On January 1, 2017, the tax authorities finally approved a new reporting form for insurance premiums. The document was put into effect by Order No. ММВ-7-11/ [email protected] dated October 10, 2016. It also contains a detailed procedure for filling out the calculation of insurance premiums and the delivery format electronically. How to fill out a new RSV correctly? For what periods and in what terms to submit this form? Who is recognized as taxpayers and is obliged to submit a single calculation even in the absence of activity, and who is allowed not to report? About all the nuances - further, you can download the calculation form at the end of the article.

The current form for calculating insurance premiums in 2017 was developed from scratch and is intended for the formation by policyholders of data on deductions for mandatory pension, social (VNiM) and health insurance. The appearance of a new report (KND 1151111) is due to the addition of Chapter 34 to the Tax Code, which regulates the calculation and payment of insurance premiums (IC). A significant reform of the legislative norms partially returns employers to the UST already applied in the 2000s.

After 8 years (UST was canceled in 2009), the control authorities considered it expedient to transfer the administration of contributions to the tax service and approved the heads. 34 NK. It is defined here that:

• All individual entrepreneurs and legal entities that make payments to individuals on the basis of employment contracts and GPAs belong to payers of the SV; as well as private practitioners (stat. 419 of the Tax Code).
• Objects for taxation of NE are payments to individuals under GPA and TD, under copyright agreements, as well as for the alienation of various rights (clause 1 of article 420 of the Tax Code).
• For the billing period, a year (calendar) is taken, for reporting - a quarter, half a year, 9 months. (Stat. 423 of the Tax Code).
• Deductions of the NE, as well as payment, are made by the insured independently at the end of each reporting period, the transfer of debt is carried out taking into account the amounts paid for previous reporting periods (clause 1, article 431 of the Tax Code).
• Payment of ST is carried out no later than the 15th day (clause 3 of article 431 of the Tax Code).
• Accounting for NE in rubles with kopecks is carried out by taxpayers for each individual separately (paragraphs 4, 5 of Article 431 of the Tax Code).
• A single calculation is filled in on an accrual basis and is submitted based on the results of the reporting (calculation) periods no later than the 30th day (clause 7 of Article 431 of the Tax Code).
• The ERSV filing authority is the IFTS at the address of the legal entity (the address of residence of the individual entrepreneur). As for the EP, the submission of the report (KND 1151111) is performed at the place of registration in the case of independent settlements of the unit with the personnel.

Calculation of insurance premiums - the composition of the form

A typical unified calculation of insurance premiums in 2017 includes a title page and many sections. For the reason that the form combined summary data for various types insurance, the document is very voluminous and consists of 3 main sections. At the same time, it is not necessary to form all sheets in a row, but Sec. 2 and is intended only for the heads of peasant farms. For the rest of the sections, those pages for which there is information are also filled. In any case (even with “zero” activity), it is required to submit - the title page, sec. 1, subsection 1.1, 1.2 from Appendix 1 to Sect. 1, adj. 2 to sec. 1, sec. 3.

The new calculation of insurance premiums includes:

• Title page - here the insured enters his registration data (TIN, KPP, name, OKVED2, IFTS authority, contact details), and also provides information on the reorganization and the reporting period.
• Information about an individual - this sheet is intended to be filled in by those individuals who are not registered as individual entrepreneurs and have not indicated the TIN code.
• Sec. 1 - the most extensive section of the ERSV is intended for entering summary data on all types of RV. Filling in is carried out for each type of contributions with the codes KBK, OKTMO, cumulative amounts for the entire billing period and the last 3 months as well.
• App. 1 to sec. 1 - here CBs are indicated in terms of OPS and OMS. At the same time, subsection 1.1, 1.2 are formed in without fail by all insurers, and subsection 1.3, 1.3.1, 1.3.2, 1.4 - only if the employer made certain types of payments.
• App. 2 to sec. 1 - here are the CBs in the part of VNiM. At the same time, the employer explains what types of benefits were issued to employees, how - directly or through the Social Insurance Fund (with the participation of the region in the pilot project), the number of insured individuals and the amount of the insurance base, contributions, as well as funds reimbursed from Social Insurance.
• App. 3 to sec. 1 - here the expenses for VNiM and in accordance with the legislation of the Russian Federation are indicated in total amounts and by types of cases. For reference, those benefits are indicated that have already been accrued, but have not yet been issued to individuals.
• App. 4 to sec. 1 - here are payments to various categories of individuals made at the expense of federal funds. For example, these are payments to Chernobyl victims who suffered at the Mayak plant, at the Semipalatinsk test site and in other radioactive territories.
• App. 5 to sec. 1 - this sheet is formed only by IT organizations in terms of the validity of the application of reduced tariff rates for IC (subclause 3, clause 1, article 427 of the Tax Code).
• App. 6 to sec. 1 - this sheet is formed only by firms on the simplified tax system engaged in construction, manufacturing and various services in terms of using the validity of reduced rates (subclause 5 clause 1 article 427 of the Tax Code).
• App. 7 to sec. 1 - for similar purposes, this sheet is formed only by simplified NPOs engaged in educational, scientific, social and other fields (subclause 7 clause 1 article 427 of the Tax Code).
• App. 8 to sec. 1 - the sheet is formed only by IP on the PSN (subclause 9, clause 1, article 427 of the Tax Code) to justify the use of reduced rates for SV.
• App. 9 to sec. 1 - the sheet is formed for payments to foreign individuals and temporarily staying in Russia.
• App. 10 to sec. 1 - the sheet is filled in for payments to full-time students for work in special student teams (subclause 1 clause 3 article 422 of the Tax Code).
• Sec. 2 - this section of the new ERSV is intended for the formation of information on the SV by the heads of the peasant farm.
• App. 1 to sec. 2 - here the payment amounts are calculated.
• Sec. 3 - here personal information is provided for all insured individuals. At the same time, subsection 3.2.1 is obligatory for formation by all taxpayers, and 3.2.2 - only by paying fees for additional tariffs in terms of individual payments.

Note! The calculation of insurance premiums (KND 1151111) does not indicate the amounts for "injuries" that remained under the jurisdiction of Social Insurance: reporting 4-FSS (on a new form) and payment of fees is made to the territorial division of the FSS.

How to fill out the calculation of insurance premiums in 2017

Filling in a single form for calculating insurance premiums is carried out in accordance with the requirements of Order No. ММВ-7-11 / [email protected] dated 10.10.16, the Regulations must be observed by all insurers, regardless of the legal form and scope of activity. The instruction for filling contains the rules for entering data into the title page, sections, subsections and applications. Separate codes are given:

• According to the options for submitting a report (Appendix 1 to the Procedure) - 01 - for a paper document sent via mail; 02 - for a personally submitted paper form, 04 - for a form submitted through an EDS; 09 (10) - when using barcodes.
• According to the forms of reorganization or liquidation of the company (Appendix 2) - from 1 - for transformation and 2 - for merger to 0 - for liquidation.
• By periods (Appendix 3) - the code of the billing period, that is, years - 34, quarter code - 21, half-years - 31.9 months. – 33. A special coding has been developed for insurers who have undergone reorganization or liquidation.
• By tariffs (Appendix 5) - the payer's tariff code differs according to the applied taxation system and types of activity. For example, for a company on the OSNO and the general tariff SV - 01, for a company on the simplified tax system and the general tariff SV - 02, for the exchangers - 03, etc.
• By place of submission of the form (Appendix 4) - the coding differs depending on who exactly submits the report. For example, if reporting Russian enterprise- 214, its successor - 217, OP Russian organization- 222, IP - 120, etc.
• By types of certifying documents (Appendix 6) - the coding has been developed for the main types of certifying documents. For the passport of a Russian citizen - 21, military ID - 07, birth certificate of an individual - 03, passport of a foreigner - 10, etc.
• For the subjects of the Russian Federation (Appendix 7) - for each subject (other settlements) RF corresponds to its own encoding. Moscow - 77, Moscow region. - 50, Rostov region. - 61, Omsk region. - 55, etc.
• By categories of insured individuals (Appendix 8) - this category code is given on p. 200 subsection. 3.2.1. For example, for ordinary employees, you need to indicate HP.

Algorithm for filling out the calculation of insurance premiums in 2017

It is not enough to know how to fill out a new calculation, you also need to remember the ratios of indicators both within the ERSV and in comparison with reporting to the FSS for injuries and to the IFTS for payments to individuals (6-NDFL). When calculating the total amounts of ST for the GPT in sec. 1 line 030 should reflect data for the entire period, and lines 031-033 - for the last three months; line 040 and line 020 are reserved for filling in the corresponding BCC. Line 070 of the calculation is formed only by policyholders on the additional tariff for the OPS, and line 090 is formed by employers paying SV for additional provision.

Rules for compiling the form of calculation for SV:

• The title page is filled in first - the data is taken from the registration tax certificates, the field reserved for the number of pages is left blank for now.
• Next, section 3 of the calculation of insurance premiums is filled in - here it is necessary to include personalized information on all insured persons registered in the reporting period. These are also those who, for various reasons, do not receive remuneration, but remain on the employer's staff. For example, maternity leave; child caregivers, employees on unpaid leave, etc.
• Then fill in subsection. 1.1 and 1.2 to sec. 1 - that is, contributions to OPS and OMS. Remember that the data must match those entered in sec. 3.
• To reflect contributions for VNiM, Appendix 2 to Sec. 1 - accruals are indicated here, as well as the insurance costs incurred and the amounts reimbursed by Social Insurance. If there were benefits in the period, Appendix 3 and page 070 of the appendix are additionally filled out. 2. If not, adj. 3 is not required.
• At the very end, the summary amounts are posted in the section. 1 - OKTMO code is given here, CSC Contributions and accruals for the entire period, including for the last 3 months.
• In conclusion, the completed pages are numbered using the chronological method, the resulting number is affixed to the title page, the head of the insured certifies the EPCB with a personal signature and seal.

An example of filling out the calculation for insurance premiums 2017

The following is an example of compiling ERSV for 9 months. 2017. The format of sending depends on the number of staff of the insured. Employers with more than 25 employees are required to report only to in electronic format(clause 10 of article 431 of the Tax Code), others - can also submit a calculation “on paper”. If the delivery obligation is performed by the representative of the insured, a notarized power of attorney will be required.

When sending a report, it is first necessary to check the specified information, since if there are errors or inaccuracies, the EPRS will not be accepted and a negative protocol will be received. At the same time, the payer may receive from the IFTS a requirement to provide explanations regarding the use of reduced tariffs or the reflection of non-taxable amounts. For example, error code 0400500003 means a mismatch in the calculation of personal information for individuals with the database of the tax service. Submission of incorrect TIN, SNILS or full name for employees entails a refusal to accept reports. In order for the calculation to be accepted, you should correct the information and send the document again.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Calculating insurance premiums is a common practice among organizations; for a detailed display of transactions, the RSV 2 form is used. As part of the order of the tax service, the procedures for filling out the document and its electronic form were approved.

Starting from the next annual period, contributions to the Social Insurance Fund and the Pension Fund of the Russian Federation, in case of incapacity due to motherhood, will come under the control of the tax authorities, so changes are expected and a single calculation of insurance premiums. In fact, it summarizes several forms:

• RSV-1;
• RSV-2PFR;
• RV-3;
• RSV-4 FSS.

With regard to insurance premiums paid for injuries, they will be under the control of the federal insurance service and will be displayed as part of a separate report.

Who will submit the form

Compared to 2016, in 2017 there will be no changes regarding the persons who undertake to submit the form. Annually, documentation is submitted exclusively by farms - KFH, the deadlines for submission are until March 1 of the year following current period. It turns out that in 2017 the deadline for the report for 2016 will fall on February 28, and this is the last day when peasant farms can report to the Pension Fund (in 2018, reports will go through the FSS).

Until 2012, this form was used not only by farmer organizations, but also by all persons associated with individual employment. If the RSV 2017 form is not submitted, additional sanctions and penalties will be provided.

• The absence of the submitted form entails the imposition of a fine in the amount of 5% of the amount of contributions that are accrued for recent months of the settlement period, taking into account each month of the overdue payment.
• The minimum threshold value of the penalty is 1,000 rubles, and the maximum figure cannot be more than 30% of the amount of contributions that is indicated in the form.
• Since KFHs are related to their own employed persons, they undertake to pay contributions for themselves and for their employees no later than the last month of the year (December 31).

Name of insurance premium calculation

Today, many accountants are discussing the approval of a new form, however, according to the latest data, it has been revealed that it is called “calculation of insurance premiums”. At the same time, there is no mention of this moment in RSV-1, this is completely the new kind calculation that is not related to the submitted document. RSV-2 for 2017 has its own characteristics and structural elements.

Composition and structure of the calculation

The new RSV-2 form contains the following list of data in its structure:

• summary information about what obligations the payer has to the Federal Tax Service;
• the estimated values ​​of all amounts of contributions intended for the OPS and MHI;
• calculation of amounts for social insurance for all reasons;
• decrypted data on payments made by federal funds;
• personal information about persons who are subject to insurance.

The RSV-2 report contains not only the above information, but additional nuances in its entirety.

• Title page;
• data about the payer;
• the first section, including obligations;
• Appendix No. 1 - calculations of amounts for contributions to the FSS;
• No. 2 - OSS contributions;
• No. 3 - with temporary disability due to motherhood;
• No. 4 - No. 10 - other important information for making calculations and the possibility of using simplified billing.
• section 2 contains summary information on the obligations of payers for PFH;
• Appendix No. 1 suggests settlement operations according to the sums insured payment;
• section 3 contains confidential full data on persons who are insured.

Thus, the RSV-2 report for 2017 has many features that are taken into account during the calculation of payment amounts.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Calculation of insurance premiums (RSV) for the 1st quarter of 2017: an example of filling

Since 2017, employers have faced serious changes: pension, and contributions in case of disability and in connection with maternity (except for contributions “for injuries”) have moved from the Pension Fund of the Russian Federation under the control of the Federal In connection with this Order of the Federal Tax Service dated 10.10.2016 No. ММВ- 7-11/551 was approved new form calculation of insurance premiums, which must be presented to the IFTS for all enterprises, regardless of the legal form and owners own business(IP), having employees.

The new unified calculation of insurance premiums is a document that simultaneously replaced the calculations of RSV-1, 4-FSS, RSV-2 and RV-3. The tax authorities identify three main goals for which the new reporting has been introduced:

• reducing the administrative burden on business by reducing the number of
• reporting optimization;
• improving the quality of checks.

Methods and terms for submitting a new calculation

You need to submit a new reporting document to the territorial tax service. You can do this in two ways:

The deadline for submitting a new calculation for insurance premiums in 2017 is before the 30th day of the month following the reporting period:

Thus, for the first time, it is required to fill out and submit to the IFTS the calculation of insurance premiums for the 1st quarter of 2017 no later than May 2, 2017 (this is Tuesday).

In 2016, the method of submitting the calculation of insurance premiums (RSV-1) influenced the allowable deadline for submitting reports. Those who report electronically had 5 more days to submit RSV-1. Thus, the legislators, apparently, encouraged employers to switch to But in 2017 there is no such approach. A single term is defined for everyone: the calculation of insurance premiums is submitted by everyone before the 30th day of the month following the reporting period.

The composition of the calculation of insurance premiums

The composition of the calculation of insurance premiums in 2017 is as follows:

• title page;
• list for persons without status
• Section No. 1, which includes 10 applications;
• Section No. 2, supplemented by one application;
• Section No. 3 - contains personal information about the persons for whom the policyholder makes deductions.

At first it may seem that the new calculation of insurance premiums is very large - there are 10 applications only for section 1! However, you should not be afraid. It is not necessary to fill out and submit all sections and annexes as part of the calculation of insurance premiums for the 1st quarter of 2017. The table below will help you figure out exactly which sections of the new calculation you need to form and submit to the inspection:

What sections of the calculation of insurance premiums to fill out
Sheet (or section) calculation	Who makes up
Title page	All policyholders
Sheet "Information about individual who is not an individual entrepreneur"	Individuals who are not individual entrepreneurs, if they did not indicate their TIN in the calculation
Section 1, subsections 1.1 and 1.2 of annexes 1 and 2 to section 1, section 3	All organizations and individual entrepreneurs that paid income to individuals in the 1st quarter of 2017
Section 2 and Appendix 1 to Section 2	Heads of peasant farms
Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1	Organizations and individual entrepreneurs listing insurance premiums at additional rates
Appendices 5 - 8 to section 1	Organizations and individual entrepreneurs applying reduced tariffs (for example, conducting preferential activities on the simplified tax system)
Appendix 9 to section 1	Organizations and individual entrepreneurs that in the 1st quarter of 2017 paid income to employees or stateless employees temporarily staying in the Russian Federation
Appendix 10 to section 1	Organizations and individual entrepreneurs that paid income in the 1st quarter of 2017 to students who worked in student groups
Annexes 3 and 4 to section 1	Organizations and individual entrepreneurs that paid hospital benefits, child benefits, etc. in the 1st quarter of 2017 (that is, associated with reimbursement from or payments from the federal budget)

Completing the calculation of insurance premiums for the 1st quarter of 2017: rules

When compiling a unified calculation of insurance premiums for the 1st quarter of 2017, use the insurance premium accounting card, which reflects the payments and remuneration accrued and paid to individuals in 2017

Taking into account the list of non-taxable payments presented in Article 422 of the Tax Code of the Russian Federation, one should, in particular, determine the base of insurance premiums and perform the necessary calculations. The results are entered into the corresponding calculation fields.

As we have already said, you need to fill out the calculation of insurance premiums in 2017 according to the form approved by the Order of the Federal Tax Service of October 10, 2016 No. MMV-7-11 / 551 (download the RSV form) in compliance with 7 fundamental rules that are approved by the same document:

1. each field is intended for a specific indicator, it is impossible to supplement with other information;
2. pages are arranged in the corresponding cells in this way: "001", "002" ... "033";
3. two fields are allocated for the decimal fraction: the integer part is entered into the first, and the remainder into the second;
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 a document on a computer, the Courier New font (16-18 point size) is used;
7. in the fields for quantitative and total indicators, put "0" ("zero"). In other cases, for example, when there are no textual indicators, put a dash in all character places of the field. However, when filling out the calculation on a computer, it is not necessary to put zeros and dashes in free cells.

Now let's look at the procedure for filling out each section and applications using examples of calculating insurance premiums for the 1st quarter of 2017.

Title page

The title page contains fields to be filled in by the payer and the employee tax authority. An accountant of an organization or individual entrepreneur enters information in the following lines:

TIN and KPP

Taxpayer identification number - indicate in accordance with the certificate of registration with the Federal Tax Service legal entity, sole proprietor or individual. Organizations have been assigned a 10-digit code, so put a dash in the last two cells (if “on paper”):

The value of the checkpoint - write in accordance with the registration document of the legal entity. Individual entrepreneurs put dashes in the "KPP" field (or leave it empty if the calculation is filled out on a computer for delivery in electronic form).

Correction number

Correction number for title page Set the calculation for the 1st quarter of 2017 only when submitting a clarifying calculation. If you are filling out the document and submitting it for the first time, then indicate the mark “0 - ​​-”.

Settlement (reporting) period

In this field of the title page, enter a code that characterizes a certain period of time for which reporting is submitted. In the calculation for the 1st quarter of 2017, enter code 21.

IFTS code

In this field, you need to mark the code of the IFTS, to which you submit reports for the 1st quarter of 2017. You can find out the value for a particular region on the website of the Federal Tax Service using the official service.

