RV 3 year who gives. RSV form: Recent changes in the document

The Formulation of PB-3 of the FIU is one of the calculations on the accrued and paid insurance premiums submitted to the Pension Fund (UTV. Resolution of the Board of the Russian Federation of the Russian Federation of 20.07.2015 N 269P). Those employers who pay contributions to the additional social security of their employees should take it. Let's see who is it.

RV-3 PFR: who gives

The list of persons on which the duty is entrusted to represent the form of RV-3 of the FIU, small. It:

• insured by paying payments in favor of members of flight crews of civil aviation aircraft ();
• organization of the coal industry (part 1 of article 6,).

Accordingly, the recorded insureders must submit to the FFR office at the place of registration:

• calculation of the form of RSV-1 (appliance. Resolution of the Board of the PF of the Russian Federation of January 16, 2014 N 2P), where they are reflected by the usual insurance contributions on OPS and OMS with payments of their employees;
• the calculation in the form of PB-3, where contributions accrued for additional social security are indicated.

In this regard, it would be logical to hand over the form of RV-3 and RSV-1 together. Probably, on the idea of \u200b\u200bthe FIU it should have been. However, with the deadlines for the delivery of RV-3, there was a confusion.

Dates of delivery of the form of RV-3

The fact is that according to the laws on additional social security Reporting about the accrued "additional" contributions, insurers must up to 1 number of the second calendar month following the reporting period, and at the same time within the deadlines established by Article 15 of the Law 212-FZ (Article 4 of the Law of November 27, 2001 No. 155-ФЗ , Part 2 of Art. 7 of the Law of 10.05.2010 N 84-FZ). That is, on the same deadlines in which RSV-1 is surrendered.

The deadlines for the representation of RSV-1 depend on how the calculation is calculated - on paper or in electronic form (paragraph 1 of Part 9 of Art. 15 of the Law of July 24, 2009 No. 212-ФЗ).

As we see, it is a later date compared with the 1st day of the second calendar month. And in early 2015, the FIU reported that it was planning to make proposals for amending the laws on additional social security (a letter of the Russian Federation of the Russian Federation dated January 28, 2015 N P-23932-19 / 25758). True, in the current editions of the laws there is no change.

Therefore, the most safe option - Specify the term for the delivery of the RV-3 form directly in your FFR branch and take it no later than the date that you will be called in the Foundation.

The form of the RV-3 of the PFR will give a few. It is mandatory for enterprises of the coal industry and civil aviation. This report reflects data on paid contributions to additional social security. some categories employees. The form approved by the decision of 20.07.2015 No. 269P. For the first time, accountants began to apply it from reports for the first 9 months of 2015.

Determine the format and deadlines

Who gives the form of RV-3 regularly, knows that the FIU accepts reports both in electronic format and in paper. However, the choice is only in small organizations. Enterprises with the number of employees more than 25 people must submit an electronic report using an electronic signature.

On what form you give reporting to the Pension Fund of the Russian Federation, depending on the delivery time. The regularity of the report of the PB-3 report remains quarterly.

The paper variant must be submitted until the 15th day of the second month following the reporting period. Annual report should be transferred to the territorial body of the FIU no later than February 15, 2018.

The electronic form of PB-3 (approved by the decision of January 11, 2016 No. 3P) the employer has the right to forward a little later - until the 20th of the second month. Thus, the annual report must be passed until February 20, 2018.

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Fill the form of PB-3

The rules for filling out the report of the RV-3 of the FIU are set out in detail in the decision of the Management Board of the FIU of 20.07.2015 No. 269P. However, I want to pay attention to several important moments. The first is that any amounts are entered into the form in rubles and kopecks, it is impossible to round or discard a penny.

The second point is associated with the rule of "empty" fields: if you do not have data for any fields, you should not be left empty. Put the battlefields in them, other PFR options consider the error.

It is also unacceptable to also make corrections to the RV-3 report using corrective funds. If you are mistaken, cross the wrong entry, enter the correct value. All adjustments are certified by the signature of the payer and the seal of the organization.

We decorate the title page

All graphs title leaf Fill payers of contributions. Exception - section "Filled by the employee of the FIU".

In the "Clarification number" field Slip the code "000", if the form of RV-3 for reporting period Rent for the first time. If you take a report to the adjustment, place the sequence number of the refinement form: 001, 002, etc.

