Form SZV-M 2019 download the form for free
09.08.2019
Form SZV-M was approved by the Resolution of the PFR Board dated 01.02.2016 No. 83p “On approval of the form“ Information on insured persons ”. The form will be applied from April 1 for monthly reporting to the FIU.
The resolution was registered by the Ministry of Justice of the Russian Federation on February 18, 2016 under No. 41142.
Commencement of the decree: 01.04.2016.
The policyholder shall, on a monthly basis, no later than the 10th day of the month following the reporting period - a month, provide the following information about each insured person working for him:
In the SZV-M form, data on the insured persons - employees with whom in reporting period the following types of contracts have been concluded, continue to operate or terminated:
Labor contracts;
Civil contracts (GPC), the subject of which is the performance of work, the provision of services;
Agreements on the alienation of the exclusive right to works of science, literature, art;
Publishing license agreements;
License agreements on the granting of the right to use works of science, literature, art, including those concluded on a collective basis.
In the very decision of the FIU dated 01.02.2016 No. 83p the procedure for filling out the SZV-M form is not separately spelled out, therefore, information from this page is duplicated on filling out the SZV-M form.
Employee information transferred to the FIU:
1) Insurance number of an individual personal account (SNILS);
2) Surname, name, patronymic (full name);
3) An identification number taxpayer (TIN).
From April 1, 2016, Federal Law of December 29, 2015 No. 385-FZ "On the suspension of certain provisions of legislative acts of the Russian Federation, amendments to certain legislative acts Of the Russian Federation and the specifics of increasing the insurance pension, a fixed payment to the insurance pension and social pensions "for all employers, both for organizations and for individual entrepreneurs, a simplified reporting form is introduced for personified accounting in the PFR.
The introduction of this measure is due to the refusal in 2016 of the indexation of insurance pensions for working pensioners. It is for the prompt identification of citizens' data that additional reporting is introduced, which will also save non-working pensioners from going to the Pension Fund of Russia to apply for the resumption of the indexation of insurance pensions. Source: FIU
News on the SZV-M form
New from 08/09/2019: Supreme Court of Russia in the definition of July 22, 2019 No. 305-ES19-2960admitted that the PF RF illegally fined the organization for errors in SZV-M, which were subsequently corrected. The judges explained that if policyholders independently identify and correct mistakes made in personalized reporting, they are not required to pay fines.
New from 07.26.2018: The Ministry of Labor of Russia, by order No. 385n dated June 14, 2018, amended the procedure for maintaining individual (personified) records of information about employees (the conditions for exemption from fines for errors in SZV-M have changed).
New from 05/07/2018: The FIU in a letter dated 03.28.2018 N 19-19 / 5602 informs that the submission to the FIU of additional information on employees in the SZV-M form will not always allow avoiding a fine.
New from 04/16/2018: The Ministry of Labor, in a letter dated 03/16/2018 No. 17-4 / 10 / B-1846, clarifies whether it is necessary to submit information on the heads of the sole founders in the SZV-M and SZV-STAZh forms (With regard to the head who is the only founder, the company must submit information to the Pension Fund on the forms SZV-M and SZV-STAZH).
New from 04/11/2018: The Pension Fund for Moscow and the Moscow Region in a letter dated 04/03/2018 N B-4510-08 / 7361 informs that employers are not entitled to issue copies of reports on forms SZV-M and SZV-STAZh to quitting employees. Excerpt: "The employer is obliged to issue to employees not copies of the reports themselves in the SZV-M and SZV-STAZh forms, but extracts from the information in the SZV-M and SZV-STAZh forms. Each such statement should contain information only on a specific employee or performer GPA ".
New from 01/17/2017: The FIU has specified the deadline for submitting the report on the SZV-M form in 2017. Look at this .
