Calculation of insurance premiums: reporting deadlines. Calculation of insurance premiums: deadlines for submitting reports RSV 1 to whom it should be submitted
Today, an individual entrepreneur, as well as a legal entity, is required to provide the Pension Fund (its territorial branch) not only with individual information, but also with a certificate in the RSV-1 form.
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This document contains a fairly large amount of information, the transfer of which is strictly required not only to the Pension Fund of the Russian Federation, but also to the Compulsory Medical Insurance Fund.
It is imperative to comply with the deadlines for submitting this document. Otherwise, the enterprise (or individual entrepreneur) will be fined - in accordance with the legislation in force in the Russian Federation.
Basic information
RSV-1 is a very important document. Any entrepreneur or head of an organization, regardless of the type of tax regime used, should be sure to familiarize themselves with all the basic provisions and information regarding this certificate.
This will avoid many problems, as well as unnecessary attention from the Federal Tax Service. Basic information you need to know:
- definitions;
- who should take the test;
- normative base.
Definitions
All kinds of concepts and definitions relating to are displayed in various regulatory documents, as well as current legislation.
This abbreviation has the following definition: “calculation of accrued and paid insurance premiums.” Moreover, contributions to the following funds are taken into account:
This document displays all amounts that were allocated for the following purposes:
The duration of the billing period for DAM-1 is 12 calendar months. The duration of the reporting periods is 12, 9, 6, 3 months.
In this case, this document must be submitted quarterly. All information is received on a cumulative basis from the very beginning of the calendar year.
The legislation defines the following deadlines for filing RSV-1:
If the organization was created in the middle of the year, then RSV-1 is also required to be submitted to it.
This must be done after the end of the quarter in which it was registered and began to conduct commercial activities and make contributions for individuals to the relevant funds.
Who should take it?
The list of organizations, as well as persons obligated to take the RSV-1, is announced in the legislation of the Russian Federation.
Thus, this document is required to be submitted to the Pension Fund of the Russian Federation within the established time frame:
Normative base
The regulatory framework relating to the document in the RSV-1 form is quite extensive. It includes the following:
- – this PP determines the amount of the amount, taking into account which insurance premiums are formed (for 2019, the amount was 624,000 rubles).
Over time, various amendments have been made to the regulatory framework. Most of them were included precisely in Federal Law No. 333 of December 2, 2013:
There is one important nuance - reduced tariffs apply only to certain types of activities and organizations:
- charitable;
- pharmacy;
- Individual entrepreneurs applying the patent taxation system.
However, the reduced rate can only be used until 2019. Also, the regulatory framework regarding RSV-1 should include:
Some amendments have been made to the laws - | |
Amendments have been made to laws No. 212-FZ, |
Pension legislation will soon be subject to reform. The most important change that will affect everyone (individual entrepreneurs and legal entities) is that it will be necessary to submit monthly RSV-1 calculations to the Pension Fund of the Russian Federation.
The innovation is necessary to track the wages of workers by age or who have retired due to other circumstances.
In the future, the Ministry of Labor plans to refuse pension payments to working pensioners at a certain salary level.
Existing submission methods
Certificate RSV-1 can be submitted:
- in electronic form;
- on paper.
There is one important nuance regarding the submission of this reporting. In paper form, filing RSV-1 is possible only if the company (or individual entrepreneur) has less than 25 people.
If this limit is exceeded, then it is necessary to create an electronic version of the document.
But even if the document is not submitted through a special system created for the circulation of important documents between government agencies and enterprises, the submitter is required to submit to the relevant authorities not only two printed paper copies of the RSV-1, but also an electronic document on a flash card.
Therefore, it is best to prepare everything you need in advance and perform the required calculations on a personal computer via Word or Excel.
There are also some differences regarding the place where this paper must be submitted. RSV-1 should be submitted:
If the enterprise is a structural division of a larger company and has its own balance sheet and current account, then they submit RSV-1 at the place of their actual location.
Check your report online
The formation of RSV-1 is not so simple. It is for this reason that a large number of different specialized resources have appeared on the Internet, allowing you to use various programs to check whether the form has been filled out correctly.
The most commonly used applications for this are:
- CheckXML.
- CheckXML-UFA.
Moreover, most of the resources use only current programs; the use of outdated ones is excluded.
If during the testing process any error was discovered in a document uploaded to the site, specialists collaborating with the resource will be able to help make all the necessary corrections - while confidentiality is guaranteed.
Video: insurance contributions to funds (PFR, Social Insurance Fund, Compulsory Medical Insurance)
Specialists from the Pension Fund of Russia, the Social Insurance Fund and the Federal Tax Service took part in the development of many such online verification tools. You should look for confirmation of this on the pages of the site.
Penalty for late provision of RSV-1
The legislation on the territory of the Russian Federation provides for a fine for failure to submit the RSV-1 form on time. Its size is not very large.