Field "Reporting Period (Code)"contains information about which period you represent the data. Filling this field, use legend: "3" - if we pass the reporting for the first quarter, "6" - for half a year, "9" - for nine months and "0" - for the year. IN annual form In the appropriate field, specify the calendar year.

Name of company It is written in the form of PB-3 in accordance with the constituent documents. Fields "CAT" and "INN" Filled according to the certificate of registration in tax authority legal entity. If the inn of your organization consists of 10 characters, then in two empty cells, put a dashboard.

In graf "Contact phone number" The payer has the right to choose which phone to indicate, stationary or mobile. In the first case, the number fits with the city code, in the second - with the operator code cellular communication. In both cases, cells are filled with numbers without the use of spaces, dash, brackets and other signs. External will be the country code.

Tariff codeslisted in the annex to the procedure for filling the form of the calculation (approved by the decision of the RFD Board of July 20, 2015). For civil aviation organizations - 21, for the enterprises of the coal industry - 22. These numbers in the "Tariff code" field makes any employer who gives the RV-3 report.

Fill in Section 1.

The string 100 reflects the amount of contributions from the report 150 of the report for the previous period.

Row 110 is filled with a growing result for the whole estimated period, for example from January to September inclusive. Amounts are made on the basis of accounting Data on accrued contributions. This does not include recalculation data for earlier periods.

The amount in line 120 "The amount of recalculation of contributions to additional social security for previous reporting (calculated) periods from the beginning of the current period" depends on the calculations in Section 3 and should be equal to the total amount of section 3. These data are recorded according to the results of inspections of controlling bodies. Amounts can be adjusted both in the large and smaller way.

Fill in line 120 may also be those in the preparation of the RV-3 of the FIU independently saw the incorrectness of their calculations, errors in the accrual of contributions to previous periods, etc.

Fill out Section 2.

All amounts of section 2 are distributed over several graphs: from the beginning of the estimated period and over the past three months. For example, in the form of RV-3 PFR for 9 months in column 3 there will be amounts accrued from January to September, in columns 4, 5, 6 - data for July, August, September, respectively.

The line 200 reflects the accruals to individuals who are subject to additional comprehension. In line 210 - data on amounts that are not taken into account when calculating insurance premiums. This includes public benefits compensation paymentsThe sums of one-time material assistancepaid by the employer, etc. from the difference of amounts in these lines and is evaporated insurance base - String 220.

Fill out Section 3.

The section "Amount of recalculation of contributions for additional social security from the beginning of the settlement period" is filled together with a string of 120 from the section 2. Their indicators must be equal.

Repeat: This section fill the enterprises in which cases of incorrect calculation of insurance premiums have been detected. This information can be obtained as a result of cameral or departure checksIt does not matter whether administrative sanctions applied to the employer or not.

Organizations can independently find that in the calculations for the previous period, errors were made, due to which the amount of contributions for additional social supply were understated. This is also the basis for filling in the section 3. Adjustment of the insurance base previous periodsnot recognized by the error is also reflected in this section.

All entrepreneurs who are payers of insurance premiums for employees are obliged to provide in the IFTS form of the RSV. In addition, employers submit information about employees.

In our current publication, we will consider the rules and procedure for filling out the report in the IFTS and let's stop in detail on personalized accounting (section 3 forms RSV. ). At the bottom of the page you can download the form form RSV. Prff 2019 and sample filling out this document.

Until 2017, the form of RSV was provided to the FIU. In connection with the transmission of IFTS administration functions for payment of contributions, from 01/01/2017 pay the following contributions and take the report on them is necessary in the IFTS at the place of registration of IP:

• on mandatory pension insurance;
• for compulsory medical insurance;
• on the compulsory insurance By temporary disability and due to maternity.

RSV form: Recent changes in the document

approved by order of the FTS of 10.10.2016 No. MMB-7-11 / 551.

Changes in the form of RSV in 2017 are as follows:

Form of RSV. Combined the calculations of the RSV-1, RSV-2, PB-3 and partially calculating 4-FSS. In addition, new reporting deadlines have been introduced.

Let the emphasis on the fact that for the 4th quarter of 2018 it is necessary to hand over the RSV in the form approved by the Order of the FTS of 10.10.2016 No. MMB-7-11 / 551. The fact is that in July 2018, a draft order was published on amending the form of RSV. It was assumed that already in 2018, the reporting on insurance premiums will give up in a new form.