New from 12/29/2016: The PFR by the Resolution of the Management Board dated 07.12.2016 No. 1077p approved the new format of the SZV-M form. The resolution comes into force on 01/08/2017. Download the decree (pdf).Federal Law No. 250-FZ of 03.07.2016 introduced new rules for the submission of statements by policyholders to the Pension Fund. The law requires all employers to submit to the FIU annually a new report on insurance experience employees in the form "Information on the insurance experience of insured persons (SZV-STAGE)". The reporting form was approved by the Resolution of the PFR Board dated January 11, 2017 No. 3p. SZV-STAZH - new reporting for all employers, the deadline for it is 2018. In two cases, policyholders submit the form ahead of schedule.
- Dear accountants! An article by SZV-STAZH for 2018 in 2019 has been published on the website of the journal "Simplified": form, sample, rules
Program Buchsoft fills in SZV-STAZH, taking into account the recommendations of the FIU. Sending reports to the FIU takes place in one click. Take a trial access to the program for 365 days and complete online. For users, consultation on all accounting issues is available 24 hours a day, 7 days a week.
Fill in SZV-STAGE online
In the article:
Who takes SZV-STAGE
SZV-STAGE- a new form for employers, in which information about the insurance record of employees is indicated. It was introduced due to the cancellation of RSV-1. Previously, information about seniority was indicated in RSV-1. This report was replaced by a single calculation of contributions to the Federal Tax Service, but there is no information on the length of service. Therefore, you need to indicate the experience in the form of SZV-STAGE from the 2017 report. The form was approved by the Resolution of the PFR Board dated January 11, 2017 No. 3p.
It follows from the legislation that the form is submitted no later than March 1 of the year following the billing period (clause 2 of article 11 of Law No. 27-FZ as amended by Law No. 250-FZ). The first time you will have to report for 2017 no later than March 1, 2018.
As we have already said, for the first time all employers (individual entrepreneurs and firms) pass SZV-STAGE by March 1, 2018 (this is a report for 2017).
There are two exceptions to this rule. The form must be submitted in 2018 ahead of schedule if:
- you liquidate the company before the end of the current year
- if you have employees retiring in 2018
In this case, submit information to the FIU within three calendar days from the date when the employee applied to you with an application for the appointment of a pension (part 2 of article 11 Federal law dated 01.04.96 No. 27-FZ).
Submit the accompanying EFA-1 form with your seniority report. She is guided with all new forms, including. Besides,
- Related article:
Articles about filling out a report in the program:
- How to fill out the SZV-STAGE report on an employee applying for a pension in the Buchsoft program
- How to fill out a SZV-STAGE report on a dismissed employee in the Buchsoft program
- SZV-STAGE annual (for all employees). Manual and automatic filling in the Buchsoft program
How to fill out SZV-STAGE in 2018
Advice from Olga Prygova, Deputy Head of the PFR Branch for Moscow and the Moscow Region.
SZV-STAZH is issued to the dismissed
SZV-STAZH is issued to all dismissed persons of any age in 2018 on the day of dismissal. This is provided for by paragraph 2 of Article 11 of the Federal Law dated 01.04.96 No. 27-FZ. The fine for non-issuance is 50,000 rubles (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). In the FIU for such workers, submit a form based on the results of 2017 in 2018.
If a person of any age quits in 2018, then give him the SZV-STAGE form in his hands. And in the FIU for it, submit the form at the end of 2018 in 2019. If a person of retirement age resigns, then give him a uniform, and immediately hand over the form to the Pension Fund of the Russian Federation in 2018. Submit SZV-STAGE information to the FIU within three calendar days from the date when the employee wrote a letter of resignation in connection with retirement.
- Attention! Also dismissed (everyone, not just retirees) hand out a new single calculation of insurance premiums .
The deadline for the completion of the SZV-STAZh annual form in 2018
SZV-STAGE - annual form... For the first time it is handed over in 2018 for 2017.
All employers submit the form.
Who submits the form electronically
Information is handed over to in electronic format on TCS with the number of employees from 25 people. If the company has less than 25 people, then you can pass it either by TCS or on paper.