Location Code

As this code, show a numerical value indicating the affiliation of the IFTS, to which the RSV is surrendered for the 1st quarter of 2017. The codes used are presented in the table:

Name

The name of the organization or full name of the individual entrepreneur on the title page should be indicated in accordance with the documents, without abbreviations. Leave one free space between words.

Form of reorganization or liquidation

The meaning of this field depends on the specific situation in which the organization is located. The following values ​​can be accepted:

OKVED codes

In the field "Type code economic activity according to the OKVED2 classifier" indicate the code according to the All-Russian classifier of types of economic activity. Bring in the "old" OKVED codes in the calculation of the RSV for the 1st quarter of 2017 is not possible.

Keep in mind

In 2016, the OKVED classifier was in force (OK 029-2007 (NACE Rev. 1.1)). Starting from January 2017, it was replaced by the OEEC2 classifier (OK 029-2014 (NACE Rev. 2)). Use it when filling out.

Reliability and completeness of information

Confirmation of the accuracy and completeness of information in the calculation of insurance premiums for the 1st quarter of 2017 - this information is necessary for tax authorities. In the special fields of the title page, write down the full name of the insured, indicate the date of the calculation and sign. If the calculation submits, then in addition, a copy of the documentary confirmation of authority should be attached to the reporting. With the design of the remaining cells of the title page, most likely, it will not arise. But if in doubt, be guided by the completed sample:

Sheet "Information about an individual who is not an individual entrepreneur"

The sheet "Information about an individual who is not an individual entrepreneur" comes after the title page. It should be formed by individuals who submit a calculation of insurance premiums for the 1st quarter of 2017 for hired workers and did not indicate their TIN in the calculation. Then, in this sheet, the employer must show his personal personal data (in particular, full name, date and place of birth and passport data). This sheet looks like this:

Keep in mind that the sheet "Information about an individual who is not an individual entrepreneur" does not apply to organizations and individual entrepreneurs. As part of the calculation of insurance premiums for the 1st quarter of 2017, they do not fill it out and do not hand it over.

Section 1: premium summary

In section 1 of the calculation for the 1st quarter of 2017, reflect general indicators the amount of insurance premiums payable. The part of the document under consideration consists of lines from 010 to 123 (two sheets), which indicate OKTMO, the amount of pension and medical contributions, temporary disability insurance premiums and other deductions.

For example, line 030 of section 1 in relation to pension contributions during 2017, you will fill in the cumulative total, and lines 031-033 - in relation to the months of the reporting period. In the calculation for the 1st quarter, lines 031-033 should include the amounts of insurance premiums for January, February and March 2017. A similar approach to other types of insurance premiums in section 1.

On lines 120-123 of section 1, display the amounts that exceed the cost of the insured for benefits over insurance premiums for temporary disability and maternity. If there was no excess, then leave these lines blank. A sample of section 1 of the calculation of insurance premiums for the 1st quarter of 2017 is shown in the figure:

For each type of insurance premiums in the first section of the calculation for the 1st quarter of 2017, the BCC must be shown in separate fields. Code classification budget classification allows employees of the Federal Tax Service to correctly record cash receipts on the personal account of the company or individual entrepreneur. You indicated to CBC in the payment of insurance premiums for January, February and March 2017. Now transfer them to the calculation of insurance premiums for the first quarter of 2017. See "How the main CBCs for paying insurance premiums will change from 2017."

Annex 1: calculation of pension and medical contributions

In Appendix 1 to Section 1, reflect the calculation of insurance premiums for pension and medical insurance, as well as the number of insured persons for whose payments contributions were accrued. This application is divided into four subsections:

• subsection 1.1 "Calculation of insurance premiums for compulsory pension insurance»;
• subsection 1.2 "Calculation of insurance premiums for compulsory health insurance";
• subsection 1.3 "Calculation of insurance premiums for compulsory pension insurance at an additional rate for certain categories payers of insurance premiums specified in Article 428 tax code RF";
• subsection 1.4 "Calculation of insurance premiums for additional social Security members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.

The first two subsections are required to be completed by all persons providing calculation of insurance premiums in 2017. Form the indicators of subsection 1.1 and 1.2 from the beginning of 2017. Where appropriate: Break down for January, February and March 2017. Consider the features of filling in the main fields of these sections and give samples.

Subsection 1.1: Pension Contributions

In subsection 1.1 of Appendix 1 to Section 1, include data on the calculation of the taxable base and the amount of insurance premiums for compulsory pension insurance. Also indicate the possible payer's tariff code:

We will explain the features of filling in the main lines of this section as part of the calculation of insurance premiums for the 1st quarter of 2017 in the table and add a sample:

Filling in the lines of subsection 1.1
Subsection line 1.1	filling
010	The total number of insured persons under compulsory pension insurance since the beginning of 2017 (with a “breakdown” for January, February and March).
020	The number of individuals from whose payments you calculated pension insurance contributions from January 1, 2017 to March 31, 2017.
021	The number of individuals from line 020, whose payments exceeded the maximum amount of the base for calculating pension contributions. In 2017, this amount is 876,000 rubles (See "The maximum value of the base for calculating insurance premiums for 2017: table").
030	The amounts of accrued payments and remuneration in favor of individuals in the period from January to March 2017 (inclusive). This refers to payments that are subject to taxation of insurance premiums (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation).
040	Amounts of payments that are not subject to insurance premiums for compulsory pension insurance (Article 422 of the Tax Code of the Russian Federation);
050	Base for calculating pension contributions in the 1st quarter of 2017.
051	The base for calculating pension insurance contributions in amounts that exceed the maximum base for each insured person: 876,000 rubles (clauses 3–6 of article 421 of the Tax Code of the Russian Federation).
060 (including 61 and 62)	The amounts of calculated pension contributions, in particular: - on line 061 - from a base not exceeding 876,000 rubles; - on line 062 - from a base exceeding 876,000 rubles.

• Subsection 1.2: Medical Contributions

Subsection 1.2 of Appendix 1 to Section 1 should include the calculation of the taxable base and the amount of insurance premiums for compulsory health insurance. The order of filling in the lines of this subsection as part of the calculation for the 1st quarter of 2017 will be explained in the table and we will give an example of filling:

The remaining sections of Appendix No. 1 are filled in in case of deduction of insurance premiums at additional rates provided for by certain categories of payers of insurance premiums. However, within the framework of this article, we will not consider filling them out.

Annex 2: calculation of disability and maternity contributions

In Appendix 2 to Section 1 of the calculation for the 1st quarter of 2017, describe the calculation of the amount of insurance premiums for mandatory in case of temporary disability and in connection with motherhood. Since 2017, these contributions have also been controlled by the Federal Tax Service.

In field 001 of Appendix 2, enter the payment code insurance coverage on compulsory social insurance in case of temporary disability and in connection with motherhood, namely:

• "1" - if direct payments of insurance coverage are made from the FSS budget (if the FSS is introduced in the region);
• "2" - if the benefits are paid by employers, and then the costs are credited towards the payment of insurance premiums.

Let's decipher the order of filling in the remaining lines of this section and give an example:

Filling in application lines 2
Application line 2	filling
010	The total number of insured employees since the beginning of 2017.
020	The amount of payments in favor of employees from January to March 2017 (inclusive).
030	The amounts of payments not subject to insurance premiums for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation).
040	The amounts of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (in 2017, these are payments in excess of 755,000 rubles in respect of each person). See "Maximum value of the base for calculating insurance premiums for 2017: table").
050	The base for calculating insurance premiums for compulsory social insurance, formed from January 1 to March 31, 2017.
051	The indicator in this line should be entered by companies or individual entrepreneurs that have a license to operate and apply. In this line, they should fix the basis for calculating insurance premiums in terms of payments in favor of employees who are entitled to engage in pharmaceutical activities or admitted to it.
052	This line must be completed by companies making payments in 2017 to crew members of ships registered in the Russian International Register of Vessels. In this line, you need to fix the base for calculating insurance premiums in terms of payments to crew members (subclause 4, clause 1, article 427 of the Tax Code of the Russian Federation).
053	This line is filled in only by individual entrepreneurs who use (with the exception of individual entrepreneurs, the leading activities specified in subparagraphs 19, 45–48 of paragraph 2 of article 346.43 of the Tax Code of the Russian Federation), which make payments to employees (subparagraph 9 of paragraph 1 of article 427 of the Tax Code RF). For this line, they need to fix the base for calculating insurance premiums in terms of payments to employees under employment contracts.
054	This is a line for organizations and private businessmen paying income to foreign employees temporarily staying in Russia. On this line, they need to show the basis for calculating insurance premiums in terms of payments in favor of such employees. The exception is citizens of countries from the EAEU. They do not belong to this line.
060	The amounts of calculated insurance premiums for compulsory social insurance for the 1st quarter of 2017.
070	The amount of expenses for the payment of insurance coverage for compulsory social insurance (sick leave, maternity benefits, etc.).
080	The amounts that in the first quarter of 2017 the organization or individual entrepreneur received from the FSS in the form of reimbursement of expenses (for sick leave, maternity benefits, etc.).
090	The amount of insurance premiums payable for each month of the 1st quarter of 2017. If you get the amount of contributions payable, then in line 090 put the code "1" (that is, if the contributions turned out to be more than the cost of benefits). If the amount of benefit expenses exceeded the amount of accrued contributions, then on line 090, reflect the code "2".

Appendix 3: Benefit Expenses

In Appendix 3 to Section 1 of the calculation for the 1st quarter of 2017, indicate information on expenses for the purposes of compulsory social insurance. We are talking about the following types of insurance payments made in the period from January 1 to March 31, 2017:

• temporary disability allowance;
• maternity allowance;
• a one-time allowance for women registered in medical organizations in the early stages of pregnancy;
• a one-time allowance at the birth of a child;
• monthly child care allowance
• payment of additional days off for the care of children with disabilities;
• social benefit for burial or reimbursement of the cost of a guaranteed list of funeral services.

If such benefits were not paid in the 1st quarter of 2017, then do not fill out Appendix 3 and do not submit it as part of the calculation for the 1st quarter of 2017. If payments have taken place, then adhere to the following filling order:

• on lines 010 - 090 - show for each type of payment the number of cases of payments, the number of paid days, as well as the amount of expenses incurred (including those from the federal budget);
• on line 100 - fix the total amount of expenses for the named payments (including those financed from the federal budget).

Let's assume that in the 1st quarter of 2017, a "sickness" benefit was paid in favor of four employees. The total number of payment days is 16 days. The total amount is 7500 rubles (including the first three days of illness). Then an example of a completed application 3 will be like this:

Annex 4: budgetary allowances

In Appendix 4 to section 1 of the calculation for the 1st quarter of 2017, reflect information on benefits financed from the federal budget:

• on lines 010-060 - payments to Chernobyl victims;
• on lines 070-120 - benefits to victims of the accident at Mayak;
• on lines 130-140 - payments to citizens who suffered as a result of tests at the Semipalatinsk test site;
• on lines 150–200 - money transfers citizens who have undergone radiation sickness;
• on lines 210–230 - information on benefits related to the offset in the insurance period of the insured person for periods of service during which the citizen was not subject to compulsory social insurance (part 4 of article 3 of the Law of December 29, 2006 No. 255-FZ).

In lines 240-310, reflect the totals. If there were no payments mentioned above, then do not form Appendix 4 and do not submit the reporting for the 1st quarter to the IFTS.

Appendix 5 of section 1 of the calculation for the 1st quarter of 2017 is required to be generated only by IT organizations that:

• develop and implement their own computer programs or databases, perform work and provide services for the development, adaptation, modification, testing and maintenance computer programs And
• received a certificate of state accreditation as an organization operating in the field of IT;
• have an average number of employees of at least seven people;
• receive income from activities in the field of IT technologies: at least 90 percent of all their income.

These IT companies have the right to pay insurance premiums at reduced rates (subclause 3, clause 1, clause 5, article 427 of the Tax Code of the Russian Federation). At the same time, it should be noted that if an IT company was created recently and there is no data for 9 months of 2016 yet (from January to September inclusive), then as part of the calculation for the 1st quarter of 2017, they need to show information only in column 3 of Appendix 5 .

If you are interested in filling out Appendix 5 in more detail, you can suggest relying on the following transcripts and a sample:

Annex 5: for IT organizations
Application line 5	filling
010	The average number of employees for 9 months of 2016 and the results of the first quarter of 2017.
020	The total amount of income determined in accordance with the rules of Article 248 of the Tax Code of the Russian Federation (for 9 months of 2016 and for the first quarter of 2017).
030	The amount of income from activities in the field (for 9 months of 2016 and at the end of the first quarter of 2017).
040	The share of income from activities in the field of IT in the total amount of income (for 9 months of 2016 and for the first quarter of 2017).
050	The date and number of the entry in the register of organizations operating in the field of IT (from the IT register of the Ministry of Telecom and Mass Communications of Russia).

On line 040 of Appendix 5, reflect the share of income from IT activities in the total amount of income. Calculate the share using the formula: line 40 = line 30 / line 20 x 100%.

Annex 6: for "simplifiers" at reduced rates

Appendix 6 of section 1 of the calculation for the 1st quarter of 2017 must be completed:

• organizations or individual entrepreneurs on the simplified tax system, employed in the social or industrial sphere and entitled to a reduced contribution rate (subparagraph 5, paragraph 1, subparagraph 3, paragraph 2, article 427 of the Tax Code of the Russian Federation);
• individual entrepreneurs combining the simplified tax system and patent system taxation (PSN).

On line 060 of Appendix 6, mark the total amount of income on the "simplified tax" from January 1 to March 31, 2017, and on line 070 - highlight income exclusively from the main type of activity under the simplified tax system (subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation). On line 080, record the share of income from the main activity under the simplified tax system. You can determine this share using the following formula:

The formula for calculating the share of income under the simplified tax system

For income from the main activity on the simplified tax system = line 070 / line 060 × 100%

Annex 7: non-profit organizations on the simplified tax system

Annex 7 of section 1 of the calculation for the 1st quarter of 2017 is required to be formed by non-profit organizations on the simplified tax system, operating in the field of social services for the population, scientific research and development, education, healthcare, culture and arts and mass sports. Such companies are also entitled to use reduced rates of insurance premiums (subclause 3, clause 2, article 427, clause 7, article 427 of the Tax Code of the Russian Federation).

Annex 8: IP on the patent system

Appendix 8 of section 1 of the calculation for the 1st quarter of 2017 applies only to individual entrepreneurs on the patent taxation system. An exception is IP on a patent engaged in the following business (subclauses 19, 45–48 clause 2 of article 346.43 of the Tax Code of the Russian Federation):

• renting out real estate they own
• retail trade through trading floors or trading places;
• catering services.

In Appendix 8, fill in as many lines 020–060 as the number of IP patents received in 2017. Let us explain the order of filling and decoding the lines of this application and familiarize ourselves with an example of filling:

Annex 9: data on foreigners

In Appendix 9, Section 1 of the calculation for the 1st quarter of 2017, show data on foreigners temporarily staying in the Russian Federation. However, do not get confused: information about foreigners - highly qualified specialists, as well as citizens of states from the EAEU, should not be reflected in this application.

In lines 020 - 080 of Appendix 9, record information on all foreigners whose payments in the 1st quarter of 2017 were subject to insurance premiums. Specify information about such foreigners:

• lines 020–040 - full name;
• line 050 - TIN;
• line 060 - SNILS;
• line 070 - code of the country of citizenship.

Appendix 10: student payments

Appendix 10 of section 1 of the calculation for the 1st quarter of 2017, fill in if you paid income to students who worked from January to March 2017 in student teams. These payments are shown separately as they are not subject to pension contributions. However, we note that for this the conditions specified in subparagraph 1 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation must be met. If there is such a benefit, then attach to the calculation of insurance premiums for the 1st quarter of 2017 and submit to the IFTS:

• student's certificate of membership in the student group;
• certificate from educational institution about the form of education.

Section 2: heads of peasant farms

Section 2 of the calculation of insurance premiums for the 1st quarter of 2017 form only the heads of peasant (farmer) households. This section is a set of indicators on the amounts of insurance premiums payable to the budget for them. Here is the information you need to enter in this section:

Annex 1: calculation of the amounts of contributions for the head and members of the peasant farm

In Appendix 1 to Section 2 of the calculation of insurance premiums for the 1st quarter of 2017, show the information personally for each member of the peasant farm, namely:

• in lines from 010 to 030 - full name;
• in line 040 - TIN;
• in line 050 - SNILS;
• in line 060 - year of birth;
• in line 070 - the date of joining the KFH in 2017 (if the entry took place from January to March inclusive);
• in line 080 - the date of withdrawal in 2017 from the KFH (if the withdrawal took place from January to March inclusive).
• in line 090 - the amount of insurance premiums payable to the budget for each member of the peasant farm according to the results of the 1st quarter of 2017.

Section 3: personalized information about each employee

This section is intended to reflect in it those who receive income subject to insurance premiums. Additional sections allow you to correctly distribute all the information. Let's consider them in more detail.

Beginning of sheet 3

On line 010 of the initial calculation of insurance premiums for the 1st quarter of 2017, enter “0–”. If you're adjusting 1Q data, you'll need to include an adjustment number in the revised calculation (for example, "1-", "2-", etc.).

In field 020 of sheet 3, show the code of the settlement (reporting) period. The first quarter corresponds to the code "21". In field 030, indicate the year for the settlement (reporting) period of which information is provided - "2017".

In field 040, reflect the serial number of information. And in field 050 - the date of submission. Here's an example:

Subsection 3.1: who received the income

In subsection 3.1 of the calculation, indicate the personal data of the employee to whom the organization or individual entrepreneur issued payments or remuneration. The decoding of filling in the lines and a sample are given below:

Subsection lines 3.1 Filling	filling
060	TIN
070	SNILS
080, 090 and 100	Full name
110	Date of Birth
120	Code of the country of which the individual is a citizen
130	Gender code: "1" - male, "2" - female
140	Identity document type code
150	Details of the identity document (for example, the series and number of the passport)
160, 170 and 180	Sign of the insured person in the system of compulsory pension, medical and social insurance: "1" - is an insured person, "2" - is not an insured person

Subsection 3.2: Payments and Pension Contributions

Subsection 3.2 as part of the calculation should contain the following information:

• about payments in favor of individuals (for example, employees);
• on accrued insurance premiums for compulsory pension insurance.

In this subsection, you will be faced with the need to fill in the columns of subsection 3.2.1, indicated in the table:

Subsection graphs	3.2.1 Filling
190	Ordinal number of the month in the calendar year ("01", "02", "03", "04", "05", etc.) for the first, second and third month of the last three months of the settlement (reporting) period, respectively. That is, in the calculation for the 1st quarter of 2017, you need to show: 01, 02 and 03 (January, February and March).
200	Code of the category of the insured person (from Appendix 8 to the Procedure for filling out the calculation of insurance premiums, approved by Order No. ММВ-7-11/551 dated October 10, 2016). The code for employees under labor contracts is HP.
210	The amount of payments in favor of employees for January, February and March 2017.
220	The basis for calculating pension contributions, not exceeding the limit value - 876,000 rubles.
230	The amount of payments for civil law contracts.
340	The amount of insurance premiums
250	The total amount of payments in favor of the employee, not exceeding the limit value - 876,000 rubles.