However, until now, the new form is not approved. But it will not be superfluous to tell about those changes that will be reflected in the new RSV. List them:

1. Added section "Type of Payer". It will be necessary to indicate:

• a sign "1", if during the reporting period the taxpayer paid the amount in favor of individuals;
• the sign "2", if the benefits in favor of individuals were not carried out.

2. Change the reporting period. The RSV will be filled by a non-growing result (for the quarter, half of the year, 9 months and a year), but quarterly (1 square. 2019, 2 sq. 2019, etc.).

3. In the subsections 1.1 and 1.2, the fields will be added. In the new fields in 2019 the sums will be reflected tax deductions (The field "The amount of expenses taken to deduction in accordance with paragraph 8 of Art. 421 of the Tax Code of the Russian Federation").

4. Excluded subsection 1.4. Under the current form of 2018, subsection 1.4 reflects the calculation of insurance premiums on the social security of members of flight crews, individual categories of workers of the coal industry. In the new form, this subsection will be submitted as a separate application.

5. Removed lines from Appendix 2.2. In connection with the abolition of preferential tariffs for entrepreneurs on PSNs and on UNVD (pharmacy), the corresponding lines in Appendix 2.2 are deleted.

6. Lines of subsection 2.2 were removed, which reflected the amounts of settlements with foreign workers who are not citizens of the EAEU.

7. Supplement of the row 055, in which the amount of payment of foreigners-non-citizens of the EAEU will be reflected.

Deadline for the delivery of RSV in 2019

Regardless of the report format, the RSV report is provided. quarterly, up to 30 monthswhich follows the reporting period.

If the deadline for filing the calculation falls on the output day, the document can be passed on the first working day (after the output).

The deadline for the delivery of RSV-1 for the 4th quarter of 2018 - January 30, 2019; For the 1st quarter of 2019 - April 30, 2019

Format of the report of the RSV 2019

Just as in 2018, it is allowed to hand over in paper organizations and IP, 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 take a report only in in electronic format on TSK.

Who and where is the calculation?

All employers in each quarter should pass the calculation of the Form of the RSV in the IFST on the registration site.

Separate divisions that have a separate settlement account and balance pay insurance premiums and submit reports at their location.

Zero report in the absence of activity

If the entrepreneurial activity was not conducted, the salary of employees was not charged and was not paid, but you are registered as an employer, the RSV still needs to be submitted. The zero report is submitted and in the absence of accrual of contributions for employees.

Structure and rules for filling the document

The form of RSV consists of a title sheet and 3 sections:

1. Section 1 - summary data on insurance premiums.
2. Section 2 - for chapters KFH.
3. Section 3 - Personalized information about each employee.

Each section includes several subsections and applications to them. At first glance it seems that the RSV report is quite voluminous. In fact, work on its filling will not be so complicated because it is not necessary to fill in not all sections. Therefore, first find out who exactly which sections and subsections must be filling.

TITLE PAGE. Fill it all without exception insured.

Sheet "Information about the physical person that is not IP." Individual entrepreneurs and organizations do not fill this sheet. It fills in individuals for hired workers.

Section 1, subsections 1.1 and 1.2 of Annex 1 and 2 to section 1, Section 3 - Fill and rent all LLC and IP, paying incomes to individuals during the reporting quarter.

Section 2 and Appendix 1 to section 2 - fill the heads of peasant farms.

Subsections 1.3.1; 1.3.2; 1.4 Annexes 1 to section 1 are filled if IP or organization charges insurance premiums on additional tariffs.

Applications 5; 6; 7; 8 to section 1 fill IP or LLC, which apply reduced tariffs when calculating insurance premiums.

Appendix 9 to section 1 is filled in cases of revenue payments to foreign employees or statements without citizenship.

Appendix 10 to section 1 is subject to filling, if in the reporting quarter the income of students who worked in student detachments was paid.

Appendices 3 and 4 to section 1 fill IP or Ltd., paid benefits in the reporting quarter.

By choosing partitions related to your activity, you can start filling them.