However, you should not miss reporting deadlines, since failure to submit calculations on time can lead to quite serious problems with the tax authorities.
For example, the Federal Tax Service may initiate a desk audit, perceiving failure to submit RSV-1 as an attempt by the enterprise to hide its income from the state.
Fines for failure to submit the RSV-1 form are as follows:
Legislative reforms also affected fines. Thus, from 2019, personalized accounting information must be included in the calculation of the form of the type in question.
For the absence of this information in the reporting documentation, a fine is again imposed, separately. Its size is 5% of the amount of contributions that were accrued over the last three months of the reporting period.
An important nuance regarding this fine is the absence of a minimum and maximum amount. This is very important to remember, as sometimes the amount may simply be unaffordable.
Therefore, it is best to provide the relevant authorities with all the required information in a timely manner. This will avoid serious financial losses.
At the same time, the Ministry of Labor prohibits penalties for one violation more than once. But there is no judicial practice regarding this situation.
Therefore, it is not yet clear how the territorial branches of the Pension Fund will behave in the presence of such fines.
Source/official document: Resolution of the Board of the Pension Fund of the Russian Federation 01/16/2014 No. 2p
Where to submit: To the Pension Fund at the place of residence, from January 1, 2017 - to the tax office
Delivery method: Paper or electronic
Frequency of delivery: Once a quarter at the end of the 1st quarter, half a year, 9 months and one year.
Must be submitted by: A paper copy of the report must be submitted no later than 02/15/2017. For electronic reporting, the deadline for submission is slightly extended; it can be submitted no later than 02/20/2017.
Penalty for late submission: The minimum fine is 1000 rubles, and the maximum is 30% of the amount of insurance payments accrued over the last 3 months.Document's name: Form RSV-1 2016
Format: xls
Size: 245 kbDownload Print Preview Bookmark
Form RSV 1 (stands for calculation of insurance premiums) was approved by Resolution of the Board of the Pension Fund of the Russian Federation on January 16, 2014 No. 2p. The resolution also regulates the procedure and principles for its preparation. The report is essentially a calculation of accrued and paid contributions for compulsory pension insurance and health insurance. All insurance premium payers are required to prepare this report, regardless of whether they carried out business activities in the reporting period or not. The report consists of a title page and 6 sections. However, not everyone needs to fill out all sections, but only if the relevant indicators are available. Only the title page and sections 1, 2.1 and 6 are required.
RSV-1 is essentially a form that combines 2 types of reporting. It displays personalized accounting information for each insured person. This report is a single document that reflects information on the calculation base, calculation and payment of contributions for compulsory insurance.
The report is required to be submitted by all enterprises, organizations and their branches, separate divisions (having a separate balance sheet and current account) from the moment of creation. Individuals who are individual entrepreneurs, lawyers, private notaries and detectives must report when hiring employees. If an entrepreneur does not have employees and is not registered with the Pension Fund as an insurer, he does not need to submit a RSV 1 report.
Frequency of delivery
The calculation should be prepared and submitted once a quarter at the end of the 1st quarter, half a year, 9 months and one year.
Deadline for delivery of RSV-1 for 2016 (for the 4th quarter and for the year)
Separately for the last quarter of 2016, the form is not submitted, although the final report sometimes mistakenly called RSV 1 for the 4th quarter. Its correct name is RSV-1 for 2016, since it includes accrual indicators not only for the last quarter, but also for all reporting quarters of the year. It should be borne in mind that the legislation of the Russian Federation provides: if the end day of the deadline for submitting a report falls on a weekend or holiday, then the day of completion of the deadline is postponed to the next working day that follows it.
A paper copy of the report must be submitted no later than 02/15/2017.
For reporting in electronic form, the deadline for submission has been slightly extended; it can be submitted no later than 02/20/2017. You must download the RSV-1 form for free on our website, fill it out and submit it.
Where to submit RSV-1 for 2016
The electronic form of the RSV-1 report is required to be submitted by payers whose average number of employees for 2016 is 25 people or more. All other payers can provide reporting in one of the ways, at their own discretion: either in paper form or electronically.
The report for 2016, as before, should be submitted to the relevant territorial divisions of the Pension Fund at the location of the enterprise or at the place of residence of the entrepreneur. It should be borne in mind that this is the last time funds accept reporting of this type. From January 1, 2017, the functions of administering insurance pension payments are transferred to the tax authorities, which will subsequently accept reports. At the same time, primary and updated reporting for reporting periods up to 2017 will continue to be provided to the Pension Fund.
Penalty for late delivery
Penalties are provided for late submission of the RSV-1 form. The minimum fine is 1000 rubles, and the maximum is 30% of the amount of insurance payments accrued over the last 3 months. For each month of delay, the amount of the fine is 5% of the amount of insurance amounts payable. In this case, an incomplete month is rounded up to one whole month.
