizations (including for reorganization), in which the average number of individuals, in whose benefits and other remuneration are produced, for the preceding settlement (reporting) period of 25 people and less, has the right to represent the calculation, as electronically and paper carrier.

Regardless of the activities carried out, the payers of insurance premiums are necessarily as part of the calculation:

Title page;
Section 1 "Consolidated data on the obligations of the payer of insurance premiums";
subsection 1.1 "Calculation of contributions for compulsory pension insurance", Subsection 1.2" Calculation of amounts of contributions for compulsory medical insurance "Annex 1 to section 1;
appendix 2 to section 1 "Calculation of amounts of insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood";
Section 3 "Personalized information about insured persons."

The remaining applications, subsections are subsequently submitted if there are data in them (subsections 1.3.1, 1.3.2, 1.4 of Appendix No. 1 to section 1, Appendix 3 - 10 to section 1).

Representation of the calculation of insurance premiums in the tax authority in the program "1C: Salary and Personnel Management 8" (Red.3)

Setting the composition of the calculation

If individual calculation sections are not filled in accordance with the procedure and are not submitted, then for them you can set the mode in which they will not be displayed in the form of the report and display.

To do this, click on the button. Setting (button More - Setup), located in the upper command panel of the report form, and on the tab Properties of sections Remove flags Show and Print For these sections (Fig. 3).

Calculation check

Before transferring the calculation, it is recommended to check it for errors. To do this, use the button Check - Check the control relations. After pressing the button, the test result is displayed. control ratios indicators. In this case, you can see either those control ratios of indicators that are erroneous or all the control ratios of the indicators (removing the check box Display only erroneous relationships) (Fig. 4).

Pressing the required ratio of indicators in the column Verified ratio or Deciphering values, the decryption is displayed, in which it is shown: from where these numbers took, as they have developed, etc. And when you click in the decoding itself, the program automatically shows on this indicator in the form of the report itself. For the report form Calculation of insurance premiums Implemented verification of control ratios of indicators introduced by letters of the Federal Tax Service of Russia from 30.06.2017 No. BS-4-11 / [Email Protected], dated December 13, 2017 No. GD-4-11 / [Email Protected] and letter FSS of the Russian Federation of 06/15/2017 No. 02-09-11 / 04-03-13313.

Print calculation

Organizations representing the calculation without the use of telecommunication communication channels (or using third-party programs using third-party program), files should be prepared for transfer to the tax authority in electronic form. Organizations representing calculation of paper should prepare a printed form of calculation (Fig. 5).

To form a printed form of calculation with a two-dimensional barcode PDF417, click on the button Printlocated at the top of the report form. For printing computer-readable forms of regulated reports with a two-dimensional barcode PDF417, it is necessary that a single print module of computer-readable forms and templates of computer-readable blanks are installed on the computer. Installation kit The print module is included in the configuration. As soon as the need to use the print module, it automatically starts to install. Templates of computer-readable forms of regulated reports are included in the configuration and are installed with it, so there is no need to install templates separately.

The form of calculation of insurance premiums can be printed without a barcode if in the report setting (button Yet – Setting - Bookmark General) Install the checkbox Allow stamp without barcode PDF417. After installing this setting by the button Print will be available for printing Shape with a barcode PDF417 (recommended) (Fig. 5) or Shape without barcode PDF417.

When a second option is selected, the program displays the report form to the screen for previewing and additional editing formed to print sheets (if necessary) (Fig. 6). Next to print calculation Press the button Print. In addition, from this report form (preview), you can save the edited calculation as files to the specified directory in the PDF document format (PDF), Microsoft Excel (XLS) or in tabular document format (MXL) (pressing the button Save).

Unloading calculation in electronic form

If the calculation must be unloaded into an external file, then in the form of a regulated report Calculation of insurance premiums The unloading function in electronic format is supported in the format approved by the Federal Tax Service of Russia. It is recommended to first check the unloading on the correct registration of the report on the button Check – Check unloading . After clicking on this button, the formation of the electronic report representation will be performed. If you detect errors that impede the execution of unloading, the unloading will be discontinued.

In this case, the detected errors should be corrected and repeat the unloading. To go to errors, it is convenient to use the error navigation window that is automatically called on the screen. To unload the calculation for subsequent transmission through an authorized operator, you must click on the button Unload - Electronic representation And to specify the directory in the window that appears where the calculation file should be saved. The file name program assigns automatically. Pressing the button Unload - data on individuals section 3The file will be unloaded with data on individuals section 3. File can be used in " Personal Cabinet"Organizations on the FTS website for checking F.O.o and SNILS (Fig. 7).

Sending calculation to the tax authority

In programs 1C.containing the regulated reporting subsystem, a mechanism is implemented that allows directly from the program (without intermediate unloading to the electronic representation and use of third-party programs) to send the calculation of insurance premiums to the tax authority electronically from the EDS (if the service "1C reporting) is connected. Before sending, it is recommended to perform format-logical calculation control. To do this, click on the button. Check

How to form the reporting of the FIU in the program 1C 8.3 Accounting?