The rules for filling out the document are as follows:

1. Each report field contains a specific indicator, it is impossible to complement with other information.

2. Pages are numbered in the corresponding cells as follows: "001", "002" ... "033".

3. To record decimal fractions there are two fields: the whole part fits, and in the second - the residue.

4. Text fields are filled from left to right, starting from the first window.

5. The cost indicators are indicated in rubles and pennies, separated by the point.

6. When filling out the document on the computer, the Courier New font is used (16-18 Kehal).

7. The fields for quantitative and sum indicators are "0" ("zero"). In other cases, for example, when there are no text indicators, the fields are made in all familiar to the field.

8. Filling the calculation on the computer, put zeros and docking in free cells are not needed.

9. At the end of each PCV page, you need to sign up, specify the date of signing.

10. In the presence of print, it is put on the title page.

The procedure for filling the RSV in 2019

Section 1: Summary of Insurance Contributions

Section 1 includes information on pension calculations, medical contributions, as well as on insurance premium contributions and due to maternity. Using insurance charges card reflecting accrued and paid payments and remuneration to individuals in the reporting period of 2019, rows from 010 to 123 are consistently. At the same time, the row 030 is filled with a growing result from the beginning of 2019, and rows 031; 032; 033 are filled with monthly data. Similarly, the form is filled in all types of contributions.

Further, in line 120-123 of Section 1, sums are included in excess of the policyholder's costs to the manuals on the calculated insurance premiums on temporary disability and motherhood. If there was no excess fact, then these lines are not filled.

Appendix 1: Calculation of amounts of insurance premiums for compulsory pension and medical insurance to Section 1

First indicates the payer's tariff code from 01 to 016. The rates of insurance premiums and subsections are dependent on it, which must be fill in accordance with the tariff code.

This application consists of several subsections. Which of the subsections and who needs to be filled is written above.

Appendix 2: Calculation of disability and maternity contributions to Section 1.

At the beginning, specify a sign of payments:

"1" - if the region is involved in pilot project FSS. Those. Direct insurance provision payments from the FSS budget are manufactured;

"2" - if the benefits pay employers, and then read the cost of paying insurance premiums.

Then the form is filled in similarly to the previous application.

Appendix 3 Costs for compulsory social insurance in case of temporary disability and due to motherhood and expenses carried out in accordance with the legislation of the Russian Federation to section 1.

If the organization has not paid benefits in the reporting quarter of 2019, the annex 3 is not filled and does not surrender as part of the calculation for the reporting 1 quarter of 2019. If the payments took place, then use the following fill order:

• on rows 010-090 - indicate for each type of payments the number of payments, the number of paid days, as well as the amount of costs (including those that finance from the federal budget);
• on line 100 - specify the final amount of expenses for these payments (including those that are financed from the federal budget).

All other applications are filled in similarly by the previous one and do not cause additional questions.

Important: Starting from the report on the form of the RSV for the 4th quarter of 2017, according to para. 2 p. 7 tbsp. 431 NK IFTSs will not recognize the report to be filed if errors are made in the following indicators of section 3 for each physical lance:

• 210 - the amount of payments and other rewards for each of the last three months of the reporting or estimated period;
• 220 - base for calculating pension contributions within the limit of the same month;
• 240 - the sum of the calculated pension contributions within the limit value for the same months;
• 250 - results in graphs 210, 220 and 240;
• 280 - the base for calculating the pension contributions to the addition of the complerary for each of the last three months of the reporting or estimated period;
• 290 - the sum of the calculated pension contributions on the addition of the complerary for the same months;
• 300 - results in graphs 280, 290.

Summary data in the listed listed lines for all individuals must comply with consolidated data in subsections 1.1 and 1.3.

The above rules of filling report of the RSV. Regarding the RSV for the 4th quarter of 2018, to pass which is necessary until January 30, 2019.

Now let's talk about the form of the RSV for the periods of 2019. Currently on a single portal for posting NPA projects new blank RSV, which allegedly starts working on reports soon.

The new form does not have an application that includes information on the application of a reduced tariff established for the period up to 2019. Appendix 2 "Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with the motherhood" new fields will appear.

In Section 3 (Personalized Information individuals). A new props "Correction Type" appeared. Similarly, the SZV-M, in the new RSV, it will be necessary to put a mark on what form to hand over: the source, corrective or canceling.

fill RSV. In 2018 "\u003e

Updated 09.02.2019

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In 2015, the Board of the Pension Fund adopted a resolution of July 20, 2015 No. 269P, in which a new form of calculation was approved on accrued and paid contributions - RV-3 of the FIU. The new form of RV-3 applies from the presentation of the calculation for the 9 months of 2015.

