Calculation of insurance premiums and individual information. Filling out the SZV-M form. If the policyholder himself reveals the error

All payers of insurance contributions to the Pension Fund must maintain personalized records. In 2016, personalized accounting data is reflected in the RSV-1 form - quarterly and in the SZV-M form - monthly. Read the article for details about submitting reports to the Pension Fund in 2016.

IN general procedure in 2016, you need to submit to the Pension Fund not only the usual RSV-1 calculation, but also a new form SZV-M, which is provided every month. First, let's look at how to fill out RSV-1.

We recommend the webinar "»Form RSV-1 reflects both information on insurance premiums for the entire company and individual information about employees.

RSV-1 calculation structure

Form RSV-1 contains a title page and 6 sections.

Front page and sections 1 and 2 are completed by all employers.

Section 3 is filled out by companies that apply reduced insurance premium rates.

Section 4 contains information about additional accrued insurance premiums reflected in lines 120 and 121 of section 1 of the RSV-1 Pension Fund form.

Section 5 is completed if payments are made for activities in student teams for labor and civil contracts.

Section 6 contains individual information for each employee (personalized accounting).

Basic rules for filling out the RSV-1 calculation

At the top of each page the registration number in the Pension Fund is indicated.

Only one indicator is entered in each line.

If there are no indicators, dashes are placed in the columns of sections 1-5, and the columns of section 6 are not filled in.

RSV-1 does not allow errors to be corrected using a correction tool.

At the end of each page there is a signature and date of signing.

The stamp (if any) is placed on the title page, where the M.P. is indicated.

Filling out the RSV-1 form

IN title page indicate basic information about the company, as well as the reporting period code. RSV-1 reflects information about TIN, KPP and OKVED. If the company submits an updated calculation, then fill in the “Reason for adjustment” field.

In it we indicate the reason code for submitting the updated RSV-1 form to the Pension Fund:

1 - clarification of indicators relating to the payment of insurance premiums for compulsory health insurance;

2 - clarification when changing the amounts of accrued insurance premiums for compulsory health insurance;

3 - if the clarification concerned insurance premiums for compulsory medical insurance or other indicators that do not affect the information individual accounting for insured persons.

Attention: all adjustments are presented according to the forms in force in the period for which errors (distortions) were identified. According to the new rules, all clarifications must be accompanied by personalized accounting documents. They must also be submitted using the forms that were in effect during the period for which errors were identified.

Section 1 form RSV-1 contains information about accrued and paid insurance premiums. Section 1 reflects the total amounts of accrued, paid pension and medical contributions, as well as the amount of debt at the beginning of the year and the end of the reporting period.

Indicators section 2 explain how the accrued amounts of insurance premiums were formed. In calculations for any period of 2016, the division of amounts pension contributions depending on the age of the workers are absent in subsection 2.1. This is due to the fact that in 2016 companies accrue and pay pension contributions only for insurance part labor pension. Subsections 2.2, 2.3 and 2.4 reflect information on pension contributions accrued according to additional tariffs.

Subsections 2.2 and 2.3 are filled out by companies that in 2016 pay contributions at additional (fixed) rates of 9 or 6%. The amounts of additional tariffs depend on:

• types of harmful and hazardous work;
• results special assessment working conditions;
• results of workplace certification for working conditions.

If the certification was carried out less than five years ago and the working conditions are classified as harmful and dangerous (3rd or 4th class), subsection 2.4 of the RSV-1 form is filled out.

Section 3 filled out by companies that apply reduced insurance premium rates.

Section 4 Form RSV-1 is filled out and submitted by companies that have reporting period there were additional charges for insurance premiums. The total amounts from section 4 must be transferred to line 120 of section 1 of the RSV-1 form.

IN section 5 payments and other remunerations accrued for activities carried out in the student team under labor and civil law contracts are reflected.

Section 6 The RSV-1 calculation for 2016 is intended to reflect information about payments for each employee. Section 6 is filled out only for those people in whose favor payments were accrued during the reporting period. If, for example, an employee was on vacation at his own expense during the entire quarter, there is no need to fill out section 6 of the RSV-1 form for him.

The RSV-1 report is submitted in any case, even if no activity was carried out and no contributions were accrued for employees. In such a situation, it is necessary to submit the calculation with the title page and completed sections 1 and 2.

Monthly reporting to the Pension Fund

The innovation affected all employers. They must provide information about every insured person working for them, even about those who work under civil contracts.

The deadline for submitting reports is no later than the 10th day of the month following the reporting period. If the reporting deadline falls on a non-working day, it is postponed to the next working day. Policyholders need to submit simplified reporting, which includes information about the working insured person: last name, first name and patronymic, SNILS, INN.

