When during the year the organization does not conduct activities and does not pay salaries to its employees, tax authorities required to submit a zero report on insurance premiums. In the article, we will consider in detail who should submit and how to fill out a zero report on insurance premiums in 2018.

Who needs to submit insurance premiums?

The obligation to submit a calculation of insurance premiums is assigned to:

• Organizations (including foreign companies operating in Russia), as well as separate divisions organizations;
• Entrepreneurs who make payments to individuals.

In this case, the calculation is submitted regardless of the status of the insured persons to whom the above-mentioned persons pay remuneration, that is:

• Employees with whom labor contracts are concluded;
• CEO (sole founder);
• Individuals with whom the GPA is concluded, for example, a work contract, a service contract.

Consider organizations and entrepreneurs that have no employees and suspended activities. Explanations on this issue are given by the tax authorities. They proceed from the fact that the organization receives the status of an employer upon registration, therefore they are required to provide a report even if they do not conduct activities and do not have employees.

Important! Even if there are no employees in the organization and there is no activity, they are required to submit a zero calculation for insurance premiums. This requirement does not apply to entrepreneurs. They must submit a zero calculation if they have employees who are not paid wages.

As for entrepreneurs, the situation with them is somewhat different. Entrepreneurs must submit a report only if they have employees. But in some cases, entrepreneurs must still submit a zero report. For example, if an individual entrepreneur has an employee, but because he is on vacation at his own expense. In this case, you still need to provide a report, but only it will be null. After all, even if the employee does not receive income, but only benefits, he still remains an insured person.

If the organization has one founder who is a director

Despite the fact that the director does not conclude an employment contract, labor relations arise with him. In this case, line 010, line 1.1 and 1.2 of subsection 2 of the application indicates the number of insured persons, that is, 1, the rest of the lines must be zeros. If section 3 is not completed, then the report will not be accepted, therefore, lines 160-180 of subsection 3.1 indicate - 1.

Deadlines for the delivery of a zero calculation

Important! If you do not provide a calculation of insurance premiums on time, then organizations and individual entrepreneurs face a fine of 1000 rubles.

The procedure for filling out a zero calculation

The zero calculation form is used the same as for filling out the calculation with indicators, that is, the form approved on October 10, 2016 No. ММВ-7-11 / 551 @. In addition to the title page, sections are filled in as follows:

• Section 1: the BCC for contributions is indicated, zeros and dashes are entered in the remaining lines. If the report is filled out electronically, then zero or a dash in the free cells does not need to be put;
• 1 section, 1 appendix, 1.1 and 1.2 subsection: the number of insured employees for medical and pension insurance is indicated. If there are no employees, zeros are put down;
• Section 1, Appendix 2: the number of insured workers under social insurance is indicated;
• Section 3, subsection 3.1: indicate the full name, TIN, SNILS for employees with whom employment contracts, work contracts are concluded. Lines 160-180 contain information about whether the employee is insured or not, depending on this, sign 1 or 2 is indicated.

How to provide zero settlement

You can provide a zero calculation in both electronic and paper versions. The requirement to submit a report only in electronic form applies to organizations with more than 25 employees. hard copy You can submit in the following ways:

• personally, this can be done by the head, or a person with the appropriate power of attorney;
• by mail, in this case the letter is sent with a description of the attachment and a notification of its delivery.

The line "Attribute of payments" is an innovation in Appendix 2 of the calculation of insurance premiums. Initially, its appearance is associated with the transfer of reporting on insurance premiums to the FTS. Until now, many employees of companies responsible for reporting are having difficulty deciding which sign of payments in the calculation of insurance premiums to put: 1 or 2. We analyze what this parameter means and how to fill in this column.

What is a "Payment Sign"

Before deciding to fill out this line, you need to figure out what the “Sign of payment” is: this indicator refers to the system by which payments are made when an employee becomes disabled or goes on maternity leave. Today there are 2 main mechanisms.

The first option is the offset type of payments. In this case, the disability benefit is paid immediately by the entire company, and after the payment is made, the Social Insurance Fund compensates the employer for these costs in full.

The second option is direct payment (FSS pilot project regions). In this case, the Social Insurance Fund directly acts as a source of finance for payment for temporary disability or maternity, and the company's finances are not involved.