Understand the form of RV-3 PFR needs to be companies that pay contributions to additional social security members of flight crews of civil aviation aircraft and individual categories of workers in the coal industry organizations.

The form of RV-3 can be handed over both paper forms and electronic form. The only exception is more than 25 people for organizations with the average number of personnel. They need to hand over PB-3 only in electronic form using an electronic signature.

Dates of delivery of RV-3

If you rent on paper, you can imagine PB-3quarterly until the 15th of the second month, following the reporting period. For the first 9 months of 2015, it is necessary to report until November 16, 2015, to pass the report for 2015 - until February 15, 2016.

If you hand over in electronic form, you can imagine PB-3no later than the 20th day of the second month following the reporting period. For the first 9 months of 2015, it is necessary to report until November 20, 2015, to pass a report for 2015 - until February 20, 2016.

Features of filling out the form of RV-3

All values cash indicators Reflected in rubles and pennies.

If any indicators provided for by the calculation form are absent, then in the row and the corresponding column you need to put a ditch.

Title page

1. Excluded to fill the field: OGRN, OKATO, registration address, the number of insured persons.
2. Field "Clarification number"

If this is the primary calculation - specify the "000" code.

If this clarifying calculation is to idle the number indicating which accounts on account, taking into account the changes made and additions, you represent: 001, 002, 003, ... 010, etc.

1. Field "Reporting Period (Code)"

Here, specify the period for which the calculation seems.

Reporting periods must be indicated as follows:

• first quarter - "3"
• half year - "6"
• nine months - "9"
• year - "0"

1. Contact phone number field

The stationary phone number is indicated with the city code, the cell phone number is with the code operator code. All cells are filled without skips and without the use of "dash" and "bracket" signs.

1. Field "Tariff Code"

Specify the code according to the classifier:

Section 1

A line of 120 appeared - "The amount of recalculation of contributions for additional social security for the previous reporting (calculated) periods from the beginning of the settlement period."

It requires to reflect the amounts of contributions for additional social security, decisled (excessive) on the acts of cameral and / or field inspections, including those in the reporting period entered into force the decision to attract (about refusing to attract) the fee for additional social contributions. ensuring responsibility for the commission of legislation Russian Federation On additional social security.

• discovered that any information was not reflected or not fully reflected;
• found mistakes leading to inclusion of contributions for additional social security for previous reporting (calculated) periods;
• the base was carried out to accrual contributions to the additional social security of previous reporting (calculated) periods (based on accounting data), not recognized by the error, then reflect the amount of recalculation amount accrued in the reporting (calculated) period.

Please note that the value of the graph 3 of the row 120 should be equal to the value of the graph 5 of the string "Total amount of recalculation" section 3 "The sums of recalculation of contributions for additional social security from the beginning of the settlement period."

Section 2.

A new line - 210 "amounts not subject to taxation by insurance premiums in accordance with Parts 1 and 2 of Article 9 Federal Law July 24, 2009 No. 212-FZ ".

Section 3.

This is a new section in the form of RV-3, which is called "the sum of the recalculation of contributions for additional social security from the beginning of the settlement period."

Who should fill it?

Organizations that were detached (overly accrued) contributions to additional social security in the current reporting period for previous reporting (calculated) periods of cameral and / or field checks. Including the Organization for which in the current reporting period entered into force the decision to attract (on refusal to attract them) to liability for violation of the legislation of the Russian Federation on additional social security.

• found that any information was not reflected or were not fully indicated;
• found mistakes that lead to inclusion of the amount of contributions for additional social security to be paid for the previous reporting (calculated) periods;
• the base was carried out to accrual contributions to additional social security of previous reporting (calculated) periods (based on accounting data), not recognized by the error, then reflect in section 3 sums of recalculation of contributions for additional social security accrued in the reporting (calculated) period.

Section 3 is filled, if the graph is filled in 3 lines 120 of section 1.

Blank calculation of insurance premiums in the FIR in the form of RV-3 Approved by order of the Ministry of Health and Social Development of 12.11.2009 No. 894n
Download form calculation form in MS Excel \u003e\u003e

Example of an XML file form RV-3, download \u003e\u003e

ATTENTION: On the website of the Ministry of Health and Social Development, the draft order of August 30, 2011 is posted on approval new form PW-3 FFR and the order of its fill. The project is written that the order comes into force from the moment of reporting for the first 9 months of 2011, but it has not yet been approved.