The law, according to which monthly reporting to the Pension Fund is introduced, comes into force on April 1, 2016. Therefore, the first reports must be submitted for April 2016. It must be received by the Pension Fund no later than May 10, 2016.

Reporting in electronic form must represent companies with an average number of employees in 2015 of more than 25 people. Everyone else has the right to choose how it is more convenient for them to submit monthly reports - electronically or on paper.

New form monthly reporting in the Pension Fund of the Russian Federation it was called SZV-M (“Information about insured persons”). You can view and download the form.

Filling out the SZV-M form

OKUD code. In other documents this field is not filled in. But it’s better to check with the Federal Tax Service.

OKPO code. Indicated in the letter from Rosstat received upon registration. You can also find out at OKPO.ru.

Section 1. We indicate the details of the policyholder:

Registration number in the Pension Fund of Russia. After registration you should have received by post letter in which this number is written. You can also find it out by TIN by calling the tax office. Short name. TIN and checkpoint. The last details must be filled in only by organizations (legal entities).

Section 2. We mark the reporting period and calendar year with a cross in the box.

Section 3. Use a cross in the box to indicate the type of form: initial, supplementary, or canceling.

Section 4. It is a list of insured persons for whom information is provided. For each employee you must indicate: full name; SNILS; TIN (indicated if the policyholder knows this number).

The insurer’s obligation to provide information on the employee is in no way connected with the fact of transferring payments to him in the reporting period. Therefore, section 4 should include data on all employees who had valid employment contracts with the policyholder. You also need to provide information about those employees who did not receive payments.

At the end, the signature of the manager is placed indicating the position, a transcript of the signature, the date of signing and a seal (individual entrepreneurs are placed if available).

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Until May 15, 2014 inclusive, it must be submitted to the Pension Fund for the first quarter of the current year. The calculation form and procedure for filling it out are new (approved by Resolution of the Pension Fund Board of January 16, 2014 No. 2p). But they apply only from this year. Adjusting information for previous periods must be presented using the old forms.

The main difference between the new RSV-1 and the previous one: now it is not only the calculation of contributions, but also. That is, you need to submit one type of reporting to the fund instead of two. But for being late there are two possible fines (see below). Let's look at all the main changes.

Pay attention! For being late again RSV-1, two fines are possible
The Ministry of Labor assured us that for being late with a single new pension reporting Now you can fine only on one basis - for the fact that the calculation of contributions was not submitted on time (minimum 1000 rubles according to Article 46 Federal Law from July 24, 2009 No. 212-FZ). At the same time in Pension Fund they think otherwise and insist on two fines - after all, liability is provided for by two different laws. The penalty for being late with the calculation of RSV-1 is prescribed in Law No. 212-FZ, and responsibility for failure to submit personalized accounting information is in Article 17 of Federal Law No. 27-FZ of April 1, 1996.

Front page

Main change: You no longer need to write your registration address, OGRN and OKATO.

The title page has become simpler. There are no OKATO and OGRN columns on it anymore. New code OKTMO is also not written. The lines that previously reflected the registration address are missing. Therefore, doubts may arise: where to submit the calculation? You must report, as before, at the place of registration, that is, to the Pension Fund of Russia branch at legal address companies.

Pay attention! All companies are required to submit the title page, sections 1 and 2, even if they did not conduct business for the entire quarter and did not accrue payments or contributions.

But let's say the organization has separate units with a separate current account, which independently calculate salaries and other payments. Such units must be registered with the Pension Fund of the Russian Federation at their location. They independently pay contributions and submit RSV-1 calculations at their place of registration (Part 11, Article 15 of Federal Law No. 212-FZ of July 24, 2009, hereinafter referred to as Law No. 212-FZ). Data on payments and contributions accrued by these divisions do not need to be included in the calculation that the company sends to the location of the head office.

Section 1

Main change: new separate columns have appeared for contributions for 2010-2013 and for the period from 2014.

Section 1 got a little more difficult. Now it is necessary to separately highlight pension contributions accrued and paid for 2010-2013. Moreover, with a breakdown into insurance and savings parts (these are columns 4 and 5). And pension contributions for periods starting from 2014 must be shown in column 3. The reason is that from the beginning of the current year, pension contributions must be transferred in one payment - they all go to the insurance part of the pension. In previous years, it was necessary to distribute payments between the insurance and savings parts. Medical contributions, as well as contributions to the Pension Fund of the Russian Federation at additional rates, must still be paid in different payments. Therefore, each of these types of contributions is shown in a separate column of section 1 (columns 6, 7 and 8).

Four questions about the delivery and registration of a new RSV-1

When to take RSV-1 strictly electronically?

It is mandatory to report online if average number for last year exceeds 50 people (Part 10, Article 15 of Law No. 212-FZ). But officials plan to reduce this figure (for details, see the article “The Ministry of Labor told how contributions will change and what tariffs to pay them now”).