Consider how the computer program 1C Accounting 8.3 helps the accountant to make quarterly reports in the FIU.

If 1c is in a timely manner and correctly introduced required documentsThe formation of "pension" reporting does not represent difficulties, as it is performed automatically. So that all the data fall into the necessary places in the reports, the following operations should be listed in 1C.

1. First of all, the monthly accrual of contributions to the OPS and OMS. It is made by the program simultaneously with the accrual of salary to employees 1C document "Accrual of the salary". The fees rate is pre-installed in the salary accounting settings (see "References and Settings" in the "Salary and Frames" section).
2. Payment of contributions should also fall into the report in the FIU. It should be reflected in 1C banking extract "Write-off from the current account" with the type of tax payment operation (tax "Insurance contributions to the FFR" or "In FFOMS", type "Contributions").

Formation of reporting RSV-1

When documents on the accrual and payment of contributions are successfully listed in the program, it is possible to begin the formation of reporting to the Pension Fund. In 1C for this purpose is the workplace:

Salary and personnel / insurance premiums / Quarterly reporting in the FIU

To create a new access package packs, it is enough to set the current period and click "Create a set" (the period on this button will be automatically listed).

If the program 1C 8.3 has previously created and saved kits for other periods, they are displayed in the list. Moreover, the creation of a new set of forms is possible only if earlier kits have the "Sent" or "will not be transmitted". To change the status, the "Install the Status" link serves.

By pressing the "Create Set" button, the program creates and automatically fills the form of the RSV-1. In the window that opens, displayed general On the taxable base and accrued contributions for the required period. Form status - "In work".

Section 1 falls amounts of contributions to the FFR and FFOMs, which during the period were accrued and paid, as well as debt (if there is such).

Section 2 reflects the calculation of contributions based on the taxable base and the tariff applied. If during the period in the program, the "Hospital list" documents were introduced, for which the benefits were charged, the amount of benefits will automatically be automatically reflected in Section 2 in lines 201 and 211 "amounts not subject to tax contributions."

As in 1C 8.3 Change data in the reporting of RSV-1

If we return to the form of work with RSV-1 and highlight here the "pack of sections 6 of the RSV-1" here, we will see that the list of employees with the amount of earnings and accrued contributions appeared at the bottom. These are the data that fall into "individual information" (Section 6).

Double-clicking on a row with an employee opens the form editing of 6 RSV-1 for this employee. If necessary, all information here can be edited manually: change amounts, add new lines.

On the section "Section 6.8 (experience)" of the same form reflects information about the employee's experience. If it was introduced sick leave, then the period of the disease is automatically displayed here with the Code of the VRN. This section is also available for manual editing. For example, if an employee by agreement with the manual was given a vacation "without detention", you should add a string here and specify the required recovery period by selecting the desired code in the "Calculated Stage" section.

If necessary, these data are filled as periods of work in special conditions or in a preferential position. In the case of work in the conditions of "harm", section 6.7 is filled.

Another feature that allows you to edit staff experience - Link "Startup" in the form of working with RSV-1:

By clicking this link opens the form of editing the experience as a list of employees. This form contains including graphs for information about the appointment of early pension. Changes made in the experience should be saved using the corresponding button.

How to unload RSV-1 and other reports to the Pension Fund

The Ready of the RSV-1 report can be printed on paper or unload it out of 1C as a file in the FIR format. It is possible to verify the correctness of the report to fill out both using the ones built in 1C and third-party programs.

The workplace "Quarter reporting in the FIU" allows you to also create a corrective form of the RSV-1 and download the sets of forms into the program from reporting files.

Starting from version 3.0.43 and above, the program "1C: Accounting 8.3" generates a monthly report of the SZV-M (it is available in the "Directories and Settings" subsection of the Salary and Frames Program section).

Based on: Programmist1s.ru

A new calculation format was approved on accrued and paid insurance premiums for compulsory pension insurance RSV-1 for 2014. The new combined form of RSV-1 contains both information on the organization as a whole and the information of personalized accounting. Starting from reporting for the 1st quarter of 2014, a set of the following files is applied to the FIU:

rSV-1 file (sections 1-5) - data as a whole on the organization;
file RSV-1 (Section 6) - data on insured persons.

Below is the instruction manual new form RSV-1, which is applied from reporting for the 1st quarter of 2014. Instructions for the formation of Personalized data of the SZV and ADV up to 4 quarters of 2013 are available by software.

For the formation of personalized data it is necessary:

1. On the main page Contour. Experience to open the "PFR" menu\u003e "Fill out a report or adjustment" .

2. In the window that opens, you must select the desired organization, after which on the main page of the Contour-Report PF Press "RSV-1 unified form By organization and employees. "

3. Select a data fill method:

3.1. If the information is to be filled directly into the contour report of the PF, then click the button "Go to filling out the data on the organization". Next, go to step 4 instructions .

3.2. To download ready-made files, use the "Take Data from File" link.

In the window that opens, click on the "Select Data File" link, select the desired files and click "Take the data into the system". If you need to accept the data from several packs at once, then you should download them alternately, using the link "Select more file" .