Subsection 3.2 also includes another subsection 3.2.2. It needs to record payments from which pension contributions are accrued at additional rates. This subsection might look like this:

Responsibility: what threatens

For being late with the submission of the calculation of insurance premiums for the 1st quarter of 2017, the IFTS has the right to attract a company or individual entrepreneur to a fine. The amount of the fine is 5 percent of the amount of insurance premiums payable (surcharge) based on the calculation for the 1st quarter. However, keep in mind that when calculating this fine, the tax authorities will remove the amount of contributions that the organization or individual entrepreneur transferred on time. A 5% penalty will be charged for each month (full or incomplete) of delay in submitting the calculation. In this case, the total amount of the fine cannot be more than 30 percent of the amount of contributions and less than 1000 rubles. That is, if the contributions for the entire 1st quarter of 2017 were transferred on time, then the penalty for being late with the submission of the calculation will be only 1000 rubles. If in the installation

Not later than August 15, 2016, you need to have time to submit the RSV-1 form for the 2nd quarter (semester) in Pension Fund, in paper form or until August 20, 2016 in electronic form.

The FIU has developed amendments to the procedure for filling out the RSV-1 form for the 2nd quarter of 2016. Our article published the procedure for filling out the RSV form for the 2nd quarter. 2016, taking into account recent changes, form and sample form.

Form RSV 1 was approved by the Resolution of the Board of the Pension Fund of the Russian Federation of January 16, 2014 No. 2p in the latest edition of the Pension Fund. This form includes individual information. Please note that the form for the 2nd quarter of 2016 form RSV-1 is correctly called RSV-1 for half a year. Since it includes information not only for 2, but also for 1 quarter. In the article we will talk about RSV-1 for the 2nd quarter (half year) of 2016 (new form).

By what date do you need to pass the RSV-1 for the 2nd quarter of 2016

The deadline for submission of RSV-1 for the 2nd quarter of 2016 on paper is no later than August 15, 2016. And in electronic form - no later than August 22, 2016.

The RSV form is submitted electronically with an average number of employees for 2015 of 25 people. The rest of the payers can hand over the RSV-1 to choose from: on paper or electronically, while observing the appropriate deadlines.

Reporting to the FIU in 2016 must be submitted monthly

In addition to quarterly reporting in the RSV-1 form, there is also monthly reporting in the SZV-M form, which was introduced on April 1, 2016 by order of the PFR No. 83p dated February 1, 2016. Hand over monthly reporting all employers - both entrepreneurs and legal entities - must. This follows from federal law dated December 29, 2015 No. 385-FZ.

RSV-1 for the first half of 2016 (for the 2nd quarter of 2016) changes - table

Below are the changes to the RSV-1 form. They were prepared by the FIU, but so far they have not entered into force. Therefore, when filling out the form for the 2nd quarter, be guided by the old rules.

Index	New rules	old rules
OKVED codes in the calculation	The report can now reflect codes of activities both according to the new OKVED and the old classifier. In 2016, two classifiers operate simultaneously: OKVED OK 029-2001 and OK 029-2014	In the calculation, it was allowed to put down only codes according to OKVED OK 029-2001
Section 4 "Amounts of recalculation of insurance premiums from the beginning of the billing period"	Record the recalculation of contributions due to each error on separate lines. Don't sum the results in one row	It was not specified how to show the recalculation of contributions when several errors were found. In practice, the results were summarized and reflected in one line
Reduced tariff code for payers of the free port of Vladivostok	Appeared new code reduced tariff - 25. It is provided for companies and businessmen who are residents of the free port of Vladivostok. If such a resident has temporarily residing and temporarily staying foreign workers, then they need to reflect the special designations VZHVL, VVL	Special codes for Vladivostok payers did not work
Codes of insured persons granted asylum in Russia	For workers who have been granted temporary asylum in Russia, it is allowed to put codes as for temporarily residing foreigners - VZhNR, VZhIT, etc.	It was not specified which codes to put down for persons granted asylum in Russia. In practice, they used the code of temporarily staying employees - VPNR

Individual data for the 2nd quarter of 2016

RSV-1 in 2016 is a single form for contributions, it contains individual personalized accounting information for the 2nd quarter of 2016.

In the article, we provide individual information in the FIU in 2016, a sample.

Form RSV-1 PFR must be submitted to the Pension Fund by all employers-insurers (clause 1, article 5 of law No. 212-FZ). Organizations immediately upon registration are registered with the FIU as insurers. Therefore, they need to send the calculation to the fund, regardless of whether they have employees or not (clauses 2 and 8 of the Procedure approved by the Resolution of the PFR Board of October 13, 2008 No. 296p). And here individual entrepreneurs First of all, they are registered with the Pension Fund of the Russian Federation as persons who independently pay insurance premiums for themselves. At the same time, they do not submit reports, since the FIU already knows how many contributions each entrepreneur owes in the form of a fixed payment. As for the additional contribution to the fund (1% of income for the year exceeding 300,000 rubles), it is also not necessary to report on it. The FIU will receive information on the merchant’s income from tax office(Clause 9, Article 14 of Law No. 212-FZ).

But if a businessman hires at least one employee, he is obliged to notify the Pension Fund no later than 30 days from the date of signing the employment contract. The recommended form of notification is given in Appendix No. 7 to Order No. 296p (clauses 21 and 22 of Order No. 296p). Then the individual entrepreneur is registered with the Pension Fund as an insured, and there is an obligation to submit quarterly reports to the Pension Fund until the businessman is deregistered as an insured.

Accordingly, if, for example, there are no more employees, they quit, and the individual entrepreneur has not withdrawn from registration as an insurer, then he needs to continue to submit the RSV-1 PFR form, albeit “zero”, in deadlines. Otherwise, a fine will be issued under Article 46 of Law No. 212-FZ. Its size is 5% of the amount of insurance premiums for the last three months of the reporting (calculation) period, but not more than 30% of this amount and not less than 1000 rubles. This conclusion confirms arbitrage practice(Decision of the Fifteenth Arbitration Court of Appeal dated September 28, 2011 No. 15AP-9655/2011 in case No. A53-5810/2011).

With a situation where there is no activity, and, accordingly, no accruals to employees are made, any “simplifier” may encounter. Newly registered firms and businessmen are especially susceptible to this. Is it necessary in this case to fill out the calculation and submit it to the Pension Fund?

Yes, even in the absence of activity, form RSV-1 of the FIU should be drawn up. Moreover, regardless of the specific period in which there was no activity (in the 1st or 2nd quarter). After all, if the business is not conducted, information about this should also be in the FIU. In this case, be sure to hand over the title page, as well as sections 1 and 2 of the calculation, to the fund. They must be submitted by all employers, even if there are no indicators. In the lines for which there is no data, put dashes. And this conclusion is confirmed by the experts of the Pension Fund on its website. You can also attach explanations to the reporting that in a particular period there was no activity and no salary was accrued. However, this is not required. If necessary, the Foundation will request this information.

Below is an example of filling in individual information.

Rules for filling RSV-1 for 2016

When filling out RSV-1 for the 2nd quarter of 2016 according to a new form, only one indicator is entered in each line and the columns corresponding to it. In the absence of any indicators provided for by the Calculation, a dash is put in the line and the corresponding column of sections 1-5 of the RSV 1 for the 2nd quarter of 2016. In section 6 of RSV 1 for the 2nd quarter of 2016, if there is no indicator in the line, the corresponding column is not filled in.

To correct errors, cross out the incorrect value of the indicator, enter the correct value of the indicator and put the signature of the payer or his representative under the correction indicating the date of correction. All corrections are certified by the seal of the organization (stamp for foreign organizations), if any. Correction of errors by corrective or other similar means is not allowed.

After filling RSV-1 in 2016 for the 2nd quarter, continuous numbering of the completed pages is put in the “Page” field.

Title page, section 1, subsection 2.1 of section 2 RSV-1 for the 2nd quarter of 2016 are filled in and submitted by all payers registered with the territorial body of the PFR. If more than one tariff was applied during the reporting period, then the Calculation includes as many pages of Section 2 of the Calculation as the number of tariffs applied during the reporting period.

Section 3 RSV 1 for the 2nd quarter of 2016 is filled in and submitted by payers applying reduced tariffs in accordance with Article 58 of the Federal Law of July 24, 2009 No. 212-FZ.

Section 4 RSV is filled in and submitted by the payers in the event that the body supervising the payment of insurance premiums accrued additional insurance premiums on the acts of inspections (desk and (or) on-site), for which decisions on attraction (in refusal to attract) came into force in the reporting (calculation) period accountable for breaking the law Russian Federation on insurance premiums, as well as if the body of control over the payment of insurance premiums revealed excessive amounts of insurance premiums accrued by the payer of insurance premiums.

In addition, in the event of self-identification of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting (calculation) periods, as well as in case of adjusting the base for calculating insurance premiums of previous reporting (calculation) periods (based on data accounting), not recognized as an error, the payer reflects in Section 4 the amounts of recalculation of insurance premiums accrued in the reporting (calculation) period.

Section 5 RSV 1 for the 2nd quarter of 2016 is filled in and submitted by payers - organizations that make payments and other remuneration in favor of students in professional educational organizations, educational organizations of higher education for full-time training for activities carried out in a student group (included in the federal or regional register of youth and children's associations using state support) within the framework of labor relations or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.

Section 6 RSV 1 for the 2nd quarter of 2016 is filled in and submitted by the payers for all insured persons in whose favor payments and other remunerations were accrued in the last three months of the reporting period under labor relations and civil law contracts, the subject of which is the performance of work, the provision of services, under copyright agreements order, in favor of the authors of works under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use a work of science, literature, art, including remuneration accrued by rights management organizations on a collective basis in favor of the authors of works under contracts concluded with users, or with whom labor contracts and (or) the above civil law contracts are concluded.

At the end of each page of RSV 1 for the 2nd quarter of 2016, the signature of the payer (legal successor) or his representative and the date of signing the Calculation are affixed.

At the top of each completed page of RSV 1 for the 2nd quarter of 2016, the registration number of the payer is indicated in accordance with the notice (notification) of the insurant at the place of registration issued during registration (accounting) with the FIU.

In case of acquisition or loss of the right to apply a reduced tariff based on the results of the current reporting (billing) period, as part of RSV 1 for the 2nd quarter of 2016 for the reporting (billing) period, information on insured persons is provided, correcting data for previous reporting periods of the current billing period.

Sample filling form RSV-1 for the 2nd quarter of 2016

An example of filling out the form RSV-1 PFR for the 2nd quarter of 2016

When needed: when compiling the calculation for the 2nd quarter of 2016. Payout limit exceeded.

Filling in the title page of RSV-1

The title page of the RSV 1 for the 2nd quarter of 2016 is filled in by the payer, except for the subsection "Filled out by the PFR employee".

When filling out the title page:

1. in the field "Clarification number" is indicated

when submitting the primary RSV 1 for the 2nd quarter of 2016, code 000

when submitting to the territorial body of the Pension Fund of the Russian Federation the Calculation, which reflects the changes in accordance with Article 17 of the Federal Law of July 24, 2009 No. 212-FZ (refined Calculation for the corresponding period) - a number indicating which account of the Calculation, taking into account changes submitted by the insured to the territorial body of the PFR (for example: 001, 002, 003, ... 010, etc.)

in the “Reason for clarification” field, the code of the reason for providing an updated RSV 1 for the 2nd quarter of 2016 is indicated and is indicated: “1” - clarification of the RSV 1 for the 2nd quarter of 2016 in terms of indicators related to the payment of insurance premiums for compulsory pension insurance (including additional tariffs), "2" - update of RSV 1 for the 2nd quarter of 2016 in terms of changes in the amounts of accrued insurance premiums for compulsory pension insurance (including additional tariffs), "3" - update of RSV 1 for the 2nd quarter of 2016 in terms of insurance premiums for compulsory health insurance or other indicators that do not affect the individual records of insured persons

In the field "Calendar year"

Termination field is filled out only in the event of termination of the organization's activities in connection with the liquidation or termination of activities as an individual entrepreneur in the cases specified in part 15 of Article 15 of the Federal Law of July 24, 2009 No. 212-FZ. In these cases, the letter "L" is entered in this field.

In the field "Name of the organization, separate subdivision/ FULL NAME. individual entrepreneur, individual” indicates the name of the organization in accordance with founding documents(if there is a Latin transcription in the name, it is indicated) or the name of the department foreign organization operating in the territory of the Russian Federation, a separate subdivision; when submitting a RSV 1 for the 2nd quarter of 2016 by an individual entrepreneur, a lawyer, a notary engaged in private practice, the head of a peasant (farm) economy, an individual who is not recognized as an individual entrepreneur, the surname, name, patronymic are filled in (in full, without abbreviations, in accordance with identity document).

In the field "INN" (an identification number taxpayer (hereinafter referred to as TIN), the TIN is indicated in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location in the territory of the Russian Federation /

For an individual, the TIN is indicated in accordance with the certificate of registration with the tax authority of an individual at the place of residence in the territory of the Russian Federation.

When the payer fills in the TIN, which consists of ten characters, in the zone of twelve cells reserved for recording the TIN indicator, a dash should be put in the last two cells.

In the checkpoint field(code of the reason for registration at the location of the organization (hereinafter referred to as the KPP) is indicated by the KPP in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location in the territory of the Russian Federation.

The checkpoint at the location of the separate subdivision is indicated in accordance with the notice of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location of the separate subdivision on the territory of the Russian Federation

In the field "OKVED code" the code is indicated according to the All-Russian Classifier of Types of Economic Activities OK 029-2001 (NACE Rev. 1) (hereinafter - OKVED) or OK 029-2014 (NACE Rev. 2) for the main type of economic activity of the payer.

In the field "Number contact phone» city ​​or mobile number telephone number of the payer (successor) or representative of the payer with area or operator code cellular communication respectively. The numbers are filled in each cell without the use of dashes and brackets.

In the field "Number of insured persons, for which information on the amount of payments and other remunerations and / or insurance experience is provided" indicates the total number of insured persons in accordance with the number of Sections 6 "Information on the amount of payments and other remuneration and insurance experience of the insured person" for each insured person for the reporting period.

In the field "Average headcount" indicated average headcount employees of the organization or the average number of individuals to whom an individual entrepreneur or an individual not recognized as an individual entrepreneur made payments and other remuneration within the framework of labor relations.

Information on the number of RSV 1 pages for the 2nd quarter of 2016 with supporting documents is indicated in the fields "On the pages" and "with the attachment of supporting documents or their copies on sheets", respectively.

In the subsection of the title page "I confirm the accuracy and completeness of the information specified in this calculation."

In the field "Payer of insurance premiums", "representative of the payer of insurance premiums", "successor" in case of confirmation of the reliability and completeness of the information in the Calculation by the head of the organization, individual entrepreneur, individual who is not recognized as an individual entrepreneur, the number "1" is put down; in case of confirmation of the reliability and completeness of the information by the representative of the payer of insurance premiums, the number “2” is affixed; in case of confirmation of the reliability and completeness of the information, the successor of the payer of insurance premiums shall enter the number "3".

In the field “F.I.O. the head of an organization, an individual entrepreneur, an individual, a representative of the payer of insurance premiums - an individual" when confirming the accuracy and completeness of the information in the Calculation:

head of the organization- the payer (successor) indicates the surname, name, patronymic (if any) of the head of the organization in full in accordance with the identity document

individual, individual entrepreneur the surname, name, patronymic (if any) of an individual, an individual entrepreneur are indicated in full

representative of the payer (successor)- an individual indicates the last name, first name, patronymic (if any) of an individual in full in accordance with the identity document

In the field "name of the organization, representative of the payer of insurance premiums - legal entity" the representative of the payer (successor) - a legal entity indicates the full name of this legal entity in accordance with the constituent documents.

In the fields "Signature", "Date" the signature of the payer (successor) or his representative and the date of signing the Calculation are affixed, in the position "M.P." the seal is affixed if available.

In the field "Document confirming the authority of the representative of the payer of insurance premiums" the type of document confirming the powers of the representative of the payer (successor) is indicated.

In the subsection “Filled out by an employee of the PFR”, “Information on the submission of the calculation”:

field "This calculation is presented (code)" the presentation method is indicated ("01" - on hard copy, "02" - by mail)

in the field "on pages" the number of pages on which the payer presents the Calculation is indicated

in the field "with the attachment of supporting documents or their copies on sheets" the number of sheets of supporting documents or their copies attached to the Calculation is indicated

in the field "Date of submission of the calculation" the date of submission of RSV 1 for the 2nd quarter of 2016 in person or through a representative is affixed, if sent by mail - the date of sending the postal item with a description of the attachment

In the new RSV-1 form for the 2nd quarter of 2016, the subsection is certified by the signature of the employee of the territorial body of the PFR who accepted the Calculation, indicating the last name, first name and patronymic (if any).

Completing section 1 of the RSV-1 form for the 2nd quarter. 2016

When filling out section 1 in the new RSV-1 form for the 2nd quarter:

The values ​​of the columns of line 100 must be equal to the values ​​of the corresponding columns of line 150 of RSV 1 for the 2nd quarter of 2016 for the previous billing period.

If there is an overpayment in column 4 of line 150 RSV 1 for the previous billing period, the value of column 3 of line 100 RSV 1 for the current billing period must be equal to the sum of the values ​​of columns 3 and 4 of line 150 RSV 1 for the previous billing period; the value of column 4 of line 100 must not be less than zero;

The value of line 110 must be equal to the sum of the values ​​of line 110 of RSV 1 for the previous reporting period of the calendar year and line 114 of the submitted Calculation, and must also be equal to the sum of the corresponding values ​​of subsection 2.1 (for each tariff code), subsections 2.2, 2.3, 2.4 of RSV 1 for the 2nd quarter 2016 (in case of acquisition or loss of the right to apply a reduced tariff following the results of the reporting (calculation) period, these equalities are not met):

1. line value 110 columns 3 must be equal to the sum of the values ​​of lines 205 and 206, column 3 of subsection 2.1 for all tariff codes

in line 110 columns 6, 7 the accrued insurance premiums are reflected at an additional rate for certain categories of payers of insurance premiums specified in parts 1, 2 and 2¹ of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ, which are payable to the Pension Fund of the Russian Federation

value of column 6 of line 110 must equal the value of the sums of line 224 column 3 of subsection 2.2 and lines 244, 250, 256, 262, 268 column 3 of subsection 2.4 with the base code "1"

value of column 7 of line 110 must equal the value of the sums of line 234 column 3 of subsection 2.3 and lines 244, 250, 256, 262, 268 column 3 of subsection 2.4 with the base code "2"

value of line 110 column 8 should be equal to the sum of lines 214, column 3 of subsection 2.1 for all tariff codes

value of line 111 column 3 must be equal to the sum of lines 205 and 206, column 4 of subsection 2.1 for all tariff codes

value of line 112 column 3 must be equal to the sum of lines 205 and 206, column 5 of subsection 2.1 for all tariff codes

value of line 113 column 3 must be equal to the sum of lines 205 and 206, column 6 of subsection 2.1 for all tariff codes

In lines 111, 112, 113 columns 4 and 5 not to be filled.

In lines 111, 112, 113 columns 6 the accrued insurance premiums are reflected at an additional rate in respect of payments and other remuneration in favor of individuals employed in the types of work specified in clause 1 of part 1 of Article 30 of Federal Law No. 400-FZ of December 28, 2013, by payers of insurance premiums specified in parts 1 and 2¹ of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ, which are payable to the FIU in the corresponding months of the reporting period.