- Journal article on the topic:
Which employees are included in the report "SZV-STAZH"
The new report includes information on employees who work:
- under an employment contract
- under a civil law contract
The rules for filling in "SZV-STAZH" are the same as for RSV-1 (in relation to length of service).
The SZV-STAGE report contains details of the length of service as a whole for the year - that is, for the period from 01/01/2017 to 12/31/2017.
If an employee was hired and (or dismissed) during 2017, the length of service must be reflected from the date of admission to the date of dismissal.
Form SVZ-STAZH (valid in 2018)
Section 1 check the type "Pension assignment". In section 2, indicate the period - 2017, as the employee retires this year.
In section 3, in columns 1-5, write down the name and SNILS of the employee... In columns 6 and 7, reflect the period of work of an individual - from 01/01/2017 to the date when the employee retires. If the employee rested at his own expense, show the period separately, with the code "NEOPL" in column 11.
Fill in other columns under special conditions- when working in the Far North, difficult and hazardous working conditions. For example, if the employee was busy in textile industry, put the code 27-4 in column 9. Take the condition codes in the appendix to the Procedure for filling out the SZV-STAGE form (approved by Resolution No. 3p).
Section 4 Please indicate whether you have accrued contributions for the periods in section 3. Check the “Yes” box even if you have accrued contributions but have not paid them yet. You bet "no" if you haven't paid any salaries at all. This was confirmed to us by the FIU specialists in the field.
If you accrued contributions at additional rates, then mark "Yes", if you did not accrue - make a mark in the "No" field.
Sample SVZ-STAZH in 2018 for pensioners
The procedure for filling out SZV-STAZH
The report is filled in for each employee. It is necessary to reflect the full name and SNILS, as well as the periods of work.
In the column "territorial conditions" a special code is indicated corresponding to a particular place of work. For example, for areas far north corresponds to the code "RKS".
Column " special conditions Labor ”is filled in if employees work in harmful working conditions. In this case, the column "special working conditions" is filled in, which indicates the code of conditions, and the "code of the list item", which reflects the preferential profession.
Also, if an employee works part-time, this should be reflected in the report. For example, if an employee is employed on a part-time basis, in SZV-STAZH, in the “rate” column, you must indicate “0.5”.
If the employee is registered for a part-time working week, you need to put down the corresponding value in the column “actually worked hours”.
Many questions arise when filling out the last column of the report "information about the dismissal of the insured person." This column is marked with a “cross” for an employee only if he was dismissed on December 31, 2017. In other cases, this column is not filled in.
And it is dedicated to the indication of the code "DLOTPUSK".
PFR seniority codes in the "SZV-STAGE" report
|
Type of insurance period |
Code in SZV-STAZH |
|---|---|
|
Leave to care for a child up to 1, 5 years old |
|
|
Parental leave from 1, 5 to 3 years |
|
|
Parental leave taken by a non-parent (such as a grandmother) |
|
|
Paid holiday |
SLOTPUSK |
|
Leave without pay; downtime due to the fault of the employee |
|
|
Period of temporary disability |
VRNETRUD |
|
Inter-shift rest |
|
|
Training |
|
|
Execution of state or public duties |
|
|
Donation (days of blood donation) |
|
|
Downtime due to the fault of the employer |
|
|
Suspension from work through no fault of the employee |
|
|
Additional study leave |
UCHOTPUSK |
|
Extra days off for workers caring for children with disabilities |
|
|
Additional leave for persons affected by the Chernobyl disaster |
Penalty for failure to pass SZV-STAZH - 50,000 rubles (Article 5.27 of the Administrative Code of the Russian Federation)
When an employee retires, the company must submit information on seniority to the FIU. Previously, the SPV-2 form served for this. On February 17, the foundation canceled this form. Now the company can only confirm the seniority of retirees with the help of SZV-STAZH. Submit the report to the FIU within three calendar days from the day the employee announced his retirement. This is provided for in clause 2 of the EFA-1 form - Information on the policyholder transmitted to the FIU for maintaining individual (personified) accounting.