Direct payments are in the following cases:

• payment is made on sick leave (this also includes all cases of disability associated with pregnancy and childbirth);
• payments in connection with the registration of a woman at an early stage of pregnancy;
• allowance for child care up to 1.5 years;
• payment of 4-day leave to care for a disabled child to either parent.

Thus, in Appendix 2 for calculating insurance premiums, the sign of payments is filled in with the number “1” for direct payments and “2” for using the offset system.

Last changes

Traditionally, Russia used a credit system of insurance payments. In this case, the employer organization was responsible to the employee for the fulfillment of social protection obligations. All sick leave were paid from the company's funds, and only then the state, represented by the FSS, compensated these expenses.

The difficult financial situation often resulted in the company being unable to meet its payment obligations in full. To compensate for these difficulties, a pilot project "Direct Payout" was launched. This happened in 2011.

Since this year, systematically more and more regions have been connected to the program by adding to the Decree of the Government of the Russian Federation No. 294 of 04/21/2011.

REFERENCE

Initially, the master plan of the campaign provided for the transfer by 2021 of all regions of the country exclusively to the production of direct payments. However, based on Decree No. 1514, the expansion of the pilot project of direct payments from the FSS has been suspended.

Today, you can put the code "1" in the "Sign of payment" column only in the region that participates in the FSS program. A complete list of them participating in the program for 2018 can be found on our website at the link above.

As a result, insurers can fill in the sign of payments in the calculation of insurance premiums for 2018 with the number “1” in 33 regions.

Appendix 2 is part of the ERSV, filled out for submission to the IFTS. It is worth emphasizing that an error in filling in the “Payment sign” field will not cause a company or employee to be fined. However, incorrectly completed positions will need to be redone and resubmitted. To avoid this, you need to clarify in advance whether your region is a participant in the Direct Pay project and how to fill out this column.

Calculation of insurance premiums is a unique type of reporting that can be submitted even if the employer does not have the status of an individual entrepreneur or legal entity. It is important for any declarant to correctly determine the composition and form of the document submitted to the state authorities.

IP: who donates RSV?

Considering the issue of who submits the calculation of insurance premiums in 2018, we will begin by familiarizing ourselves with the rules for submitting RSV by entrepreneurs.

IP can be divided into two categories:

• entrepreneurs who are among the persons who make payments or other remuneration to individuals (subclause 1, clause 1, article 419 of the Tax Code of the Russian Federation);
• entrepreneurs who do not make such payments and remuneration (subclause 2, clause 1, article 419 of the Tax Code of the Russian Federation).

In accordance with paragraph 7 of Art. 431 of the Tax Code of the Russian Federation, only those persons listed in sub. 1 p. 1 art. 419 of the Tax Code of the Russian Federation. Accordingly, if an individual entrepreneur does not make payments to individuals, then he should not submit the form in question.

At the same time, the wording “making payments”, used by the legislator in Art. 419 of the Tax Code of the Russian Federation, should not be understood as “making payments in reporting period", but as "paying in principle". It is assumed, therefore, that there is some permanent legal basis for making such payments at regular intervals.

In the case of an individual entrepreneur, such a legal basis will be the existence of an employment or civil law contract concluded with an individual, under which taxable remuneration is paid (clause 1, article 420 of the Tax Code of the Russian Federation).

Therefore, if there is an agreement, then the individual entrepreneur is a “paying” person. It does not matter whether payments are made in a particular reporting period. If not produced, then the individual entrepreneur is obliged to pass a zero RSV (letter of the Ministry of Finance of Russia dated March 24, 2017 No. 03-15-07 / 17273).

Now about the obligations for submitting a calculation - a report - for insurance premiums in 2018 by legal entities.

RSV from a legal entity: there is a contract with the director

In any case, a legal entity must have a director - otherwise it will not be able to enter into any legal relations on its own behalf. If the founder of the economic company and the director are different people, then an employment contract is necessarily concluded with the second. Without a contract, the work of the manager will be considered forced, which is prohibited by Art. 4 of the Labor Code of the Russian Federation.

A civil law contract should not be concluded with the director - because, due to the specifics of the position of the head, he performs the labor function all the time, and this implies the conclusion of an employment contract under the Labor Code of the Russian Federation. If the Labor Inspectorate finds out about a different form of contract concluded with the general director, it can fine the company for not properly drawing up an employment contract - up to 100 thousand rubles. (Clause 4, Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

If an employment contract is concluded with the director, then general rule under Art. 419 of the Tax Code of the Russian Federation - the company will be recognized as "making" payments to an individual and, as a result, will be required to declare the RSV.