How much information can be in one file??

Information on insured people can be submitted in a maximum of 200 pieces in one file. If the number of employees for whom Section 6 is completed exceeds 200 people, it is necessary to form new file. And endorse electronic signature every file.

The amounts of contributions paid to RSV-1 must be rounded?

Yes, you need to round according to the rules of arithmetic. Because of this, according to line 150 of section 1 of RSV-1, it happens positive difference less than 1 rub. But fund employees have no right to demand its payment (letter from the Ministry of Labor of Russia dated February 14, 2013 No. 17-4/264).

Is it possible to reflect indicators with a minus in RSV-1??

It is possible, but only in section 1 on lines 100, 111-120, 140-150. They write accrued and paid contributions ( FIU letter from October 11, 2012 No. 30-21/14846). This letter dedicated old uniform calculation, but also applies to the new one.

Subsection 2.1

Main change: there are fewer lines, since it is no longer necessary to divide payments by employee age.

In subsection 2.1 there are lines where data on the calculation of contributions for compulsory pension insurance. Previously, in this block, all payments had to be indicated by age of employees: first, payments were given to employees born in 1966 and older, then - to employees born in 1967 and younger. Now there is no such breakdown.

The contribution amounts also had to be divided into the insurance and funded parts of the pension. Now the lines for indicating contributions to savings part are missing. Pension contributions are written as a total amount, since they go entirely to the insurance part of the pension. The block about medical contributions has not changed. After all, the contribution rate did not previously depend on age and status (foreigner or not). There are still 6 lines here.

Example 1. How to fill out subsection 2.1

Raduga LLC applies basic rates for insurance premiums. The company employs ten employees. Of these, two people are foreigners temporarily staying in Russia, with whom permanent employment contracts have been concluded. Data on all remunerations accrued to employees in the first quarter of 2014 are presented in the table below.

Information on the income of employees of Raduga LLC in the first quarter of 2014

Calculation of contributions to the Pension Fund. All payments to staff, except for sick leave and preferential financial assistance, are subject to pension contributions. Consequently, the basis for calculating contributions was 603,000 rubles. (617,000 - 6000 - 8000), including:

• 197,000 rub. (203,000 - 6,000) - in January;
• 206,000 rub. (210,000 - 4000) - in February;
• 200,000 rub. (204,000 - 4,000) - in March.

Insurance contributions to the Pension Fund for the first quarter of 2014 - 132,660 rubles. (RUB 603,000 × 22%), including:

• RUB 43,340 (RUB 197,000 × 22%) - in January;
• RUB 45,320 (RUB 206,000 × 22%) - in February;
• 44,000 rub. (RUB 200,000 × 22%) - in March.

The maximum base is 624,000 rubles. was not exceeded for any of the employees.

Calculation of contributions to the FFOMS. Payments in favor of temporarily staying foreigners, sick leave and financial assistance, not exceeding 4,000 rubles. per year for each employee, are not subject to health insurance contributions. These amounts for the first quarter of 2014 were:

• 36,000 rub. (30,000 + 6000) - in January;
• 34,000 rub. (30,000 + 4000) - in February;
• 34,000 rub. (30,000 + 4000) - in March.

Thus, the base for calculating contributions to medical insurance for the first quarter of 2014 amounted to 513,000 rubles. (617,000 - 36,000 - 34,000 - 34,000), including:

• 167,000 rub. (203,000 - 36,000) - in January;
• 176,000 rub. (210,000 - 34,000) - in February;
• 170,000 rub. (204,000 - 34,000) - in March.

Insurance contributions to the Federal Compulsory Medical Insurance Fund for the first quarter of 2014 - 26,163 rubles. (RUB 513,000 × 5.1%), including:

• 8517 rub. (RUB 167,000 × 5.1%) - in January;
• 8976 rub. (RUB 176,000 × 5.1%) - in February;
• 8670 rub. (RUB 170,000 × 5.1%) - in March.

Since the company uses general mode taxation before tabular part Subsection 2.1, the accountant will enter tariff code 01. For a sample of completed subsection 2.1, see below.

Subsections 2.2 and 2.3

Main change: there are fewer lines, since there is no longer a need to reflect deductions for copyright and other similar agreements .

If the company's employees work in hazardous or hazardous conditions labor and have the right to early retirement, you must pay pension contributions at additional rates (Article 58.3 of Law No. 212-FZ). It's about about employees named in lists No. 1 and No. 2, approved by resolution of the Cabinet of Ministers of the USSR dated January 26, 1991. No. 10.