Forms SZV-STAZH, SZV-ISKH and SZV-KORR for each employee you will form into packages of documents: one package - one file. Please accompany each package of documents with the form EFA-1.
EFA-1 contains information about the company as a whole. For example, data on the number of employees for whom you are submitting forms, or total amount accrued and paid insurance premiums for the reporting period.
Include documents of only one title and one type of information in the package. And for the SZV-ISH form package - one name and one type of information and for one reporting period (clause 1.7 of the Procedure for filling out).
Read
In 2019, employers submit to the Pension Fund of the Russian Federation new SZV-STAGE... This document contains information about the employee's retirement experience, so the report must be submitted. Let's see how the form has changed. We will also tell you who and when submits the new SZV-STAGE form to the FIU according to the updated requirements.
Fill in the SZV in a new way? EXPERIENCE - The Pension Fund has changed the rules. We agreed on all recommendations with the FIU and made sample reports,
What is SZV-STAGE
From January 1, 2017, employers submit a new report to the PFR - SZV-STAZH. This is an employee retirement report that replaces RSV-1.
Previously, companies showed information about the seniority of employees in RSV-1. But last time this document was submitted for 2016. In order for the FIU to continue to receive data, officials introduced new reporting for all employers about the insurance experience - SZV-STAGE. Amendments to the law were introduced by the Resolution of the PFR Board dated January 11, 2017 No. 3p. However, in 2019 this document is no longer valid; instead, policyholders should be guided by the resolution of the PFR Board dated 06.12.2018 No. 507p.
Which employer submits the report to SZV-STAZH and when
In practice, the question arises - who and when submits the SZV-STAGE form to the fund. The answer to this question is that employers are obliged to submit a report annually to Pension Fund.
The question also arises - whom to include in SZV-STAGE. Answer - in the report it is necessary to record employees and employees with whom the civil contract is valid. The experts of the Glavbukh System warn - include in SZV-STAZH information about those people who are insured under the compulsory pension insurance and on the payments and benefits to which your organization is required to assess pension contributions.
If you are not obliged to calculate contributions in favor of an individual, do not provide data about him in the report. For example, an organization rents a room or a car from a citizen, or a self-employed performer and pays a tax on professional income. When there are no other agreements with this person, do not reflect it in SZV-STAZH.
Entrepreneurs often have a question - whether it is necessary to submit a report to an individual entrepreneur in the form of SZV-STAZH. The answer to this question is the following - both organizations and individual entrepreneurs must submit a report.
In addition to annual reports, the law also provides for individual cases when in 2018 SZV-STAZH must be sent to the fund ahead of schedule. Cases when you need to take SZV-STAGE to the fund are listed in the table.
| Basis for submitting the report | Deadline for submitting the report |
| Regardless of the circumstances, annually for all employees | No later than March 1 following the reporting year |
| Assigning a pension to an employee | Not later than three calendar days from the date of the employee's request |
| Liquidation of an organization or closure of an individual entrepreneur, notary, lawyer | Not later than one month from the date on which the interim was approved liquidation balance sheet... For entrepreneurs, the date is counted from the moment the decision is made to terminate the activity. |
| Company reorganization | Not later than one month from the date of approval of the deed of transfer |
In addition to the above cases, the report must be handed over to the employee. There are two cases in total - at the written request of the employee and upon dismissal. In the first case, the deadline is no later than within 5 working days. In the second case, the form is needed along with the rest of the documents. When and how to transfer copies of the report to employees >>>
Who hand over SZV-STAGE - personnel or accounting
There is no answer to the question of who actually forms and submits SZV-STAZH, in the legislation. Each company makes decisions on such issues independently.
The answer will depend on how the staff is organized in the organization, the workflow and the distribution of job responsibilities.