New form of form RSV-1
Based on the results of 2016, a report is submitted in the same form that was used for reports for the period of 9 months of 2016. The RSV-1 form was put into effect in January 2014 and is used for the last time when submitting reports based on the results of 2016.
From the first quarter of 2017, new reporting will be introduced, the form of which has already been approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. This is due to the transfer of the administration of insurance payments under the control of the tax service, which is provided for by Federal Laws of July 3, 2016 No. 243 FZ and 250 FZ. For this reason, based on the results of the 1st quarter of 2017, payers will already need to report to the Federal Tax Service using new forms.
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In order to submit reports on insurance premiums for the 4th quarter of 2017, entrepreneurs and organizations need to use a certain form of document, and therefore it is important to find out whether the calculation form has changed or not. From the article you will get the answer to this question.
Deadlines for the DAM submission for 2017
Before looking at the document form, let us remind you of the deadlines for submitting insurance premium calculations in 2017 - 2018:
- before May 2, 2017 - for the 1st quarter of 2017;
- until July 31, 2017 - for the first half of 2017;
- until October 30, 2017 - for 9 months of 2017;
- until January 30, 2018 - for the 4th quarter of 2017.
Some deadlines for submitting calculations for insurance premiums are postponed to other days due to the fact that the deadlines fall on holidays (weekends), for example:
- payment due for the 1st quarter of 2017 is postponed from April 30, 2017 (Sunday) to May 2, 2017 (Tuesday) - this is the first working day after May 1;
- the submission of accounts for the first half of 2017 is postponed from July 30, 2017 (Sunday) to July 31, 2017 (Monday).
As for the calculation of insurance premiums for 9 months and for the 4th quarter of 2017, there are no postponements, and the deadlines for submitting reports are not shifted to other days.
Deadlines for the DAM submission for the 4th quarter of 2017
As already mentioned, the calculation of insurance premiums for the 4th quarter of 2017 must be submitted no later than January 30, 2018. This day falls on Tuesday.
Failure to comply with the deadline for submitting the document may result in a fine of 5% of the amount of insurance premiums for the period 2017 (for each month of late payment, full or incomplete). Such liability will arise if the organization or individual entrepreneur does not have time to pay the fees before January 30, 2018.
If there are no debts on insurance premiums, but the payment for insurance premiums is not submitted within the deadline established by law, then tax inspectors can charge a minimum fine of 1,000 rubles.
This is stated in Article 119 of the Tax Code of the Russian Federation (clause 1).
If you are late in submitting your report for the 4th quarter of 2017, you will have to pay the arrears. In such a situation, the amount of the fine will be minimal (based on the letter of the Federal Tax Service No. GD-4-11/22730 dated November 9, 2017).
New control ratios in the DAM for the 4th quarter of 2017
Filling out the DAM for the 4th quarter of 2017 involves taking into account new control ratios. Let us recall that the list of grounds has been expanded, according to which the Federal Tax Service has the right to recognize the calculation of insurance premiums as not provided. New conditions for a document to be considered unsubmitted are contained in Article 431 of the Tax Code of the Russian Federation (paragraph 2, paragraph 7).
The adjustments boil down to the fact that errors in Section 3 for each individual are not acceptable in some indicators. For convenience, we present them in the form of a table:
Count
Filling
the amount of payments (other remuneration) for each of the last 3 months of the reporting (calculation) period
the basis for calculating contributions to pension insurance within the limits of each of the last 3 months of the reporting (calculation) period
the amount of contributions to pension insurance within the limit for each of the last 3 months of the reporting (calculation) period
totals (columns 210 + 220 + 240)
base for calculating contributions to pension insurance in accordance with the additional tariff for each of the last 3 months of the reporting (calculation) period
the amount of contributions to pension insurance in accordance with the additional tariff for each of the last 3 months of the reporting (calculation) period
totals (columns 280 + 290)
Please note that the summary information in the columns listed above in the table regarding all individuals must correspond to the summary data that is reflected in subsections 1.1 and 1.3.
What form should I use to submit calculations for insurance premiums for the 4th quarter of 2017?
Order of the Federal Tax Service No. ММВ-7-11/551 dated October 10, 2016 approved the form for calculating insurance premiums, which must be submitted by individual entrepreneurs, as well as organizations that are policyholders. This form is used starting from the submission of the DAM for the 1st quarter of 2017.
This form must be filled out to submit calculations for all periods of 2017. Order No. ММВ-7-11/551 contains the procedure for filling out the document and its electronic form.
In what form should I submit the DAM in 2018: new or old?
The new form of the DAM has already been developed by employees of the Federal Tax Service of the Russian Federation. The document form is available on the Unified Portal for posting draft legal acts.
It is important to note that the form for calculating insurance premiums developed by the Federal Tax Service does not require a new form, but a new edition of the existing DAM form.