The additional contribution rate on the income of personnel from list No. 1 is 6 percent. The calculation of contributions should be reflected in subsection 2.2. The tariff for payments to employees from list No. 2 is 4 percent. If the company pays contributions at such an additional rate, fill out subsection 2.3. These subsections remain the same as last year. There is only one small technical correction. Subsections 2.2 and 2.3 no longer contain lines dedicated to deductions under copyright and other similar agreements (Part 7, Article 8 of Law No. 212-FZ). These amounts must now be given only in subsection 2.1 - where calculations are given for basic, and not additional, tariffs.

Subsection 2.4

Main change: the subsection is new, it is filled out if there are results of a special assessment.

Subsection 2.4 has appeared in the RSV-1 calculation; it is intended for reporting on additional contributions (Part 2.1, Article 58.3 of Law No. 212-FZ). It does not need to be filled out only if, based on the results of the special assessment, an acceptable or optimal class has been established. IN in this case the additional tariff will be zero.

The new subsection 2.4 is easy to fill out. First, indicate the reason code in the header: 1 - if you are providing data on employees from list No. 1, or 2 - if on employees from list No. 2. Perhaps the company employs people from both lists harmful professions. Then fill out two subsections 2.4.

Next, mark the basis on which you are filling out the subsection. These may be the results of certification or a special assessment (optionally, both). It is enough to put the symbol “X” in the appropriate column. After that, go to the table. It includes up to five blocks, depending on the class of working conditions.

Pay attention! Certification results can be used until the end of their validity period. But no longer than until December 31, 2018.

There is no need to provide data on the results of a special assessment (certification) in the RSV-1 calculation - there is simply no space provided for this. However, on desk audit Pension Fund employees may request from the company a report on the special assessment (certification). At the same time, the results of certification can be used even after the introduction of a special labor assessment, until the very end of their validity period. But no longer than until December 31, 2018. And only when determining tariffs for harmful or dangerous class working conditions (clause 5 of article 15 of the Federal Law of December 28, 2013 No. 421-FZ).

Example 2. How to fill out subsection 2.4

Raduga LLC applies basic rates for insurance premiums. During January-March 2014, topographer N. N. Pisarev earned 90,000 rubles. (30,000 rubles monthly). Pisarev can count on early retirement. At the same time, based on the results of workplace certification carried out in April 2012, for the workplace this employee installed harmful class working conditions, subclass 3.1. For payments to this employee, additional contributions must be calculated at a rate of 2 percent.

During the first quarter of 2014, besides salary, Pisarev did not receive any other payments. There are no other employees entitled to early retirement in the organization.

The company's accountant filled out subsection 2.4 of the RSV-1 calculation as shown below.

You can double-check your additional tariff using the chart below. We compiled it on the basis of leaflets used by the foundation’s local staff.

Check your additional tariff for contributions to the Pension Fund

Section 3

Main change: there is no longer a table for disabled workers.

You no longer need to complete subsection 3.1 for disabled employees. For payments to such employees and contributions from these payments, it is now necessary to draw up only a separate subsection 2.1 with tariff code 03.

Let us remind you that the reduced tariff for payments to disabled people this year is the same as in the previous year: in the Pension Fund of the Russian Federation - 21 percent, FFOMS - 3.7 percent, FSS of Russia - 2.4 percent. Please note that you only need to charge contributions at a reduced rate for payments within the limit of 624,000 rubles. per year per person. There is no need to pay 10 percent to the Pension Fund on excess amounts (Parts 4, 5, Article 8, Article 58 of Law No. 212-FZ).

Previously, when filling out the RSV-1 PFR form, some accountants encountered such a problem. In subsection 3.1 it was necessary to indicate the validity period of the disability certificate. And it was not clear what to do if the employee presented an unlimited certificate. Now this problem has been solved.

Pay attention! Although in the new RSV-1 it is not necessary to write details of disability certificates, Pension Fund employees may request such documents during the inspection.

IN new form For calculation purposes, information about certificates for persons with disabilities is not required. But these documents must still be in the company - Pension Fund employees can request them during the inspection. And if there are no certificates, the fund will decide that the company applied the reduced tariff illegally. This means that the organization will have to recalculate and pay additional contributions, as well as transfer penalties in a separate payment.

Section 6 and subsection 2.5

Main change: Now here you need to reflect personalized accounting information.

Show information about payments for each employee in section 6. It is filled out only for those people in whose favor payments were accrued during the reporting period (clause 33 of the Procedure approved by Resolution of the Pension Fund Board dated January 16, 2014 No. 2p). If, for example, an employee was on vacation at his own expense during the entire quarter, there is no need to fill out Section 6 for him.

There are a total of eight subsections in Section 6: information about the insured person, reporting period, type of information adjustment, etc. Essentially, they replaced three forms of old personalized accounting information (forms SZV-6-4, ADV-6-5 and ADV-6- 2).