In lines 111, 112, 113 columns 7 the accrued insurance premiums are reflected at an additional rate in relation to payments and other remuneration in favor of individuals employed in the types of work specified in clauses 2-18 of part 1 of Article 30 of Federal Law No. 400-FZ of December 28, 2013, by payers of insurance premiums specified in parts 2 and 2¹ of article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ, which are payable to the FIU, in the corresponding months of the reporting period;

The value of column 6 of line 111 must equal the value of the sums of line 224 column 4 of subsection 2.2 and lines 244, 250, 256, 262, 268 column 4 of subsection 2.4 with the base code "1"

The value of column 6 of line 112 must equal the value of the sums of line 224 column 5 of subsection 2.2 and lines 244, 250, 256, 262, 268 column 5 of subsection 2.4 with the base code "1"

The value of column 6 of line 113 must equal the value of the sums of line 224 column 6 of subsection 2.2 and lines 244, 250, 256, 262, 268 column 6 of subsection 2.4 with the base code "1"

The value of column 7 of line 111 must equal the value of the sums of line 234 column 4 of subsection 2.3 and lines 244, 250, 256, 262, 268 column 4 of subsection 2.4 with the base code "2"

The value of column 7 of line 112 must equal the value of the sums of line 234 column 5 of subsection 2.3 and lines 244, 250, 256, 262, 268 column 5 of subsection 2.4 with the base code "2"

The value of column 7 of line 113 must equal the value of the sums of line 234 column 6 of subsection 2.3 and lines 244, 250, 256, 262, 268 column 6 of subsection 2.4 with the base code "2"

The value of line 111 of column 8 should be equal to the sum of lines 214 column 4 of subsection 2.1 for all tariff codes

The value of line 112 of column 8 should be equal to the sum of lines 214 column 5 of subsection 2.1 for all tariff codes

The value of line 113 of column 8 should be equal to the sum of lines 214 column 6 of subsection 2.1 for all tariff codes

Line value 114 should be equal to the sum of the values ​​of lines 111 - 113 of the corresponding columns

In line 114 columns 4 and 5 not to be filled.

On line 120 reflects the amounts of insurance premiums accrued according to acts of inspections (desk and (or) on-site), for which decisions on bringing (refusing to bring) insurance premium payers to liability for violations of the legislation of the Russian Federation on insurance premiums came into force in the reporting period, as well as the amounts of insurance premiums excessively accrued by the payer of insurance premiums identified by the body for monitoring the payment of insurance premiums.

In addition, in the event of self-identification of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting (calculation) periods, as well as in case of adjusting the base for calculating insurance premiums of previous reporting (calculation) periods (based on accounting data), which is not recognized as an error, line 120 shall reflect the recalculation amounts accrued in the reporting (calculation) period.

1. The value of line 120 column 3 must equal the value indicated in the line "Total recalculation amount" column 6 of section 4
2. The value of line 120 column 4 must equal the value indicated in the line "Total recalculation amount" column 8 of section 4
3. The value of line 120 column 5 must equal the value indicated in the line "Total recalculation amount" column 10 of section 4
4. The value of line 120 of column 6 must be equal to the sum of the values ​​​​specified in the line "Total recalculation amount" of column 11 and the sum of the values ​​\u200b\u200bof column 13 according to the base code "1" of section 4
5. The value of line 120 of column 7 must be equal to the sum of the value indicated in the line "Total recalculation amount" of column 12 and the sum of the values ​​of column 13 according to the base code "2" of section 4

On line 121 in columns 3 and 4 the amounts of recalculation of insurance premiums for financing an insurance pension are reflected from amounts exceeding the maximum base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5 of Article 8 of Federal Law No. 212-FZ of July 24, 2009.

1. The value of line 121 of column 3 equals the value indicated in the line "Total recalculation amount" column 7 of section 4

Values ​​of line 121 column 4 equals the value indicated in the line "Total recalculation amount" column 9 of section 4

In line 121 columns 5, 6, 7, 8 not to be filled.

Line 130 the sum of the values ​​of the corresponding columns of lines 100, 110 and 120 is reflected.

On line 140 the amounts of insurance premiums paid from the beginning of the billing period on an accrual basis until the end of the reporting period are reflected, and are calculated as the sum of the values ​​of line 140 of the RSV 1 for the 2nd quarter of 2016 for the previous reporting period of the calendar year and line 144 for the last three months of the reporting period.

On lines 141, 142, 143 the amounts of payments for insurance premiums paid in the corresponding months of the reporting period are reflected.

The value of all columns of line 144 equals the sum of the values ​​of the corresponding columns of lines 141, 142, 143.

Value of column 4 lines 140 should not exceed the value of column 4 of line 130.

Line 150 the balance of insurance premiums payable at the end of the reporting period is indicated, which is equal to the difference between the values ​​of lines 130 and 140.

Column 4 lines 150 must not have a negative value in the absence of a negative value in column 4 of line 120.

Filling out subsection 2.1 of the RSV form 1

Section 2 is filled in by payers of insurance premiums making payments and other remuneration to individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance.

When completing subsection 2.1:

in the "Tariff Code" field the tariff code used by the payer in accordance with the tariff codes of payers of insurance premiums in accordance with Appendix No. 1 to this Procedure is indicated. If during the reporting period more than one tariff was applied, then the Calculation includes as many pages of subsection 2.1 as the number of tariffs applied during the reporting period. At the same time, the values ​​of lines 200-215 for inclusion in other sections of RSV 1 for the 2nd quarter of 2016 participate as the sum of the values ​​​​for the corresponding lines for each table of subsection 2.1 included in the Calculation

along lines 200-204 the base for calculating insurance premiums for compulsory pension insurance is calculated based on the amount of payments and other remunerations made in favor of individuals who are insured persons in the system of compulsory pension insurance

on line 200 the relevant columns reflect payments and other remunerations named in parts 1, 2 of article 7 of the Federal Law of July 24, 2009 No. 212-FZ, as well as accrued in accordance with international agreements on an accrual basis from the beginning of the year and for each of the last three months reporting period

on line 201 the amounts of payments and other remunerations that are not subject to insurance premiums for compulsory pension insurance are reflected in accordance with Article 9 of the Federal Law of July 24, 2009 No. 212-FZ and in accordance with international treaties

on line 202 reflects the amounts of actually incurred and documented expenses related to the extraction of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art, or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by Part 7 of Article 8 of the Federal Law of July 24, 2009. No. 212-FZ

on line 203 reflects the amounts of payments and other remuneration made in favor of individuals that exceed the maximum value of the base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5.1 of Article 8 of the Federal Law of July 24, 2009 No. 212-FZ

on line 204 reflects the base for calculating insurance premiums for compulsory pension insurance, calculated in accordance with Article 8 of the Federal Law of July 24, 2009 No. 212-FZ. The value of the line is determined by the formula: line 200, minus line 201, minus line 202, minus line 203

Sum of values ​​column 4-6 line 204 for all pages of subsection 2.1 is equal to the value of column 2 of the line "Total" of subsection 2.5.1

On line 205 in column 3 the amounts of accrued insurance premiums calculated by summing up the value of column 3 of line 205 of the RSV 1 for the 2nd quarter of 2016 for the previous reporting period and the values ​​of columns 4-6 of line 205 of the RSV 1 for the 2nd quarter of 2016 for the current reporting period are reflected, with the exception of payers of insurance premiums who acquired or lost the right to apply a reduced tariff following the results of the reporting (billing) period

In case of acquisition or loss of the right to apply a reduced tariff following the results of the reporting (calculation) period, the value of column 3 of line 205 is determined by the formula: the value of column 3 of line 204 multiplied by the applicable rate of insurance premiums. Columns 4-6 of line 205 reflect the amounts of insurance premiums accrued for the reporting period in respect of individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 No. 212-FZ.

Sum of values ​​column 4-6 line 205 for all pages of subsection 2.1 is equal to the value of column 3 of the line "Total" of subsection 2.5.1.

On line 206 in column 3 the amounts of accrued insurance premiums calculated by summing up the value of column 3 of line 206 of the RSV 1 for the 2nd quarter of 2016 for the previous reporting period and the values ​​of columns 4-6 of line 206 for the current reporting period are reflected, with the exception of payers of insurance premiums who have acquired or lost the right to application of a reduced tariff based on the results of the reporting (calculation) period.

In the case of acquiring the right to apply a reduced tariff based on the results of the reporting (calculation) period, the value of column 3 of line 206 is equal to "0".

In case of loss of the right to apply a reduced rate following the results of the reporting (calculation) period, the value of column 3 of line 206 is determined by the formula: the value of column 3 of line 203 multiplied by the rate of insurance premiums established for payments exceeding the maximum base for calculating insurance premiums.

In columns 4-6 lines 206 the amounts of insurance premiums are reflected from the amounts of payments and other remunerations exceeding the maximum base for calculating insurance premiums accrued for the reporting period in relation to individuals (to be filled in by payers applying the rate of insurance premiums established by Article 58.2 of the Federal Law of July 24, 2009 No. 212 -FZ).

On line 207 reflects the number of individuals who received insurance premiums from payments and other remunerations in accordance with the rate of insurance premiums applied when completing subsection 2.1.

The value of column 3 of line 207 should be no less maximum value column 4-6 lines 207.

On line 208 reflects the number of individuals whose payments and other remunerations exceeded the maximum amount of the base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5.1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009.

The value of column 3 lines 208 must not be less than the maximum value of columns 4-6 of line 208.

Lines 210 - 213 the base for the calculation of insurance premiums for compulsory health insurance is calculated.

Line 210 the corresponding columns reflect the amounts of payments and other remuneration accrued in favor of individuals in accordance with Article 7 of the Federal Law of July 24, 2009 No. 212-FZ, as well as accrued in accordance with international agreements, on an accrual basis from the beginning of the year and for each from the last three months of the reporting period.

Line 211 the amounts of payments and other remunerations that are not subject to insurance premiums for compulsory health insurance are reflected in accordance with parts 1, 2 of Article 9 of the Federal Law of July 24, 2009 No. 212-FZ and in accordance with international treaties.

Line 212 reflects the amounts of actually incurred and documented expenses related to the extraction of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art, or amounts of expenses that cannot be documented and accepted for deduction in the amounts established by Part 7 of Article 8 of the Federal Law of July 24, 2009 No. 212-FZ.

Line 213 reflects the base for calculating insurance premiums for compulsory health insurance, calculated in accordance with Article 8 of the Federal Law of July 24, 2009 No. 212-FZ. The value of the line is determined by the formula: line 210 minus line 211, minus line 212.

Line 214 the amounts of insurance premiums accrued for compulsory health insurance are reflected.

The value of column 3 lines 214 should be equal to the sum of the values ​​of column 3 of line 214 of RSV 1 for the 2nd quarter of 2016 for the previous reporting period and column 4-6 of line 214 of RSV 1 for the 2nd quarter of 2016 for the reporting (settlement) period, with the exception of payers of insurance premiums who have purchased or have lost the right to apply a reduced tariff based on the results of the reporting (calculation) period.

In case of acquisition or loss of the right to apply a reduced tariff following the results of the reporting (calculation) period, the value of column 3 of line 214 is determined by the formula: the value of column 3 of line 213 multiplied by the applicable rate of insurance premiums for compulsory medical insurance; 9.18. line 215 reflects the number of individuals who received insurance premiums from payments and other remuneration in accordance with the rate of insurance premiums applied when completing subsection 2.1.

The value of column 3 lines 215 must not be less than the maximum value of columns 4-6 of line 215.

Completing subsection 2.2 of the RSV-1 form

"Calculation of insurance premiums at an additional rate for certain categories of payers of insurance premiums specified in Part 1 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ" Section 2 of the Calculation

Subsection 2.2 is filled in by payers of insurance premiums applying additional tariffs in accordance with part 1 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraph 1 part 1 article 30 of the Federal Law of December 28, 2013 No. 400-FZ

When completing subsection 2.2:

on line 220

on line 221 the corresponding columns reflect the amounts of payments and other remunerations that are not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 No. 212-FZ, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period

on line 223 in column 3 reflects the base for calculating insurance premiums for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of the Federal Law of July 24, 2009 No. 212-FZ. The value of the line is determined by the formula: line 220 minus line 221. The values ​​\u200b\u200bspecified in columns 4, 5, 6 of line 223 must be equal to the sum of the values ​​\u200b\u200bspecified in the corresponding lines of column 4 of subsection 6.7 in cases where there are no codes for a special assessment of working conditions;

on line 224 in column 3 reflects the amounts of insurance premiums calculated by summing the value of column 3 of line 224 of the RSV 1 for the 2nd quarter of 2016 for the previous reporting period and the values ​​of columns 4-6 of line 224 for the current reporting period

in columns 4-6 of line 224 reflects the amounts of contributions at an additional rate for the billing period in favor of individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 No. 212-FZ

on line 225

Filling out subsection 2.3 of the RSV form 1

"Calculation of insurance premiums at an additional rate for certain categories of payers of insurance premiums specified in Part 2 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ" Section 2 Calculation

Subsection 2.3 is filled in by payers of insurance premiums applying additional tariffs in accordance with Part 2 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ, in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs 2 - 18 of Part 1 of Article 30 of the Federal Law of December 28, 2013 No. 400-FZ

When completing subsection 2.3:

1. on line 230 the corresponding columns reflect the amounts of payments and other remunerations named in parts 1, 2 of article 7 of the Federal Law of July 24, 2009 No. 212-FZ, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period
2. on line 231 reflects the amounts of payments and other remunerations that are not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 No. 212-FZ
3. on line 233 reflects the base for calculating insurance premiums for compulsory pension insurance, calculated in accordance with Part 1 of Article 8 of the Federal Law of July 24, 2009 No. 212-FZ. The value of the line is determined by the formula: line 230 minus line 231. The values ​​\u200b\u200bspecified in columns 4.5 and 6 of line 233 must be equal to the sum of the values ​​\u200b\u200bspecified in the corresponding lines of column 5 of subsection 6.7 in cases where there are no codes for a special assessment of working conditions
4. on line 234 in column 3 reflects the amounts of insurance premiums calculated by summing the value of column 3 of line 234 of RSV 1 for the 2nd quarter of 2016 for the previous reporting period and the values ​​of columns 4-6 of line 234 for the current reporting period
5. in columns 4-6 of line 234 reflects the amounts of insurance premiums at an additional rate for the billing period in respect of payments and other remuneration in favor of individuals, calculated in accordance with Part 3 of Article 15 of the Federal Law of July 24, 2009 No. 212-FZ
6. on line 235 reflects the number of individuals from payments and other remuneration to which insurance premiums are accrued at an additional rate.

Filling out subsection 2.4 of the RSV form 1

"Calculation of insurance premiums at an additional rate for certain categories of payers of insurance premiums specified in Part 2.1 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ" Section 2 Calculation

Subsection 2.4 filled in by payers of insurance premiums at additional rates

In the "Reason Code" field, the code of the reason for the application of Part 2¹ of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ is indicated:

1. "1" - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in clause 1 of part 1 of Article 30 of Federal Law No. 400-FZ of December 28, 2013
2. "2" - in relation to payments and other remuneration in favor of individuals employed in the relevant types of work specified in paragraphs 2 - 18 of part 1 of Article 30 of the Federal Law of December 28, 2013 No. 400-FZ

In the field "results of special assessment", "results of attestation of workplaces", "results of special assessment and results of attestation of workplaces" one of the values ​​is filled with the symbol "X".

The field “special assessment results” is filled in by payers of insurance premiums specified in Part 2¹ of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ, if there are results of a special assessment of working conditions.

The field “results of certification of workplaces” is filled in by payers of insurance premiums if there are results of certification of workplaces in terms of working conditions, taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 No. 421-FZ.

The field “results of a special assessment and the results of attestation of workplaces” is filled in by payers of insurance premiums in the presence of the results of a special assessment of working conditions and the results of attestation of workplaces in terms of working conditions (taking into account the provisions of paragraph 5 of Article 15 of the Federal Law of December 28, 2013 No. 421-FZ) .

If during the reporting period more than one “grounds” were applied for paying insurance premiums at an additional rate for certain categories of payers of insurance premiums, depending on the working conditions established based on the results of a special assessment, then the Calculation includes as many pages of subsection 2.4 as “grounds » applied during the reporting period. At the same time, the values ​​of lines 240-269 for inclusion in other sections of RSV 1 for the 2nd quarter of 2016 participate as the sum of the values ​​​​(on ​​the basis of "1" or "2") for the corresponding lines of subsection 2.4 included in the Calculation.

When completing subsection 2.4:

on lines 240, 246, 252, 258, 264 for each class and subclass of working conditions, the corresponding columns reflect payments and other remuneration named in parts 1, 2 of article 7 of the Federal Law of July 24, 2009 No. 212-FZ, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period

on lines 241, 247, 253, 259, 265 for each class and subclass of working conditions, the corresponding columns reflect the amounts of payments and other remunerations that are not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 No. 212-FZ, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period

on lines 243, 249, 255, 261, 267 for each class and subclass of working conditions, the corresponding columns reflect the base for calculating insurance premiums for mandatory pension insurance, calculated in accordance with Part 1 of Article 8 of Federal Law No. 212-FZ of July 24, 2009, on an accrual basis from the beginning of the year and for each month of the reporting period

on lines 244, 250, 256, 262, 268 for each class and subclass of working conditions, the corresponding columns reflect the amounts of accrued insurance premiums at an additional rate in accordance with the class and subclass of working conditions, on an accrual basis from the beginning of the year and for each month of the reporting period

column 3 lines is calculated by summing the value of column 3 of the corresponding lines for the previous reporting period and the values ​​of columns 4-6 of the corresponding lines for the current reporting period

in columns 4-6 lines reflect data on the corresponding line of subsection 2.4 for each month of the reporting period

in lines 245, 251, 257, 263, 269 the number of individuals is reflected, from payments and other remunerations to which insurance premiums are accrued at an additional rate for each class and subclass of working conditions.

Filling out subsection 2.5 of the RSV form 1

Information on bundles of documents containing the calculation of the amounts of accrued insurance premiums in respect of insured persons ", Section 2 of the Calculation

Subsection 2.5 is filled in by payers of insurance premiums who have completed Section 6 of the Calculation.

The subsection contains data on batches of documents.