For example, in a small company, one accountant can simultaneously perform the functions of an accountant and a personnel officer. Then the question disappears.
If the company has a personnel department, then the report can be entrusted to it. Human resources employees are the first to receive the most important data for the SZV-STAZH form - SNILS, up-to-date full name. and the dates of hiring and firing. But in what way to report, depends on the number of employees.
If the number of employees is exactly 25 people or more, submit the report only in electronic form. When the number of people is 24 or less, the report can be submitted on paper or in electronic form - at the discretion of the policyholder.
All organizations that have entered into labor and civil law contracts with citizens will fill out the new SZV-STAGE form for 2018. The head of the document was removed from the old form SZV-STAZH, which duplicated the information from the first section. Now the TIN, KPP and registration number are indicated in the report once. In addition, the officials renamed column 14 of section 3 to indicate the periods included in the insurance period of the unemployed.
Types of the new form SZV-STAZH
In total, there are three types of the new SZV-STAGE form, which employers submit depending on the situation:
- Initial. This is a form that is submitted to insured persons for the first time in the reporting period;
- Complementary. Submitted if an adjustment is required in the SZV-STAGE form due to errors in the original report;
- The appointment of a pension. Provided for insured persons who apply for a pension during the year.
Errors in SZV-STAGE should be corrected by special rules... Each type of error has its own clarifying report form - SZV-STAZH with the "Initial" or "Supplementary" type, SZV-CORR with the "OTMN", "CORR" or "OSOB" type. Which form to submit depends on the error and on whether the fund accepted the report in full, in part, or sent a warning. How to correct reporting on employees' insurance experience >>> ".
In the original and supplementary form, it is imperative to fill out the first three sections, and in the form for assigning a pension, five.
Paper SZV-STAGE can be filled out on a computer or by hand. In the latter case, use ink or a ballpoint pen of any color other than red and green. Fill in the report in block letters. Erasures and corrections are prohibited.
When the employer pays insurance premiums, arrears, penalties, fines to the Pension Fund, he may have overpayments. There are options. You can offset this overpayment, or you can return it. To set off, you will need to fill out and submit to the Fund's office form 22 FIU. But in order to claim an excessively transferred amount of contributions, the insured must apply to the Pension Fund of Russia with an appropriate application for the return of this amount in accordance with the established form 23 of the Pension Fund.
How to fill out the form 23 FIU
Form 23 of the Pension Fund of Russia is now being applied new, it has been in effect since February 2016 and is called "Application for the return of the amount of overpaid insurance premiums, penalties, fines." It was approved by the Resolution of the PFR Board of December 22, 2015 No. 511p.
Funds that were overpaid by the organization (IE) to the Pension Fund and FFOMS can only be returned from the payer's statement about the resulting overpayment. If an employee of the fund has identified a paid surplus, then the FIU must inform the policyholder within 10 days. After which it is carried out joint reconciliation, in which each of the parties reflects its data. According to its result, the overpayment will be confirmed, or an updated calculation will be required.
To return overpaid funds to the FIU, you must prepare an application in paper or electronic form by filling out Form 23 of the FIU (the form can be downloaded below).
An application is submitted to the territorial branch of the PFR at the place of registration of the payer of contributions within three years from the date of payment of the amount, as a result of which the overpayment was formed. In turn, the employees of the fund make a decision on this application no later than ten working days from the moment they receive an application for the return of the overpaid amount. In case of a positive decision, return excess amount carried out within 1 month. In case of non-compliance by the Pension Fund deadlines, the payer must be refunded the amount of the overpayment together with the accrued interest of the forfeit for each day of delay.
If there is a debt in the FIU
If the organization or individual entrepreneur has a debt to the PFR, then it will be repaid from the overpaid amount. That is, the Fund will first reconcile your payments, then the amount of arrears will be deducted from the amount of your overpayment. And the remainder (if anything remains) will already be returned to the policyholder.