Be careful: fill out for each insured person separate section 6. In this case, information for all employees must be grouped into groups, but no more than 200 in each. According to the old rules, it was necessary to create inventories for the packs. Now you don't need to do this. Instead of inventories, information from the packs is reflected in the new subsection 2.5.1 of the RSV-1 form. In it, indicate the base, contributions and other information on employees.

Another important change: now in the personalized accounting information (in section 6 of the RSV-1 form) there is no need to write data on the contributions paid. This is logical, since this information is in section 1 of the RSV-1 calculation.

Pay attention! Pension Fund officials will compare the accrued contributions in subsection 2.5.1 with the indicator in line 205 of subsection 2.1. The amounts must match.

At the same time, another question disappeared. Suppose a person quits and the company pays off debts on contributions from this person. Previously, it was necessary to submit personalized accounting information for such dismissed workers. Now this is not required. After all, the company reflects all data on contributions paid for past periods in section 1 of the RSV-1 calculation. Accordingly, there is no need to duplicate data.

Pension Fund specialists will compare the total amount of accrued contributions from subsection 2.5.1 with the indicator in line 205 of subsection 2.1. This line indicates data on accrued contributions within the limit (currently it is 624,000 rubles). The indicators must match.

Pay attention!
1. The new RSV-1 form includes both the calculation of contributions itself and the accounting information.
2. In section 1 of the new RSV-1 form, it is necessary to highlight pension contributions for 2010-2013 and for periods starting from 2014.
3. Must be filled out new table 2.4, if tariffs additional contributions depend on the results of a special assessment or certification of workplaces.
4. In section 3, you no longer need to fill out the table on payments to disabled people.

If, after submitting the RSV-1 calculation, the policyholder discovers that he made an inaccuracy or error that led to an underestimation of the amount of insurance premiums payable, he must submit an updated calculation with corrected data. To help novice accountants, we have prepared an article in which we talk in detail about how to fill out the “clarification” on contributions to the PRF. More experienced accountants will also find this material useful, since, starting with the reporting campaign for the first half of 2015, the procedure for presenting updated calculations has changed.

Introductory information

General provisions regarding changes in the calculation of RSV-1 are contained in Article 17 of Federal Law No. 212-FZ dated July 24, 2009 (hereinafter referred to as Law No. 212-FZ). The rules for drawing up and submitting updated calculations are directly spelled out in the Procedure for filling out the RSV-1 form, approved by Resolution of the Pension Fund of the Russian Federation of January 16, 2014 No. 2p (hereinafter referred to as Resolution No. 2p). Since August 7, 2015, this Procedure has been in effect as amended, approved by resolution Board of the Pension Fund of Russia dated 06/04/15 No. 194p (hereinafter referred to as Resolution No. 194p). However, in practice, the new rules have been applied since June 29, 2015, when the Pension Fund of the Russian Federation updated its verification program. The application of these documents raises numerous questions. In what case do you need to submit a “clarification” on contributions, and what errors can be corrected in current reporting? What form should I use to make an updated calculation? What is the procedure for making clarifications? Can a “clarification” get rid of a fine? Let's figure it out.

When is it necessary to submit an updated calculation?

There are two ways to correct errors and inaccuracies made when preparing the RSV-1 calculation. The policyholder can submit an updated calculation for the period in which errors were made, or take them into account when preparing the calculation for the current reporting period. Which method should be used in this or that situation?

If the policyholder himself reveals the error

Law No. 212-FZ provides the only case, when the policyholder is obliged to submit an updated calculation. This must be done if the accountant independently discovered errors or distortions in the initial calculation that led to an underestimation of the amount of contributions payable. If the error resulted in an overpayment of contributions or did not in any way affect the amount of contributions payable, then the policyholder has the right, but not the obligation, to submit an updated calculation (Part 1 and Part 2 of Article 17 of Law No. 212-FZ).

At the same time, according to current Procedure filling out RSV-1, the policyholder may not submit an “adjustment” for previous periods, but recalculate contributions in the current reporting period. Moreover, even if the errors he identified led to an underestimation of the amount of contributions. To do this, you need to reflect the additional accrued amount of contributions for previous periods in line 120 of section 1 and in section 4 of the DAM-1 calculation for the current period (clause 3, 7.3, 24 of the Procedure for filling out the DAM-1). You will also have to clarify individual information for employees (submit sections 6 of the calculation with the adjustment type “corrective” or forms SZV-6, if periods before 2014 are being specified). Unfortunately, the Procedure for filling out RSV-1 does not clearly state in what situations it is necessary to recalculate contributions in the current reporting period.