But if the director is the only founder, then an employment contract may not be concluded (letter of Rostrud dated 04.09.2015 No. 2065-6-1, determination of the Supreme Arbitration Court of the Russian Federation dated 05.06.2009 No. VAS-6362/09). The founder's income will be dividends, which are not accrued insurance premiums. How to deal with the surrender of RSV in this case (if we agree that the director is the only founder, does not hire employees or contractors in the company)?

Should RSV be leased to a legal entity without a contract with the director?

On a literal reading of Art. 419 of the Tax Code of the Russian Federation, it is legitimate to assume that legal entities become obliged to hand over RSV, as well as individual entrepreneurs, strictly if they are considered to be “making payments”. That is, if they have a valid contract with an individual or several individuals. However, this criterion in the case of legal entities cannot be considered in its pure form.

In a letter dated 05/06/2016 No. 08-22 / 6356, the PFR (previously taking forms similar to RSV) refers to clause 2.2 of Art. 11 of the Law "On Individual Accounting" dated April 1, 1996 No. 27-FZ. It says that reporting is submitted for each "working person" (which can include the director - the only founder, even without an employment contract). In addition, the FIU notes the possibility for a particular individual to receive taxable income in the future, within the framework of existing legal relations. As a result, an individual who has received such income will acquire the status of an insured person in the pension insurance program.

The FIU, therefore, recommended reporting in this situation. By analogy, this advice applies to the RSV form. In addition, the Federal Tax Service, in its clarifications, recommends that legal entities submit the form in any case - even if there was no economic activity in general (letter of the Federal Tax Service of Russia dated April 2, 2018 No. GD-4-11/6190@).

Thus, a business entity with a founding director decides for itself whether to strictly follow the norms of the Tax Code of the Russian Federation (and not submit a report) or, following the recommendations of government departments, spend a little time preparing a zero RSV.

Do ordinary individuals give the calculation?

In accordance with Art. 20 of the Labor Code of the Russian Federation, an employer can be an individual who is not registered as an individual entrepreneur. Among the persons who can “make payments”, ordinary citizens also include tax code: in the sub. 1 p. 1 art. 419 of the Tax Code of the Russian Federation, they, along with individual entrepreneurs and legal entities, are named among the possible payers of contributions.

However, in paragraph 7 of Art. 431 of the Tax Code of the Russian Federation it is said that the RSV is represented by all persons named in subpara. 1 p. 1 art. 419 of the Tax Code of the Russian Federation, except for individuals who make payments specified in sub. 3 p. 3 art. 422 of the Tax Code of the Russian Federation. There, in turn, a reference is made to payments exempted from contributions under paragraph 70 of Art. 217 of the Tax Code of the Russian Federation. These are payments made by individuals for providing them with personal services - for looking after and caring for children, the elderly and sick people, for tutoring, cleaning and housekeeping.

At the same time, an individual making such payments has the right not to accrue contributions to them only if the person providing him with the above services notifies the Federal Tax Service of his activities in the manner established by clause 7.3 of Art. 83 of the Tax Code of the Russian Federation.

Note that the law does not specify the status of an individual who can be a customer of such services. It could also be an IP.

Thus, if an individual who is not registered as an individual entrepreneur hires a person, he will have to submit a calculation of insurance premiums in 2018 on a general basis - if the work he pays is not related to the provision of services listed in paragraph 70 of Art. 217 of the Tax Code of the Russian Federation. And if it does, then you don't have to take RSV.

Where to submit the report and when?

The Russian legislator provides for the following required programs insurance:

Don't know your rights?

• pension;
• medical;
• social (which is divided into insurance for temporary disability and maternity and insurance for industrial injuries).

For each of them, the contributions prescribed by law are paid. In the calculation in question, all contributions are shown, except for those paid for injuries. And you need to take it from 2017 to only one government agency— Federal Tax Service.

The document is submitted to the department of the Federal Tax Service:

• at the location of the employer in the status of a legal entity;
• at the place of residence (registration) of the employer in the status of an individual (regular or individual entrepreneur);
• at the location of the separate subdivision of the legal entity, but only on condition that the parent organization has given the “isolation” the right to independently calculate wages for its employees.