In Buxoft programs, you can form a file of electronic reporting of calculation of contributions to the FIU and the FOMS.
The filed file can be submitted to the tax authorities on a diskette or by the reporting system over the Internet.

The reporting period on contributions to the FIU, the deadlines for submitting the calculation of RSV-1

The first quarter, half a year and nine months of the calendar year are recognized by the reporting fees on the contribution.
The calculation of the RSV-1 is submitted to the territorial body of the FIU at the place of accounting, quarterly up to 1 day of the second month following the reporting. In the case when the last day of the deadline comes from the weekend and (or) non-working holiday day, the end of the deadline is considered the closest working day next.

Instructions for filling the calculation of PB-3

Procedure for verification by the specialists of territorial bodies Pension Fund The Russian Federation is the correctness of filling in the calculation on accrued and paid contributions to the Pension Fund of the Russian Federation, used in the implementation of control over the payment of contributions at an additional rate for employers who use the work of members of flight crews of civil aviation aircraft

This procedure for inspection by specialists of the territorial bodies of the Pension Fund of the Russian Federation (hereinafter referred to as the FFR) is the correctness of the calculation on the accrued and paid contributions to the Pension Fund of the Russian Federation applied in the implementation of the payment of contributions at an additional rate for employers who use the work of members of the flight crews of civilian civilians Aviation (Formulation of RV-3, approved by order of the Ministry of Health and Social Development of Russia dated December 1, 2009 No. 934n registered in the Ministry of Justice of Russia dated December 31, 2009 No. 15935) (hereinafter referred to as the calculation) was developed in accordance with Federal Law of July 24, 2009 No. 212-FZ "On Insurance contributions to the Pension Fund of the Russian Federation, Fund social insurance Of the Russian Federation, the Federal Fund of Mandatory medical insurance and territorial funds of compulsory medical insurance "(Meeting of the legislation of the Russian Federation, 2009, No. 30 Art. 3738, No. 48, Art. 5726) (hereinafter referred to as Federal Law No. 212-ФЗ) in order to implement the Federal Law of November 27, 2001 No. 155-FZ "On the additional social security of members of flight crews of civil aviation aircraft" (Meeting of the legislation of the Russian Federation, 2001 No. 49 of Article 4561, 2002 No. 11, Article 1017, 2009 No. 23, Art. 2769 No. 30 Art. 2739) (hereinafter - Federal Law No. 155-FZ).

I. General provisions

When checking the correctness of the calculation of the calculation by specialists from the territorial bodies of the FIU, it is necessary to consider the following:
1.1. In each string and the corresponding graphs fits only one indicator. In the absence of any indicators stipulated by the calculation, in the row and the corresponding graph - duct. All values \u200b\u200bof cash indicators are reflected in full rubles. Values
Indicators less than 50 kopecks are discarded, and the values \u200b\u200bof the parameters of 50 kopecks and are more rounded to the full ruble.
If on the calculation pages submitted by the payer, they are not filled with them, then the fields are made in the fields of these tables.
1.2. When correcting errors, the wrong value of the indicator is crossed, the correct value of the indicator fits and the signature of the payer or its representative is installed, indicating the duty of correction. All fixes are assigned to the organization of the organization (stamp - for foreign organizations) or the signature of an individual entrepreneur, an individual who is not recognized individual entrepreneur, or their representatives.
Error correction is not allowed using a corrective or other similar means.
After filling in the calculation, the end-to-end numbering of the filled pages in the "Page" field is affixed.
1.3. At the top of each filled calculation page, the payer's registration number was indicated in the territorial body of the Pension Fund of the Russian Federation (hereinafter referred to as the FFR) at the place of registration.
1.4. The title page, sections 1 and 2 of the calculation should be filled with all payers, section 3 is filled in with a payer arrears of contributions formed as of December 31, 2009.
1.5. Specialist of the territorial body of the FIU in the section "FILLER FILLER" indicates information on the presentation of the calculation (the number of calculation pages, the number of sheets of confirmation of documents or their copies attached to the calculation, the date of submission, the name and initials of the name and patronymic of the employee of the FIU, who accepted the calculation), its signature.