We can highlight some of the main adjustments made by the Federal Tax Service to the updated DAM form, namely:
1. New fields have been added to Appendix 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”.
2. There is no application containing data on the use of the reduced tariff established for the period until 2018.
3. The “Payer tariff code” field has been added to Appendix 2 to Section 1.
4. A new attribute called “Adjustment Type” has been added to Section 3 of the document (for personalized data of individuals). You will need to indicate which calculation is being submitted:
- original;
- corrective;
- canceling.
In addition to these changes, the updated version of the DAM form should not contain digital indicators with a minus sign.
In accordance with the draft, the order of the Federal Tax Service of the Russian Federation will come into force starting from 01/01/2018. The updated DAM form will need to be used to submit payments for the 1st quarter of 2018 (that is, before May 3, 2018).
To submit a calculation for the 4th quarter of 2017 by January 30, 2018, you must use the old document form. This rule applies to both paper and electronic report formats.
RSV form for the 4th quarter of 2017
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Form RSV-1
Home → Reporting → Reporting to the Pension Fund → Form RSV-1
Payers of insurance premiums who make payments to individuals provide the RSV-1 form and individual information (so-called personalized reporting) to their territorial branch of the Pension Fund.
Full name of the RSV-1 form - Calculation of accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation, insurance contributions for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds by payers of insurance premiums making payments and other remuneration to individuals.
The DAM-1 calculation reflects accrued and paid amounts for:
– SSP (insurance part of pension)
– PPP (funded part of pension)
– FFOMS (Federal Compulsory Medical Insurance Fund)
– TFOMS (territorial compulsory health insurance funds)The calculation period for RSV-1 is a calendar year.
Reporting periods are the first quarter, half a year, nine months, and a year. RSV-1 is submitted quarterly, the data is cumulative from the beginning of the year.
Deadline for submitting RSV-1: before the 15th day of the second month following the reporting period:
the deadline for submitting RSV-1 for the 1st quarter is May 15;
the deadline for submitting RSV-1 for the six months is until August 15;
the deadline for submitting RSV-1 9 months is until November 15;
The deadline for submitting RSV-1 for the year is February 15.Organizations created in the middle of the year submit their first reports after the end of the quarter in which the organization was created.
For example, if an organization was created on April 14 (this is the second quarter), then the first reports to the Pension Fund are submitted half a year before August 15.
Please note: despite the fact that the organization was created on April 14, reporting is submitted for six months: from January 1 to June 30.
RSV-1 is provided to the territorial office of the Pension Fund in paper form (in 2 copies) with simultaneous provision of information on electronic media (on a floppy disk or flash drive).
RSV-1 and personalized accounting are submitted to the Pension Fund at the same time. You cannot submit RSV-1 separately without submitting personalized records. Exception: delivery of zero RSV-1. In this case, fund employees do not require zero individual information.
Examples of filling out RSV-1
Directory of tariff codes for insurance premium payers.
An example of calculating RSV-1 for the 1st quarter of 2011.
An example of calculating DAM-1 for the first half of 2011.
An example of calculating RSV-1 for 9 months of 2011.RSV-1 in electronic form
In 2012, payers whose average number of employees for the previous calendar year was more than 50 people, as well as newly created organizations whose number of employees exceeds this limit, must submit RSV-1 in electronic form with an electronic digital signature.
Until what date is RSV-1 due for the 3rd quarter of 2016?
RSV-1 due date in 2016
Legal entities are required to fill out and submit a report to the RSV-1 pension fund quarterly if records are kept in an organization or with an entrepreneur registered as an employer. Even if in 2016 the organization did not pay salaries or pay other income to individuals.
The deadline for submitting RSV-1 to the Pension Fund depends on how you plan to fill out and submit the calculation. Form RSV-1 PFR was approved by Resolution of the PFR Board dated January 16, 2014 No. 2p (as amended by Resolution No. 194p dated June 4, 2015). You have already filled out this form when you reported for the half-year and 1st quarter of 2016.
RSV-1 for the 3rd quarter of 2016: deadlines for submitting the report
The general rules are as follows. If you fill out a report on paper and bring it in person to the Pension Fund, the form must be submitted no later than the 15th day of the second month following the reporting period (clause 1, part 9, article 15 of the Federal Law of July 24, 2009 No. 212-FZ, hereinafter referred to as the Law No. 212-FZ).
Thus, the deadline for submitting the paper form RSV-1 for the 3rd quarter of 2016 will be November 15, 2016.
The deadlines for electronic reports are different. Form RSV-1 PFR in electronic form via the Internet should be sent to the pension fund no later than the 20th day of the second month following the reporting period.
So the last day for submitting the electronic RSV-1 report to the Pension Fund for the 3rd quarter of 2016 will be November 21. Since November 20, 2016 is Sunday, the deadline is postponed to the next working day (Part 7, Article 4 of Law No. 212-FZ).