After downloading all files, you must click "Next". And then "check and form a report" .

4. After pressing the button « Go to how to complete the data on the organization. "The details of the form will be displayed on the screen, which must be filled and click" Go to the section ".

Mandatory to fill are Section 1 and Section 2.1. We recommend to start filling from section 2.1.

4.1. To fill in data on employees, you must go to section 6 and click the "Go to the list of employees" button.

4.2. To manually add data about the employee, you must click on the link " New employee" If the desired employee is already present in the list, then to edit its data, click the link with the name.

4.3. In the window that opens, you need to make data about the selected employee:

you can affect the date of reception or dismissal using the link « Actions with an employee ";
using the "Change" link, you can select the category code;
if necessary, add more cells to fill information on an additional category code by clicking on the "Add Category Code" link;
if there is a package of adjustments and additional contributions, you must click "Add the amount of additional contributions";
to display additional insurance contributions You must follow the link "Add Payments for Extras. tariff ";
if necessary, you can "add a period of the experience" and edit the "features of the expense of the experience" (for example, decree, paid leave, territorial conditions, conditions for early pension, etc.);
it is also possible to specify "copy the period of the experience" or delete.

From January 1, 2013, employers who have jobs with certain types of harmful and dangerous work, the employment in which it gives the right to the early appointment of a pension in accordance with subparagraphs 1-18 of paragraph 1 of Article 27 of the FZ dated December 17, 2001 No. 173-FZ " About labor pensions, "must accrue and pay additional insurance premiums:

. 4% for payments to employees, corresponding to subparagraph 1 of paragraph 1 of Art. 27 FZ №173-ФЗ;
. 2% for payments to employees, corresponding to subparagraphs 2 - 18 of paragraph 1 of Art. 27 ФЗ №173-ФЗ.

4.4. After the data for each employee is filled, it is necessary to mark those employees in the list window, which should be paid to the report, and click "Next" , then « Check and form a report " .

4.5. In the window that opens, a generated report will appear, as well as the results of checking the information CHECK program. If necessary, you can save or print any pack by clicking on the appropriate link.

The reports formed in the contour report are the ability to save and print, for this you need to follow the link "File Archives" on the main page .

5. To send packs, click the "Go to Send" button and select the sending method - via web application attachment. Andster or local outline program. Experience Light .

Until November 15, 2013, insurers must provide individual information on insurance contributions of the accrued and paid, as well as information about insurance experience For each employee who works in it (including employees working under GPC agreements).

Consider how to reflect the preparation operations for personified information about employees, as well as the formation of regulated reporting in Pension Fund RF.

An example of a sequence of action will be built on the basis of a new platform released by 1C, "1C: Enterprise 8.3" in the "Taxi" mode. This platform will soon be the main version supplied by 1C, so in all subsequent articles it will only be used for examples.

Filling initial information

To correctly fill out data on the insurance and cumulative part labor pension In regulatory documents, it is necessary to make personal information about employees of the company and reflect accrual wages.

To hire an employee, you need to add a new document "Receive to work". This document is in the "Employees and Salary" section

Pressing the button<Создать> The form of the "Acceptance of Work" document will open, in which it is necessary to fill out the requisites required for filling.

In the "Employees" directory you need to add new card and fill out personal data that will be used when filling out the regulated reporting.

Accrual of salary employees

After the formation of basic data on employees, it is necessary to form documents on salary accrual. For this, the system "Calculation of wages" is designed in the system, which is in the "Employees and Salary" section

In the "Employees and Salary" section, you need to switch to the "Salary Accrual" documents and add a new document.

In the added document, you must specify the salary accrual period, dates and click the button<Заполнить>. Pressing this button will automatically fill all the table parts of the document - deduction, personal income tax, contributions.

The "Accrual" tab will reflect information about the accrual of the employee, all the deductions information can be obtained on the "Hold" tab.

The amount of customized NDFL must be checked on the NDFL tab

The "Contributions" tab reflects the data on the accrued contributions to the FSS funds and the FIU

When conducting a document, the program will form a group of wages to accrual wages, deducting the amount of personal income tax, as well as deductions to the funds.

Personalized accounting data

After the documents on the accrual of salary and formation accounting wiring For deductions to the funds it is necessary to fill out documents on personalized accounting (SZV-6-4, ADV-6-2, RSV-1).

To do this, you need to click on the "Employees and Salary" section<Еще> And in the list to choose the item "Quarter reporting in the FIU".

In the form that opens, you must click on the button.<Создать комплект за 3 кв. 2013 г.>. If the packet of documents is created for the first time, this button will be active, if the packet of documents has already been created and transmitted earlier, it will only be possible to adjust it. To do this, use the button<Создать корректирующую форму РСВ-1>.

When you click on the button, the assistant shape will open, in which all employee data available in the system will automatically be filled. Documents will be created:

SZV-6-4
ADV-6-2.
RSV-1.

If in the process of accrualing debt before tax authorities Payment were made, these data will automatically affect the bottom of the assistant shape.

If, when checking the data, errors are errors of pumminated reporting, the program erroneous data will highlight red and celebrate the special icon with the image of the question mark