When completing subsection 2.5:

1. subsection 2.5.1“List of packs of documents of initial information of individual (personalized) accounting” contains data on packs of information of individual (personalized) accounting with the type of information correction “initial”
2. the number of completed lines must correspond to the number of packs of Section 6 with the type of correction of information "initial"
3. in lines in column 2 reflects information about the base for calculating insurance premiums for compulsory pension insurance for the last three months of the reporting period for each bundle of Section 6. The value of column 2 of the corresponding line is equal to the sum of the values ​​\u200b\u200bspecified in lines 401, 402, 403, 411, 412, 413, etc. d. columns 5 of subsection 6.4 of the corresponding pack. The value indicated in the line “Total” of column 2 of subsection 2.5.1 must be equal to the value equal to the sum of the values ​​indicated in columns 4, 5, and 6 of line 204 of subsection 2.1 of RSV 1 for the 2nd quarter of 2016 for all tariff codes
4. in the lines of column 3 reflects information on accrued insurance premiums from the amounts of payments and other remunerations that do not exceed the maximum amount of the base for calculating insurance premiums for the last three months of the reporting period for each bundle of Section 6. The value of column 3 of the corresponding line is equal to the sum of the values ​​specified in subsection 6.5, included in the appropriate package; The value indicated in the line “Total” of column 3 of subsection 2.5.1 must be equal to the value equal to the sum of the values ​​indicated in columns 4, 5 and 6 of line 205 of subsection 2.1 of RSV 1 for the 2nd quarter of 2016 for all tariff codes
5. in the lines of column 4 reflects information on the number of insured persons for whom Sections 6, included in the corresponding pack, are completed
6. in column 5 the file name is indicated (the number of the batch of documents)
7. subsection 2.5.2"List of packs of documents of corrective information of individual (personalized) accounting" contains data on packs of information of individual (personalized) accounting with the type "corrective" or "cancelling"
8. the number of completed lines must correspond to the number of packs of documents correcting (cancelling) Section 6, SZV-6-1, SZV-6-2 or SZV-6-4
9. in case of provision of corrective information for the periods of 2010-2013. as part of RSV 1 for the 2nd quarter of 2016, forms SZV-6-1, SZV-6-2 or SZV-6-4 are submitted in accordance with the rules for their completion and submission (accompanied by an inventory) (Instructions for filling out forms of documents of an individual (personalized) accounting in the system of compulsory pension insurance, approved by the Resolution of the Board of the Pension Fund of the Russian Federation of July 31, 2006 No. 192p. Registered with the Ministry of Justice of Russia on October 23, 2006 No. 8392), form ADV-6-2 is not submitted
10. in lines in columns 2 and 3 information is indicated on the period for which the information is adjusted, which is reflected in the corrective (cancelling) Sections 6, SZV-6-1, SZV-6-2 or SZV-6-4 of the package of documents
11. in lines column 4 - 6 reflects information on the amounts of recalculation of insurance premiums for compulsory pension insurance from the amounts of payments and other remunerations that do not exceed the maximum value of the base for calculating insurance premiums in relation to insured persons for whom corrective or canceling information is filled out
12. value of each line of column 4 subsection 2.5.2 should be equal to the sum of the values ​​indicated in the line "Total" column 3 of subsection 6.6 with the type of information "initial" included in the corresponding line of subsection 2.5.2 of the package of documents
13. the value of each line of column 5 of subsection 2.5.2 must be equal to the sum of the values ​​indicated in the line "Total" column 4 of subsection 6.6 with the type of information "initial" included in the corresponding line of subsection 2.5.2 of the package of documents
14. the value of each line of column 6 subsection 2.5.2 should be equal to the sum of the values ​​indicated in the line "Total" column 5 of subsection 6.6 with the type of information "initial" included in the corresponding line of subsection 2.5.2 of the package of documents
15. in the lines of column 7 reflects the number of insured persons who have completed forms SZV-6-1, SZV-6-2, SZV-6-4, Section 6, included in the corresponding package of documents;
16. in column 8 the name of the file (number of the batch of documents) is indicated.

Filling out subsection 3.1 of the RSV form 1

"Calculation of the compliance of the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers of insurance premiums specified in clause 6 of part 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ" Section 3 of the Calculation

Subsection 3.1 is filled in by organizations operating in the field information technologies(with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or an industrial and production special economic zone) (hereinafter referred to as organizations operating in the area information technology) and applying the rate of insurance premiums established by Part 3 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ.

When completing subsection 3.1:

in order to comply with the criteria specified in Part 2¹ of Article 57 of the Federal Law of July 24, 2009 No. 212-FZ, and comply with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ, organizations operating in the field of information technologies, fill in columns 3, 4 in lines 341-344. In order to comply with the criteria specified in Part 2.2 of Article 57 of the Federal Law of July 24, 2009 No. 212-FZ, and comply with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ, newly created organizations fill out only column 4 along lines 341-344

on line 341 reflects the total amount of income, determined in accordance with Article 248 of the Tax Code of the Russian Federation

on line 342 reflects the amount of income from the sale of copies of computer programs, databases, the transfer of exclusive rights to computer programs, databases, the provision of rights to use computer programs, databases under license agreements, from the provision of services (performance of work) for the development, adaptation and modification computer programs, databases (software and information products of computer technology), as well as services (works) for the installation, testing and maintenance of these computer programs, databases

line value 343 defined as the ratio of the values ​​of rows 342 and 341 multiplied by 100

on line 344 indicate the average / average number of employees, calculated in the manner determined by orders Federal Service state statistics

on line 345 the date and number of the entry in the register of accredited organizations operating in the field of information technology are indicated on the basis of the received extract from the specified register sent by the authorized federal agency executive branch in accordance with paragraph 9 of the Regulations on state accreditation of organizations operating in the field of information technology, approved by Decree of the Government of the Russian Federation dated November 6, 2007 No. 758 "On state accreditation of organizations operating in the field of information technology"

Filling out subsection 3.2 of the RSV form 1

"Calculation of the compliance of the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers of insurance premiums specified in clause 8 of part 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ" Section 3 RSV-1

Subsection 3.2 is filled in by organizations and individual entrepreneurs that apply the simplified taxation system and carry out the main type of economic activity provided for by clause 8 of part 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ, classified in accordance with All-Russian classifier types of economic activity, and applying the tariff established by part 3.4 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ:

Name	OKVED code (OK 029-2001)	OKVED code (OK 029-2014)
food production	15.1 – 15.8	10.1 - 10.9
production of mineral waters and other soft drinks	15.98	11.07
textile and clothing production	17, 18	13, 14, 15.11.1
manufacture of leather, leather goods and footwear	19	15, 15.2
wood processing and production of wood products	20	16
chemical production	24	20, 21
production of rubber and plastic products	25	22
production of other non-metallic mineral products	26	23
production of finished metal products	28	25
production of machinery and equipment	29	28
production of electrical, electronic and optical equipment	30-33	26, 26.2, 27, 28.23, 32
production Vehicle and equipment	34, 35	29, 30
furniture manufacture	36.1	31.0
production of sporting goods	36.4	32.3
production of games and toys	36.5	35.4
research and development	73	72
education	80	85
health and social services	85	86, 87, 88
activity of sports facilities	92.61	93.11
other activities in the field of sports	92.62	93.19
processing of secondary raw materials	37	38
construction	45	41
maintenance and repair of motor vehicles	50.2	45.2
disposal of sewage, waste and similar activities	90	37
transport and communications	60-64	49-53
provision of personal services	93	96
production of pulp, wood pulp, paper, cardboard and products from them	21	17, 17.11
production of musical instruments	36.3	32.2
production of various products not included in other groups	36.6	32.9
repair of household and personal items	52.7	95.2
real estate management	70.32	68.32
activities related to the production, distribution and screening of films	92.1	59.1
activities of libraries, archives, club-type institutions (with the exception of the activities of clubs)	92.51	91.01
activities of museums and protection of historical sites and buildings	92.52	91.02, 91.03
activities of botanical gardens, zoos and nature reserves	92.53	91.04
activities related to the use of computers and information technologies, with the exception of organizations and individual entrepreneurs specified in paragraphs 5 and 6 of part 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ	72	62, 63
retail trade in pharmaceutical and medical goods, orthopedic products	52.31, 52.32	47.73, 47.74
production of bent steel profiles	27.33	24.33
steel wire production	27.34	24.34

When completing subsection 3.2:

1. on line 361 the total amount of income is indicated, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the reporting (calculation) period
2. on line 362 the amount of income from the sale of products and (or) services rendered for the main type of economic activity is indicated
3. line indicator 363 calculated as the ratio of the values ​​of rows 362 and 361, multiplied by 100

Completion of subsection 3.3 "Calculation of the compliance of the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers of insurance premiums specified in clause 11 of part 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ" section 3 of the Calculation

Subsection 3.3 is filled in by non-profit organizations (with the exception of state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying the simplified taxation system and carrying out activities in the field of social services for the population, scientific research and development, education, health care, culture and art (activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional sports), and applying the tariff established by part 3.4 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ.

In order to comply with the criteria specified in Part 5.1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ, non-profit organizations fill out lines 371 - 375 columns 3 when submitting RSV 1 for the 2nd quarter of 2016 for each reporting period.

In order to comply with the requirements of Part 5.3 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ, non-profit organizations fill out lines 371 - 375 columns 4 following the results of the billing period, i.e. when submitting RSV 1 for the 2nd quarter of 2016 for the year.

When completing subsection 3.3:

1. on line 371 the total amount of income is reflected, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of Part 5.1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ
2. on line 372 the amount of income is reflected in the form of targeted income for maintenance non-profit organizations and conducting their statutory activities, named in clause 11 of part 1 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ, determined in accordance with clause 2 of article 251 of the Tax Code of the Russian Federation
3. on line 373 reflects the amount of income in the form of grants received for the implementation of activities named in paragraph 11 of part 1 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ, determined in accordance with subparagraph 14 of paragraph 1 of article 251 of the Tax Code of the Russian Federation
4. on line 374 the amount of income from the implementation of the types of economic activities specified in subparagraphs r, f, i.4, i.6 of clause 8 of part 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ is reflected
5. on line 375 reflects the share of income determined for the purpose of applying Part 5.1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ and calculated as the ratio of the sum of lines 372, 373, 374 to line 371, multiplied by 100

Completing Section 4 of Form RSV 1

"Amounts of recalculation of insurance premiums from the beginning of the billing period"

Section 4 is filled in and submitted by the payers of insurance premiums in the event that the body controlling the payment of insurance premiums accrued additional insurance premiums in the current reporting period for previous reporting (calculation) periods based on acts of inspections (desk and (or) on-site), for which in the current reporting (settlement) period, decisions on holding (refusing to hold) accountable for committing a violation of the legislation of the Russian Federation on insurance premiums have come into force, as well as if the body controlling the payment of insurance premiums has revealed excessive amounts of insurance premiums accrued by the payer of insurance premiums.

In case of self-identification of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable for previous reporting (calculation) periods, as well as in case of adjusting the base for calculating insurance premiums of previous reporting (calculation) periods (by based on accounting data), not recognized as an error, the payer shall reflect in Section 4 the amounts of recalculation of insurance premiums accrued in the reporting (calculation) period. If changes are reflected in accordance with Article 17 of Federal Law No. 212-FZ dated July 24, 2009, section 4 of RSV 1 for the current reporting period is not filled out in the updated Calculation for the corresponding period.

The recalculation amounts are reflected in columns 6-14 of section 4 of the Calculation, indicating in columns 4 - 5 the periods for which the recalculation is made.

If the recalculation for the same period is made repeatedly, then the results of each recalculation are included in Section 4 of the Calculation in separate lines, the summation of the recalculation values ​​made for the same period in different reporting periods of the calculation period is not allowed.

Completing Section 5 of Form RSV 1

“Information required for the application of the provisions of clause 1 of part 3 of article 9 of the Federal Law of July 24, 2009 No. 212-FZ by organizations that make payments and other remuneration in favor of students in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in a student group (included in the federal or regional register of youth and children's associations that enjoy state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services "

Section 5 is filled in and submitted by payers making payments and other remuneration in favor of students in professional educational organizations, educational organizations of higher education full-time for activities carried out in a student group (included in the federal or regional register of youth and children's associations using state support ) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.

When completing Section 5:

the number of completed lines must correspond to the number of individuals of students to whom the above payments and other remunerations were accrued by the payer during the reporting period

in column 1 the number is put down in the order of the filled lines

in column 2 surname, name, patronymic of the student are reflected

in column 3 the date and number of the document confirming the student's membership in the student team are reflected

in column 4 the date and number of the document confirming full-time education during the period of such membership are reflected

in column 5 for each individual student, the amount of payments and other remuneration accrued on a cumulative basis from the beginning of the year is reflected

in columns 6 - 8 reflects the amount of payments and other remuneration accrued for the last three months of the reporting period

on the line "Total payments" in columns 5-8 reflects the total amount of payments and other remuneration accrued by the payer in favor of students in professional educational organizations, educational institutions of higher education in full-time education. If the section consists of several pages, the value of the line "Total payments" is reflected on the last page

on line 501 the date and number of the entry from the register of youth and children's associations enjoying state support is reflected, which is maintained by the federal executive body exercising the functions of implementing the state youth policy

Completing Section 6 of Form RSV 1

"Information on the amount of payments and other remuneration and the insurance period of the insured person" calculation of RSV-1 for the 2nd quarter of 2016

Section 6 of RSV 1 for the 2nd quarter of 2016 is filled in and submitted by payers for all insured persons in whose favor payments and other remunerations were accrued in the reporting period within the framework of labor relations and civil law contracts, the subject of which is the performance of work, the provision of services, under contracts author's order, in favor of the authors of works under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art, including remuneration accrued by organizations managing rights to collective basis in favor of the authors of works under contracts concluded with users, or with whom employment contracts and (or) civil law contracts have been concluded.

Section 6 is formed in bundles. The number of information in a pack should not exceed 200 pieces. The bundle of information is not accompanied by a description.

Information that does not contain data on the amount of payments and other remuneration accrued in favor of individuals for the last three months of the reporting period, that is, in subsections 6.4 - 6.8, data is contained only in lines 400, 410 of subsection 6.4, in lines 700, 710 of subsection 6.7 are not presented.

Information with different types of information correction (“initial”, “correcting” and “cancelling”) is formed into separate bundles of documents.

Information correcting data for previous reporting periods (the type of information correction “corrective” and “cancelling”) is presented together with information with the type of information correction “initial” for the period in which the data is corrected, according to the forms for presenting information and the rules for filling them out that were in force in the period for which corrective (cancelling) information is presented.

Completing subsection 6.1

"Information about the insured person" section 6 RSV 1 for the 2nd quarter of 2016

Subsection 6.1 is filled in by the payer in the nominative case.

When completing subsection 6.1:

1. in column 1 the name of the insured person is indicated, for whom Section 6 is filled out
2. in column 2 the name of the insured person is indicated, for which Section 6 is filled out
3. in column 3 the middle name of the insured person is indicated, for which Section 6 is filled out (filled in if available)
4. in column 4 the insurance number of the individual personal account of the insured person (SNILS) is indicated
5. field "Information on the dismissal of the insured person" is filled in by putting down the symbol "X" in relation to insured persons who worked under an employment contract and were dismissed as of the end of the reporting period in the last three months of the reporting period.

The field "Information on the dismissal of the insured person" is not filled in if the insured person works under a civil law contract.

Filling out subsection 6.2 of the RSV form 1

"Reporting period" of section 6 of the Calculation

When completing subsection 6.2:

1. in the "Reporting period (code)" field the period for which the Calculation is submitted is indicated. Reporting periods are the first quarter, six months, nine months of a calendar year, a calendar year, which are designated as "3", "6", "9" and "0" respectively.
2. in the field "Calendar year" the calendar year for the reporting period of which the Calculation is submitted (adjusted Calculation) is indicated.

Completing subsection 6.3 of Form RSV 1

"Type of adjustment of information" of section 6 of the Calculation

When completing subsection 6.3:

1. in the field "initial", "corrective", "cancel" one of the values ​​\u200b\u200bis filled with the symbol "X":
2. field "original"- information submitted for the first time by the payer of insurance premiums for the insured person.

If the submitted section 6 of the “original” type of correction of information was returned to the payer of insurance premiums due to errors contained in it, the “original” form is submitted instead;

The “corrective” field is information submitted in order to change previously submitted information about the insured person for the specified reporting period.

If the payer of insurance premiums did not change his location and the payer's registration number did not change, then when filling out subsection 6.3 "Type of information adjustment" of section 6 of RSV 1 for the 2nd quarter of 2016, the requisite "Registration number in the FIU in the adjustment period" is not filled in.

In case of re-registration of the payer of insurance premiums, when submitting the corrective section 6, it is mandatory to fill in the requisite "Registration number in the FIU in the corrected period".

Section 6 with the type of correction of information "corrective" information is indicated in in full both correctable (correctable) and information that does not require correction. The corrective form data completely replaces the data recorded on the basis of the "original" form on the individual personal account.

Sections 6 with the type of correction of information "corrective" ("cancelling") are submitted together with Section 6 "original" form for the reporting period in which the error was discovered;

The “cancelling” field is information submitted with the aim of completely canceling previously submitted information about the insured person for the specified reporting period.

In case of re-registration of the insured, when submitting the canceling form, it is mandatory to fill in the field "Registration number in the FIU in the adjusted period".

In the "cancelling" form, the fields according to the "Type of correction of information" inclusive and the category code of the insured person are filled in

"Cancel" forms are submitted along with "original" forms for the reporting period in which the error was discovered;

The fields "Reporting period (code)", "Calendar year" are filled in only for forms with the "corrective" or "cancelling" type.

Completing subsection 6.4 of Form RSV 1

"Information on the amount of payments and other remuneration accrued in favor of an individual" section 6 of the Calculation

In subsection 6.4 the amount of payments and other remunerations accrued by payers of insurance premiums - insurers in favor of an individual is indicated, when several codes of categories of the insured person are indicated, the number of lines in subsection 6.4 should be increased accordingly.

When submitting information, the adjustment of which is not related to a change in the rate of insurance premiums (category code of the insured person), all indicators of the form, both adjustable and not requiring adjustment, are filled in the form with the “corrective” type.

When submitting information, the adjustment of which is associated with a change in the rate of insurance premiums (category code of the insured person), all indicators of the form, both adjustable and not requiring adjustment, are filled in the form with the “corrective” type. At the same time, two (or more) codes of the category of the insured person are indicated in the form with the “corrective” type: the one being canceled and the one in accordance with which the insurance premiums are newly accrued (“new” code).

When submitting information, the adjustment of which is related to the cancellation of data for one insurance premium rate (the category code of the insured person) and the change in data for another insurance premium rate (that is, the original form of information contains more than one category code of the insured person), in a form with the type " corrective” all indicators of the form are filled in, both correctable and not requiring adjustment. At the same time, two (or more) codes of the category of the insured person are indicated in the form with the “corrective” type: the one being canceled and the one in accordance with which the insurance premiums are newly accrued (“new” code).