The calculation of insurance premiums to the Federal Tax Service is submitted before the 30th day of the month following the reporting period - the 1st quarter, half a year, 9 months, a year (taking into account the postponement of the last day due to holidays and weekends).

The report on contributions for injuries is submitted in the form 4-FSS. It is accepted by another department - the Social Insurance Fund. There are significant differences between it and the RSV in terms of the rules that establish obligations for reporting to regulatory authorities. It would be helpful to review them.

RSV and 4-FSS report: different delivery rules

The 4-FSS report must be submitted:

• all legal entities (and their separate subdivisions) - since they are automatically registered with the FSS as payers of contributions for injuries (subparagraphs 1 and 2 of article 6 of the law "On Accident Insurance" dated July 24, 1998 No. 125-FZ);
• Individual entrepreneurs who are registered with the FSS as payers of contributions for injuries (subparagraphs 3 and 4, paragraph 1, article 6 of Law 125-FZ).

An individual entrepreneur ceases to be an insurer under injury programs if he is removed from registration with the FSS as a payer of injury contributions (subparagraphs 3 and 4, paragraph 3, article 6 of Law 125-FZ). It does not matter whether there is an agreement with the employee and whether there are payments under it. As long as the individual entrepreneur has registration with the FSS, he needs to submit Form 4-FSS (even if he does not need to submit a RSV).

In turn, the need to submit Form 4-FSS does not establish an obligation for individual entrepreneurs to submit RSV. It happens that certain regional offices of the Federal Tax Service request from an individual entrepreneur the calculation of contributions in question, based on the fact that such individual entrepreneurs report to the FSS, since for some reason they have current registration there. But this requirement is unlawful if the individual entrepreneur does not have a valid contract with an individual: it is on its basis, as we noted above, that the entrepreneur is recognized as a person “making payments”.

It is important for the employer not only to choose the correct address and meet the deadlines for submitting the calculation of insurance premiums in 2018, but also to submit the report in the required format. It can be paper or electronic.

RSV: paper or electronic?

RSV surrenders (clause 10 of article 431 of the Tax Code of the Russian Federation):

1. In electronic form - if the average number of recipients of payments for the year preceding the reporting (or for reporting year, if the payer of contributions is a newly created organization), exceeds 25 people.

In this case, a qualified electronic signature from the electronic document management operator is required. In electronic form, the form can only be submitted using software from the EDI operator. It is not yet possible to use online tools developed by the Federal Tax Service, for example, the tax reporting service (https://service.nalog.ru/nbo/), for the purpose of filing RSV.

2. In paper or electronic form at the choice of the employer, if his average staff for the period did not exceed 25 people.

A document on paper can be submitted to the Federal Tax Service:

• at a personal visit of the payer of contributions or his representative;
• by mail.

Having decided on the addressee, deadlines and the form of the report, the employer will have to fill out the document correctly. Let's get acquainted with the main features of the reflection of information in the RSV.

What to include in the report?

1. Title page.

2. Section 1 in full, as well as:

• subsections 1.1 and 1.2, which refer to Appendix No. 1 to this section;
• Appendix No. 2 to this section.

3. Section 3 in full.

That is, if the RSV is zero (for example, in the absence of salary payments or economic indicators of the organization in general), then only the specified components are filled in.

Section 2 has a “narrow specialization”: it is filled (in full) only by the heads of peasant (farmer) households.

If the employer pays insurance premiums using additional tariffs (Article 428 of the Tax Code of the Russian Federation), then he also fills out subsection 1.3 related to Appendix No. 1 to the first section. And if a preferential tariff is applied (Article 427 of the Tax Code of the Russian Federation), then in addition to the above mandatory elements of the report, appendices from the 5th to the 8th are added to the first section.

If the employer paid sick leave or maternity leave, then he adds to the report:

• Appendix No. 3 to the first section;
• Appendix No. 4 to the first section - if at the expense of federal budget special payments were made in excess of the usual amount of benefits established by the legislation on social insurance.

For example, these special payments include additional leave for persons injured as a result of the Chernobyl accident (clause 5, article 14 of the law “On the social protection of citizens affected by the Chernobyl accident” dated May 15, 1991 No. 1244-1).

You can get acquainted with an example of calculating insurance premiums in 2018 by reading a special article on this topic.