All entrepreneurs who are payers of insurance premiums for employees are required to submit a RSV form to the Federal Tax Service Inspectorate. In addition, employers submit employee information.
In our today's publication, we will consider the rules and procedure for filling out a report with the Federal Tax Service Inspectorate and dwell in more detail on personalized accounting (Section 3 of the form RSV ). At the bottom of the page you can download the form RSV PRF 2019 and a sample of filling out this document. There you will also find the form, which is scheduled to be introduced in 2020.
Recall that until 2017, the RSV form was submitted to the FIU. In connection with the transfer of administration functions for the payment of contributions to the Inspectorate of the Federal Tax Service, from 01.01.2017 it is necessary to pay the following contributions and submit a report on them to the Inspectorate of the Federal Tax Service at the place of registration of the individual entrepreneur:
- for compulsory pension insurance;
- for compulsory health insurance;
- on compulsory insurance for temporary disability and in connection with motherhood.
RSV form: recent changes in the document
RSV 2019 form approved by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551.
In 2017, the following changes took place in the RSV form, which are also relevant in 2019:
The RSV form combined the calculations of RSV-1, RSV-2, RV-3 and, in part, the calculation of 4-FSS. In addition, new deadlines for filing reports have been introduced.
note that for the 4th quarter of 2019 it is necessary to hand over the RSV in the form approved by the Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551. The fact is that back in July 2018, a draft order on amendments to the RSV form was published. It was assumed that already in 2018, reporting on insurance premiums will be submitted by new form... Then the deadlines for the adoption of the new form were postponed to the beginning of 2019, however, and in 2019 the form was never approved. Therefore, throughout 2019, employers submit the RSV report on the old form, approved back in 2016.
According to the latest information, new form RSV will become relevant in 2020. And this time, apparently, it will really be introduced. Corresponding the draft Order of the Federal Tax Service dated May 16, 2019 was published on the official website of the draft regulations.
Terms of delivery of RSV in 2019-2020
Regardless of the reporting format, the RSV report is provided quarterly, before the 30th day of the month that follows the reporting period.
If the deadline for submitting the calculation falls on a weekend, then the document can be submitted on the first working day (after the weekend).
The deadlines for the delivery of the RSV in 2019 are as follows:
- for the 1st quarter of 2020 - 04/30/2020;
- for the 2nd quarter of 2020 - 07/30/2020;
- for the 3rd quarter of 2020 - 10/30/2020;
- for the 4th quarter of 2020 - 01/30/2021.
The deadlines for the delivery of the RSV in 2020 are as follows:
- for the 1st quarter of 2021 - 04/30/2021;
- for the 2nd quarter of 2021 - 07/30/2021;
- for the 3rd quarter of 2021 - 10/30/2021;
- for the 4th quarter of 2021 - 01/30/2022.
RSV 2019-2020 report format
In 2019 and 2020, it is allowed to pass on paper to organizations and individual entrepreneurs, the number of employees of which does not exceed 25 people. If the number of employees is more than 25 people, then the obligation arises to submit the report only in electronic form according to the TSC.
Who is submitting the calculation and where?
All employers at the end of each quarter must pass the calculation RSV forms at the IFTS at the place of registration.
Separate subdivisions, which have a separate current account and balance, pay insurance premiums and submit reports at their location.
Zero report with no activity
If entrepreneurial activity was not kept, the salary of employees was not charged or paid, but you are registered as an employer, the RSV still needs to be submitted. A zero report is also submitted in the absence of employee contributions.
Structure and rules for filling out the document
The 2019 RSV form consists of title page and 3 sections:
1. SECTION 1 - summary data on insurance premiums.
2. SECTION 2 - for heads of peasant farms.
3. SECTION 3 - personalized information about each employee.
Each section includes several subsections and appendices to them. At first glance, the RSV report seems to be quite lengthy. In fact, the work of filling it out will not be that difficult, since not all sections need to be filled out. Therefore, first we will find out who exactly which sections and subsections needs to be filled out.