Submission of the RSV-1 report for the 3rd quarter of 2016 in the table
Who is required to report electronically via the Internet?
If your company had an average number of employees over the past 2015 of more than 25 people, you are required to submit the RSV-1 PFR form only in electronic form (Part 10, Article 15 of Law No. 212-FZ). The same obligation applies to organizations that registered in the current year, but paid income to more than 25 employees or other individuals.
Pay attention to this moment. If by law you are required to report electronically, but submitted your calculation on paper, you face a fine. The fine for such a violation is 200 rubles. (Part 2 of Article 46 of Law No. 212-FZ).
If your company paid 25 or fewer employees both last year and this year, you have a choice. You can fill out the RSV-1 calculation on paper. It can be brought to the pension fund in person or sent by mail. You also have the right to fill out the electronic calculation of the RSV-1 Pension Fund and send it to the pension fund via telecommunication channels.
What fines will be imposed for violating the deadline for submitting the RSV-1 report to the Pension Fund of Russia in 2016?
If you submit the RSV-1 report after the deadline, your company or entrepreneur will face a fine (Part 1 of Art.
46 of Law No. 212-FZ). The amount of the fine depends on the amount of contributions accrued over the last 3 months and the duration of the delay. So, if you are late with the report for the 3rd quarter, the fine will be calculated from the contributions due for July - September 2016. The fine is equal to 5% of the amount of contributions due for each full and partial month of delay. In this case, the minimum amount of the fine is 1000 rubles, and the maximum is 30% of the accrued contributions for the last 3 months. Thus, for an overdue zero payment, you will be charged a minimum fine of 1,000 rubles.
For late reporting, officials of your organization will also be fined: director or chief accountant. The administrative fine ranges from 300 to 500 rubles. (Part 2 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).
By the way, fines are also threatened for unreliable or incomplete personal accounting information in the RSV-1 calculation of the Pension Fund of Russia. If, during a desk audit, the Pension Fund discovers that you have filled out section 6 of the report incorrectly, the pension pension provider may, in court, collect from the policyholder a fine in the amount of 5% of the amount of pension contributions accrued for payment (Article 17 of the Federal Law of 01.04.96 No. 27-FZ ). The basis for calculating the fine is contributions for three months of the reporting period for which false (incomplete) information is provided.
According to the judges, the fine should be assessed only based on the amount of contributions from the income of employees in respect of whom errors were made. The total amount of insurance premiums accrued for the entire organization cannot be the basis for calculating the fine (determination of the Supreme Arbitration Court of the Russian Federation dated April 28, 2011 No. VAS-4911/14, resolution of the Moscow District Arbitration Court dated February 24, 2015 No. F05-702/2015, FAS West Siberian District dated February 11, 2014 No. A75-1595/2013).
Based on materials from: www.26-2.ru
Source/official document: Resolution of the Board of the Pension Fund of the Russian Federation 01/16/2014 No. 2p
Where to submit: To the Pension Fund at the place of residence, from January 1, 2017 - to the tax office
Delivery method: Paper or electronic
Frequency of delivery: Once a quarter at the end of the 1st quarter, half a year, 9 months and one year.
Must be submitted by: A paper copy of the report must be submitted no later than 02/15/2017. For electronic reporting, the deadline for submission is slightly extended; it can be submitted no later than 02/20/2017.
Penalty for late submission: The minimum fine is 1000 rubles, and the maximum is 30% of the amount of insurance payments accrued over the last 3 months.Document's name: Form RSV-1 2016
Format: xls
Size: 245 kbWhat is the RSV-1 form, explanation
Form RSV 1 (stands for calculation of insurance premiums) was approved by Resolution of the Board of the Pension Fund of the Russian Federation on January 16, 2014 No. 2p. The resolution also regulates the procedure and principles for its preparation. The report is essentially a calculation of accrued and paid contributions for compulsory pension insurance and health insurance. All insurance premium payers are required to prepare this report, regardless of whether they carried out business activities in the reporting period or not. The report consists of a title page and 6 sections. However, not everyone needs to fill out all sections, but only if the relevant indicators are available. Only the title page and sections 1, 2.1 and 6 are required.
RSV-1 is essentially a form that combines 2 types of reporting. It displays personalized accounting information for each insured person. This report is a single document that reflects information on the calculation base, calculation and payment of contributions for compulsory insurance.
The report is required to be submitted by all enterprises, organizations and their branches, separate divisions (having a separate balance sheet and current account) from the moment of creation. Individuals who are individual entrepreneurs, lawyers, private notaries and detectives must report when hiring employees. If an entrepreneur does not have employees and is not registered with the Pension Fund as an insurer, he does not need to submit a RSV 1 report.
Frequency of delivery
The calculation should be prepared and submitted once a quarter at the end of the 1st quarter, half a year, 9 months and one year.