If corrective information is submitted for an insured person who was dismissed earlier than the reporting period, section 6 with the “initial” type for the current reporting period is not filled out for this insured person, only a form correcting information for previous reporting (settlement) periods is submitted. 33. When completing subsection 6.4:

If there are values ​​in column 7, lines 400, 410, etc. the values ​​of column 5 of subsection 6.4 of the corresponding line (400,410 etc.) must not equal "0".

in columns on line 400 (410, etc.)“Total since the beginning of the billing period, including for the last three months of the reporting period” indicates the values ​​of the relevant indicators on an accrual basis (taking into account the recalculation amounts) from the beginning of the billing period, in rubles and kopecks

on line 401 (411, etc.) "1 month" subsection 6.4 indicates the values ​​of the relevant indicators for the first month of the last three months of the reporting period, in rubles and kopecks

on line 402 (412, etc.) "2 month" subsection 6.4 indicates the values ​​of the relevant indicators for the second month of the last three months of the reporting period, in rubles and kopecks

on line 403 (413, etc.) "3 month" subsection 6.4 indicates the values ​​of the relevant indicators for the third month of the last three months of the reporting period, in rubles and kopecks

rows are not filled if there is no information

in column 3 the category code of the insured person is indicated in accordance with the Classifier of parameters used when filling in personalized information, in accordance with Appendix No. 2 to this Procedure

in column 4 indicates the amount of payments and other remunerations accrued by the payer of insurance premiums in favor of an individual within the framework of labor relations and under civil law contracts, the subject of which is the performance of work and (or) the provision of services, as well as under copyright order agreements, agreements on the alienation of exclusive rights on works of science, literature, art, publishing license agreements, license agreements on granting the right to use a work of science, literature, art, in accordance with Parts 1 and 2 of Article 7 of the Federal Law of July 24, 2009 No. 212-FZ

etc. column 4 (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance payable for previous reporting periods of the current calendar year) must be less than or equal to the sum of the values ​​\u200b\u200bspecified in line 200 column 3 of all subsections 2.1 of Calculation

Etc. column 4, must be greater than or equal to the sum of the values ​​​​according to the formula (line 200 of column 4 minus line 201 of column 4) of all subsections 2.1 Calculation

Etc. column 4, must be greater than or equal to the sum of the values ​​​​according to the formula (line 200 of column 5 minus line 201 of column 5) of all subsections 2.1 Calculation

Etc. column 4, must be greater than or equal to the sum of the values ​​​​according to the formula (line 200 of column 6 minus line 201 of column 6) of all subsections 2.1 Calculation

The indication of the values ​​“Total since the beginning of the billing period, including for the last three months of the reporting period” (lines 400, 410, etc.) is mandatory, provided that information is available in lines 401-403, 411-413, etc.

in column 5 the base for calculating insurance premiums for compulsory pension insurance is indicated from the amounts of payments and other remunerations that do not exceed the maximum value of the base for calculating insurance premiums (within the framework of labor relations and under civil law contracts)

the sum of the values ​​specified in lines 400, 410 etc. column 5 (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance payable for previous reporting periods of the current calendar year) must be less than or equal to the sum of the values ​​\u200b\u200bspecified in line 204 column 3 of all subsections 2.1 of Calculation

the sum of the values ​​specified in lines 401, 411 etc. column 5, must be equal to the sum of the values ​​specified in line 204 column 4 of all subsections 2.1 of Calculation

the sum of the values ​​specified in lines 402, 412 etc. column 5 must be equal to the sum of the values ​​specified in line 204 column 5 of all subsections 2.1 of Calculation

the sum of the values ​​specified in lines 403, 413 etc. column 5 must be equal to the sum of the values ​​specified in line 204 column 6 of all subsections 2.1 of Calculation

in column 6 the base for calculating insurance premiums for compulsory pension insurance is indicated from the amounts of payments and other remunerations that do not exceed the maximum value of the base for calculating insurance premiums, under civil law contracts

the values ​​indicated in all lines of column 6 must not exceed the values ​​indicated in the corresponding lines of column 5 of subsection 6.4

the sum of the values ​​specified in lines 400, 410 etc. column 7 (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance exceeding the maximum base for calculating insurance premiums payable for previous reporting periods of the current calendar year), must be less than or equal to the sum of the values ​​\u200b\u200bspecified in line 203 column 3 of all subsections 2.1 Calculation

the sum of the values ​​specified in lines 401, 411 etc. column 7, must be equal to the sum of the values ​​specified in line 203 column 4 of all subsections 2.1 Calculation

the sum of the values ​​specified in lines 402, 412 etc. column 7, must be equal to the sum of the values ​​specified in line 203 column 5 of all subsections 2.1 Calculation

the sum of the values ​​specified in lines 403, 413 etc. column 7, must be equal to the sum of the values ​​specified in line 203 column 6 of all subsections 2.1 Calculation

the values ​​indicated in all lines of columns 4 must be greater than or equal to the sum of the values ​​in the corresponding lines of columns 5 and 7.

Completion of subsection 6.5 "Information on accrued insurance premiums" of section 6 of the Calculation of РВ-1 for the 2nd quarter of 2016

Subsection 6.5 indicates the amount of insurance premiums for compulsory pension insurance accrued at all insurance premium rates in the last three months of the reporting period from payments and other remunerations that do not exceed the maximum amount of the base for calculating insurance premiums, in rubles and kopecks;

by payers of insurance premiums making payments and other remuneration in favor of crew members of ships registered in the Russian International Register of Ships, subsection 6.5 is not completed in relation to insured persons - crew members of ships

if during the reporting period the code of the category of the insured person was changed, subsection 6.5 indicates the total amount of accrued insurance premiums calculated based on the tariffs for all categories of insured persons

in the absence of information, subsection 6.5 is not filled out

Completing subsection 6.6 of Form RSV 1

"Information on corrective information" of section 6 of the Calculation

Subsection 6.6 is filled in forms with the information type “initial” if in the last three months of the reporting period the payer of insurance premiums corrects the data submitted in previous reporting periods.

If there is data in subsection 6.6, additionally, corrective (cancelling) sections 6 and (or) forms SZV-6-1, and (or) SZV-6-2, and (or) SZV-6-4 are provided without fail.

Correcting (cancelling) information shall be submitted in accordance with the forms for presenting information on individual (personalized) accounting that were in force in the period for which errors (distortions) were identified;

1. when adjusting information for reporting periods, starting from the 1st quarter of 2014, information on the amounts of recalculation of insurance premiums is indicated in column 3
2. when adjusting information for the reporting periods of 2010-2013. information on the amounts of recalculation of insurance premiums is indicated in columns 4 and 5

Completing subsection 6.7 of Form RSV 1

“Information on the amount of payments and other remuneration in favor of an individual employed in the relevant types of work, from which insurance premiums are accrued at an additional rate for certain categories of payers of insurance premiums specified in parts 1, 2 and 2.1 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ, Section 6 of the Calculation

Subsection 6.7 indicates the amount of payments and other remunerations accrued by payers of insurance premiums - insurers in favor of an individual employed in work giving the right to early appointment of a pension for the last three months of the reporting period with a monthly breakdown in rubles and kopecks.

When specifying several codes for a special assessment of working conditions, the number of lines in subsection 6.7 should be increased accordingly;

1. in columns on line 700 (710, etc.)“Total since the beginning of the billing period, including for the last three months of the reporting period” indicates the values ​​of the relevant indicators on a cumulative total (including recalculation amounts) from the beginning of the billing period
2. the amount of payments and other remuneration accrued in favor of the insured person engaged in the types of work specified in clause 1 of part 1 of Article 30 of Federal Law No. 400-FZ of December 28, 2013, is indicated in column 4
3. the sum of the values ​​specified in lines 700, 710, etc. column 4, all information for which the code for a special assessment of working conditions is not indicated (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate in accordance with Part 1 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, subject to payment for previous reporting periods of the current calendar year) must have a value less than or equal to the value specified in line 223, column 3 of subsection 2.2 of the Calculation; 36.4. the sum of the values ​​specified in lines 701, 711, etc. column 4, all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 223 of column 4 of subsection 2.2 of Calculation
4. the sum of the values ​​specified in lines 702, 712, etc. column 4, of all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 223 of column 5 of subsection 2.2 of Calculation
5. the sum of the values ​​specified in lines 703, 713, etc. column 4, of all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 223 of column 6 of subsection 2.2 of Calculation
6. the amount of payments and other remuneration accrued to the insured person engaged in the types of work specified in paragraphs 2 - 18 of part 1 of article 30 of the Federal Law of December 28, 2013 No. 400-FZ is reflected in column 5 of subsection 6.7
7. 36.8. the sum of the values ​​specified in lines 700, 710, etc. column 5, all information for which the code for a special assessment of working conditions is not indicated (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate in accordance with Part 2 of Article 58.3 of Federal Law No. 212-FZ of July 24, 2009, subject to payment for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in line 233, column 3 of subsection 2.3 of Calculation
8. the sum of the values ​​specified in lines 701, 711, etc. column 5, of all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 233 of column 4 of subsection 2.3 of Calculation
9. the sum of the values ​​specified in lines 702, 712, etc. column 5, of all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 233 of column 5 of subsection 2.3 of Calculation
10. the sum of the values ​​specified in lines 703, 713, etc. column 5, all information for which the code of a special assessment of working conditions is not indicated, must have a value equal to the value indicated in line 233 of column 6 of subsection 2.3. calculation
11. the sum of the values ​​specified in lines 700, 710, etc. columns 4 and / or columns 5, all information for which the code of a special assessment of working conditions corresponding to subclass 4 is indicated (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ payable for previous reporting periods of the current calendar year) must have a value less than or equal to the value indicated in column 3 of lines 243 of subsection 2.4 of the Calculation; 36.13. the sum of the values ​​specified in lines 701, 711, etc. columns 4 and 5, all information for which the code of a special assessment of working conditions corresponding to subclass 4 is indicated, and included as an appendix to the Calculation, must have a value equal to that indicated in lines 243 of subsection 2.4 of RSV 1 for the 2nd quarter of 2016 in accordance with the subclass working conditions
12. the sum of the values ​​specified in lines 700, 710, etc. columns 4 and / or columns 5. all information for which the code of a special assessment of working conditions corresponding to subclass 3.4 is indicated (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 249 of subsection 2.4 of the Calculation
13. the sum of the values ​​specified in lines 701, 711, etc. columns 4 and 5, all information for which the code of a special assessment of working conditions corresponding to subclass 3.4 is indicated, and included as an appendix to the Calculation, must have a value equal to that indicated in lines 249 of subsection 2.4 of RSV 1 for the 2nd quarter of 2016 in accordance with the subclass working conditions
14. the sum of the values ​​specified in lines 700, 710, etc. columns 4 and / or columns 5, all information for which the code of a special assessment of working conditions corresponding to subclass 3.3 is indicated (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate in accordance with part 2.1 of article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ payable for previous reporting periods of the current calendar year) must have a value less than or equal to the value specified in column 3 of line 255 of subsection 2.4 of the Calculation
15. the sum of the values ​​specified in lines 701, 711, etc. columns 4 and 5, all information for which the code of a special assessment of working conditions corresponding to subclass 3.3 is indicated, and included as an appendix to the Calculation, must have a value equal to that indicated in lines 255 of subsection 2.4 of RSV 1 for the 2nd quarter of 2016 in accordance with the subclass working conditions
16. the sum of the values ​​specified in lines 700, 710, etc. columns 4 and / or columns 5, all information for which the code of a special assessment of working conditions corresponding to subclass 3.2 is indicated (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate in accordance with part 2.1 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value indicated in column 3 of lines 261 of subsection 2.4 of the Calculation
17. the sum of the values ​​specified in lines 701, 711, etc. columns 4 and 5, all information for which the code of a special assessment of working conditions corresponding to subclass 3.2 is indicated, and included as an appendix to the Calculation, must have a value equal to that indicated in lines 261 of subsection 2.4 of RSV 1 for the 2nd quarter of 2016 in accordance with the subclass working conditions
18. the sum of the values ​​specified in lines 700, 710, etc. columns 4 and / or columns 5, all information for which the code of a special assessment of working conditions corresponding to subclass 3.1 is indicated (in the absence of recalculation of the amounts of insurance premiums for compulsory pension insurance, at an additional rate in accordance with part 2.1 of Article 58.3 of the Federal Law of July 24 2009 No. 212-FZ, payable for previous reporting periods of the current calendar year), must have a value less than or equal to the value specified in column 3 of line 267 of subsection 2.4 of the Calculation
19. the sum of the values ​​specified in lines 701, 711, etc. columns 4 and 5, all information for which the code of a special assessment of working conditions corresponding to subclass 3.1 is indicated and included in the Calculation must have a value equal to that indicated in lines 267 of subsection 2.4 of RSV 1 for the 2nd quarter of 2016 in accordance with the subclass of conditions labor
20. the indication of the values ​​“Total since the beginning of the billing period, including for the last three months of the reporting period” (lines 700, 710, etc.), is mandatory subject to the availability of information in lines 701-703, 711-713, etc.
21. the code for a special assessment of working conditions based on the results of a special assessment of working conditions and (or) certification of workplaces for working conditions is indicated in column 3 of subsection 6.7 and is filled in in accordance with the Classifier of parameters used when filling in personalized information, in accordance with Appendix 2 to this Procedure

Completing subsection 6.8 of Form RSV 1

"The period of work for the last three months of the reporting period" of Section 6 of the Calculation

When completing subsection 6.8:

The dates specified in columns 2, 3 must be within the reporting period and are filled in: “from (dd.mm.yyyy)” to “to (dd.mm.yyyy)”.

If in the reporting period the insured person has periods of labor activity under an employment contract and a civil law contract, periods of work are indicated in separate lines for each type of contract (grounds).

1. At the same time, the period of service under a civil law contract is filled in with the reflection of the code "AGREEMENT" or "NEOPLDOG" in column 7 of subsection 6.8
2. column 4 "Territorial conditions (code)" is filled in in accordance with the Classifier of parameters used when filling in personalized information, in accordance with Appendix No. 2 to this Procedure
3. size district coefficient, established in a centralized manner to the wages of workers in non-productive industries in the regions of the Far North and areas equated to regions of the Far North, is not indicated
4. if the employee performs work during a full working day in the mode of a part-time working week, the period of work is reflected in the actual hours worked
5. if the employee performs part-time work, the amount of work (rate share) in this period is reflected
6. the work of the insured person under conditions that give the right to early retirement is reflected in Section 6 in accordance with the Classifier of parameters used when filling in personalized information, in accordance with Appendix No. 2 to this Procedure (columns 5 "Special working conditions (code)", 6 and 7 "calculus insurance experience"- "Basis (code)", "Additional information", 8 and 9 "Conditions for early assignment of an insurance pension" - "Basic (code)", "Additional information")
7. while the code special conditions labor or conditions for early assignment of a pension is indicated only if for the period of work in conditions giving the right to early assignment of a pension, insurance premiums were paid at an additional rate
8. when an employee performs types of work that give the insured person the right to early appointment of an old-age insurance pension in accordance with Article 30 of the Federal Law of December 28, 2013 No. 400-FZ, the employee’s profession code is indicated in accordance with the Classifier of parameters used when filling out personalized information , in accordance with Appendix No. 2 to this Procedure, in the next line, starting with the column "Special working conditions". Code entry is not limited by column width
9. columns 5, 6, 7, 8 and 9 are not filled in if special working conditions are not documented, or when the employee's employment in these conditions does not meet the requirements of current regulatory documents
10. when an employee performs types of work that give the insured person the right to early appointment of an old-age insurance pension, in accordance with Lists 1 and 2 of industries, jobs, professions, positions and indicators that give the right to preferential coverage, approved by the Decree of the Cabinet of Ministers of the USSR of 01/26/1991 No. 10, the code of the corresponding item of the List is indicated in the next line, starting from column 5 "Special working conditions". Code entry is not limited by column width
11. the value "SEASON" is filled in only if the full season is worked out at the jobs provided for in the list of seasonal jobs, or the full navigational period on water transport
12. the value "FIELD" is filled in if the column "Special working conditions (code)" indicates the value "27-6" and only on condition that work in expeditions, parties, detachments, in areas and in brigades in field work (geological exploration, prospecting , topographic-geodesic, geophysical, hydrographic, hydrological, forest management and prospecting) was carried out directly in the field
13. for insured persons employed in the jobs specified in paragraphs 1 - 18 of part 1 of article 30 of the Federal Law of December 28, 2013 No. 400-FZ, codes of special working conditions and (or) grounds for early assignment of an insurance pension are indicated only in case of accrual (payment) of insurance premiums at an additional rate
14. in the absence of accrual (payment) of insurance premiums at an additional rate, codes of special working conditions and (or) grounds for early assignment of an insurance pension are not indicated
15. periods of work giving the right to early assignment of an old-age insurance pension, which was carried out in the mode of a part-time working week, but full-time, due to a reduction in production volumes (with the exception of work giving the right to early assignment of an old-age insurance pension in accordance with paragraphs 13 and 19-21 of Part 1 of Article 30 of the Federal Law of December 28, 2013 No. 400-FZ, as well as periods of work determined by the Ministry of Labor and social protection of the Russian Federation, in agreement with the Pension Fund of the Russian Federation or provided for by the lists, which, according to the conditions of the organization of labor, cannot be performed constantly, are calculated according to the hours actually worked;
16. the number of months accepted for offset in the length of service in the relevant types of work is determined by dividing the total number of actually worked full days by the number of working days in a month, calculated on average for the year, 21.2 - with a five-day working week; 25.4 - with a six-day working week. The number obtained after this action is rounded to two decimal places if necessary. The integer part of the resulting number is the number of calendar months. For the final RSV 1 for the 2nd quarter of 2016, the fractional part of the number is converted into calendar days from RSV 1 for the 2nd quarter of 2016. 1 calendar month is equal to 30 days. When translating, the integer part of the number is taken into account, rounding is not allowed
17. for the relevant periods of work, limited by the dates "Beginning of the period" and "End of the period" in column 7 "Calculation of the insurance period, basis (code), additional information", the working time is reflected in the calendar calculation translated in the specified order (month, day)
18. when completing work experience convicted persons(months, days) indicates the number of calendar months and days of work of the convicted insured person included in the length of service
19. filled in only for convicted insured persons serving sentences in places of deprivation of liberty;
20. time spent underwater (hours, minutes) is filled in only for divers and other insured persons working underwater
21. data on the flight hours of insured persons - employees of civil aviation flight crews (hours, minutes) are filled in only if one of the values ​​\u200b\u200bis indicated in the column "base (code)": PLANE, SPECIAL
22. data on the flight hours of the insured persons, participants in test flights (hours, minutes), are filled in if the column "Reason (code)" indicates one of the values ​​ITSISP, ITSMAV, INSPECT, LETISP
23. the amount of work (rate share) for the position held, performed medical workers, is filled in if the column "base (code)" indicates one of the following values: 27-SM, 27-GD, 27-SMHR, 27-GDHR,
24. the rate (rate share) and the number of teaching hours worked by teachers in schools and other institutions for children is filled in if column 6 "base (code)" indicates one of the values ​​​​27-PD, 27-PDRK;

wherein:

1. if column 8 "base (code)" indicates the value of 27-PD, the indication of the rate (share of the rate) is mandatory, the indication of the number of teaching hours is optional, including for positions and institutions provided for in clause 6 of the Rules approved by the Decree of the Government of the Russian Federation of October 29 .2002 No. 781 (work as a primary school teacher in general education institutions specified in paragraph 1.1 of the “Name of institutions” section of the list, a teacher of all types of general education schools located in rural areas (with the exception of evening (shift) and open (shift) general education schools) is included in the work experience, regardless of the amount of study load performed)
2. if column 8 "base (code)" indicates the value of 27-PDRK, the indication of the rate and number of teaching hours is mandatory for positions and institutions provided for in subparagraph "a" of paragraph 8 of the Rules approved by Decree of the Government of the Russian Federation dated October 29, 2002 No. 781 (in work experience counts as a director (head, head) of the institutions specified in paragraphs 1.1, 1.2 and 1.3 (except for orphanages, including sanatorium, special (correctional) for children with developmental disabilities) and paragraphs 1.4-1.7, 1.9 and 1.10 of the section "Name of institutions" of the list, for the period from September 1, 2000, is counted in the length of service provided that teaching work in the same or in another institution for children in the amount of at least 6 hours per week (240 hours per year), and in institutions of secondary vocational education specified in paragraph 1.10 of the section "Name of institutions" of the list - subject to teaching work in the amount of at least 360 hours per year)
3. if column 8 "base (code)" indicates the value of 27-MPC, the indication of the rate is mandatory; an indication of the number of study hours is optional for positions and institutions provided for by subparagraph “b” of paragraph 8 of the Rules approved by Decree of the Government of the Russian Federation of October 29, 2002 No. 781 (work performed during normal or reduced working hours provided for by labor legislation, work as a director (head, head) of orphanages, including sanatorium, special (correctional) for children with developmental disabilities, as well as deputy director (head, head) for educational, educational, educational, industrial, educational and production and other work directly related to the educational (educational) process of the institutions specified in paragraphs 1.1-1.7, 1.9 and 1.10 of the "Name of institutions" section of the list, regardless of the time when this work was performed, as well as teaching work)

For insured persons working in territorial working conditions or in types of work that give the right to early assignment of an old-age insurance pension, the code of territorial working conditions or the code of special working conditions and conditions for early assignment of an insurance pension is not indicated, if when reflecting information in section 6.8 Form RSV-1 contains the following additional information:

1. Holiday to care for the child
2. leave without pay
3. leave without saving wages, downtime due to the fault of the employee, unpaid periods of suspension from work (non-admission to work), unpaid leave of up to one year, provided to teaching staff, one additional day off per month without pay, provided to women working in rural areas, unpaid participation time on strike and other unpaid periods
4. advanced training with a break from work
5. performance of state or public duties
6. days of donating blood and its components and days of rest granted in connection with this
7. Suspension from work (non-admission to work) through no fault of the employee
8. additional holidays employees who combine work with training
9. parental leave from 1.5 to 3 years
10. additional leave of citizens exposed to radiation due to the disaster at the Chernobyl nuclear power plant
11. additional days off for persons caring for children with disabilities.