TITLE PAGE. All policyholders, without exception, must be filled in.
SHEET "Information about an individual who is not an individual entrepreneur". Individual entrepreneurs and organizations do not complete this sheet. It is filled in by individuals for hired workers.
Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3 - fill out and submit all LLCs and individual entrepreneurs that pay income to individuals during the reporting quarter.
Section 2 and Appendix 1 to Section 2 are filled in by the heads of peasant farms.
Subsections 1.3.1; 1.3.2; 1.4 of Appendix 1 to Section 1 are filled out if an individual entrepreneur or an organization calculates insurance premiums at additional rates.
Appendix 5; 6; 7; 8 to section 1 are filled in by individual entrepreneurs or LLCs, which apply reduced rates when calculating insurance premiums.
Appendix 9 to Section 1 is completed in cases of payment of income to foreign or stateless employees.
Appendix 10 to Section 1 must be completed if income was paid to students who worked in student teams in the reporting quarter.
Appendices 3 and 4 to Section 1 are completed by individual entrepreneurs or LLCs that paid benefits in the reporting quarter.
Having selected the sections related to your activity, you can start filling them out.
The rules for filling out the document are as follows:
1. Each field of the report contains a certain indicator, it is impossible to supplement with other information.
2. Pages are numbered in the appropriate cells as follows: "001", "002" ... "033".
3. There are two fields for writing a decimal fraction: the first one fits the whole part, and the second one - the remainder.
4. Text fields are filled from left to right, starting from the first box.
5. Cost indicators are indicated in rubles and kopecks, separated by a dot.
6. When filling out the document on a computer, use the Courier New font (16-18 point size).
7. In the fields for quantitative and total indicators, put "0" ("zero"). In other cases, for example, when there are no text indicators, a dash is put in all familiarity of the field.
8. When filling out the calculation on a computer, there is no need to put zeros and dashes in free cells.
9. At the end of each page of the RSV you need to put a signature, indicate the date of signing.
10. If there is a seal, it is placed on the title page.
The procedure for filling out the RSV in 2019
SECTION 1: INSURANCE CONTRIBUTION SUMMARY
Section 1 includes information on the calculation of retirement benefits, medical contributions, as well as premiums for insurance for temporary disability and maternity. Using the card for accounting for insurance premiums, reflecting the payments and remunerations accrued and paid to individuals in the reporting period of 2019, lines from 010 to 123 are sequentially filled in. In this case, line 030 is filled in with a cumulative total from the beginning of 2019, and lines 031; 032; 033 are filled with monthly data. The form for all types of contributions is filled in the same way.
Further, lines 120-123 of Section 1 shall include amounts that exceed the costs of the insured for benefits over the calculated insurance premiums for temporary disability and maternity. If there was no fact of excess, then these lines are not filled in.
APPENDIX 1: CALCULATION OF INSURANCE CONTRIBUTIONS FOR MANDATORY PENSION AND HEALTH INSURANCE TO SECTION 1
First, the payer's rate code is specified from 01 to 016. The rates of insurance premiums and subsections that must be filled out in accordance with the rate code depend on it.
This appendix is divided into several subsections. Which of the subsections and who needs to be filled out is written above.
APPENDIX 2: CALCULATION OF DISABILITY AND MATERNITY FEES TO SECTION 1.
At the beginning, indicate the sign of payments:
"1" - if the region participates in pilot project FSS. Those. direct payments of insurance coverage are made from the FSS budget;
“2” - if the benefits are paid by employers, and then the costs are offset against the payment of insurance premiums.
Then the form is filled out in the same way as in the previous application.
APPENDIX 3 MANDATORY SOCIAL INSURANCE EXPENSES IN CASE OF TEMPORARY DISABILITY AND IN CONNECTION WITH MOTHERHOOD AND EXPENSES IN ACCORDANCE WITH THE LEGISLATION OF THE FEDERAL FEDERATION 1.