Deadline for delivery of RSV-1 for 2016 (for the 4th quarter and for the year)
Separately for the last quarter of 2016, the form is not submitted, although the final report sometimes mistakenly called RSV 1 for the 4th quarter. Its correct name is RSV-1 for 2016, since it includes accrual indicators not only for the last quarter, but also for all reporting quarters of the year. It should be borne in mind that the legislation of the Russian Federation provides: if the end day of the deadline for submitting a report falls on a weekend or holiday, then the day of completion of the deadline is postponed to the next working day that follows it.
A paper copy of the report must be submitted no later than 02/15/2017. For electronic reporting, the deadline for submission is slightly extended; it can be submitted no later than 02/20/2017. You must download the RSV-1 form for free on our website, fill out and submit.
Where to submit RSV-1 for 2016
The electronic form of the RSV-1 report is required to be submitted by payers whose average number of employees for 2016 is 25 people or more. All other payers can provide reporting in one of the ways, at their own discretion: either in paper form or electronically.
The report for 2016, as before, should be submitted to the relevant territorial divisions of the Pension Fund at the location of the enterprise or at the place of residence of the entrepreneur. It should be borne in mind that this is the last time funds accept reporting of this type. From January 1, 2017, the functions of administering insurance pension payments are transferred to the tax authorities, which will subsequently accept reports. At the same time, primary and updated reporting for reporting periods up to 2017 will continue to be provided to the Pension Fund.
Penalty for late delivery
Penalties are provided for late submission of the RSV-1 form. The minimum fine is 1000 rubles, and the maximum is 30% of the amount of insurance payments accrued over the last 3 months. For each month of delay, the amount of the fine is 5% of the amount of insurance amounts payable. In this case, an incomplete month is rounded up to one whole month.
RSV-1 due date in 2016
Legal entities are required to fill out and submit a report to the RSV-1 pension fund quarterly if records are kept in an organization or with an entrepreneur registered as an employer. Even if in 2016 the organization did not pay salaries or pay other income to individuals.
The deadline for submitting RSV-1 to the Pension Fund depends on how you plan to fill out and submit the calculation. Form RSV-1 PFR was approved by Resolution of the PFR Board dated January 16, 2014 No. 2p (as amended by Resolution No. 194p dated June 4, 2015). You have already filled out this form when you reported for the half-year and 1st quarter of 2016.
RSV-1 for the 3rd quarter of 2016: deadlines for submitting the report
The general rules are as follows. If you fill out a report on paper and bring it in person to the Pension Fund, the form must be submitted no later than the 15th day of the second month following the reporting period (clause 1, part 9, article 15 of the Federal Law of July 24, 2009 No. 212-FZ, hereinafter referred to as the Law No. 212-FZ).
Thus, the deadline for submitting the paper form RSV-1 for the 3rd quarter of 2016 will be November 15, 2016.
The deadlines for electronic reports are different. Form RSV-1 PFR in electronic form via the Internet should be sent to the pension fund no later than the 20th day of the second month following the reporting period.
So the last day for submitting the electronic RSV-1 report to the Pension Fund for the 3rd quarter of 2016 will be November 21. Since November 20, 2016 is Sunday, the deadline is postponed to the next working day (Part 7, Article 4 of Law No. 212-FZ).
Submission of the RSV-1 report for the 3rd quarter of 2016 in the table
Who is required to report electronically via the Internet?
If your company had an average number of employees over the past 2015 of more than 25 people, you are required to submit the RSV-1 PFR form only in electronic form (Part 10, Article 15 of Law No. 212-FZ). The same obligation applies to organizations that registered in the current year, but paid income to more than 25 employees or other individuals.
Pay attention to this moment. If by law you are required to report electronically, but submitted your calculation on paper, you face a fine. The fine for such a violation is 200 rubles. (Part 2 of Article 46 of Law No. 212-FZ).
If your company paid 25 or fewer employees both last year and this year, you have a choice. You can fill out the RSV-1 calculation on paper. It can be brought to the pension fund in person or sent by mail. You also have the right to fill out the electronic calculation of the RSV-1 Pension Fund and send it to the pension fund via telecommunication channels.
What fines will be imposed for violating the deadline for submitting the RSV-1 report to the Pension Fund of Russia in 2016?
If you submit the RSV-1 report after the deadline, your company or entrepreneur will face a fine (Part 1 of Art.
Deadlines for submitting a unified calculation of insurance premiums in 2018
46 of Law No. 212-FZ). The amount of the fine depends on the amount of contributions accrued over the last 3 months and the duration of the delay. So, if you are late with the report for the 3rd quarter, the fine will be calculated from the contributions due for July - September 2016. The fine is equal to 5% of the amount of contributions due for each full and partial month of delay. In this case, the minimum amount of the fine is 1000 rubles, and the maximum is 30% of the accrued contributions for the last 3 months. Thus, for an overdue zero payment, you will be charged a minimum fine of 1,000 rubles.