Deadlines and sanctions for non-submission of RSV

If the employer does not hand over the RSV on time, then the Federal Tax Service will fine him (Article 119 of the Tax Code of the Russian Federation):

• by 5% of the contributions calculated for additional payment according to the report, but not transferred to the budget, if the report was submitted in the first month of delay;
• another 5% of the non-transferred amounts to be paid additionally according to the report - for each subsequent month of missing the deadline for submitting the document, until it is submitted or until the total amount of the fine reaches 30% of the contributions;
• for 1000 rubles. - if the report is zero or if 5% of the contributions calculated and not paid on time according to the report are less than 1000 rubles.

Note that for a delay in submitting the calculation of insurance premiums for more than 10 days, the tax authorities will block the current account.

If you hand over a paper RSV instead of an electronic one, although it is the second one that is needed, then the Federal Tax Service can fine the employer for violating the method of submitting the report - 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation).

A single calculation of contributions is submitted to the Federal Tax Service by ordinary individuals, individual entrepreneurs (subject to exceptions for domestic work) or legal entities who have an employment or civil law contract with an individual to perform work. A business company that has only a founding director without a contract is also recommended to take the RSV.

Calculation of insurance premiums: difficulties in filling out

For the first time, policyholders will have to submit the calculation of insurance premiums on 05/02/2017. When filling new form accountants have a variety of questions. For example, do you need a zero calculation, how to reflect sick leave and reimbursement of benefits from the FSS, etc. In this article, we will give answers to the most common questions about filling out the calculation.

The order of presentation of the calculation

The calculation of insurance premiums is submitted to the Federal Tax Service every three months: based on the results of the first quarter, half a year, 9 months and a year.

The last date for sending the calculation is the 30th day of the month following the reporting period. Due to holidays and weekends, reporting times are shifted.

You can submit the calculation in two ways (clause 10 of article 431 of the Tax Code of the Russian Federation):

• in electronic form, if the number of employees is 26 or more people;
• on paper with no more than 25 people.

If during the reporting period the organization had payments in favor of individuals, it is necessary to submit to the Federal Tax Service title page, section 1, subsections 1.1 and 1.2, appendix 1 and appendix 2 to section 1, section 3. The rest of the sheets are filled out under certain circumstances (payment of benefits from the Social Insurance Fund, contributions to an additional tariff, etc.).

How to reflect maternity leave and persons on leave without pay

In the calculation of insurance premiums, data on all insured persons should be reflected.

Also, the policyholder must indicate in field 001 of Appendix 2 the sign of payments insurance coverage on compulsory social insurance in case of temporary disability and in connection with motherhood.

There are two signs in total:

"1" - direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood by the territorial body of the Social Insurance Fund to the insured person. That is, the status "1" is set with the participation of the company in pilot project FSS.

"2" - credit system of payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood by the territorial body of the Social Insurance Fund to the payer. This status is set when the policyholder independently accrues sick leave and they are offset with accrued contributions.

How to reflect a refund from the FSS

If the FSS reimburses the insured, the amount of reimbursement must be reflected in the new calculation of insurance premiums. According to the Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11/551@ the amounts of the payer's expenses reimbursed by the territorial bodies of the FSS for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood are reflected in line 080 of Appendix 2, Section 1 of the calculation.

Since the new calculation of insurance premiums has been due since 2017, it is logical to assume that benefits paid in the current year for periods up to 2017 are not included in the calculation. The procedure for filling out the calculation (clause 11.14) states that on line 080 it is necessary to indicate the amount of funds reimbursed by the FSS:

• from the beginning of the billing period - from 01/01/2017;
• for the last three months of the reporting (calculation) period;
• for each of the last three months of the reporting (calculation) period.

If in the first quarter of 2017 the company's settlement account received compensation for benefits for 2016, it is better to clarify the procedure for reflecting such payments in the Federal Tax Service.

Zero settlement on contributions

If the payer of insurance premiums in a particular reporting period does not operate and does not make payments individuals, he must submit to tax office calculation of insurance premiums.

Thus, the insured declares that there are no payments to individuals and that there are no insurance premiums.

For failure to submit zero reporting subject to a fine of 1,000 rubles. The Ministry of Finance of Russia warned about this in a letter dated March 24, 2017 No. 03-15-07 / 17273.

Must be included zero report you need to fill out the title page, section 1, subsections 1.1 and 1.2, annex 1 and annex 2 to section 1. If the company has employees, but no payments were made to them in the reporting period, you must also fill out section 3.