If the error is detected by the inspectors

If, during the inspection of the RSV-1 calculation, inspectors from the Pension Fund of Russia unit identified an error that resulted in underpayment of contributions, they do not have the right to require the policyholder to submit an updated calculation. Additional accrued based on the results of the audit insurance premiums must be reflected on line 120 of section 1 and in section 4 of the RSV-1 form for the next reporting period. In addition, for employees for whose benefits the inspectors have accrued additional contributions, it is necessary to provide corrective personal accounting information as part of the DAM-1 for the period in which the decision was made based on the results of the inspection.

In what form should the updated calculation be submitted?

The updated calculation is submitted according to the form in force in billing period, for which changes are made (Part 5 of Article 17 of Law No. 212-FZ). So, if an accountant identifies an error in the calculation for the first quarter of 2015, then the “clarification” should be drawn up according to the RSV-1 form, which was in force in the first quarter of 2015 (approved by Resolution No. 2p). And if, for example, you need to correct the individual information of the insured persons for the years 2010-2013, then you will have to fill out the “old” forms SZV-6-1, SZV-6-2 or SZV-6-4 and accompany them with the corresponding inventories (clause 17.9 Procedure for filling out RSV-1).

Let us separately dwell on the question of what form to use to draw up an updated calculation for the first half of 2015. Let us recall that during the reporting campaign for the half-year there was confusion with the RSV-1 forms (for more details, see “”). Before August 7, 2015, when Resolution No. 194p came into force, which approved the new form RSV-1, many policyholders managed to report using the “old” form in force at that time. What form should be used in this case to clarify the calculation for the half-year? If we are guided by Part 5 of Article 17 of Law No. 212-FZ, then the updated calculation must be submitted in the “old” form (that is, in the same form in which the primary calculation was submitted). However, we do not exclude that territorial bodies Pension Funds may be required to submit “clarifications” for the first half of the year using the new form, since Resolution No. 194p applies “starting with the submission of calculations for the first half of 2015.” In this regard, if the policyholder reports “on paper”, then it is better to check in advance with your Pension Fund department about what form to use to draw up the “clarification”.

If the policyholder submits payments electronically, then there should be no problems with choosing the form. In modern web services for preparing and submitting reports (for example, in the “ ” service), the program will automatically generate updated reports in the required format, which will be accepted by the fund without refusal. The accountant will only need to enter the correct data into the form provided by the service.

Filling out the updated calculation

The general principle for filling out the updated RSV-1 calculation is as follows: it must include not only the corrected data, but also all other indicators of the form, including those that were initially correct.
Next, we will consider some of the features of filling out the updated calculation, compiled according to the form that has been in effect since August 7, 2015.

Front page

In the “Adjustment number” field, you must indicate which account updated estimate is being submitted. If the primary calculation is corrected for the first time, then the clarification number will be 001, the second time - 002, etc.

In the “Reason for clarification” field, enter one of the following codes (clause 5.1 of the Procedure for filling out the RSV-1):
“1” - indicators relating to the payment of pension contributions (including additional tariffs) are specified;
“2”—the amount of accrued pension contributions changes (including at additional rates);
“3” - clarifications relate to medical premiums or other indicators that do not affect individual accounting information for insured persons.

Please note: if accrued and paid pension contributions are simultaneously updated, it is also necessary to adjust individual information for insured persons. In this case, the code “2” should be entered in the “Reason for clarification” field. By indicating this code, the policyholder notifies the Pension Fund of the Russian Federation that the updated calculation includes adjusted individual information for employees.

Sections 1 and 2

These sections in the updated calculation are filled out according to the same rules as in the initial calculation (except for subsection 2.5.). Sections 1 and 2 of the updated calculation must be compiled again, indicating the correct (corrected) data. There is no need to explain the differences compared to the original calculation.

Regarding subsection 2.5. “Information on packs of documents containing the calculation of the amounts of accrued insurance premiums in relation to insured persons”, it is filled out by policyholders who have entered personalized information in sections 6 of the calculation. Let us remind you that sections 6 of the calculation are formed into packs. The list of packages containing personalized information is reflected in subsection 2.5. Therefore, if, as part of the clarification, the number of sections 6 of the calculation changes, then the content of subsection 2.5 will also need to be changed. (see below for more on this).

Section 3

This section of the calculation is filled out by policyholders who have the right to apply reduced insurance premium rates in accordance with Article 58 of Law No. 212-FZ. For example, subsection 3.2. Section 3 is intended for organizations and entrepreneurs on the simplified tax system who are engaged in “preferential” types of activities, and, accordingly, can pay contributions under reduced tariff(clause 8, part 1, article 58 of Law No. 212-FZ). If when filling out subsection 3.2. If the accountant made a mistake in the initial calculation, then in the updated calculation you need to fill out this subsection again, indicating the correct information.