For late reporting, officials of your organization will also be fined: director or chief accountant. The administrative fine ranges from 300 to 500 rubles. (Part 2 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).
By the way, fines are also threatened for unreliable or incomplete personal accounting information in the RSV-1 calculation of the Pension Fund of Russia. If, during a desk audit, the Pension Fund discovers that you have filled out section 6 of the report incorrectly, the pension pension provider may, in court, collect from the policyholder a fine in the amount of 5% of the amount of pension contributions accrued for payment (Article 17 of the Federal Law of 01.04.96 No. 27-FZ ). The basis for calculating the fine is contributions for three months of the reporting period for which false (incomplete) information is provided.
According to the judges, the fine should be assessed only based on the amount of contributions from the income of employees in respect of whom errors were made. The total amount of insurance premiums accrued for the entire organization cannot be the basis for calculating the fine (determination of the Supreme Arbitration Court of the Russian Federation dated April 28, 2011 No. VAS-4911/14, resolution of the Moscow District Arbitration Court dated February 24, 2015 No. F05-702/2015, FAS West Siberian District dated February 11, 2014 No. A75-1595/2013).
Based on materials from: www.26-2.ru
In order to submit reports on insurance premiums for the 4th quarter of 2017, entrepreneurs and organizations need to use a certain form of document, and therefore it is important to find out whether the calculation form has changed or not. From the article you will get the answer to this question.
Deadlines for the DAM submission for 2017
Before looking at the document form, let us remind you of the deadlines for submitting insurance premium calculations in 2017 - 2018:
- before May 2, 2017 - for the 1st quarter of 2017;
- until July 31, 2017 - for the first half of 2017;
- until October 30, 2017 - for 9 months of 2017;
- until January 30, 2018 - for the 4th quarter of 2017.
Some deadlines for submitting calculations for insurance premiums are postponed to other days due to the fact that the deadlines fall on holidays (weekends), for example:
- payment due for the 1st quarter of 2017 is postponed from April 30, 2017 (Sunday) to May 2, 2017 (Tuesday) - this is the first working day after May 1;
- the submission of accounts for the first half of 2017 is postponed from July 30, 2017 (Sunday) to July 31, 2017 (Monday).
As for the calculation of insurance premiums for 9 months and for the 4th quarter of 2017, there are no postponements, and the deadlines for submitting reports are not shifted to other days.
Deadlines for the DAM submission for the 4th quarter of 2017
As already mentioned, the calculation of insurance premiums for the 4th quarter of 2017 must be submitted no later than January 30, 2018.
Deadlines for submitting reports to the Pension Fund for all employers
This day falls on Tuesday.
Failure to comply with the deadline for submitting the document may result in a fine of 5% of the amount of insurance premiums for the period 2017 (for each month of late payment, full or incomplete). Such liability will arise if the organization or individual entrepreneur does not have time to pay the fees before January 30, 2018.
If there are no debts on insurance premiums, but the payment for insurance premiums is not submitted within the deadline established by law, then tax inspectors can charge a minimum fine of 1,000 rubles. This is stated in Article 119 of the Tax Code of the Russian Federation (clause 1).
If you are late in submitting your report for the 4th quarter of 2017, you will have to pay the arrears. In such a situation, the amount of the fine will be minimal (based on the letter of the Federal Tax Service No. GD-4-11/22730 dated November 9, 2017).
New control ratios in the DAM for the 4th quarter of 2017
Filling out the DAM for the 4th quarter of 2017 involves taking into account new control ratios. Let us recall that the list of grounds has been expanded, according to which the Federal Tax Service has the right to recognize the calculation of insurance premiums as not provided. New conditions for a document to be considered unsubmitted are contained in Article 431 of the Tax Code of the Russian Federation (paragraph 2, paragraph 7).
The adjustments boil down to the fact that errors in Section 3 for each individual are not acceptable in some indicators. For convenience, we present them in the form of a table:
Count
Filling
the amount of payments (other remuneration) for each of the last 3 months of the reporting (calculation) period
the basis for calculating contributions to pension insurance within the limits of each of the last 3 months of the reporting (calculation) period
the amount of contributions to pension insurance within the limit for each of the last 3 months of the reporting (calculation) period
totals (columns 210 + 220 + 240)
base for calculating contributions to pension insurance in accordance with the additional tariff for each of the last 3 months of the reporting (calculation) period
the amount of contributions to pension insurance in accordance with the additional tariff for each of the last 3 months of the reporting (calculation) period
totals (columns 280 + 290)
Please note that the summary information in the columns listed above in the table regarding all individuals must correspond to the summary data that is reflected in subsections 1.1 and 1.3.
What form should I use to submit calculations for insurance premiums for the 4th quarter of 2017?