The code "CHILDREN" is filled in if one of the parents of the child is granted leave to care for a child under the age of one and a half.

The code "DLCHILD" is filled in if one of the parents is granted leave to care for a child aged one and a half to three years;

The code "DETIPRL" is filled in in case of granting parental leave until the child reaches the age of three years to the grandmother, grandfather, other relatives or guardians who are actually caring for the child;

The work experience can contain several lines.

Annex 1 to the Procedure for filling out the RSV form

Tariff codes of payers of insurance premiums. Correspondence table of insurance premium rates and category code of the insured person.

Categories of payers of insurance premiums	Tariff code	Category code of the insured person
1	2	3
Payers of insurance premiums who are on common system taxation and applying the basic rate of insurance premiums	01	HP
Payers of insurance premiums that are on a simplified taxation system and apply the basic rate of insurance premiums	52
Payers of insurance premiums who pay single tax on imputed income for certain types activities and applying the basic rate of insurance premiums	53
Organizations carrying out activities in the field of information technology (with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or an industrial and production special economic zone), recognized as Russian organizations engaged in the development and implementation of computer programs developed by them, databases on material carrier or in electronic form through communication channels, regardless of the type of contract and (or) providing services (performing work) for the development, adaptation, modification of computer programs, databases (software and information products of computer technology), installation, testing and maintenance of programs for computers, databases	06	ODIT
Organizations and individual entrepreneurs that apply the simplified taxation system and whose main type of economic activity is specified in clause 8 of part 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ	07	PNED VZhED VPED
Economic companies and business partnerships, whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how) , the exclusive rights to which belong to the founders (participants) (including jointly with other persons) of such economic companies, participants in such economic partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations of higher education, which are budget institutions, autonomous institutions	08	XO
Organizations that have received the status of participants in the project for the implementation of research, development and commercialization of their results in accordance with the Federal Law of September 28, 2010 No. 244-FZ "On the Skolkovo Innovation Center"	10	ICS WJCC VPCU
Payers of insurance premiums paying a single tax on imputed income for certain types of activities - pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities - in relation to payments and remuneration made to individuals who, in accordance with the Federal Law of November 21, 2011 No. 323-FZ "On the basics of protecting the health of citizens in the Russian Federation" have the right to engage in pharmaceutical activities or are admitted to its implementation;	11	ASB
Non-profit organizations (with the exception of state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying a simplified system of taxation and carrying out, in accordance with the constituent documents, activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art (activities of theaters, libraries, museums and archives) and mass sports (except professional)	12
Charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying the simplified taxation system	13
Organizations making payments and other remuneration to crew members of ships registered in the Russian International Register of Vessels for the performance of job duties crew member	15	BSEC VZhES WPES
Individual entrepreneurs applying the patent system of taxation - in relation to payments and remunerations accrued in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities specified in subparagraphs 19, 45-47 of paragraph 2 articles 346.43 of the Tax Code of the Russian Federation	16	PNED VZhED VPED
Payers of insurance premiums specified in paragraph 1 of part 1 of Article 5 of the Federal Law of July 24, 2009 No. 212-FZ and received the status of a participant in a free economic zone in accordance with Federal Law of November 29, 2014 No. 377-FZ "On the development of the Crimean federal district and free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol"	23	cattle VZhKS VPCS
Payers of insurance premiums specified in paragraph 1 of part 1 of Article 5 of the Federal Law of July 24, 2009 No. 212-FZ and who received the status of a resident of the territory of advanced socio-economic development in accordance with Federal Law of December 29, 2014 No. 473-FZ " On the territories of advanced socio-economic development in the Russian Federation"	24	TOR VZhTR VPTR
Payers of insurance premiums specified in paragraph 1 of part 1 of Article 5 of the Federal Law of July 24, 2009 No. 212-FZ and who received the status of a resident of the free port of Vladivostok in accordance with Federal Law of July 13, 2015 No. 212-FZ "On the Free Port Vladivostok"	25	SPVL VZHVL GDPR
Organizations and individual entrepreneurs that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and make payments to individuals working in a technical and innovative special economic zone or an industrial and industrial special economic zone. Organizations and individual entrepreneurs that have entered into agreements on the implementation of tourist and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by the decision of the Government of the Russian Federation into a cluster	36	TVEZ VZhTZ USPTO

Source: www.26-2.ru

Organizations and entrepreneurs - employers that pay income to their employees are insured against them and are obliged to pay insurance premiums in off-budget funds.

Who must take RSV-1 for 9 months of 2017

RSV-1 for 9 months of 2017 should be submitted, in particular:

• organizations and their separate subdivisions;
• lawyers, private detectives, private notaries.

RSV-1 must be submitted within 9 months to all policyholders if they have insured persons, namely:

• employees under labor contracts;
• CEO, who is the sole founder;
• individuals - performers under civil law contracts (for example, a contract or the provision of services).

Attention: RSV-1 for 9 months should be submitted to the subdivisions of the fund, regardless of whether economic activity from January to September 2017 or not.

Note that the calculation must be sent to the IFTS, regardless of whether the activity was carried out in the reporting period (from January to September 2017) or not.

If the organization or individual entrepreneur:

• does not operate at all;
• does not charge payments to individuals;
• has no transactions on settlement accounts,

even this does not cancel the obligation to submit the calculation of insurance premiums for the III quarter of 2017.

In such a situation, you need to submit a zero calculation to the IFTS (letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11 / 6940).

If the individual entrepreneur does not have employees, and he did not make payments and remuneration to individuals for the period from January to September 2017, then he does not need to hand over RSV-1 for 9 months of 2017. Under such circumstances, individual entrepreneurs are not recognized as "insurants".

Calculation form in 2017: what does it include

Calculation of insurance premiums must be completed in accordance with the form approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551. images/docs/fns10.10.2016_--7-11-551.pdf

This form has been in use since 2017.

The procedure for paying insurance premiums

All employers (including individual entrepreneurs) calculate and pay insurance premiums from payments to employees in the manner prescribed by law.

Insurance premiums are calculated and paid separately to each state extra-budgetary fund, namely:

• for compulsory pension insurance - in the Pension Fund of the Russian Federation;
• for compulsory social insurance in case of temporary disability and in connection with motherhood - in the FSS;
• for compulsory health insurance - in FFOMS.

Insurance premiums under GPC agreements

From the income of individuals working under a civil law contract (GPC), contributions are paid only to the PFR and FFOMS.

Contributions to the FSS in case of temporary disability and in connection with motherhood are not charged, but on the OSS from accidents at work and occupational diseases- only if it is provided for in the GPC agreement (paragraph 4, clause 1, article 5 of the Federal Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases”).

Reporting period for insurance premiums

The tax period for contributions is a year, and the reporting period is the 1st quarter, half a year and 9 months of the year. (The calculation is made on an accrual basis for the first quarter, six months, 9 months and a year).

Despite the “increasing” nature, the Calculation is often referred to as a quarterly calculation (for example, for the IV quarter, and not for the year), because in detail (by months) it shows information only for the last quarter of the reporting (calculation) period.

Therefore, they are talking, for example, about the preparation of the Calculation of insurance premiums for the III quarter of 2017 based on the results of 9 months of 2017.

Method of reporting in the RSV-1 form

As a general rule, the Calculation can be submitted both on paper and in electronic form. However, if the payer of insurance premiums has an average number of individuals in whose favor payments were made exceeded 25 people for the previous settlement (reporting) period, the Calculation must be submitted only in electronic form (clause 10, article 431 of the Tax Code of the Russian Federation).

Electronic Settlement should also be submitted by newly created organizations with more than 25 people (clause 10 of article 431 of the Tax Code of the Russian Federation).

Happy Submission electronic reporting the date of its dispatch is considered.

Reporting on paper is submitted if the number of employees is less than 25 people.

You can submit it in the following ways:

• personally or through a representative by proxy;
• by mail with a valuable letter with a description of the attachment.

Deadline for submitting reports in the RSV-1 form

Organizations and individual entrepreneurs that make payments to individuals must submit the Calculation to their tax office no later than the 30th day of the month following the expired quarter (clause 7 of article 431 of the Tax Code of the Russian Federation).

Thus, Calculations on insurance premiums must be submitted to the IFTS no later than the 30th day of the month following the reporting (billing) period.

If the 30th falls on a weekend or non-working holiday, it will be possible to submit the Calculation without consequences on the first working day following such a day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

The reporting period for insurance premiums is the first quarter, six months, 9 months.

The settlement period is a calendar year (Article 423 of the Tax Code of the Russian Federation).

Therefore, it is more correct to call the current reporting the calculation of insurance premiums for 9 months, and not for the III quarter of 2017.

After all, the calculation includes indicators from January 1 to September 30, 2017, and not only for the III quarter of 2017.

Place of submission of reporting in the RSV-1 form

Reporting in the RSV-1 form should be submitted to the PFR department at the place of registration of the organization.

Penalties for late reporting on form RSV-1

Behind late delivery calculation of insurance premiums for 9 months of 2017, an organization or individual entrepreneur can be fined 5% of the amount of contributions that is payable (additional payment) on the basis of the calculation.

The fine for the head can be from 300 to 500 rubles. (part 2 of article 15.33 of the Code of Administrative Offenses of the Russian Federation).

The organization faces a fine - 5% of the amount of contributions to pension and medical insurance, accrued for payment on a late calculation of RSV-1 for the last three months of the reporting period, for each full or incomplete month, which has passed from the day set for the delivery of the calculation, and until the day when it was submitted (letter of the Ministry of Labor dated 04.04.14 No. 17-3 / V-138).

The penalty is charged for each month (full or incomplete) of delay in submitting the calculation, but the total amount of penalties cannot be:

• more than 30% of the amount of insurance premiums accrued for payment on late settlement for the last three months of the reporting period;
• less than 1000 rubles.

For example, if the contributions for the calculation are fully paid on time, then the penalty for late submission of the calculation will be 1000 rubles.

If only a part of the contributions is transferred on time, then the fine will be calculated from the difference between the amount of contributions indicated in the calculation and actually paid (Article 119 of the Tax Code of the Russian Federation).

If, in the calculation of insurance premiums for 9 months of 2017, the total amount of premiums for pension insurance from a base not exceeding the limit for each of the last three months of the settlement (reporting) period as a whole for the payer does not correspond to the information on the amount of premiums for pension insurance for each insured person, then the calculation is considered not submitted.

Similar consequences arise in the event that false personal data identifying insured individuals are indicated (clause 7 of article 431 of the Tax Code of the Russian Federation).

It is necessary to eliminate such inconsistencies within five business days from the date when the IFTS sends the corresponding notice in electronic form, or within ten business days if the notice is sent "on paper".

If you meet the deadline, then the date of submission of the calculation for insurance premiums will be the date of submission of the calculation, which was initially recognized as not submitted (clause 6, article 6.1, clause 7, article 431 of the Tax Code of the Russian Federation).

It is worth noting that the Ministry of Finance pointed out that the calculation of insurance premiums that was not submitted on time to the IFTS is not a basis for suspending operations on the accounts of the payer of insurance premiums (letter No. 03-02-07/2/24123 dated April 21, 2017). Therefore, there is no reason to be afraid of blocking the account for being late with the calculation for 9 months of 2017.

Example 1 We calculate the amount of the fine for late delivery of the calculation in the form of RSV-1. The organization submitted the calculation in the RSV-1 form for 9 months of 2017 in electronic form on November 25, 2017, while the last day for submitting the calculation is November 21, 2017. Thus, the delay amounted to less than a month.

The amount of contributions accrued according to the calculation for July - September 2017 amounted to:

• for pension insurance - 1,960,000 rubles;
• for medical insurance - 390,000 rubles.

The amount of the fine imposed on the organization will be 117,500 rubles. ((1,960,000 RUB + 390,000 RUB) x 5% x 1 month).

The procedure for calculating the base for insurance premiums in the PFR, FSS, FFOMS

The base for calculating insurance premiums in the PFR, FFOMS and FSS at VNiM ( mandatory contributions for insurance in case of temporary disability and in connection with maternity, paid to the Social Insurance Fund) must be calculated for each employee separately. The base in the FSS of Russia for insurance against industrial accidents can be calculated both separately for each employee, and the total amount for all employees at once.

The base is considered a cumulative total from the beginning of the year.

It includes taxable payments that you accrued in favor of the employee from the beginning of the year to the last day of the past month.

If an employee is admitted to the organization in the middle of the year, then his income from the previous place of work does not need to be included in the base for calculating contributions (letters of the Ministry of Labor of November 12, 2015 No. 17-4 / OOG-1569, of the Ministry of Health and Social Development of January 17, 2011 No. paragraph 9 of the Information letter of the FSS of Russia dated 14.03.16 No. 02-09-05 / 06-06-4615).

The marginal base for calculating insurance premiums to funds

In 2017, the maximum base for calculating contributions to the PFR and the FSS for temporary disability and in connection with motherhood (VNiM) did not change compared to 2016 and amounts to 796,000 rubles for contributions to the PFR, and 718,000 rubles to the FSS.

The maximum base for the calculation of contributions to the FFOMS and the FSS for insurance against accidents at work (“injury contributions”) has not been established. This means that these contributions are accrued on the entire amount of taxable payments accrued to the employee during the year.

Example 2 We calculate the base for insurance premiums in the PFR, FSS, FFOMS. The base for insurance premiums to the PFR, FSS, FFOMS from payments to an employee for January - September 2017 is calculated as shown in the table.

Month	Taxable payments for month,	Sum payments growing with start year, rub. (gr. 3 previous lines + gr. 2)	Base for accrual of contributions on an accrual basis from the beginning of the year, rub.
			In the FIU		In the FSS		In FFOMS (gr. 8
			Up to 796,000 inclusive (if gr. 3 less or equals 796,000, then gr. 4 = gr. 3; if gr. 3> 796,000, then gr. 4 = 796 000)	In part exceeding (gr. 3 - gr. 4)	At VNIM to inclusive (if gr. 3 less or equals 718,000, then gr. 6 = gr. 3; if gr. 3> 718,000, then gr. 6 = 718 000)	"Injury" (gr. 7 = gr. 3)
September

Calculation of contributions from employees' income

In 2017, insurance premiums to off-budget funds should be calculated as follows. Let's start with contributions to the FIU.

If payments to the employee, calculated on an accrual basis from the beginning of the year, do not exceed the income limit for calculating contributions to the Pension Fund, then the contribution rate to the Pension Fund is 22%. Contributions to the PFR from amounts that exceed the limit value (796,000 rubles) are charged at a rate of 10%.

Now oh contributions to the FSS of the Russian Federation. If payments to an employee, calculated on an accrual basis from the beginning of the year, do not exceed the income limit for calculating contributions to the FSS of the Russian Federation, then the social insurance contribution rate is 2.9%.

In 2017, the maximum amount of the base for calculating contributions to the FSS of the Russian Federation (in case of temporary disability and in connection with motherhood) is 718,000 rubles. (Decree of the Government of the Russian Federation of November 26, 2015 No. 1265).

From the amount exceeding the marginal base, contributions to social insurance are not paid.

From January 1, 2015 insurance contributions to FFOMS RF it is necessary to pay from all payments in favor of employees at a rate of 5.1%. The marginal base for calculating insurance premiums in the FFOMS has been canceled.

Thus, in 2017, the following general tariffs were established for the calculation of insurance premiums:

Which sheets and sections of the calculation in the RSV-1 form to fill out

All payers of insurance premiums making payments to individuals fill out the following mandatory sheets, sections and subsections of the Calculation:

• Title page;
• Section 1 "Summary data on the obligations of the payer of insurance premiums";
• Subsection 1.1 "Calculation of the amounts of contributions for compulsory pension insurance" of Appendix No. 1 to Section 1;
• Subsection 1.2 "Calculation of the amounts of contributions for compulsory health insurance" of Appendix No. 1 to Section 1;
• Annex No. 2 "Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood" to Section 1;
• Section 3 "Personalized information about the insured persons".

So, firms and individual entrepreneurs making payments to individuals must be included in the calculation of insurance premiums for 9 months of 2017 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums, approved by order of the Federal Tax Service of Russia dated 10.10. 16 No. ММВ-7-11/551):

• title page;
• section 1;
• subsections 1.1 and 1.2 of Appendix 1 to section 1;
• annex 2 to section 1;
• section 3.

In this composition, the calculation for 9 months of 2017 should be received by the Federal Tax Service, regardless of the activities carried out in the reporting period (letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11 / 6940).

The remaining sections and subsections are included in the Calculation if the relevant information is available.

So, for example, if in the reporting (billing) period the insured paid sick leave at the expense of social insurance, then he must also include Appendix No. 3 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with with the legislation of the Russian Federation to Section 1”.

Let us explain in the table the composition of the Calculation:

Calculation for 9 months: sections and who fills in the sections

	Who fills out
Title page	Filled in by all organizations and individual entrepreneurs
Sheet "Information about an individual who is not an individual entrepreneur"	Formed by individuals who are not individual entrepreneurs, if they did not indicate their TIN in the calculation
Section 1, subsections 1.1 and 1.2 of annexes 1 and 2 to section 1, section 3	Fill in all organizations and individual entrepreneurs who paid income to individuals from January 1 to September 30, 2017
Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1	Organizations and individual entrepreneurs transferring insurance premiums at additional rates
Appendices 5 - 8 to section 1	Organizations and individual entrepreneurs applying reduced tariffs (for example, conducting preferential activities on the simplified tax system)
Appendix 9 to section 1	Organizations and individual entrepreneurs that from January 1 to September 30, 2017 paid income to foreign employees or stateless employees temporarily staying in the Russian Federation
Appendix 10 to section 1	Organizations and individual entrepreneurs that paid income from January 1 to September 30, 2017 to students who worked in student groups
Annexes 3 and 4 to section 1	Organizations and individual entrepreneurs who paid hospital benefits, child benefits, etc. from January 1 to September 30, 2017 (that is, are associated with reimbursement from the Social Insurance Fund or payments from the federal budget)
Section 2 and Appendix 1 to Section 2	Heads of peasant farms

In what order to fill out the calculation in the form RSV-1

Calculation in the form RSV-1 must be filled in the following sequence.

Start filling out the title page.

Then form section 3 for each employee who was registered in the III quarter.

After that, fill in the Annexes to section 1.

And last but not least, Section 1.

At the same time, it is necessary to observe the ratios indicated in the table (clauses 7.1 - 7.3 of the Procedure for filling out the RSV-1 form, approved by resolution of the PFR Board of 16.01.14 No. 2p, registered by the Ministry of Justice of Russia on 18.02.14 No. 31344, hereinafter - the Procedure).

Section indicator 1	What should be equal to
Row 100 graphs	Corresponding columns of line 150 of Sec. 1 form RSV-1 for the last year
Line 110 column 3	The sum of lines 205 and 206 columns 3 of all subsections 2.1
Line 110 column 8	Sum of lines 214 columns 3 of all subsections 2.1
Line 120 column 3 (if this line is filled)	The line "Total recalculation amount" columns 6 sec. 4
Line 120 column 8 (if this line is filled)	The line "Total amount of recalculation" columns 14 sec. 4

Most policyholders will complete the calculation of insurance premiums for the 9th quarter of 2017 electronically using special accounting software services (for example, 1C).