Section 4

Section 4 of the calculation reflects the amounts of recalculation of insurance premiums from the beginning of the billing period. We are talking about the amounts that the policyholder must pay extra based on the decision of the Pension Fund of the Russian Federation, or in the event of an independent discovery of an error that led to an underestimation of the amount of contributions. In addition, this section is filled out if the policyholder himself has identified that it is necessary to adjust the base for insurance premiums, but has not made any errors in calculating premiums (clause 24 of the Completion Procedure).

However, when filling out the updated calculation, no new information needs to be entered into section 4. This section may be part of the adjusted calculation only if this section was completed in the primary calculation for the adjusted reporting period. In such a situation, the data from section 4 of the primary calculation is simply transferred to the same section of the updated calculation.

Section 5

This section is filled out by organizations that pay remuneration to students for activities carried out in the student team under labor or civil contracts. If it is necessary to correct the content of section 5, then in the updated calculation this section must be filled out again, reflecting the correct indicators.

Section 6

Starting from reporting for the first quarter of 2014, individual accounting information for insured persons is presented as part of the DAM-1 calculation. For this purpose, the calculation form contains Section 6 “Information on the amount of payments and other remuneration and insurance experience the insured person." The order of clarification of this section causes large number questions. Therefore, let us dwell on the features of clarifying individual (personalized) accounting information in more detail.

Clarification of individual accounting information

Effective from August 7, 2015 following rules clarification of personalized accounting information (clause 5.1 of the Procedure for filling out the RSV-1):

• if the updated calculation is submitted before the deadline for submitting the RSV-1 for the next reporting period, then the corrected individual accounting information is presented with the “initial” adjustment type (that is, as if the information is being submitted for the first time);
• if the error is corrected after the deadline for submitting the RSV-1 for the next reporting period, then individual accounting information with the type of adjustment “corrective” or “cancelling” must be presented as part of the calculation for the current period, and not the adjusted calculation.

Thus, in order to choose the right course of action, it is necessary to determine the deadline for submitting the RSV-1 for the next reporting period. Let's explain with an example. Let’s assume that the policyholder needs to clarify the accounting information presented as part of the RSV-1 form for the first half of 2015. The reporting period following the half-year is the nine months of 2015. The deadline for submitting reports for the nine months of 2015 is October 1, 2015. This date is the desired “due date for the RSV-1 for the next reporting period.” In our example, this means that the updated calculation for the first half of 2015 with section 6 with the “original” adjustment type must be submitted no later than October 1 of this year.

Let us recall that previously the Pension Fund of Russia recommended its subordinates to accept updated calculations with the “initial” adjustment type until the 1st day of the third calendar month following the reporting period. After this, it was proposed to clarify the accounting data in calculations for the next reporting period (see “”). If we adhere to this clarification from the Pension Fund, then the accounting calculation for the first half of 2015 should have been submitted no later than September 1, 2015. Thus, current edition Clause 5.1 of the Procedure for filling out RSV-1 gives policyholders more time to correct individual information with the adjustment type “initial”.

Now let’s look at the rules for clarifying persuance information. As mentioned above, the procedure depends on when the accountant identified the error and, accordingly, when he plans to correct it.

The accountant identified the error before the deadline for submitting RSV-1 for the next reporting period

On September 8, 2015, the organization’s accountant discovered that in the RSV-1 form for the first half of 2015, the amount of accrued pension contributions for one of the employees was underestimated. The deadline for submitting accounts for nine months (October 1, 2015) has not yet arrived. This means that to correct the error, the accountant can submit a “clarification” (deadline - until October 1, 2015). To clarify individual information regarding of this employee, you need to enter the correct data in section 6 of the updated calculation, and select the “initial” adjustment type (mark with the “X” symbol). Fill in the fields “Reporting period” and “ Calendar year" in subsection 6.3. no need.

In addition, when drawing up an updated calculation you need:

• in subsection 6.4. “Information on the amount of payments and other remuneration accrued in favor of individuals” correct the amount of payments in favor of the employee and the base for calculating contributions;
• in subsection 6.5. “Information on accrued insurance premiums” reflect the correct amount of accruals;
• in subsection 6.6. “Information on corrective information” transfer data from the corresponding subsection of the primary calculation (if subsection 6.6. was filled out in the primary calculation);
• in subsection 6.7. “Information on the amount of payments and other remuneration in favor of individual employed in the relevant types of work” to correct the amounts of payments from which contributions are paid at additional tariffs;
• in subsection 6.8. “Period of work for the last three months of the reporting period”, adjust information about the length of service (if required).

In a similar way, you need to draw up sections 6 (with the “initial” adjustment type) for all employees for whom the accountant underestimated the amount of insurance premiums, and include these sections in the adjusted calculation of RSV-1. In addition, the updated calculation must be supplemented with sections 6 for employees in respect of whom no errors were made. Information on such employees is transferred from section 6 of the primary calculation to section 6 of the updated calculation without changes.