If the organization did not pay benefits in the reporting quarter of 2019, then Appendix 3 is not completed and is not submitted as part of the calculation for the reporting quarter of 2019. If payments took place, then use the following filling procedure:
- on lines 010-090 - indicate for each type of payments the number of cases of payments, the number of days paid, and the amount of expenses incurred (including those financed from the federal budget);
- on line 100 - indicate the total amount of expenses for the named payments (including those financed from the federal budget).
All other applications are filled in the same way as the previous ones and do not raise additional questions.
Important: Starting from the report on the RSV form for the 4th quarter of 2017, in accordance with para. 2 p. 7 art. 431 Tax Code of the IFTS will not recognize the submitted report if errors are made in the following indicators of section 3 for each individual:
- 210 - the amount of payments and other remuneration for each of the last three months of the reporting or billing period;
- 220 - base for calculation pension contributions within the framework limit value over the same months;
- 240 - the amount of calculated pension contributions within the limit value for the same months;
- 250 - totals for columns 210, 220 and 240;
- 280 - the basis for calculating pension contributions at an additional tariff for each of the last three months of the reporting or billing period;
- 290 - the amount of calculated pension contributions at an additional tariff for the same months;
- 300 - totals for columns 280, 290.
The summarized data in the listed lines for all individuals must correspond to the summarized data in subsections 1.1 and 1.3.
The above rules for filling out the RSV report apply to RSV for the 3rd quarter of 2019, which must be passed by October 30, 2019.
Changes in the RSV form 2020
Now let's talk about the RSV form for the periods of 2020. At the moment, there is a new RSV form on the Single Portal for the placement of draft regulations, which is expected to start working according to reports from 2020.
The new form lacks an annex containing information on the application of the reduced tariff established for the period until 2019. Appendix 2 “Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood ”, new fields will appear.
Section 3 (personalized information individuals). A new variable "Correction type" has appeared. Similarly to SZV-M, in the new RSV it will be necessary to put a mark on which form is being passed: initial, correcting or canceling.
So, as of the 3rd quarter of 2019, the old RSV form, which is well known to employers, is in force. But it will not be superfluous to talk about the changes that will be reflected in the new RSV. Let's list them:
1. Added section "Payer type". You will need to indicate:
- sign "1", if during the reporting period the taxpayer paid the amount in favor of individuals;
- sign “2”, if payments were not made to individuals.
2. Change of the reporting period. The RSV will be filled not on an accrual basis (for a quarter, half a year, 9 months and a year), but on a quarterly basis (Q1 2019, Q2 2019, etc.).
3. Fields will be added to subsections 1.1 and 1.2. The new fields In 2019 will reflect the amounts tax deductions(field "The amount of expenses accepted for deduction in accordance with clause 8 of article 421 of the Tax Code of the Russian Federation").
4. Subsection 1.4 is excluded. In the current form of 2018, subsection 1.4 reflects the calculation of insurance premiums for social Security flight crew members, selected categories workers in the coal industry. In the new form, this subsection will be submitted as a separate annex.
5. Removed lines from Appendix 2.2. In connection with the abolition of preferential tariffs for entrepreneurs on PSN and UTII (pharmacy activity), the corresponding lines in Appendix 2.2 have been deleted.
6. Removed the lines of subsection 2.2, which reflected the amounts of settlements with foreign workers who are not citizens of the EAEU.
7. Addition of line 055, which will reflect the amount of payments to foreigners-non-citizens of the EAEU.
Download the RSV form for 2019-2020
Below you can download the 2019 RSV Forms, and you can also download the 2020 RSV Form for review, which is likely to come into force next year:
The 2019 RSV Form in Excel and PDF formats can be downloaded by clicking the button below:
It's fast and free! You can also consult by phone: MSC +7 499 938 52 26. SBP +7 812 425 66 30, ext. 257. Regions - 8 800 350 84 13 ext. 257