Order of the Federal Tax Service No. ММВ-7-11/551 dated October 10, 2016 approved the form for calculating insurance premiums, which must be submitted by individual entrepreneurs, as well as organizations that are policyholders. This form is used starting from the submission of the DAM for the 1st quarter of 2017.
This form must be filled out to submit calculations for all periods of 2017. Order No. ММВ-7-11/551 contains the procedure for filling out the document and its electronic form.
In what form should I submit the DAM in 2018: new or old?
The new form of the DAM has already been developed by employees of the Federal Tax Service of the Russian Federation. The document form is available on the Unified Portal for posting draft legal acts. It is important to note that the form for calculating insurance premiums developed by the Federal Tax Service does not require a new form, but a new edition of the existing DAM form.
We can highlight some of the main adjustments made by the Federal Tax Service to the updated DAM form, namely:
1. New fields have been added to Appendix 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”.
2. There is no application containing data on the use of the reduced tariff established for the period until 2018.
3. The “Payer tariff code” field has been added to Appendix 2 to Section 1.
4. A new attribute called “Adjustment Type” has been added to Section 3 of the document (for personalized data of individuals). You will need to indicate which calculation is being submitted:
- original;
- corrective;
- canceling.
In addition to these changes, the updated version of the DAM form should not contain digital indicators with a minus sign.
In accordance with the draft, the order of the Federal Tax Service of the Russian Federation will come into force starting from 01/01/2018. The updated DAM form will need to be used to submit payments for the 1st quarter of 2018 (that is, before May 3, 2018).
To submit a calculation for the 4th quarter of 2017 by January 30, 2018, you must use the old document form. This rule applies to both paper and electronic report formats.
What deadlines for submitting the DAM in 2018 are considered relevant? Will there be any changes compared to 2017? Let's figure out who exactly submits this report to the control authorities, and how the deadline for submitting the DAM will change depending on weekends and public holidays.
Regulatory deadline for submitting the DAM in 2018.
Separately, it should be clarified that the calculation and reporting period for insurance premiums in 2018 is a year (calendar) and quarters. At the same time, the reporting period of the DAM is reflected on an accrual basis, that is, based on data for the 1st quarter, half a year and 9 months. (Article 423 of the Tax Code of the Russian Federation). The general deadline for delivery is set in clause 7 of Art. 431 Tax Code of the Russian Federation. Namely, the DAM report in 2018 is submitted quarterly before the 30th day of the calendar month of the reporting/accounting period. The filing authority is the territorial division of the Federal Tax Service.
What affects the deadline for submitting the RSV?
Despite the above, a report in the DAM form is often submitted a little later than the designated date on completely legal grounds. We are talking about the so-called postponements of deadlines for submitting information due to the officially approved deadline falling on state holidays or weekends. The legislative regulations for calculating the deadlines for submitting reports are regulated according to the norms of paragraph 7 of Art. 6.1 NK. It is defined here that if the last date coincides with an official weekend or holiday, the next working date is recognized as the deadline.
Additionally, in order to understand exactly when you need to take the DAM, you should take into account the vacation rules for citizens adopted annually by the Government of the Russian Federation. Holiday dates are approved by the Government - for 2018, Resolution No. 1250 of October 14, 2017 is in force. For reference, you can use the information presented in production calendars, which detail when workers work and when they can rest.
Submission of the DAM in 2018 - deadlines taking into account postponements
To increase the efficiency of working hours, several transfers on weekends were approved for 2018. The relevant norms are regulated by the Government in Decree No. 1250 of October 14, 2017. Within the framework of the topic under consideration, the following transfers are significant:
- From 01/07/18 (Sunday) to 05/02/18 (Wednesday).
- From 04/28/18 (Saturday) to 04/30/18 (Monday).
Current deadlines for submitting the report in 2018:
- RSV for the 1st quarter of 2018 - the due date according to the general rules is 04/30/18, but due to the official postponement of the holiday from April 28 to April 30, as well as taking into account the May holidays (1st and May 2nd) the deadline for submitting the form will be 05/03/18.
- DAM for the 2nd quarter of 2018 (half-year) - data must be submitted by 07/30/18.
- RSV for the 3rd quarter of 2018 (9 months) - SV payers should report no later than 10/30/18.
- DAM for the 4th quarter of 2018 (year) – the deadline for submitting the DAM for the 4th quarter of 2018, that is, based on the results of the calendar year 2018, falls on 01/30/19.
As you can see, the deadline for submitting the DAM for 2018 does not differ from the rules for submitting reports for interim periods. The provision of annual data is also given 30 days after the end of the calendar period. This procedure operates by analogy with how previously, when submitting the previous DAM form, the settlement period in the Pension Fund of the Russian Federation was determined - this is a year (clause 1 of Article 10 of the repealed Law No. 212-FZ of July 24, 2009). And according to the norms of Art. 423 of the Tax Code of the Russian Federation also preserves the duration of the reporting and settlement periods.