The calculation of insurance premiums for the 2nd quarter of 2019 is submitted by all organizations and individual entrepreneurs with employees. We will tell you when the calculation is submitted, where it is sent, whether it is possible to submit it on paper and whether to submit a “zero” calculation. We will also show you a sample report.

Who submits RSV

Calculation of insurance premiums is submitted by all employers: organizations and separate divisions, individual entrepreneurs with employees. Be sure to submit the calculation if you have insured persons:

• employees trained according to employment contracts;
• employees drawn up under civil law contracts (work contract, service contract);
• director of the organization, even if he is the sole founder.

When and where to submit the calculation of insurance premiums

Submit the invoice no later than the 30th day of the month following the reporting period. Reporting periods for insurance premiums are 1 quarter, half a year, nine months and a calendar year. The calculation we submit in July includes figures from January 1 to June 31, 2019. The deadline for submitting the calculation for the 2nd quarter in the general case is no later than July 30. In 2019, this day falls on a Tuesday, so the deadline does not move anywhere.

The date of delivery of the calculation is the day on which you submitted the report to the tax inspector and received a seal of acceptance on the second copy. If mailed, the day the post office accepted the package and stamped it. When sending by means of telecommunications, the day when your TCS operator recorded the sending of the calculation.

Individual entrepreneurs submit calculations to the tax office at the place of residence. Organizations and separate divisions that pay salaries to employees or performers report at their location.

Calculation methods

The calculation is submitted on paper "by hand" in the tax office or by mail, but only if the average number of employees for the reporting period is not higher than 25 people. Otherwise, the company faces a fine for violating the format. If in the last reporting period the average number of employees is more than 25 people, submit an electronic calculation via the Internet using an enhanced qualified electronic signature.

Do I need to submit nulls?

The calculation is supposed to be submitted even if there was no activity in the reporting period - the second quarter of 2019. The absence of activities and payments to individuals, the absence of account movements - does not cancel the obligation to submit the calculation. It's just that in such a situation, a zero calculation is submitted to the tax office.

Penalties for violations during the delivery of the calculation

For violation of the delivery format, when an organization with more than 25 employees submits a calculation on paper, the tax office imposes a fine of 200 rubles.

If errors are made in the calculation (incorrect personal data or discrepancies in indicators), the tax office will send a notification of errors with a request to correct the calculation. The policyholder has 5 working days from the date of sending the electronic notification or 10 working days from the date of sending the paper notification to send the adjusted calculation. In case of violation of these terms, the calculation will be considered not submitted, this threatens with a fine of 5% of the amount of contributions payable.

If the calculation is late, the tax authority will fine the insured for each full or partial month of delay in the amount of 5% of the contributions payable. The total amount of the fine cannot be less than 1000 rubles and more than 30% of the amount of contributions payable. Failure to submit a zero report will result in a fine of 1,000 rubles.

How to fill out the RSV

The calculation form for insurance premiums 2019 has a KND number - 1151111. detailed instructions for filling out the RSV is in Appendix No. 2 to the Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11 / 551. Filling out the form will require accuracy and attention, as errors in the calculation can lead to fines and the need to retake the RSV.

Fill in the fields in the calculation from left to right, starting with the first familiarity. Indicators sums of money indicate in rubles and kopecks. If filling out the calculation manually, use blue, black or purple ink. In the absence of indicators, put zeros in the cells (for amounts) or dashes (for text). If you are filling out the calculation on a computer, use capital block letters, the Courier New font, the font size is 16-18, if there are no indicators, you do not need to put dashes and zeros.

Those laid off in the RSV report for the second quarter of 2019 are indicated in section 3 of the calculation: it lists all persons in favor of whom payments were made in the reporting period and employees dismissed in the previous reporting period. The sign of the insured person for dismissed employees “1” must also be indicated.

After completing the calculation, number the pages through, regardless of the absence of sections to be filled or their number. At the end of the article, we provide a sample of a completed calculation for an organization with two employees.

How to fill out RSV automatically

If you keep personnel records and pay salaries in accounting program or web service, the report will be generated automatically. Kontur.Accounting is an example of a cloud service for accounting, payroll and reporting. Here you can send RSV to the tax office directly from the service. Checking the calculation before sending is done automatically.

An example of filling out the RSV of an organization with two employees