We also note that when clarifications are made to the persuance accounting information, the number of sections 6 of the calculation may change (for example, due to the appearance of new sections 6 with the “initial” adjustment type for employees who were “forgotten” when preparing the initial calculation). Accordingly, the number of packs containing personalized information may also change. Data on reformatted packs should be reflected in subsection 2.5.1. updated calculation.

The accountant discovered an error after the deadline for submitting RSV-1 for the next reporting period

On October 5, 2015, the organization’s accountant discovered that in the RSV-1 form for the first half of 2015, the amount of accrued pension contributions for one of the employees was underestimated. The deadline for submitting calculations for nine months (October 1, 2015) has already arrived. In this case, the corrected individual information (section 6) should be included in the DAM-1 calculation for the current reporting period (that is, in the calculation for 9 months of 2015).

To do this, in subsection 6.3. You must mark the “Adjusting” field with an “X” and indicate the reporting period. This should be the period during which the error is corrected. The “Calendar Year” should also be indicated. The field “Registration number in the Pension Fund during the adjusted period” is not filled in if the policyholder has not changed the registration address and registration number.

When filling out the remaining subsections of Section 6 of the updated calculation, you must adhere to the following rules:

• in subsection 6.4. “Information on the amount of payments and other remuneration accrued in favor of individuals” must indicate the correct amounts of payments;
• in subsection 6.5. “Information on accrued insurance premiums” you need to show the correct amount of accrued premiums;
• in subsection 6.6. “Information on corrective information” should be transferred from the corresponding subsection of the primary calculation (if subsection 6.6. was filled out in the primary calculation). No corrections need to be made to this subsection;
• subsection 6.7. “Information on the amount of payments and other remuneration in favor of an individual employed in the relevant types of work” must be filled out if contributions for additional tariffs were also underestimated;
• subsection 6.8. “Period of work for the last three months of the reporting period” must be completed, since the information contained in section 6 with the adjustment type “corrective” replaces the information about the length of service loaded from the primary calculation on the employee’s personal account.

Thus, the RSV-1 calculation for the current reporting period must include sections 6, which contain information on all employees for a given reporting period (with the “initial” adjustment type), as well as sections 6 with the “corrective” adjustment type in relation to employees for whom information for the previous period is being updated.

Note that the type of information correction can be not only “initial” or “corrective”. If the payer needs to completely cancel previously submitted information about the employee, then the “cancelling” adjustment type is used. This is possible if, for example, the payment was erroneously accrued to a dismissed employee. In section 6 of the RSV-1 calculation with the “cancelling” adjustment type, subsections 6.1.- 6.3. are filled in, and in column 3 of subsection 6.4. the category code of the insured person is indicated (according to Appendix No. 2 to the Procedure for filling out the DAM-1 calculation). The remaining subsections of Section 6 should be left blank.

Please note: if an error in individual information affects total amount contributions, then before submitting RSV-1 for the current period (in our example - for 9 months of 2015), it is advisable to submit an updated calculation for the period in which the error was made (in our example - for the first half of 2015). The Pension Fund of Russia division will receive in advance an updated calculation with new (correct) amounts and will correct the information in its databases. By this, the policyholder will protect himself from possible claims from fund employees when accepting and checking current reports. In this case, individual information (sections 6 and subsections 2.5.) does not need to be included in the updated calculation. After all, the accountant will make all adjustments for employees as part of the current calculation with the adjustment type “corrective” or “cancelling”.

Payment of arrears and penalties

Submission of an updated calculation exempts from a fine for non-payment of contributions if the conditions listed in paragraph 1 of part 4 of article 17 of Law No. 212-FZ are met. Firstly, clarifications must be submitted before the moment when the policyholder learned that inspectors from the Pension Fund of the Russian Federation had identified an understatement of the taxable base, or that they had appointed on-site inspection. Secondly, even before submitting the “clarification”, the policyholder must pay the missing amount of insurance premiums and the corresponding penalties. The amount of penalties payable is calculated based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation, valid for each day of delay (Part 6, Article 25 of Law No. 212-FZ). If this is not done, the organization will be fined in the amount of 20% of the amount of contributions not paid on time (clause 1, part 4, article 17, part 1, article 47 of Law No. 212-FZ).

Thus, if the policyholder has identified an error that has led to an underestimation of the amount of premiums payable, it is safer to immediately provide an “adjustment” and pay additional premiums. If the policyholder decides to recalculate contributions in the current reporting period, then it is possible that inspectors from the Pension Fund of the Russian Federation will have time to identify errors, add additional contributions and hold him accountable for non-payment of contributions. We also note that controllers will not be able to make any claims to the policyholder for the very fact of failure to submit an updated calculation, if all required amounts will be paid.