In this case, the calculation is generated automatically based on the data that the accountant enters into the program.

However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes.

Let us explain the features of compiling each of the sections of the current calculation, as well as the sequence of filling them out in a step-by-step instruction.

STEP 1: Filling out the title page

Now you can fill out the title page of RSV-1 for 9 months of 2017.

On the title page, fill in all sections, with the exception of the subsection “To be completed by the PFR employee” (clause 4 of the Procedure).

On the title page of the calculation of insurance premiums for 9 months of 2017, it is necessary, in particular, to indicate the following indicators:

IFTS CODE

In the “Submitted to the tax authority (code)” field, enter the code of the tax authority to which the calculation of insurance premiums is submitted.

You can find out the value for a particular region on the website of the Federal Tax Service using the official service - https://service.nalog.ru/addrno.do

NAME

The name of the organization or full name of the individual entrepreneur on the title page indicate in accordance with the documents, without abbreviations.

Between words there is one free cell.

The sheet “Information about an individual who is not an individual entrepreneur” is filled in by citizens who submit a calculation for hired workers, if he did not indicate his TIN in the calculation. In this sheet, the employer indicates his personal data.

REPORTING PERIOD

In the field "Settlement (reporting) period (code)" indicate the code of the settlement (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums:

Therefore, in the calculation of insurance premiums for 9 months of 2017, the reporting period code will be “33”.

PRESENTATION PLACE CODE

As this code, show a numerical value indicating the affiliation of the IFTS, to which RSV is rented for 9 months quarter of 2017.

Approved codes are presented in the table:

	Where is the calculation
	At the place of residence of an individual who is not an entrepreneur
	At the place of residence of an individual entrepreneur
	At the place of residence of the lawyer who established the law office
	At the place of residence of a notary engaged in private practice
	At the place of residence of a member (head) of a peasant (farm) economy
	At the location of the Russian organization
	At the place of registration of the legal successor of the Russian organization
	At the place of registration of the Russian organization at the location of a separate subdivision
	At the location of a separate subdivision of a foreign organization in Russia
	By place of registration international organization in Russia

Refinement number

In the "Clarification number" field, enter "000" if this is the primary RSV-1 for 9 months. If you are updating the details of a previously submitted RSV-1, then note the serial number of the update (“001”, “002”, etc.).

OKVED

In the "Code of the type of economic activity" field, enter the main code of the type of economic activity according to the classifier.

At the same time, keep in mind that until January 1, 2017, two OKVED classifiers are valid: the old OK 029-2001 and the new OK 029-2014.

If the organization or individual entrepreneur was registered before July 11, 2016, then in the RSV-1 for 9 months, indicate the codes according to the classifier OK 029-2001 (clause 5.8 of the Procedure).

Those who are registered on July 11, 2016 or later can indicate codes according to the classifier OK 029-2014.

STEP 2: Completing Section 3

Section 3: Personal Accounting Information

Section 3 "Personalized information about insured persons" as part of the calculation of insurance premiums for 9 months of 2017 must be completed for all insured persons for July, August and September 2017, including those in favor of which payments were accrued for 9 months of 2017 within the framework of labor relations and civil law contracts.

Subsection 3.1 of section 3 shows the personal data of the insured person - the recipient of income: full name, TIN, SNILS, etc.

Subsection 3.2 of section 3 contains information on the amounts of payments calculated in favor of an individual, as well as information on accrued insurance premiums for compulsory pension insurance. Here is an example of filling out section 3.

Example 3 Payments were made to a citizen of the Russian Federation in the third quarter of 2017. The contributions to compulsory pension insurance accrued from them are formed as follows:

Note that for persons who did not receive payments for the last three months of the reporting period (July, August and September), subsection 3.2 of section 3 does not need to be filled out (clause 22.2 of the Procedure for filling out the calculation of insurance premiums).

Copies of section 3 of the calculation must be transferred to employees.

The term is five calendar days from the date when the person applied for such information.

Give each employee a copy of section 3, which contains information about him only.

If the calculations are submitted in electronic formats, then you will need to print paper duplicates.

Hand the extract from section 3 to the person also on the day of dismissal or termination of the civil law contract.

An extract must be prepared for the entire period of work starting from January 2017.

STEP 3: Completing Appendix 3 to Section 1

APPENDIX 3 TO SECTION 1: BENEFITS COSTS

In Appendix 3 to Section 1, record information on expenses for the purposes of compulsory social insurance (if there is no such information, then the application is not filled out, since it is not mandatory).

In this appendix, show only FSS benefits accrued in the reporting period.

The date of payment of the benefit and the period for which it is accrued do not matter.

For example, a benefit accrued at the end of September, and paid in October 2017, show in the calculation for 9 months.

Sick leave allowance, which is open in September and closed in October, is reflected only in the calculation for the year.

Benefits at the expense of the employer for the first three days of illness of the employee in Appendix 3 should not appear.

Enter all data into this application on a cumulative basis from the beginning of the year (clause 12.2 - 12.4 of the Order).

As for the filling itself, the lines of Appendix 3 to Section 1 must be formed as follows.

In column 1, indicate in lines 010 - 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick days, and in line 030 - maternity leave. In lines 060 - 062, indicate the number of employees who received benefits (clause 12.2 of the Procedure).

In column 2 we reflect (clause 12.3 of the Procedure):

• in lines 010 - 031 and 070 - the number of days for which benefits were accrued at the expense of the FSS;
• in lines 060 - 062 - number monthly benefits for child care. For example, if during all 9 months we paid benefits to one employee, put the number 9 on line 060;
• in lines 040, 050 and 090 - the number of benefits.

STEP 4: Filling out the subsections

Annexes 1 to Section 1

Pension and medical contributions: subsections 1.1 - 1.2 of Appendix 1 to Section 1

Appendix 1 to section 1 of the calculation includes 4 blocks:

• subsection 1.1 "Calculation of insurance premiums for compulsory pension insurance";
• subsection 1.2 "Calculation of insurance premiums for compulsory health insurance";
• subsection 1.3 "Calculation of the amounts of insurance premiums for compulsory pension insurance at an additional rate for certain categories of payers of insurance premiums specified in Article 428 of the Tax Code of the Russian Federation";
• subsection 1.4 "Calculation of the amount of insurance premiums for additional social security for members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations."

In line 001 "Payer's tariff code" of Appendix 1 to section 1, indicate the applicable tariff code.

In the calculation for 9 months of 2017, you need to include as many annexes 1 to section 1 (or individual subsections of this annex) as there are tariffs applied during the reporting period of 2017 (from January to September inclusive).

Let us explain the features of filling in the mandatory subsections.

Subsection 1.1: Pension Contributions

Subsection 1.1 is a required block. It contains the calculation of the taxable base for pension contributions and the amounts of insurance premiums for pension insurance. Let's explain the indicators of the lines of this section:

• line 010 - the total number of insured persons;
• line 020 - the number of individuals from whose payments you calculated insurance premiums in the reporting period (for 9 months of 2017);
• line 021 - the number of individuals from line 020, whose payments exceeded the maximum amount of the base for calculating pension contributions, (See "The maximum amount of the base for pension contributions in 2017");
• line 030 - the amount of accrued payments and remuneration in favor of individuals (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
• in line 040 we reflect the amounts:

Payments not taxed by pension contributions (Article 422 of the Tax Code of the Russian Federation);

Expenses that the contractor has documented, for example, under contracts for an author's order (clause 8, article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;

• line 050 - the basis for calculating pension contributions;
• line 051 - the base for calculating insurance premiums in amounts that exceed the maximum base value for each insured person in 2017, namely 876,000 rubles (clauses 3-6 of article 421 of the Tax Code of the Russian Federation);
• line 060 - amounts of calculated pension contributions, including:

On line 061 - from a base that does not exceed the limit value (876,000 rubles);

Line 062 - from a base that exceeds the limit value (876,000 rubles).

Record the data in subsection 1.1 as follows: indicate the data in total from the beginning of 2017, as well as for the last three months of the reporting period (July, August and September).

Subsection 1.2: Medical Contributions

Subsection 1.2 is a mandatory section.

It contains the calculation of the taxable base for health insurance premiums and the amount of health insurance premiums.

Here is the principle of forming lines:

• line 010 - the total number of insured persons for 9 months of 2017.
• line 020 - the number of individuals from whose payments you calculated insurance premiums;
• line 030 - the amount of payments in favor of individuals (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums on line 030 are not shown;
• on line 040 - the amount of payments:

Not subject to insurance premiums for compulsory health insurance (Article 422 of the Tax Code of the Russian Federation);

The amounts of expenses that the contractor has documented, for example, under contracts for an author's order (clause 8, article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amounts from paragraph 9 of Article 421 of the Tax Code of the Russian Federation.

Subsection 1.3 is completed if you pay insurance premiums for mandatory pension insurance at an additional rate, and subsection 1.4 - if from January 1 to September 30, 2017 you transferred insurance premiums for additional social security for members of civil aviation flight crews, as well as for certain categories employees of organizations of the coal industry.

STEP 5: Completing Appendix 2 to Section 1

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

Appendix 2 to section 1 calculates the amount of contributions for temporary disability and in connection with maternity.

The data is shown in the following section: total from the beginning of 2017 to September 30, as well as for July, August and September 2017.

In field 001 of Appendix No. 2, you must indicate the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with motherhood:

• "1" - direct payments of insurance coverage, if in the region pilot project FSS:

From July 1, 2017, in the pilot project for the payment of benefits under compulsory social insurance, directly territorial body Foundations are preparing to participate: Republic of Adygea, Republic of Altai, Republic of Buryatia, Republic of Kalmykia, Altai region, Primorsky Territory, Amur Region, Vologda Region, Omsk Region, Oryol Region, Magadan Region, Tomsk Region, Jewish Autonomous Region;

From July 1, 2018, the implementation of this pilot project will continue in the territories of the Republic of Sakha (Yakutia), the Trans-Baikal Territory, the Volgograd Region, the Vladimir Region, the Voronezh Region, the Ivanovo Region, the Kirov Region, Kemerovo region, Kostroma region, Kursk region, Ryazan region, Smolensk region, Tver region;

Since July 2019, the Republic of Dagestan, the Republic of Ingushetia, the Kabardino-Balkarian Republic, the Republic of Karelia, the Republic of Komi, the Republic of North Ossetia-Alania, the Udmurt Republic, the Republic of Khakassia, Chechen Republic, Chuvash Republic, Arkhangelsk region, Tula region, Yaroslavl region;

• "2" - offset system of insurance payments (when the employer pays the benefits, and then receives the necessary reimbursement (or offset) from the FSS).

• line 010 - the total number of insured persons for 9 months of 2017;
• line 020 - the amount of payments in favor of the insured persons. Payments that are not subject to insurance premiums are not shown in this line;
• line 030 summarizes in itself:

Amounts of payments not subject to insurance premiums for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation);

The amounts of expenses that the contractor has documented, for example, under contracts for an author's order (clause 8, article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amounts from paragraph 9 of Article 421 of the Tax Code of the Russian Federation;

• line 040 - the amount of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (that is, payments in excess of 755,000 rubles in respect of each insured person);
• on line 050 - show the basis for calculating insurance premiums for compulsory social insurance;
• line 051 shall include the basis for calculating insurance premiums from payments in favor of employees who are entitled to engage in pharmaceutical activities or are admitted to it (if they have an appropriate license). If there are no such employees, enter zeros.

Line 053 is filled in by individual entrepreneurs who apply the patent taxation system and make payments in favor of employees (with the exception of individual entrepreneurs who carry out the activities specified in the Tax Code of the Russian Federation (subparagraphs 19, 45-48, paragraph 2 of article 346.43 of the Tax Code of the Russian Federation) (subparagraph 9, paragraph 1, article 427 of the Tax Code of the Russian Federation).If there is no data, then put in zeros.

Line 054 is filled in by organizations and individual entrepreneurs paying income to foreigners temporarily staying in Russia. For this line, it is required to show the basis for calculating insurance premiums in terms of payments in favor of such employees (except for citizens from the EAEU). If there is nothing of the kind, zeros.

On line 060 - enter insurance premiums for compulsory social insurance. On line 070 - the cost of paying insurance coverage for compulsory social insurance, which is paid at the expense of the FSS. However, do not include benefits for the first three days of illness here (letter of the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11 / 25227). As for line 080, in it show the amounts that the FSS bodies reimbursed for sick leave, maternity benefits and other social benefits.

Show on line 080 only the amounts reimbursed from the FSS in 2017. Even if they refer to 2016.

As for line 090, it is logical to use the formula to determine the value of this line:

If you get the amount of contributions payable, put the code "1" in line 090. If the amount of expenses incurred turned out to be more than the assessed contributions, then include the code “2” in line 90.

STEP 6: Completing Section 1

Complete Section 1 last.

It should summarize the data that was reflected in sections 2, 3 and 4.

As a result, in section 1 you will have summarized the data for all the sections that you filled out first.

Section 1 "Summary of insurance premiums"

In section 1 of the calculation for 9 months of 2017, reflect the total indicators for the amount of insurance premiums payable.

The part of the document under consideration consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, temporary disability insurance premiums and some other deductions.

Also in this section, you will need to indicate the CCC by type of insurance premiums and the amount of insurance premiums for each CCC that are accrued payable in the reporting period.

Pension contributions

On line 020, indicate the CCC for contributions to compulsory pension insurance. On lines 030-033 - show the amount of insurance premiums for compulsory pension insurance that must be paid to the above CSC:

• on line 030 - for the reporting period on an accrual basis (from January to September inclusive);
• in lines 031-033 - for the last three months of the settlement (reporting) period (July, August and September).

Medical contributions

On line 040, indicate the BCC for contributions to compulsory health insurance. On lines 050-053 - allocate the amount of insurance premiums for compulsory health insurance that must be paid:

• on line 050 - for the reporting period (9 months) on an accrual basis (that is, from January to September);
• on lines 051-053 for the last three months of the reporting period (July, August and September).

Pension contributions at additional rates

On line 060, indicate the BCC for pension contributions at additional rates. On lines 070-073 - the amount of pension contributions at additional rates:

• on line 070 - for the reporting period (9 months of 2017) on an accrual basis (from January 1 to September 30);
• in lines 071 - 073 for the last three months of the reporting period (July, August and September).

Supplementary Social Security Contributions

On line 080, indicate the CCC for contributions to additional social security. On lines 090-093 - the amount of contributions for additional social security:

• on line 090 - for the reporting period (9 months of 2017) on an accrual basis (from January to September inclusive);
• on lines 091-093 for the last three months of the reporting period (July, August and September).

Social Security Contributions

On line 100, indicate the BCC for contributions to compulsory social insurance in case of temporary disability and in connection with motherhood. On lines 110-113 - the amount of contributions for compulsory social insurance:

• on line 110 - for 9 months of 2017 on an accrual basis (from January to September inclusive);
• on lines 111-113 for the last three months of the settlement (reporting) period (that is, for July, August and September).

On lines 120-123, indicate the amount of excess social insurance costs incurred:

• on line 120 - for 9 months of 2017
• on lines 121-123 - July, August and September 2017.

If there was no excess of expenses, then put zeros in this block.

You cannot fill in at the same time:

• lines 110 and lines 120;
• lines 111 and lines 121;
• lines 112 and lines 122;
• line 113 and line 123.

With this combination, the calculation for 9 months of 2017 does not will be tested at the IFNS.

The control ratios of the calculation indicators are given in the letter of the Federal Tax Service of Russia dated 13.03. 2017 No. BS-4-11/4371.

At the same time, in order to check the correctness of filling out section 1 of RSV-1 for 9 months of 2017, you can use the ratios indicated in the table (clause 7.1 - 7.3 of the Procedure):

Calculation of contributions from the entrepreneur's income

Unlike organizations, entrepreneurial employers pay contributions not only from the income of their employees, but also from their own income.

Individual entrepreneurs, lawyers, notaries engaged in private practice pay insurance premiums for themselves to the Pension Fund of the Russian Federation and FFOMS in fixed amounts.

From January 1, 2017, individual entrepreneurs transfer contributions to the tax office, which means that the tax office has more opportunities to check whether the individual entrepreneur has reduced taxes on personal insurance contributions correctly.

In 2017, the following rule applies:

If the annual income of the entrepreneur does not exceed 300,000 rubles, then fixed size contribution to the FIU is determined as follows:

The fixed amount of the contribution to the FFOMS is determined as follows:

It should be noted that despite the fact that from July 1, 2017, the minimum wage was increased to 7,800 rubles, when calculating a fixed payment for the year, it is necessary to use the indicator set on January 1 of the current year.

Thus, in 2017, in order to calculate insurance premiums, entrepreneurs use the minimum wage equal to 7,500 rubles.

Thus, fixed payment in the PFR in 2017 - 23,400 rubles (7,500 rubles × 26% × 12), in the FFOMS - 4,590 rubles. (7500 rubles × 5.1% × 12).

If the entrepreneur's income exceeds 300,000 rubles, then he will pay another 1% to the PFR from income exceeding this amount.

1% is calculated from income (sales income and non-operating income listed in Article 346.15 of the Tax Code of the Russian Federation) without reducing them to expenses.

This opinion was expressed by the Ministry of Finance (letter No. 03-11-11/17197 of March 27, 2015) for the following reasons.

When determining the object of taxation, "simplifiers" take into account sales income and non-operating income in the manner prescribed by paragraphs 1 and 2 of Article 148 of the Tax Code of the Russian Federation. The exception is income:

• under article 251 of the Tax Code of the Russian Federation;
• Individual entrepreneurs subject to personal income tax at the rates of 35% and 9%.

It follows from this that in order to calculate pension contributions from the amount of income of an entrepreneur - a “simplified” person, exceeding 300,000 rubles, only income should be taken into account without reducing them to expenses.

Moreover, regardless of what object of taxation applies IP.

The total amount of insurance premiums to the Pension Fund transferred for themselves by entrepreneurs with an income of more than 300,000 rubles is limited by the limit.

It is calculated like this:

In 2017, the specified limit is 187,200 rubles.

Therefore, if the income of an entrepreneur using the simplified tax system exceeded 300,000 rubles, then he calculates the amount of insurance premiums in the above manner, and then compares the amount received with maximum size insurance premiums that can be transferred to the Pension Fund of the Russian Federation (clause 9 of article 430 of the Tax Code of the Russian Federation, until January 1, 2017 - subparagraph 2 of clause 1.1 of article 14 of the Federal Law of July 24, 2009 No. Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, federal fund compulsory health insurance).

If the calculated fixed payment exceeds the maximum, 187,200 rubles are paid to the FIU.

If an entrepreneur registers with the tax office in the middle of the year, he determines the amount of insurance premiums based on the cost insurance year in proportion to the number of calendar months, starting from the month of commencement of activity.

For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.

Example 4 The registration certificate was issued to the entrepreneur on September 23, 2017. The minimum wage is 7500 rubles. The entrepreneur was active for 3 full months (October, November, December) and 8 days of September. September has 30 calendar days.

At the end of the year, he must pay:

• in the FIU - 6370 rubles. (23,400 rubles: 12 months × 3 months + 23,400 rubles: 12 months: 30 days × 8 days);
• in FFOMS - 1351.5 rubles. (4590 rubles: 12 months × 3 months + 4590 rubles: 12 months: 30 days x 8 days).

Audit Department of RIGHT WAYS LLC