II. Checking the correctness of the title of calculation

2.1. When verifying the correctness of the completion of the title sheet of calculation, the specialist of the territorial body of the FIU checks the presence:
- registration number in the FIU in accordance with the record in the notice of registration in the territorial body of the FIU;
- In the zone of three cells, allocated to fill the "adjustment number" indicator, the code 000 is specified when presenting the primary calculation.
When submitted to the territorial body of the FIU calculation, which reflects the changes, in the details of the title page "Correction number"
The number indicating what is the calculation on the account, taking into account the changes made and additions, is represented by the payer in the territorial body of the FIU (for example: 001, 002, ... 010, etc.);
In the cells allocated to fill the indicator of the reporting period, the period is supplied, for which the calculation seems to be. Reporting
The first quarter, half a year, nine months and year, which are indicated by both "3", "6", "9" and "12", are recognized periods.
In cells to fill the "Calendar Year" indicator, a calendar year is supplied, over the reporting period of which the calculation seems to be.
The name of the payer is filled in accordance with the name specified in the constituent documents (if there is a Latin transcription of Latin transcription indicates).
The identification number of the payer (hereinafter - INN), the code of the reason for registration (hereinafter - the CAT) at the location of the organization and the main state registration number (hereinafter referred to as OGRN) is filled in accordance with the certificate of registration of a legal entity formed in accordance with the legislation of the Russian Federation , at the location in the Russian Federation.
CAT at location separed division It is indicated in accordance with the notice of registration with the tax authority of the legal entity formed in accordance with the legislation of the Russian Federation at the location of a separate division in the territory of the Russian Federation;
Codes of the all-Russian classifier of objects of administrative and territorial division (hereinafter - OKATO), the All-Russian classifier of species economic activity (hereinafter - OKVED), the all-Russian classifier of enterprises and organizations (hereinafter - OKPO), all-Russian Classifier Organizational and legal forms (hereinafter referred to as the OKOPF), the All-Russian Property Forms Classifier (hereinafter - OKFS) - on the basis of the relevant notification of the state statistics authority.
In the fields assigned to specify the registration address, is indicated legal address In accordance with the Russian classifier addresses of the Federal Tax Service of Russia (hereinafter referred to as KladRR).
In cells allocated to fill the indicator "Number of insured persons", indicates the number of insured persons, on the amount of payments and other remuneration of which contributions are charged at an additional rate and on which the information of individual (personalized) accounting for the reporting period is presented.
In the cells allocated to fill the tariff code indicator, the "01" tariff code indicates.
2.2. In the title list "The accuracy and completeness of the information specified in the present calculation, I confirm" is indicated:
- in case of confirmation of the accuracy and completeness of information in the calculation of the head of the payer's organization, "1" is affixed, in case of confirmation of the accuracy and completeness of information by the representative of the payer - "2";
- When presenting the calculation by the payer on the line "Surname, name, patronymic", the surname, name, the patronymic of the head of the organization is fully indicated. Personal signature of the head of the organization, certified by the organization, and the date of signing;
- When presenting the calculation by the payer's representative - an individual in the "Surname, name, patronymic" line, the name, name, the patronymic of the payer's representative is fully indicated. Personal signature representative of the payer, the date of signing, and also indicates the type of document confirming the powers of the representative of the payer;
- when presenting the calculation by the payer's representative - a legal entity in the "Last name, name, patronymic" line, the full name, name, patronymic of an individual authorized in accordance with the document confirming the powers of the payer's representative - a legal entity, certify the credibility and completeness of the information specified in Calculation.
In the line "Name of the Organization - a Payer Representative" indicates the name of the legal entity - the representative of the payer. The signature of the person is affixed, the information about which is indicated on the line "Surname, name, patronymic", certified by the seal of a legal entity - a representative of the payer, and the date of signing;
In the line "The name of the document confirming the powers of the payer's representative", indicates the type of document confirming the powers of the representative of the payer.
The signature of the payer or its representative and the date of the calculation is also affixed at the end of each settlement section.

III. Checking the correctness of the completion of section 1 "Calculation on accrued and paid contributions at an additional rate"

When checking the correctness of the completion of the section 1 of the calculation, the specialists of the territorial bodies of the FIU should consider the following.
3.1. In line 100 "The balance of contributions at an additional rate to be paid at the beginning of the settlement period" reflects the amount of insurance premiums from the calculation line 150 for the previous settlement period (when completing the calculations for 2010 - in this line indicates "0").
3.2. Row 110 "Called contributions at an additional rate from the beginning of the settlement period" is filled out on the basis of accounting data on the amounts of contributions accrued from the beginning of the estimated period, and should be equal to the amount of the calculation strings 110 for the previous reporting period of the calendar year and 114 of the calculation over the past three months of the reporting Period.
The value of the indicator in column 3 lines 110 is defined as the product of the graph of 3 strings 200 multiplied by an additional rate.
3.3. To fill in the indicators of strings 111-113, contributions at an additional rate from the beginning of the billing period "over the past three months of the reporting period uses data section 2" Calculation of the base for accrual of contributions at an additional rate ":
The value of the indicator in column 3 of strings 111 is defined as a product of the figure of 4 strings 200 multiplied by an additional tariff.
The value of the indicator in column 3 of the strings 112 is defined as the product of the figure of 5 strings 200 multiplied by an additional rate.
The value of the indicator in column 3 of rows 113 is defined as the product of the graph of 6 strings 200 multiplied by an additional rate.
3.4. The value of the string indicator 114 "Total" is defined as the sum of the indicators of strings 111-113.
3.5. In line 120, "counted contributions at an additional rate since the beginning of the estimated period reflects the amounts of contributions made according to the acts of field inspections, for which the decision came into force to bring to the responsibility of fees of contributions.
3.6. The value of the string indicator 130 "Total to payment" is determined by the summation of the indicators of the strings 100, 110 and 120.
3.7. In line 140, "paid since the beginning of the estimated period" reflects the amounts of contributions paid from the beginning of the estimated period by a growing outcome, taking into account the provisions of part 5 of article 18 of the Federal Law No. 212-FZ and are calculated as the amount of indicators of string 140 calculation for the previous reporting period of the calendar year and 144 calculation over the past three months of the reporting period.
3.8. According to the estimates 141-143, the amounts of payments on contributions over the past three months of the reporting period paid in the relevant months of the reporting period, taking into account the provisions of Part 5 of Article 18 of the Federal Law No. 212-ФЗ.
3.9. Row 144 "Total" is defined as the amount of strings 141-143.
3.10. Row indicator 150 "The balance of contributions at an additional rate to be paid at the end of the reporting period" is calculated as the difference in strings 130 and 140.

IV. Checking the correctness of the completion of the section 2 "The calculation of the base for the accrual of contributions at an additional rate"

When checking the correctness of the completion of the section 2 of the calculation by a specialist of the territorial body of the FIU, the following is checked.
4.1. Rowing rates 200 are filled with regard to individuals in favor of which payments and other remuneration are carried out in accordance with Article 4 of Federal Law No. 155-FZ. These values \u200b\u200bare determined by payers by adding the amounts of accrued payments and other remuneration in accordance with Article 4 of the Federal Law No. 155-FZ for each physical person.
4.2. Rounding up to whole rubles amounts of payments and other remuneration, as well as other indicators, which are then reflected in the calculation, is made after the summation of these individual accounting as a whole on the payer.
4.3. The value of the graph 3 of the string 3 is determined by the summation of the indicators of the graph 4-6 lines 200.

V. Checking the correctness of the completion of section 3 "Information on the state of debt (overpayment) on contributions at an additional rate formed as of December 31, 2009"
When checking the correctness of the completion of the section 3 of the calculation, the Specialist of the territorial body of the FIU checks the following.
5.1. The line 510 reflects the balance of the amount of debt (overpayment) on contributions at an additional rate as of January 01 of the current period. When presenting the calculation for 2010, data from the summary line of debt (overpayment) of the "Vedomost of payment of insurance premiums for compulsory pension insurance" (ADV-11 form) for 2009 (for periods 2002-2009) was transferred to the line 510. When presenting the calculation for the periods, starting in 2011, the value of the string 510 should be equal to the value of the line 530 for the previous settlement period.
The line 520 reflects the sum of the paid insurance premiums in the account of debt repayment reflected in the string 510 by the growing result from the beginning of the settlement period.
Row 530 is calculated as the difference between the row values \u200b\u200b510 and 520.
5.2. In the absence of debt (overpayment) on contributions as of December 31, 2009, the table is affixed.